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   "value": "Informazioni ge<span class=\"_ _2\"></span>nerali Orsero <span class=\"_ _8\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff9\">(la <span class=\"_ _f\"></span>\u201cCapogruppo\u201d <span class=\"_ _f\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>\u201cSoc<span class=\"_ _3\"></span>iet\u00e0\u201d) <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nsieme <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>da <span class=\"_ _8\"></span>essa <span class=\"_ _f\"></span>controllate <span class=\"_ _f\"></span>(\u201cGruppo\u201d <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>\u201cGru<span class=\"_ _3\"></span>ppo </span>Orsero\u201d) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span><span class=\"ff1\">con<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>quotate <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>Mercato <span class=\"_ _3\"></span>EURONEXT <span class=\"_ _3\"></span>STA<span class=\"_ _3\"></span>R M<span class=\"_ _3\"></span>ilan <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _3\"></span>2019<span class=\"_ _8\"></span>. <span class=\"_ _3\"></span>Orsero<span class=\"_ _3\"></span> </span>S.p.A. <span class=\"_ _f\"></span><span class=\"ff9\">\u00e8 <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>ersonalit\u00e0 <span class=\"_ _f\"></span>giuridica <span class=\"_ _f\"></span>organizzata <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>l\u2019ordinamento <span class=\"_ _f\"></span>giuridico <span class=\"_ _f\"></span>della <span class=\"_ _8\"></span>Repub<span class=\"_ _3\"></span>blica </span>Italiana. <span class=\"_ _2\"></span>La sede <span class=\"_ _2\"></span>della Capogruppo <span class=\"_ _2\"></span>e, q<span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>indi, <span class=\"_ _2\"></span>del Gruppo \u00e8 <span class=\"_ _2\"></span><span class=\"ff9\">Via Vezza <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>\u2019Oglio 7, <span class=\"_ _2\"></span><span class=\"ff1\">Milano<span class=\"ls1b\">, </span>Italia</span><span class=\"ff1\">. <span class=\"_ _2\"></span>Il Gruppo <span class=\"_ _2\"></span>Orsero </span></span>vanta <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>presenza <span class=\"_ _e\"> </span>consolidat<span class=\"_ _3\"></span>a, <span class=\"_ _e\"> </span>sia <span class=\"_ _e\"> </span>direttamente <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>indirettamente <span class=\"_ _e\"> </span>tram<span class=\"_ _3\"></span>ite <span class=\"_ _e\"> </span>le <span class=\"_ _e\"> </span>proprie <span class=\"_ _e\"> </span>control<span class=\"_ _3\"></span>late <span class=\"_ _e\"> </span>e/o collegate in Europa<span class=\"_ _3\"></span>, Messico ed A<span class=\"_ _3\"></span>merica Latina, ma <span class=\"_ _3\"></span>principalmente o<span class=\"_ _3\"></span>pera in Europa. <span class=\"_ _8\"></span> Al <span class=\"_ _3\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>capi<span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>sociale <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>Societ\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>69<span class=\"_ _3\"></span>.163.340,00 <span class=\"_ _8\"></span>suddiviso <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>n.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>17.<span class=\"_ _3\"></span>682.500 azioni ordinarie, prive di <span class=\"_ _3\"></span>indicazione del <span class=\"_ _3\"></span>valore nominal<span class=\"_ _3\"></span>e.<span class=\"_ _3\"></span> L\u2019attivit\u00e0 del Grup<span class=\"_ _3\"></span>po \u00e8 incentrata s<span class=\"_ _3\"></span>ull\u2019importazione e d<span class=\"_ _3\"></span>istribuzione di prodotti ort<span class=\"_ _3\"></span>ofrutticoli, ind<span class=\"_ _3\"></span>ividuando tre business units: Distribuzio<span class=\"_ _3\"></span>ne, Shipping e Ho<span class=\"_ _3\"></span>lding &amp; Servizi.",
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    "entity": "scheme:8156001895E0F4E7A803",
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    "entity": "scheme:8156001895E0F4E7A803",
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    "entity": "scheme:8156001895E0F4E7A803",
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    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
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    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
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    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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   "value": "L\u2019attivit\u00e0 del Gruppo \u00e8 incentrata sull\u2019importazione e distribuzione di prodotti ortofrutticoli, individuando tre business units: Distribuzione, Shipping e Holding Servizi.",
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    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
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   "value": "Forma <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>contenuto <span class=\"_ _b\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _b\"></span>consolidato <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>altre <span class=\"_ _2\"></span>informazioni<span class=\"_ _89\"> </span>di carattere ge<span class=\"_ _2\"></span>nerale<span class=\"_ _89\"> </span>Dichiarazione di confor<span class=\"_ _3\"></span>mit\u00e0 <span class=\"_ _3\"></span>agli IFRS <span class=\"_ _3\"></span>e criteri di redazione<span class=\"_ _89\"> </span>Il <span class=\"_ _28\"> </span>present<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>Bilancio <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>nsolidato <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>al <span class=\"_ _2b\"> </span>31 <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span><span class=\"ls26\">20</span>24, <span class=\"_ _2b\"> </span>redatto <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>l <span class=\"_ _28\"> </span>pr<span class=\"_ _3\"></span>esupposto <span class=\"_ _2b\"> </span>della <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>inuit\u00e0<span class=\"_ _89\"> </span>aziendale della Capogru<span class=\"_ _3\"></span>ppo e delle impres<span class=\"_ _3\"></span>e controllate, <span class=\"_ _3\"></span>\u00e8 st<span class=\"_ _3\"></span>ato predisposto<span class=\"_ _3\"></span> ai sensi degli art. <span class=\"_ _3\"></span>2 e 3 del D<span class=\"_ _3\"></span>ecreto<span class=\"_ _89\"> </span>Legislativo <span class=\"_ _f\"></span>n.38 <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>28/02/2005<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>conformit\u00e0 <span class=\"_ _f\"></span>agli <span class=\"_ _8\"></span>Internat<span class=\"_ _3\"></span>ional <span class=\"_ _f\"></span>Financial <span class=\"_ _f\"></span>Reporting <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>tandards<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>(IFRS),<span class=\"_ _89\"> </span>alle interpretaz<span class=\"_ _3\"></span>ioni dell\u2019Internat<span class=\"_ _3\"></span>ional Financial<span class=\"_ _3\"></span> Reporting Inte<span class=\"_ _3\"></span>rpretation <span class=\"_ _3\"></span>Committee (IFRIC)<span class=\"_ _3\"></span> e dello St<span class=\"_ _3\"></span>anding<span class=\"_ _89\"> </span>Interpretations <span class=\"_ _f\"></span>Co<span class=\"_ _3\"></span>mmittee <span class=\"_ _28\"></span>(SIC),<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>omologati <span class=\"_ _f\"></span>dalla <span class=\"_ _f\"></span>Commiss<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>Europea <span class=\"_ _28\"> </span>secon<span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>procedura <span class=\"_ _f\"></span>prevista <span class=\"_ _f\"></span>dal<span class=\"_ _89\"> </span>Regolamento (CE) 1606/2002 emanato <span class=\"_ _2\"></span>dal Parlamento Europeo e <span class=\"_ _2\"></span>dal Consiglio Europeo <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>el luglio <span class=\"_ _2\"></span>200<span class=\"_ _3\"></span>2 ed in<span class=\"_ _89\"> </span>vigore <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilanc<span class=\"_ _3\"></span>io, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>precede<span class=\"_ _3\"></span>nti <span class=\"_ _8\"></span>International <span class=\"_ _3\"></span>Acc<span class=\"_ _3\"></span>ounting <span class=\"_ _3\"></span>Standard <span class=\"_ _3\"></span>(IAS)<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> N<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>prosieguo<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span>Bilancio Consolidato, per s<span class=\"_ _3\"></span>emplicit\u00e0, l\u2019ins<span class=\"_ _3\"></span>ieme di tutti i princip<span class=\"_ _3\"></span>i e delle i<span class=\"_ _8\"></span>nterpretazioni \u00e8 definito \u201c<span class=\"_ _3\"></span>IFRS\u201d.<span class=\"ff1\"> </span>Nel <span class=\"_ _8\"></span>predisporre <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>presente <span class=\"_ _8\"></span>doc<span class=\"_ _3\"></span>umento <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _f\"></span>tenuto <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>disposizioni <span class=\"_ _8\"></span>dell\u2019art. <span class=\"_ _8\"></span>9 <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Decreto <span class=\"_ _8\"></span>Legislativo<span class=\"_ _89\"> </span>n.38 <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>28/02/2005<span class=\"_ _3\"></span>, <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>disposizio<span class=\"_ _3\"></span>ni <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>codice<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>civile, <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>Delibere <span class=\"_ _2b\"> </span>Consob <span class=\"_ _2b\"> </span>n.15519 <span class=\"_ _2b\"> </span>(\u201cDisposizioni <span class=\"_ _2b\"> </span>in<span class=\"_ _89\"> </span>materia d<span class=\"_ _3\"></span>i sche<span class=\"_ _3\"></span>mi d<span class=\"_ _3\"></span>i bilanc<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>emana<span class=\"_ _3\"></span><span class=\"ff9\">re <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>attuazione <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _3\"></span>9, <span class=\"_ _3\"></span>comma <span class=\"_ _3\"></span>3, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Decreto <span class=\"_ _3\"></span>Legislat<span class=\"_ _3\"></span>ivo n<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>38 <span class=\"_ _3\"></span>del<span class=\"_ _89\"> </span>28/02/2005\u201d) <span class=\"_ _2b\"> </span>e <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>155<span class=\"_ _3\"></span>20<span class=\"ff1\"> <span class=\"_ _2b\"> </span></span>(\u201cModificazioni <span class=\"_ _2b\"> </span>ed <span class=\"_ _2b\"> </span>integrazioni <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>regolamento <span class=\"_ _2b\"> </span>recan<span class=\"_ _3\"></span>te <span class=\"_ _2b\"> </span>norme <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>attuazione <span class=\"_ _2b\"> </span>del<span class=\"_ _89\"> </span>Decreto <span class=\"_ _27\"> </span>Leg<span class=\"_ _3\"></span>islativo <span class=\"_ _27\"> </span>n<span class=\"_ _3\"></span>. <span class=\"_ _27\"> </span>58<span class=\"_ _3\"></span>/1998\u201d) <span class=\"_ _2e\"> </span>entrambe <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _27\"> </span>27<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>luglio <span class=\"_ _27\"> </span>2006, <span class=\"_ _2e\"> </span>nonch\u00e9 <span class=\"_ _2e\"> </span>della <span class=\"_ _2e\"> </span>comun<span class=\"_ _8\"></span><span class=\"ff1\">icazione <span class=\"_ _27\"> </span>Co<span class=\"_ _3\"></span>nsob<span class=\"_ _89\"> </span></span>N.DEM/6064293 <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>28 <span class=\"_ _3\"></span>lu<span class=\"_ _3\"></span>glio <span class=\"_ _8\"></span>2006 <span class=\"_ _8\"></span>(\u201cInfor<span class=\"_ _3\"></span>mativa <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>cietaria <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>emittent<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>quotati <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>emittenti <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>venti<span class=\"_ _89\"> </span>strumenti finanziari diffusi tra il <span class=\"_ _2\"></span>pubb<span class=\"_ _3\"></span>lico di cui <span class=\"_ _2\"></span>all\u2019a<span class=\"_ _3\"></span>rt. 116 del <span class=\"_ _2\"></span>TUF\u201d)<span class=\"_ _8\"></span><span class=\"ff1\"> </span>e <span class=\"_ _2\"></span>dall<span class=\"_ _3\"></span>\u2019art. 78 del Reg<span class=\"_ _2\"></span>olam<span class=\"_ _3\"></span>ento Emittenti<span class=\"_ _3\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span>Si <span class=\"_ _28\"> </span>precisa <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>he, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>iferimento <span class=\"_ _2b\"> </span>alla <span class=\"_ _28\"> </span>Delibera <span class=\"_ _2b\"> </span>Consob <span class=\"_ _2b\"> </span>n. <span class=\"_ _28\"> </span>15519 <span class=\"_ _2b\"> </span>del <span class=\"_ _28\"> </span>27 <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>uglio <span class=\"_ _28\"> </span>200<span class=\"_ _3\"></span>6 <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>mer<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>agli <span class=\"_ _28\"> </span>sch<span class=\"_ _3\"></span>emi <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>bilancio, sono stati inseriti specifici schemi supplement<span class=\"_ _3\"></span>ari della situazione patrimoniale<span class=\"_ _3\"></span>-fi<span class=\"_ _3\"></span>nanziaria, del conto<span class=\"_ _89\"> </span>economico, <span class=\"_ _27\"> </span>del <span class=\"_ _27\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>economico <span class=\"_ _27\"> </span>com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>e <span class=\"_ _27\"> </span>del <span class=\"_ _27\"> </span>rendiconto<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>finanziario <span class=\"_ _27\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _27\"> </span>evidenza <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>rap<span class=\"_ _3\"></span>porti<span class=\"_ _89\"> </span>significativi con <span class=\"_ _2\"></span>parti correlat<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> degli <span class=\"_ _2\"></span>effetti degli oneri <span class=\"_ _2\"></span>e proventi non <span class=\"_ _2\"></span>ricorrenti al fine <span class=\"_ _2\"></span>di non <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>mprometter<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>la leggibilit\u00e0 complessiva d<span class=\"_ _3\"></span>egli schemi di bilanc<span class=\"_ _3\"></span>io.<span class=\"_ _89\"> </span>Il <span class=\"_ _2\"></span>bilancio consolidato <span class=\"_ _2\"></span>del G<span class=\"_ _2\"></span>ruppo <span class=\"_ _2\"></span>\u00e8 presentato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>euro<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>valuta funzionale <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>eco<span class=\"_ _3\"></span>nomie <span class=\"_ _2\"></span>in cui <span class=\"_ _b\"></span>il Gruppo <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>pera<span class=\"_ _89\"> </span>principalmente e gli <span class=\"_ _2\"></span>import<span class=\"_ _3\"></span>i i<span class=\"_ _2\"></span>ndicat<span class=\"_ _3\"></span>i nei <span class=\"_ _2\"></span>prospetti contabili consolidati e <span class=\"_ _2\"></span>nelle note illustrative <span class=\"_ _2\"></span>sono espressi in<span class=\"_ _89\"> </span>migliaia <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>Il <span class=\"_ _28\"></span>presente <span class=\"_ _28\"></span>bilancio <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nsolidato<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ff9\">viene <span class=\"_ _28\"></span>comparato <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _28\"> </span>bilancio <span class=\"_ _28\"> </span>consolidato <span class=\"_ _28\"> </span>dell\u2019esercizio<span class=\"_ _89\"> </span></span>precedente <span class=\"_ _3\"></span>redatto <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>omogeneit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>criteri <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>ecc<span class=\"_ _3\"></span>ezione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>descritto <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>paragrafo <span class=\"_ _3\"></span>\u201cPrinc<span class=\"_ _3\"></span>ipi c<span class=\"_ _3\"></span>ontabili,<span class=\"_ _89\"> </span>emendamenti ed interpretazioni IFRS applicati a partire dal 1\u00b0 <span class=\"_ _2\"></span>gennaio 20<span class=\"_ _3\"></span>24<span class=\"ff9\">\u201d. </span>Si precisa, infatti, che i<span class=\"_ _2\"></span> principi<span class=\"_ _89\"> </span>contabili <span class=\"_ _25\"> </span>ap<span class=\"_ _3\"></span>plicati <span class=\"_ _25\"> </span>sono <span class=\"_ _26\"> </span>conformi <span class=\"_ _25\"> </span>a <span class=\"_ _26\"> </span>quelli <span class=\"_ _25\"> </span>adottat<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>la <span class=\"_ _26\"> </span>redazion<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>secondo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>gli <span class=\"_ _26\"> </span>IFRS <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>ituazione patrimoniale-finanz<span class=\"_ _3\"></span>iaria consol<span class=\"_ _3\"></span>idata al 31 dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23, nonch\u00e9 per <span class=\"_ _3\"></span>il conto eco<span class=\"_ _3\"></span>nomico 2023<span class=\"_ _3\"></span>. Per quanto<span class=\"_ _3\"></span> riguarda <span class=\"_ _f\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>comparabilit\u00e0 <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>dati <span class=\"_ _28\"></span>si <span class=\"_ _28\"></span>segnala <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"></span>con <span class=\"_ _28\"></span>effetto <span class=\"_ _f\"></span>dal <span class=\"_ _28\"></span>1\u00b0 <span class=\"_ _f\"></span>gen<span class=\"_ _3\"></span>naio <span class=\"_ _28\"></span>202<span class=\"_ _3\"></span>4 <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>stata <span class=\"_ _28\"></span>consolidata <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>il metodo  di <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>onsolidamento  integrale  il <span class=\"_ _2b\"> </span>100%<span class=\"_ _3\"></span>  del <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>apitale  della  societ\u00e0 <span class=\"_ _20\"> </span>costaricense <span class=\"_ _20\"> </span>Inmobiliaria  Pacuare limitada. Il <span class=\"_ _2\"></span>B<span class=\"_ _3\"></span>ilancio consolidato \u00e8 <span class=\"_ _2\"></span>sta<span class=\"_ _3\"></span>to redatto <span class=\"_ _2\"></span>secondo<span class=\"_ _3\"></span> i<span class=\"_ _2\"></span>l principio generale del <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>o storico, <span class=\"_ _2\"></span>ad eccezione delle attivit\u00e0 finanziarie, degli <span class=\"_ _2\"></span>strume<span class=\"_ _3\"></span>nti derivati e <span class=\"_ _2\"></span>delle rimanenze di <span class=\"_ _2\"></span>magazz<span class=\"_ _3\"></span>ino <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ostituite da <span class=\"_ _2\"></span>fr<span class=\"_ _3\"></span>utti in <span class=\"_ _2\"></span>corso di maturazione sulla <span class=\"_ _2\"></span>pianta <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>valut<span class=\"_ _3\"></span>ati <span class=\"_ _2\"></span>al <span class=\"ffc\">f<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ir <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1 ls1b\">. <span class=\"_ _2\"></span><span class=\"ls0\">Si <span class=\"_ _2\"></span>segnala<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>la redazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidato <span class=\"_ _2\"></span>da parte </span></span></span>degli <span class=\"_ _3\"></span>amministrator<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>tinuit\u00e0 <span class=\"_ _3\"></span>aziendale <span class=\"_ _8\"></span>ai se<span class=\"_ _3\"></span>nsi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>paragrafi <span class=\"_ _8\"></span>25 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>26 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Principio <span class=\"_ _3\"></span>IAS <span class=\"_ _8\"></span>1 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>legata <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>forte posizionamento <span class=\"_ _f\"></span>competit<span class=\"_ _3\"></span>ivo, <span class=\"_ _f\"></span>all\u2019elevata <span class=\"_ _f\"></span>redditivit\u00e0 <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>sol<span class=\"_ _3\"></span>idit\u00e0 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span><span class=\"ff1\">ella <span class=\"_ _f\"></span>strut<span class=\"_ _3\"></span>tura <span class=\"_ _f\"></span>patrimoniale <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>finanziaria<span class=\"_ _3\"></span> </span>raggiunta. Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span><span class=\"ff9\">gli <span class=\"_ _f\"></span>IFRS <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span>stati <span class=\"_ _8\"></span>applicati <span class=\"_ _8\"></span>coe<span class=\"_ _3\"></span>rentemente <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>ind<span class=\"_ _3\"></span>icazioni <span class=\"_ _8\"></span>forn<span class=\"_ _3\"></span>ite <span class=\"_ _8\"></span>nel <span class=\"_ _f\"></span>\u201cFramework <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>he </span>preparation and <span class=\"_ _3\"></span>presentat<span class=\"_ _3\"></span>ion of <span class=\"_ _3\"></span>financial stat<span class=\"_ _3\"></span>ements\u201d <span class=\"_ _3\"></span>e non <span class=\"_ _3\"></span>si sono <span class=\"_ _3\"></span>verificat<span class=\"_ _3\"></span>e criticit\u00e0 <span class=\"_ _3\"></span>che ab<span class=\"_ _3\"></span>biano richiesto <span class=\"_ _3\"></span>il ricorso a <span class=\"_ _3\"></span>deroghe ai <span class=\"_ _3\"></span>sensi d<span class=\"_ _3\"></span>ello <span class=\"_ _3\"></span>IAS 1, <span class=\"_ _3\"></span>paragraf<span class=\"_ _3\"></span>o 1<span class=\"_ _3\"></span>9. Le <span class=\"_ _3\"></span>attivit\u00e0 e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>espost<span class=\"_ _3\"></span>e separatamente <span class=\"_ _3\"></span>e se<span class=\"_ _3\"></span>nza effettuare compensaz<span class=\"_ _3\"></span>ioni.<span class=\"_ _3\"></span> Il <span class=\"_ _28\"> </span>Cons<span class=\"_ _3\"></span>iglio <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>Amministrazione <span class=\"_ _2b\"> </span>del <span class=\"_ _20\"> </span>13 <span class=\"_ _28\"> </span>ma<span class=\"_ _3\"></span>rzo <span class=\"_ _2b\"> </span>2025 <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _28\"> </span>Capo<span class=\"_ _3\"></span>gruppo <span class=\"_ _2b\"> </span>ha <span class=\"_ _2b\"> </span>approvato <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>progetto <span class=\"_ _2b\"> </span>di<span class=\"_ _3\"></span> bilancio <span class=\"_ _28\"></span>separato <span class=\"_ _28\"></span>ed <span class=\"_ _f\"></span>il <span class=\"_ _28\"> </span>conso<span class=\"_ _3\"></span>lidato <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Ors<span class=\"_ _3\"></span>ero <span class=\"_ _28\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>ha <span class=\"_ _f\"></span>au<span class=\"_ _3\"></span>torizzato <span class=\"_ _28\"> </span>la <span class=\"_ _28\"></span>pubblicazione.<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>Per <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>redazione <span class=\"_ _28\"></span>del bilancio <span class=\"_ _3\"></span>consolidat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _3\"></span>utilizzat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilanci <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>20<span class=\"_ _3\"></span>24<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _3\"></span>O<span class=\"_ _3\"></span>rsero <span class=\"_ _3\"></span>S.p.A<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle societ\u00e0 <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>late <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span><span class=\"ff9\">collegate <span class=\"_ _3\"></span>ricomprese <span class=\"_ _8\"></span>nell\u2019area <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>consolidament<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>avanti <span class=\"_ _8\"></span>dettagliata <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>approvati <span class=\"_ _3\"></span>dai<span class=\"_ _3\"></span> </span>rispettivi <span class=\"_ _20\"> </span>Consigli <span class=\"_ _2b\"> </span>e/o<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>Organi <span class=\"_ _20\"> </span>Direttivi. <span class=\"_ _20\"> </span>Il <span class=\"_ _2b\"> </span>Bilanc<span class=\"_ _3\"></span>io <span class=\"_ _20\"> </span>Consolidato <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>31 <span class=\"_ _20\"> </span>dicembre <span class=\"_ _20\"> </span>20<span class=\"_ _3\"></span>24 <span class=\"_ _20\"> </span>\u00e8 <span class=\"_ _2b\"> </span>stato <span class=\"_ _20\"> </span>sottoposto <span class=\"_ _20\"> </span>a revisione contabile d<span class=\"_ _3\"></span>a parte d<span class=\"_ _3\"></span>ella societ\u00e0 KPMG <span class=\"_ _3\"></span>S.p.A..<span class=\"_ _3\"></span> Contenuto e for<span class=\"_ _3\"></span>ma del bilancio co<span class=\"_ _3\"></span>nsolidato<span class=\"_ _3\"></span> Il <span class=\"_ _8\"></span>Bilancio <span class=\"_ _8\"></span>consolidat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>ituito <span class=\"_ _8\"></span>da<span class=\"_ _8\"></span>lla <span class=\"_ _8\"></span>situazione <span class=\"_ _8\"></span>patrimon<span class=\"_ _3\"></span>iale-finanziar<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>onto <span class=\"_ _8\"></span>economico, <span class=\"_ _f\"></span>dal <span class=\"_ _8\"></span>conto economico <span class=\"_ _f\"></span>complessivo, <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>rendiconto <span class=\"_ _8\"></span>fi<span class=\"_ _3\"></span>nanziario, <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>prospetto <span class=\"_ _8\"></span>d<span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>iazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>dalle<span class=\"_ _3\"></span> presenti <span class=\"_ _8\"></span>not<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>illu<span class=\"_ _3\"></span>strative, <span class=\"_ _f\"></span>applicando <span class=\"_ _8\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>pre<span class=\"_ _3\"></span>visto <span class=\"_ _8\"></span>dal<span class=\"_ _3\"></span>lo <span class=\"_ _f\"></span>IAS <span class=\"_ _8\"></span>1 <span class=\"_ _8\"></span>\u201cP<span class=\"_ _3\"></span>resentazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bilancio\u201d. <span class=\"_ _28\"></span><span class=\"ff1\">Il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _f\"></span>ha </span>adottato i seguenti sch<span class=\"_ _3\"></span>emi di bilancio<span class=\"_ _3\"></span> conso<span class=\"_ _3\"></span>lidato:<span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">prospetto <span class=\"_ _2\"></span>della situazione patrimoniale<span class=\"_ _3\"></span>-finanziaria consolidat<span class=\"_ _3\"></span>a che <span class=\"_ _2\"></span>preved<span class=\"_ _3\"></span>e la <span class=\"_ _2\"></span>sudd<span class=\"_ _3\"></span>ivisione in <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _3\"></span>, </span></span>passivit\u00e0 <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>patrimonio <span class=\"_ _28\"> </span>nett<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>nonch\u00e9 <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>distinzione <span class=\"_ _28\"> </span>de<span class=\"_ _3\"></span>lle <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>passi<span class=\"_ _8\"></span>vit\u00e0 <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>correnti <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>non correnti;  -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">prospetto di <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>economi<span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>conso<span class=\"_ _3\"></span>lidato <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>entati <span class=\"_ _3\"></span>utilizzando <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>classificazione <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er </span></span>\u201cdestinazione\u201d<span class=\"ff1\">, strutt<span class=\"_ _3\"></span>ura ritenuta pi\u00f9 <span class=\"_ _3\"></span>rappresentativa r<span class=\"_ _3\"></span>ispetto alla presentazio<span class=\"_ _3\"></span>ne per natura;<span class=\"_ _8\"></span> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">conto <span class=\"_ _3\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _8\"></span>complessivo <span class=\"_ _f\"></span>consolidato, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>espone <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>voci <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ricavo <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>rilevate </span></span>nel<span class=\"ff9 ls0\">l\u2019utile (perdita) del <span class=\"_ _3\"></span>periodo<span class=\"_ _3\"></span><span class=\"ff1\"> come rich<span class=\"_ _3\"></span>iesto o consent<span class=\"_ _3\"></span>ito dai principi IFRS;<span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rendiconto finanziario cons<span class=\"_ _3\"></span>olidato <span class=\"_ _3\"></span>presentato ut<span class=\"ff9\">ilizza<span class=\"_ _3\"></span>ndo il \u201cmetodo ind<span class=\"_ _3\"></span>iretto\u201d;<span class=\"_ _3\"></span></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">prospetto <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>variazione <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>patrimonio <span class=\"_ _f\"></span>netto <span class=\"_ _28\"></span>consolidato <span class=\"_ _28\"></span>che <span class=\"_ _f\"></span>espone <span class=\"_ _f\"></span>tutti <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>mov<span class=\"_ _3\"></span>imenti <span class=\"_ _f\"></span>avvenuti <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>el </span></span>corso del<span class=\"ff9\">l\u2019esercizio</span> <span class=\"_ _3\"></span>in esam<span class=\"_ _3\"></span>e. La <span class=\"_ _8\"></span>scelta <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>prospetti <span class=\"_ _8\"></span>permette <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>rappresentare <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>modo <span class=\"_ _8\"></span>veritiero, <span class=\"_ _f\"></span>corretto, <span class=\"_ _8\"></span>att<span class=\"_ _3\"></span>endibile <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>mag<span class=\"_ _3\"></span>giormente significativo <span class=\"_ _e\"> </span>la <span class=\"_ _3e\"> </span>situ<span class=\"_ _3\"></span>azione <span class=\"_ _e\"> </span>patrimoniale<span class=\"_ _3\"></span>,  eco<span class=\"_ _3\"></span>nomica <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>finanziaria <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>Gruppo.<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>La <span class=\"_ _e\"> </span>forma <span class=\"_ _e\"> </span>scelta <span class=\"_ _e\"> </span>\u00e8, <span class=\"_ _e\"> </span>infatti, conforme <span class=\"_ _3\"></span>alle<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>eporting <span class=\"_ _3\"></span>interno<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>estione.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Si <span class=\"_ _3\"></span>ricorda<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>inoltre <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Consob <span class=\"_ _8\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _f\"></span>Delibera <span class=\"_ _3\"></span>n. 15519 <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>27 <span class=\"_ _f\"></span>luglio <span class=\"_ _8\"></span>2<span class=\"_ _3\"></span>006 <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>richiesto <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>prospetti <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontabili <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _f\"></span>vengano<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>evide<span class=\"_ _3\"></span>nziate, <span class=\"_ _f\"></span>qualora <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i importo <span class=\"_ _2b\"> </span>signif<span class=\"_ _3\"></span>icativo, <span class=\"_ _2b\"> </span>sottovoc<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>aggiuntive <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>quelle <span class=\"_ _20\"> </span>gi\u00e0 <span class=\"_ _2b\"> </span>specificatame<span class=\"_ _3\"></span>nte <span class=\"_ _2b\"> </span>rich<span class=\"_ _3\"></span>ieste <span class=\"_ _2b\"> </span>dal<span class=\"_ _3\"></span>lo <span class=\"_ _2b\"> </span>IAS <span class=\"_ _2b\"> </span>1<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>negli <span class=\"_ _2b\"> </span>altri principi <span class=\"_ _b\"></span>int<span class=\"_ _3\"></span>ernazionali <span class=\"_ _2\"></span>a<span class=\"ff9\">l <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>videnziare <span class=\"_ _2\"></span>distintame<span class=\"_ _3\"></span>nte <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>alle <span class=\"_ _b\"></span>voci<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>riferime<span class=\"_ _3\"></span>nto <span class=\"_ _2\"></span>l\u2019ammontare <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>posizioni </span>e <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>ransazioni <span class=\"_ _2b\"> </span>con <span class=\"_ _2b\"> </span>part<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>correl<span class=\"_ _3\"></span>ate, <span class=\"_ _2b\"> </span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>elativamente <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>econom<span class=\"_ _3\"></span>ico, <span class=\"_ _2b\"> </span>i <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>omponenti <span class=\"_ _2b\"> </span>positivi <span class=\"_ _2b\"> </span>o negativi <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>reddito <span class=\"_ _28\"> </span>derivant<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>operazioni <span class=\"_ _28\"> </span>non <span class=\"_ _28\"></span>ricorrenti <span class=\"_ _28\"></span>o <span class=\"_ _28\"></span>inusuali. <span class=\"_ _f\"></span>Tali <span class=\"_ _28\"> </span>informazioni <span class=\"_ _28\"></span>richieste <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>state inserite <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span>l\u2019interno  delle <span class=\"_ _2b\"> </span>N<span class=\"_ _3\"></span>ote <span class=\"_ _2b\"> </span>26<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>34 <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>nell\u2019Al<span class=\"_ _3\"></span>legato <span class=\"_ _20\"> </span>2<span class=\"ff1\">  </span>\u201c<span class=\"ff1\">Schemi <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>bilancio <span class=\"_ _20\"> </span>esposti <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>base <span class=\"_ _20\"> </span>alla <span class=\"_ _2b\"> </span>D<span class=\"_ _3\"></span>elibera </span>15519/2006\u201d.<span class=\"ff1\"> <span class=\"_ _3\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-678": {
   "value": "Dichiarazione di confor<span class=\"_ _3\"></span>mit\u00e0 <span class=\"_ _3\"></span>agli IFRS <span class=\"_ _3\"></span>e criteri di redazione<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Il <span class=\"_ _28\"> </span>present<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>Bilancio <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>nsolidato <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>al <span class=\"_ _2b\"> </span>31 <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span><span class=\"ls26\">20</span>24, <span class=\"_ _2b\"> </span>redatto <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>l <span class=\"_ _28\"> </span>pr<span class=\"_ _3\"></span>esupposto <span class=\"_ _2b\"> </span>della <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>inuit\u00e0<span class=\"_ _89\"> </span> aziendale della Capogru<span class=\"_ _3\"></span>ppo e delle impres<span class=\"_ _3\"></span>e controllate, <span class=\"_ _3\"></span>\u00e8 st<span class=\"_ _3\"></span>ato predisposto<span class=\"_ _3\"></span> ai sensi degli art. <span class=\"_ _3\"></span>2 e 3 del D<span class=\"_ _3\"></span>ecreto<span class=\"_ _89\"> </span> Legislativo <span class=\"_ _f\"></span>n.38 <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>28/02/2005<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>conformit\u00e0 <span class=\"_ _f\"></span>agli <span class=\"_ _8\"></span>Internat<span class=\"_ _3\"></span>ional <span class=\"_ _f\"></span>Financial <span class=\"_ _f\"></span>Reporting <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>tandards<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>(IFRS),<span class=\"_ _89\"> </span> alle interpretaz<span class=\"_ _3\"></span>ioni dell\u2019Internat<span class=\"_ _3\"></span>ional Financial<span class=\"_ _3\"></span> Reporting Inte<span class=\"_ _3\"></span>rpretation <span class=\"_ _3\"></span>Committee (IFRIC)<span class=\"_ _3\"></span> e dello St<span class=\"_ _3\"></span>anding<span class=\"_ _89\"> </span> Interpretations <span class=\"_ _f\"></span>Co<span class=\"_ _3\"></span>mmittee <span class=\"_ _28\"></span>(SIC),<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>omologati <span class=\"_ _f\"></span>dalla <span class=\"_ _f\"></span>Commiss<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>Europea <span class=\"_ _28\"> </span>secon<span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>procedura <span class=\"_ _f\"></span>prevista <span class=\"_ _f\"></span>dal<span class=\"_ _89\"> </span> Regolamento (CE) 1606/2002 emanato <span class=\"_ _2\"></span>dal Parlamento Europeo e <span class=\"_ _2\"></span>dal Consiglio Europeo <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>el luglio <span class=\"_ _2\"></span>200<span class=\"_ _3\"></span>2 ed in<span class=\"_ _89\"> </span> vigore <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilanc<span class=\"_ _3\"></span>io, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>precede<span class=\"_ _3\"></span>nti <span class=\"_ _8\"></span>International <span class=\"_ _3\"></span>Acc<span class=\"_ _3\"></span>ounting <span class=\"_ _3\"></span>Standard <span class=\"_ _3\"></span>(IAS)<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> N<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>prosieguo<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span> Bilancio Consolidato, per s<span class=\"_ _3\"></span>emplicit\u00e0, l\u2019ins<span class=\"_ _3\"></span>ieme di tutti i princip<span class=\"_ _3\"></span>i e delle i<span class=\"_ _8\"></span>nterpretazioni \u00e8 definito \u201c<span class=\"_ _3\"></span>IFRS\u201d.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-682": {
   "value": "Si <span class=\"_ _28\"> </span>precisa <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>he, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>iferimento <span class=\"_ _2b\"> </span>alla <span class=\"_ _28\"> </span>Delibera <span class=\"_ _2b\"> </span>Consob <span class=\"_ _2b\"> </span>n. <span class=\"_ _28\"> </span>15519 <span class=\"_ _2b\"> </span>del <span class=\"_ _28\"> </span>27 <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>uglio <span class=\"_ _28\"> </span>200<span class=\"_ _3\"></span>6 <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>mer<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>agli <span class=\"_ _28\"> </span>sch<span class=\"_ _3\"></span>emi <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> bilancio, sono stati inseriti specifici schemi supplement<span class=\"_ _3\"></span>ari della situazione patrimoniale<span class=\"_ _3\"></span>-fi<span class=\"_ _3\"></span>nanziaria, del conto<span class=\"_ _89\"> </span> economico, <span class=\"_ _27\"> </span>del <span class=\"_ _27\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>economico <span class=\"_ _27\"> </span>com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>e <span class=\"_ _27\"> </span>del <span class=\"_ _27\"> </span>rendiconto<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>finanziario <span class=\"_ _27\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _27\"> </span>evidenza <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>rap<span class=\"_ _3\"></span>porti<span class=\"_ _89\"> </span> significativi con <span class=\"_ _2\"></span>parti correlat<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> degli <span class=\"_ _2\"></span>effetti degli oneri <span class=\"_ _2\"></span>e proventi non <span class=\"_ _2\"></span>ricorrenti al fine <span class=\"_ _2\"></span>di non <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>mprometter<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> la leggibilit\u00e0 complessiva d<span class=\"_ _3\"></span>egli schemi di bilanc<span class=\"_ _3\"></span>io.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-681": {
   "value": "Il <span class=\"_ _2\"></span>bilancio consolidato <span class=\"_ _2\"></span>del G<span class=\"_ _2\"></span>ruppo <span class=\"_ _2\"></span>\u00e8 presentato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>euro<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>valuta funzionale <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>eco<span class=\"_ _3\"></span>nomie <span class=\"_ _2\"></span>in cui <span class=\"_ _b\"></span>il Gruppo <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>pera<span class=\"_ _89\"> </span> principalmente e gli <span class=\"_ _2\"></span>import<span class=\"_ _3\"></span>i i<span class=\"_ _2\"></span>ndicat<span class=\"_ _3\"></span>i nei <span class=\"_ _2\"></span>prospetti contabili consolidati e <span class=\"_ _2\"></span>nelle note illustrative <span class=\"_ _2\"></span>sono espressi in<span class=\"_ _89\"> </span> migliaia <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-684": {
   "value": "Si <span class=\"_ _2\"></span>segnala<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>la redazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidato <span class=\"_ _2\"></span>da parte degli <span class=\"_ _3\"></span>amministrator<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>tinuit\u00e0 <span class=\"_ _3\"></span>aziendale <span class=\"_ _8\"></span>ai se<span class=\"_ _3\"></span>nsi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>paragrafi <span class=\"_ _8\"></span>25 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>26 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Principio <span class=\"_ _3\"></span>IAS <span class=\"_ _8\"></span>1 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>legata <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>forte posizionamento <span class=\"_ _f\"></span>competit<span class=\"_ _3\"></span>ivo, <span class=\"_ _f\"></span>all\u2019elevata <span class=\"_ _f\"></span>redditivit\u00e0 <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>sol<span class=\"_ _3\"></span>idit\u00e0 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span><span class=\"ff1\">ella <span class=\"_ _f\"></span>strut<span class=\"_ _3\"></span>tura <span class=\"_ _f\"></span>patrimoniale <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>finanziaria<span class=\"_ _3\"></span> </span>raggiunta.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "Principi di con<span class=\"_ _2\"></span>solidamento ed area di con<span class=\"_ _2\"></span>solidamento Il <span class=\"_ _2\"></span>prese<span class=\"_ _3\"></span>nte bilancio <span class=\"_ _2\"></span>consolidato comprende, <span class=\"_ _2\"></span>olt<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> bilancio <span class=\"_ _2\"></span>della Capogruppo, il consolidamento i<span class=\"_ _2\"></span>nte<span class=\"_ _3\"></span>grale de<span class=\"ls38\">i </span>bilanci <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>So<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>sul<span class=\"_ _3\"></span>le <span class=\"_ _f\"></span>quali <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>stessa <span class=\"_ _28\"></span>esercita <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>controllo<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>irettamente <span class=\"_ _f\"></span>o <span class=\"_ _28\"> </span>indirettamente<span class=\"_ _3\"></span>. <span class=\"_ _28\"></span><span class=\"ff9\">All\u2019interno <span class=\"_ _f\"></span>del </span>Gruppo <span class=\"_ _3\"></span>vi <span class=\"_ _3\"></span>sono<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _8\"></span>partecipazioni <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>collegate <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>prese<span class=\"_ _8\"></span>, t<span class=\"_ _3\"></span>utte <span class=\"_ _8\"></span>iscritte <span class=\"_ _3\"></span>nelle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _3\"></span>non correnti. <span class=\"_ _2e\"> </span>Tal<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>partecipazio<span class=\"_ _3\"></span>ni <span class=\"_ _2e\"> </span>sono <span class=\"_ _14\"> </span>iscritte <span class=\"_ _2e\"> </span>o <span class=\"_ _2e\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>il <span class=\"_ _2e\"> </span>meto<span class=\"_ _3\"></span>do <span class=\"_ _2e\"> </span>del <span class=\"_ _14\"> </span>patrimonio <span class=\"_ _14\"> </span>netto <span class=\"_ _2e\"> </span>ovvero <span class=\"_ _14\"> </span>al <span class=\"_ _2e\"> </span>costo <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>i acquisto/sottosc<span class=\"_ _3\"></span>rizione, compre<span class=\"_ _3\"></span>nsivo degli eventu<span class=\"_ _3\"></span>ali costi acc<span class=\"_ _3\"></span>essori.<span class=\"_ _3\"></span> Societ\u00e0 controll<span class=\"_ _2\"></span>ate e criteri di conso<span class=\"_ _2\"></span>lidamento<span class=\"_ _89\"> </span> Le <span class=\"_ _2\"></span>societ\u00e0 controllate <span class=\"_ _2\"></span>vengo<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>consol<span class=\"_ _3\"></span>idate <span class=\"_ _2\"></span>a partire <span class=\"_ _2\"></span>dalla data <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui il <span class=\"_ _2\"></span>controllo \u00e8 <span class=\"_ _b\"></span>st<span class=\"_ _3\"></span>ato effettivamente <span class=\"_ _2\"></span>ottenuto<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> dal <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>cessano <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>consolidate <span class=\"_ _8\"></span>dal<span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>trasferito <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>fuori <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo. <span class=\"_ _8\"></span>Il<span class=\"_ _89\"> </span> controllo <span class=\"_ _2b\"> </span>su<span class=\"_ _3\"></span>lle <span class=\"_ _2b\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>ntrollate <span class=\"_ _2b\"> </span>sussiste, <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_ _2b\"> </span>definito <span class=\"_ _2b\"> </span>dal<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>principio <span class=\"_ _2b\"> </span>IFRS <span class=\"_ _2b\"> </span>10, <span class=\"_ _2b\"> </span>quand<span class=\"_ _3\"></span>o <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>Capogrup<span class=\"_ _3\"></span>po <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _89\"> </span> esposta a <span class=\"_ _3\"></span>rendimenti va<span class=\"_ _3\"></span>riabili, o<span class=\"_ _3\"></span> detiene <span class=\"_ _3\"></span>diritti su <span class=\"_ _3\"></span>tali r<span class=\"_ _3\"></span>endimenti, der<span class=\"_ _3\"></span>ivanti dal <span class=\"_ _3\"></span>proprio ra<span class=\"_ _3\"></span>pporto con <span class=\"_ _3\"></span>le stesse<span class=\"_ _89\"> </span> e allo <span class=\"_ _3\"></span>stesso t<span class=\"_ _3\"></span>empo ha <span class=\"_ _3\"></span>la ca<span class=\"_ _3\"></span>pacit\u00e0 di <span class=\"_ _3\"></span>incidere <span class=\"_ _3\"></span>su tal<span class=\"_ _3\"></span>i re<span class=\"_ _3\"></span>ndim<span class=\"_ _3\"></span>ent<span class=\"_ _3\"></span>i esercitand<span class=\"_ _3\"></span>o il <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>potere su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>i entit\u00e0<span class=\"_ _3\"></span>; <span class=\"_ _3\"></span>ci\u00f2<span class=\"_ _89\"> </span> si <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>raduce <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>prattutto <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isporre <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>maggioranza<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>voti esercitabili <span class=\"_ _b\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>ottenend<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>un\u2019influenza <span class=\"_ _2\"></span>dom<span class=\"_ _3\"></span>inante<span class=\"_ _89\"> </span> nell\u2019assemblea ordinaria. <span class=\"_ _2\"></span>L\u2019esistenza del <span class=\"_ _2\"></span>controllo \u00e8 <span class=\"_ _b\"></span>ver<span class=\"_ _3\"></span>ificata <span class=\"_ _2\"></span>ogn<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>volta che <span class=\"_ _b\"></span>fatti e/o <span class=\"_ _2\"></span>circostanze indichino <span class=\"_ _2\"></span>una<span class=\"_ _89\"> </span> variazione <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>uno <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>suddetti <span class=\"_ _2a\"> </span>elementi <span class=\"_ _2a\"> </span>qualif<span class=\"_ _3\"></span>icanti <span class=\"_ _2a\"> </span>il <span class=\"_ _14\"> </span>c<span class=\"_ _3\"></span>ontrollo. <span class=\"_ _2a\"> </span>Le <span class=\"_ _2c\"> </span>situazioni <span class=\"_ _2a\"> </span>contabili <span class=\"_ _2a\"> </span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> consolidamento <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>redatt<span class=\"_ _3\"></span>e  al<span class=\"_ _3\"></span>  31<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>icembre, <span class=\"_ _e\"> </span>ovvero <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ella <span class=\"_ _e\"> </span>situazione <span class=\"_ _e\"> </span>contabile<span class=\"_ _89\"> </span> consolidata, <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>gen<span class=\"_ _3\"></span>eralmente <span class=\"_ _2d\"> </span>quelle <span class=\"_ _2d\"> </span>appositamente <span class=\"_ _2d\"> </span>predisposte <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>approvate <span class=\"_ _2d\"> </span>dai <span class=\"_ _2c\"> </span>Cons<span class=\"_ _3\"></span>igli <span class=\"_ _2d\"> </span>di<span class=\"_ _89\"> </span> Amministrazione delle sing<span class=\"_ _3\"></span>ole societ\u00e0, opportunamente rettificate, ove necessario<span class=\"_ _3\"></span>, per uniformarle ai principi<span class=\"_ _89\"> </span> contabili <span class=\"_ _2b\"> </span>della <span class=\"_ _20\"> </span>Capogruppo <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>renderl<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>coerenti <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>principi <span class=\"_ _2b\"> </span>contabili <span class=\"_ _2b\"> </span>int<span class=\"_ _3\"></span>ernazionali <span class=\"_ _2b\"> </span>IAS/IF<span class=\"_ _3\"></span>RS.<span class=\"_ _8\"></span> <span class=\"_ _28\"> </span>V<span class=\"_ _3\"></span>engono<span class=\"_ _89\"> </span> escluse <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>consolidamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>con il <span class=\"_ _b\"></span>metodo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>integrale <span class=\"_ _2\"></span>le controllate inattive, <span class=\"_ _2\"></span>quelle per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quali i<span class=\"_ _2\"></span>l consolidamento,<span class=\"_ _89\"> </span> per <span class=\"_ _28\"></span>specifica <span class=\"_ _28\"> </span>dinamica <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>stesse <span class=\"_ _28\"> </span>non <span class=\"_ _28\"> </span>produce <span class=\"_ _28\"> </span>effetti <span class=\"_ _28\"> </span>rilevant<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>quelle <span class=\"_ _28\"></span>costituenti <span class=\"_ _28\"> </span>immobilizzazion<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>poco<span class=\"_ _89\"> </span> significative, <span class=\"_ _28\"> </span>sia <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>tto <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>profilo <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>\u2019investimento <span class=\"_ _28\"> </span>ch<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>valori <span class=\"_ _28\"> </span>patri<span class=\"_ _3\"></span>moniali <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"> </span>econ<span class=\"_ _8\"></span><span class=\"ff1\">o<span class=\"_ _3\"></span>mici. <span class=\"_ _28\"> </span>Qu<span class=\"_ _3\"></span>este<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>imprese sono valutat<span class=\"_ _3\"></span>e con i criteri appl<span class=\"_ _3\"></span>icati per le parte<span class=\"_ _3\"></span>cipazioni in altre impr<span class=\"_ _3\"></span>ese.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Le partecipaz<span class=\"_ _3\"></span>ioni in im<span class=\"_ _3\"></span>prese <span class=\"_ _3\"></span>controllat<span class=\"_ _3\"></span>e sono <span class=\"_ _3\"></span>state det<span class=\"_ _3\"></span>tagliate nel <span class=\"_ _3\"></span>paragrafo <span class=\"_ _8\"></span><span class=\"ff13\">\u201cElenco <span class=\"_ _3\"></span>delle S<span class=\"_ _3\"></span>ociet\u00e0<span class=\"_ _3\"></span><span class=\"ffc\"> consoli<span class=\"_ _3\"></span>date<span class=\"_ _89\"> </span></span></span><span class=\"ff13\"><span class=\"ffc\"> </span></span>integralmente<span class=\"ff13\">\u201d<span class=\"ff1\"> <span class=\"_ _2b\"> </span>mentre <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>eventual<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>va<span class=\"_ _3\"></span>riazioni <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>quote <span class=\"_ _2b\"> </span>partecipative <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>tate <span class=\"_ _2b\"> </span>illustrate <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>paragrafo<span class=\"_ _89\"> </span></span></span><span class=\"ff13\"><span class=\"ff1\"> </span></span>\u201cVariazioni <span class=\"_ _3\"></span>dell\u2019area <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span><span class=\"ffc\"> <span class=\"_ _3\"></span></span>consolida<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>intervenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>\u2019esercizio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>successivamente\u201d.<span class=\"_ _8\"></span><span class=\"ffc\"> <span class=\"ff1\">Il <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>consolidamento <span class=\"_ _8\"></span>utilizzato <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>quello <span class=\"_ _8\"></span>integrale<span class=\"_ _8\"></span>. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>iteri <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>dottat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>consol<span class=\"_ _3\"></span>idamento <span class=\"_ _8\"></span>integrale <span class=\"_ _3\"></span>sono<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>guito<span class=\"_ _89\"> </span> esposti. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0, <span class=\"_ _3\"></span>gli o<span class=\"_ _3\"></span>neri <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>provent<span class=\"_ _3\"></span>i de<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>entit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>conso<span class=\"_ _3\"></span>lidate <span class=\"_ _3\"></span>integralmente <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>sunti <span class=\"_ _3\"></span>linea<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> per linea, att<span class=\"_ _3\"></span>ribuendo ai <span class=\"_ _3\"></span>terzi, ove <span class=\"_ _3\"></span>applicabile <span class=\"_ _3\"></span>la quota <span class=\"_ _3\"></span>di patrimo<span class=\"_ _3\"></span>nio netto <span class=\"_ _3\"></span>e del<span class=\"_ _8\"></span><span class=\"ff9\">l\u2019utile/perd<span class=\"_ _3\"></span>ita</span> <span class=\"ff9\">d<span class=\"_ _3\"></span>ell\u2019esercizio di<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>loro spettanza; tali q<span class=\"_ _2\"></span>uo<span class=\"_ _3\"></span>te sono evidenziate separatamente nell\u2019ambito del patrimonio netto (in \u201cPa<span class=\"ff1\">rtecipazio<span class=\"_ _3\"></span>ni<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>di <span class=\"_ _2\"></span>terzi<span class=\"ff9\">\u201d) <span class=\"_ _2\"></span><span class=\"ff1\">e <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(<span class=\"ff9\">\u201cutile</span>/perdita<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>attribuibile <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>partecipazion<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>terzi<span class=\"ff9\">\u201d). </span>I<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>valore contabile <span class=\"_ _b\"></span>delle<span class=\"_ _89\"> </span></span></span><span class=\"ff9\"><span class=\"ff1\"></span></span>partecipazioni <span class=\"_ _28\"> </span>detenute <span class=\"_ _28\"></span>dalla <span class=\"_ _28\"></span>controllante <span class=\"_ _28\"></span>e/o <span class=\"_ _28\"></span>dalle <span class=\"_ _f\"></span>altre <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"></span>eliminato <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>fro<span class=\"_ _3\"></span>nte <span class=\"_ _28\"></span>della<span class=\"_ _89\"> </span> corrispondente <span class=\"_ _e\"> </span>frazione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _3e\"> </span>nett<span class=\"_ _3\"></span>o <span class=\"_ _e\"> </span>delle  S<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _e\"> </span>partecipate, <span class=\"_ _e\"> </span>assumendo<span class=\"_ _3\"></span>ne <span class=\"_ _25\"> </span>ai <span class=\"_ _e\"> </span>singoli <span class=\"_ _e\"> </span>elementi<span class=\"_ _89\"> </span> dell\u2019attivo <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>del <span class=\"_ _28\"> </span>passivo <span class=\"_ _28\"> </span>pa<span class=\"_ _3\"></span>trimoniale <span class=\"_ _2b\"> </span>il <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>corren<span class=\"_ _3\"></span>te <span class=\"_ _28\"> </span>alla <span class=\"_ _2b\"> </span>data <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>acquisizione <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>controllo.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _28\"> </span></span>L\u2019eventuale<span class=\"_ _89\"> </span> differenza positiva tra il <span class=\"_ _2\"></span>valore di carico delle partecipazioni consolidate ed <span class=\"_ _2\"></span>il corrispondente patrimonio netto<span class=\"_ _89\"> </span> contabile, rettificato per tener conto del valore corrente<span class=\"_ _3\"></span> alla data di acquisizione delle attivit\u00e0 e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle passivit\u00e0,<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> viene <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tribuita <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span><span class=\"ff9\">voce <span class=\"_ _20\"> </span>dell\u2019attivo <span class=\"_ _28\"> </span>\u201c<span class=\"_ _3\"></span></span>A<span class=\"ff9\">vviamento\u201d<span class=\"_ _3\"></span>, <span class=\"_ _28\"> </span>qual<span class=\"_ _3\"></span>ora <span class=\"_ _2b\"> </span>invece <span class=\"_ _2b\"> </span>detta <span class=\"_ _2b\"> </span>differenza <span class=\"_ _2b\"> </span>sia <span class=\"_ _2b\"> </span>negati<span class=\"_ _3\"></span>va <span class=\"_ _28\"> </span>essa<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>viene<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>rilevata <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _28\"></span>economico, <span class=\"_ _28\"> </span>come <span class=\"_ _28\"> </span>previsto <span class=\"_ _28\"></span>dall\u2019IFRS <span class=\"_ _28\"> </span>3.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _28\"></span>La <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ifferenza <span class=\"_ _28\"> </span>residua <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"></span>rilevata <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>modo <span class=\"_ _f\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>il<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>bilancio consolidato pres<span class=\"_ _3\"></span>enti:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">il Capitale sociale, la Riserva legale ed <span class=\"_ _3\"></span>il Sovrapprezzo az<span class=\"_ _3\"></span>ioni, ove esistente<span class=\"_ _3\"></span>, della C<span class=\"_ _8\"></span>apogruppo;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">le  altre <span class=\"_ _e\"> </span>Riserve <span class=\"_ _e\"> </span>specifiche <span class=\"_ _e\"> </span>(i.e. <span class=\"_ _e\"> </span>Riserva <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>differen<span class=\"_ _3\"></span>ze <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>cambio  al<span class=\"_ _3\"></span>la <span class=\"_ _e\"> </span>conversione, <span class=\"_ _e\"> </span>Riserva<span class=\"_ _3\"></span>  d<span class=\"_ _3\"></span>elle<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>rivalutazioni dei <span class=\"_ _3\"></span>piani a benefici definit<span class=\"_ _3\"></span>i, ecc..) sempre <span class=\"_ _3\"></span>a livello di bilancio co<span class=\"_ _3\"></span>nsolidato;<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">gli <span class=\"_ _b\"></span>utili <span class=\"_ _2\"></span>e/o perdite <span class=\"_ _b\"></span>a <span class=\"_ _2\"></span>nuovo,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>rappresentant<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>riserve <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>perdite i<span class=\"_ _2\"></span>ndi<span class=\"_ _3\"></span>vise <span class=\"_ _2\"></span>delle societ\u00e0 <span class=\"_ _b\"></span>partecipate<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>modificate ove del caso<span class=\"_ _3\"></span>, per riflettere le <span class=\"_ _3\"></span>rettifiche di conso<span class=\"_ _3\"></span>lidamento.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Gli <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>perdite <span class=\"_ _f\"></span>derivanti <span class=\"_ _f\"></span>dall<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>cessione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>quote <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>partecipazion<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>consolidate <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>imputat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span> patrimonio <span class=\"_ _28\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ribuibile <span class=\"_ _28\"> </span>ai <span class=\"_ _2b\"> </span>soci <span class=\"_ _28\"> </span>della <span class=\"_ _2b\"> </span>controllant<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span><span class=\"ff9\">come <span class=\"_ _28\"> </span>transazion<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>con <span class=\"_ _2b\"> </span>gli <span class=\"_ _28\"> </span>azionisti <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>l\u2019ammo<span class=\"_ _3\"></span>ntare<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>corrispondente  alla <span class=\"_ _20\"> </span>differenza  tra <span class=\"_ _20\"> </span>il <span class=\"_ _20\"> </span>prezzo <span class=\"_ _20\"> </span>di  vendita  e <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>a  corrisp<span class=\"_ _2\"></span>ond<span class=\"_ _3\"></span>ente  frazione  del <span class=\"_ _20\"> </span>patrimonio  netto consolidato <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>eduta. <span class=\"_ _3\"></span>Nel <span class=\"_ _8\"></span>caso <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>essione <span class=\"_ _3\"></span>det<span class=\"_ _3\"></span>ermini <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>perdita <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>ontrollo <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>quindi <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>econsolidamento della <span class=\"_ _f\"></span>partecipazione, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>differenza <span class=\"_ _f\"></span>tra<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>prezzo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>vendita <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>corrispondente <span class=\"_ _f\"></span>frazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto consolidato <span class=\"_ _f\"></span>ceduta <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>rileva<span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>come <span class=\"_ _8\"></span>utile <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>perdita <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>economico.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>Le <span class=\"_ _f\"></span>transa<span class=\"_ _3\"></span>zioni <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>saldi <span class=\"_ _f\"></span>infragruppo, inclusi eventual<span class=\"_ _3\"></span>i utili <span class=\"_ _3\"></span>non r<span class=\"_ _3\"></span>ealizzati verso<span class=\"_ _3\"></span> terzi d<span class=\"_ _3\"></span>erivanti d<span class=\"_ _3\"></span>a rapporti <span class=\"_ _3\"></span>intrattenuti c<span class=\"_ _3\"></span>on so<span class=\"_ _3\"></span>ciet\u00e0 del <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>sono eliminati <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>relativo <span class=\"_ _28\"> </span>effett<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>fiscale <span class=\"_ _28\"> </span>se <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>ignificativo. <span class=\"_ _28\"> </span>Le <span class=\"_ _28\"> </span>perd<span class=\"_ _3\"></span>ite <span class=\"_ _28\"> </span>non <span class=\"_ _28\"> </span>real<span class=\"_ _3\"></span>izzate <span class=\"_ _28\"> </span>non <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"> </span>e<span class=\"_ _8\"></span>lim<span class=\"_ _3\"></span>inate, qualora la transazione for<span class=\"_ _3\"></span>nisca evidenza di u<span class=\"_ _3\"></span>na riduzione di valore dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 trasferita. Si s<span class=\"_ _3\"></span>egnala, pertanto,<span class=\"_ _3\"></span> che <span class=\"_ _8\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>procedura <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nsolidamento <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span>eliminati <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>rapporti <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>credito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>debito <span class=\"_ _8\"></span>esistenti <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i chiusura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>bilancio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onsolidate, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>proventi <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>oneri <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivanti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>effettuate <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le societ\u00e0  del <span class=\"_ _20\"> </span>Gruppo  consolidate  con <span class=\"_ _20\"> </span>il  metodo <span class=\"_ _20\"> </span>integrale<span class=\"_ _3\"></span><span class=\"ls19\">;  </span>vengono  stornati  i <span class=\"_ _20\"> </span>dividendi  ricevuti  da <span class=\"_ _20\"> </span>societ\u00e0 consolidate <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _28\"> </span>metodo <span class=\"_ _28\"></span>integrale <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>svalutazioni <span class=\"_ _28\"> </span>di <span class=\"_ _f\"></span>parteci<span class=\"_ _3\"></span>pazioni <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ontabilizzate <span class=\"_ _28\"> </span>nei <span class=\"_ _f\"></span>bilanci <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>periodo.<span class=\"_ _3\"></span> Nell\u2019ambito <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>elisioni <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>sal<span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>infragruppo <span class=\"_ _8\"></span>sopra <span class=\"_ _8\"></span>descritti, <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ientrano <span class=\"_ _8\"></span>anche <span class=\"_ _f\"></span><span class=\"ff1\">eventual<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>add<span class=\"_ _3\"></span>ebiti <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>acc<span class=\"_ _3\"></span>rediti </span>delle  societ\u00e0 <span class=\"_ _20\"> </span>controllate  consolidate <span class=\"_ _20\"> </span>italiane  nei <span class=\"_ _2b\"> </span>con<span class=\"_ _3\"></span>fronti  della <span class=\"_ _20\"> </span>societ\u00e0  C<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>pogruppo  p<span class=\"_ _3\"></span>er  quanto  riguarda l\u2019Imposta <span class=\"_ _e\"> </span>sul <span class=\"_ _25\"> </span>Reddito <span class=\"_ _25\"> </span>delle <span class=\"_ _e\"> </span>So<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _e\"> </span>(Ires). <span class=\"_ _e\"> </span>S<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>so<span class=\"_ _3\"></span>ttolinea <span class=\"_ _e\"> </span>che <span class=\"_ _25\"> </span>la <span class=\"_ _25\"> </span>Capogruppo, <span class=\"_ _25\"> </span>congiuntamente <span class=\"_ _25\"> </span>a <span class=\"_ _26\"> </span><span class=\"ff1\">tut<span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>l<span class=\"_ _3\"></span>e </span>controllate <span class=\"_ _f\"></span>italiane, <span class=\"_ _8\"></span>ad <span class=\"_ _f\"></span>eccezione <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _8\"></span>ar<span class=\"_ _3\"></span>matoriale <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>ha <span class=\"_ _8\"></span>optato <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>\u201ct<span class=\"_ _3\"></span>onnage <span class=\"_ _f\"></span>tax\u201d, <span class=\"_ _8\"></span>ad<span class=\"_ _3\"></span>eriscono <span class=\"_ _f\"></span>al sistema <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>\u201cconsolidato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fis<span class=\"_ _3\"></span>cale\u201d <span class=\"_ _3\"></span>posto <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>apo <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>Orsero <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>artt.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>117 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>segg<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>T.U.I.R. <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>analogo sistema \u00e8 stato attivato in <span class=\"_ _2\"></span>Francia relativamente alla societ\u00e0 AZ France e <span class=\"_ _2\"></span>le sue controllate Postifruit e <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tica<span class=\"_ _3\"></span> e Blampin SAS con tutt<span class=\"_ _3\"></span>e le sue control<span class=\"_ _3\"></span>late<span class=\"_ _3\"></span>. Il <span class=\"_ _25\"> </span>Bilancio <span class=\"_ _26\"> </span>Consolidato <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>Orsero <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _25\"> </span>redatto <span class=\"_ _26\"> </span>in <span class=\"_ _25\"> </span>eur<span class=\"_ _3\"></span>o, <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>quanto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>rap<span class=\"_ _3\"></span>presenta <span class=\"_ _25\"> </span>la <span class=\"_ _26\"> </span>valuta <span class=\"_ _25\"> </span>funzionale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>della Capogruppo Orsero <span class=\"_ _3\"></span>e di tutte le so<span class=\"_ _3\"></span>ciet\u00e0 incluse nell\u2019a<span class=\"_ _3\"></span>rea di consolidamento<span class=\"_ _3\"></span>, fatta e<span class=\"_ _3\"></span>ccezione per:<span class=\"_ _8\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la societ\u00e0 argentina Rost Fruit S.A.; <span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">le societ\u00e0 costaricensi Simbarica<span class=\"_ _3\"></span> S.r.l. e Ors<span class=\"_ _3\"></span>ero Costa <span class=\"_ _3\"></span>Rica S.r.l. e I<span class=\"_ _3\"></span>nmobiliaria Pac<span class=\"_ _3\"></span>uare limitada<span class=\"_ _3\"></span><span class=\"ls19\">; </span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la societ\u00e0 colombiana Simbaco<span class=\"_ _3\"></span>l S.A.S.;<span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la societ\u00e0 cilena Hermanos Fern\u00e1nd<span class=\"_ _3\"></span>ez Chile S.A.<span class=\"_ _3\"></span>; </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>messicane <span class=\"_ _f\"></span>Come<span class=\"_ _3\"></span>rcializadora <span class=\"_ _28\"></span>de <span class=\"_ _f\"></span>Frutas <span class=\"_ _28\"></span>Acapulco <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>.A.C.V. <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>Productores <span class=\"_ _28\"></span>Aguacate <span class=\"_ _f\"></span>Jalisc<span class=\"_ _3\"></span>o </span></span>S.A.C.V. I <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>individuali <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ciascuna <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>appartenente <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>preparat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>nella <span class=\"_ _8\"></span>valuta <span class=\"_ _3\"></span>dell\u2019a<span class=\"_ _3\"></span>mbiente economico primario i<span class=\"_ _3\"></span>n cui essa opera (valut<span class=\"_ _3\"></span>a funzionale). La con<span class=\"_ _3\"></span>versione delle <span class=\"_ _3\"></span>poste di stato patrimon<span class=\"_ _3\"></span>iale dei bilanci <span class=\"_ _3\"></span>espress<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>moneta <span class=\"_ _8\"></span>diversa <span class=\"_ _8\"></span><span class=\"ff9\">dall\u2019euro <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>effettuata <span class=\"_ _8\"></span>applicando <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cambi <span class=\"_ _3\"></span>corre<span class=\"_ _3\"></span>nti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _3\"></span>eserc<span class=\"_ _3\"></span>izio. <span class=\"_ _3\"></span>Le<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>poste </span>di <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>invece <span class=\"_ _8\"></span>convertite <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>cambi <span class=\"_ _8\"></span>medi <span class=\"_ _8\"></span>dell\u2019esercizio<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Le <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>conversione<span class=\"_ _3\"></span> risultanti <span class=\"_ _8\"></span>dal <span class=\"_ _3\"></span>raffront<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>iniziale <span class=\"_ _8\"></span>convertito <span class=\"_ _3\"></span>a<span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>cambi <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>medesimo <span class=\"_ _8\"></span>convertito ai <span class=\"_ _26\"> </span>cambi <span class=\"_ _26\"> </span>storici, <span class=\"_ _25\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _26\"> </span>imputate <span class=\"_ _26\"> </span>alla <span class=\"_ _26\"> </span>voce <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>patrimonio <span class=\"_ _26\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>\u201cRiserva <span class=\"_ _2e\"> </span><span class=\"ff1\">per <span class=\"_ _26\"> </span>differenze <span class=\"_ _26\"> </span>di <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _26\"> </span>alla </span>conversione<span class=\"ff9\">\u201d. <span class=\"_ _3\"></span></span>I <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i c<span class=\"_ _3\"></span>ambio <span class=\"_ _3\"></span>utilizzati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>conve<span class=\"_ _3\"></span>rsione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>controllat<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>estere, predisposti in valuta loc<span class=\"_ _3\"></span>ale, sono riportat<span class=\"_ _3\"></span>i nella seguen<span class=\"_ _3\"></span>te tabella: <span class=\"_ _8\"></span> <table class=\"s w2f0 h1f6\" id=\"_4bf150bb-1d2d-4ea9-82b7-83d6d51d992e\"><tr><td></td><td class=\"c x1b5 y11cd w107 h11\"><div class=\"t m0 x77 h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1b6 y11cd w108 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Anno 2024 </div></td><td class=\"c x1b7 y11cd w109 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1b8 y11cd w10a h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Anno 2023 </div></td></tr><tr><td class=\"c x1b9 y11ce w106 h13\"><div class=\"t m0 xde h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Peso Argentina </div></td><td class=\"c x1b5 y11ce w10b h13\"><div class=\"t m0 xa h122 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.070,81 <span class=\"ff8 fc3\"> </span></div></td><td class=\"c x1b6 y11ce w108 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.070,81  </div></td><td class=\"c x1b7 y11ce w109 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">892,924  </div></td><td class=\"c x1b8 y11ce w10a h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">892,924  </div></td></tr><tr><td class=\"c x1b9 y11cf w106 h13\"><div class=\"t m0 xde h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Colon Costa Rica </div></td><td class=\"c x1b5 y11cf w10b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">529,133  </div></td><td class=\"c x1b6 y11cf w108 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">558,351  </div></td><td class=\"c x1b7 y11cf w109 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">575,561  </div></td><td class=\"c x1b8 y11cf w10a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">586,940  </div></td></tr><tr><td class=\"c x1b9 y11d0 w106 h13\"><div class=\"t m0 xde h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Peso Colombia </div></td><td class=\"c x1b5 y11d0 w10b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.577,55  </div></td><td class=\"c x1b6 y11d0 w108 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.407,14  </div></td><td class=\"c x1b7 y11d0 w109 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.267,52  </div></td><td class=\"c x1b8 y11d0 w10a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.675,00  </div></td></tr><tr><td class=\"c x1b9 y11d1 w106 h13\"><div class=\"t m0 xde h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Peso Messico </div></td><td class=\"c x1b5 y11d1 w10b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">21,550  </div></td><td class=\"c x1b6 y11d1 w108 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">19,831  </div></td><td class=\"c x1b7 y11d1 w109 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">18,723  </div></td><td class=\"c x1b8 y11d1 w10a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">19,1830  </div></td></tr><tr><td class=\"c x1b9 y11d2 w106 h13\"><div class=\"t m0 xde h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Peso Cileno </div></td><td class=\"c x1b5 y11d2 w10b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.033,76  </div></td><td class=\"c x1b6 y11d2 w108 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.020,66  </div></td><td class=\"c x1b7 y11d2 w109 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">977,070  </div></td><td class=\"c x1b8 y11d2 w10a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">908,197  </div></td></tr></table>Societ\u00e0 collega<span class=\"_ _2\"></span>te ed altre imprese Le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>collegate <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>q<span class=\"_ _3\"></span>uelle <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>sulle <span class=\"_ _f\"></span>quali <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _28\"></span><span class=\"ff9\">esercita <span class=\"_ _f\"></span>un\u2019influen<span class=\"_ _3\"></span>za <span class=\"_ _f\"></span>notevole, <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span></span><span class=\"ls20\">i <span class=\"_ _f\"></span></span>presu<span class=\"_ _3\"></span>me sussistere quando la p<span class=\"_ _2\"></span>arteci<span class=\"_ _3\"></span>pazione \u00e8 compresa tra <span class=\"_ _2\"></span>il 20% ed il 50%. <span class=\"_ _2\"></span>Nel bilancio consolidato le partecipazioni in <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ipologie <span class=\"_ _2\"></span>societar<span class=\"_ _3\"></span>ie <span class=\"_ _2\"></span>ve<span class=\"_ _3\"></span>ngono <span class=\"_ _2\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>con il <span class=\"_ _b\"></span>metod<span class=\"_ _3\"></span>o del <span class=\"_ _b\"></span>Pat<span class=\"_ _3\"></span>rimonio <span class=\"_ _2\"></span>Netto.<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>pplicazione <span class=\"_ _2\"></span>di tale <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>etodo, le <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>pertinenza <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _f\"></span>sono <span class=\"_ _3\"></span>iscr<span class=\"_ _3\"></span>itte <span class=\"_ _8\"></span><span class=\"ff9\">nel <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>partire <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _8\"></span>l\u2019influenza </span>notevole ha <span class=\"_ _2\"></span>avuto inizio <span class=\"_ _2\"></span>fino alla data <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l<span class=\"_ _3\"></span>a s<span class=\"_ _2\"></span>tessa viene <span class=\"_ _2\"></span>a cessare, <span class=\"_ _2\"></span>ed il <span class=\"_ _2\"></span>valore contabile di <span class=\"_ _2\"></span>tali partecipazioni \u00e8 <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>ineato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff9\">delle <span class=\"_ _8\"></span>societ\u00e0, <span class=\"_ _8\"></span>rettificato <span class=\"_ _8\"></span>ove <span class=\"_ _8\"></span>necessario <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>riflettere <span class=\"_ _8\"></span>l\u2019applicazione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS </span>nonch\u00e9 <span class=\"_ _3\"></span>agli<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>eventual<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>maggiori <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>attribu<span class=\"_ _3\"></span>it<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e/o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>all\u2019avviamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>momento<span class=\"_ _3\"></span> </span>dell\u2019acquisizione, con un p<span class=\"_ _3\"></span>rocesso<span class=\"_ _3\"></span> analogo a quello ut<span class=\"_ _3\"></span>ilizzato per le acquisizion<span class=\"_ _3\"></span>i di partecipazion<span class=\"_ _3\"></span>i di controllo.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>Nel caso in <span class=\"_ _2\"></span>cu<span class=\"_ _3\"></span>i la q<span class=\"_ _2\"></span>uota di pertinenza della perdita registrata da una societ\u00e0 <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>llegata ecceda il <span class=\"_ _2\"></span>valore contabile della partecipazio<span class=\"_ _3\"></span>ne (in pre<span class=\"_ _3\"></span>senza quind<span class=\"_ _3\"></span>i di un valore<span class=\"_ _3\"></span> negativo d<span class=\"_ _3\"></span>el Patrimonio<span class=\"_ _3\"></span> Netto), s<span class=\"_ _3\"></span>i procede<span class=\"_ _3\"></span> ad azzerare <span class=\"_ _3\"></span>il valore della partecipazion<span class=\"_ _3\"></span>e e la<span class=\"_ _3\"></span> quota delle ulteriori per<span class=\"_ _3\"></span>dite non \u00e8 rilevata, ad eccez<span class=\"_ _3\"></span>ione e nella misura i<span class=\"_ _3\"></span>n cui il Gruppo <span class=\"_ _8\"></span>abbia <span class=\"_ _8\"></span>l\u2019obbl<span class=\"_ _3\"></span>igo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>isponderne <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>causa <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>obbligazioni <span class=\"_ _8\"></span>legali <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>impl<span class=\"_ _3\"></span>icite <span class=\"_ _8\"></span>dell\u2019impresa <span class=\"_ _8\"></span>partec<span class=\"_ _3\"></span>ipata, <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span> qual c<span class=\"_ _3\"></span>aso <span class=\"_ _3\"></span>verr\u00e0 <span class=\"_ _3\"></span>rilevato <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>apposito <span class=\"_ _3\"></span>fondo.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>I d<span class=\"_ _3\"></span>ividendi <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>sempre <span class=\"_ _3\"></span>eli<span class=\"_ _3\"></span>minati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ntero. <span class=\"_ _3\"></span>Per <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>partecipate <span class=\"_ _3\"></span>la cui valuta <span class=\"_ _3\"></span>\u00e8 diversa d<span class=\"_ _3\"></span>all\u2019euro <span class=\"_ _3\"></span>la valu<span class=\"_ _3\"></span>tazione \u00e8 effett<span class=\"_ _3\"></span>uata applicando <span class=\"_ _3\"></span>il camb<span class=\"_ _3\"></span>io di <span class=\"_ _3\"></span>fine eserciz<span class=\"_ _3\"></span>io, con <span class=\"_ _3\"></span>le eventual<span class=\"_ _3\"></span>i differenze <span class=\"_ _3\"></span>originate <span class=\"_ _8\"></span>dalla <span class=\"_ _3\"></span>conversio<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>voci <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _3\"></span>iniziale <span class=\"_ _8\"></span>ai c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span>finali <span class=\"_ _8\"></span>attuali <span class=\"_ _3\"></span>rispetto <span class=\"_ _8\"></span>a que<span class=\"ff9\">lli <span class=\"_ _8\"></span>ap<span class=\"_ _3\"></span>plicati <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span>l\u2019esercizio <span class=\"_ _f\"></span>precedente <span class=\"_ _f\"></span>imputate <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>irettamente <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>patrim<span class=\"_ _3\"></span>onio <span class=\"_ _8\"></span>netto <span class=\"_ _f\"></span>consolidato.<span class=\"_ _8\"></span></span> <span class=\"_ _f\"></span>Le partecipazioni rilevanti <span class=\"_ _3\"></span>in societ\u00e0 collegat<span class=\"_ _3\"></span>e sono assogg<span class=\"_ _3\"></span>ettate ad impairment t<span class=\"_ _3\"></span>est.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> Non <span class=\"_ _28\"> </span>sussistono <span class=\"_ _2b\"> </span>restrizion<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>sign<span class=\"_ _3\"></span>ificative <span class=\"_ _28\"> </span>alla <span class=\"_ _2b\"> </span>capacit\u00e0 <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _28\"> </span>collegate <span class=\"_ _2b\"> </span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>P<span class=\"_ _3\"></span>atrimonio <span class=\"_ _28\"> </span>N<span class=\"_ _3\"></span>etto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di trasferire <span class=\"_ _8\"></span>fondi <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>parteci<span class=\"_ _3\"></span>pante, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>titolo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>dividendi, <span class=\"_ _8\"></span>rimbo<span class=\"_ _3\"></span>rsi <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>ant<span class=\"_ _3\"></span>icipazioni. Tali partecipazioni sono<span class=\"_ _3\"></span> det<span class=\"_ _3\"></span>tagliate nel para<span class=\"_ _3\"></span>grafo <span class=\"_ _3\"></span><span class=\"ff13\">\u201cElenc<span class=\"_ _3\"></span>o delle Societ\u00e0<span class=\"_ _3\"></span> valutate c<span class=\"_ _3\"></span>on il metodo del pat<span class=\"_ _3\"></span>rimonio </span>netto\u201d<span class=\"ff1\"> <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>loro <span class=\"_ _2\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _b\"></span>ill<span class=\"_ _3\"></span>ustrate <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>paragrafo <span class=\"ff13\">\u201cVariazioni <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidamento<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>inte<span class=\"_ _3\"></span>rvenute <span class=\"_ _2\"></span>nel <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>rso </span></span>dell\u2019esercizio e success<span class=\"_ _3\"></span>ivamente\u201d. <span class=\"_ _3\"></span><span class=\"ffc\"> </span>Vengono <span class=\"_ _2\"></span>escluse <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsolid<span class=\"_ _3\"></span>amento <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metod<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>patrimo<span class=\"_ _3\"></span>nio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2\"></span>collegate <span class=\"_ _2\"></span>mi<span class=\"_ _3\"></span>nori, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>qual<span class=\"_ _3\"></span>i il <span class=\"_ _20\"> </span>consolidamento  per <span class=\"_ _2b\"> </span>spe<span class=\"_ _3\"></span>cifica <span class=\"_ _20\"> </span>dinamica  delle <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>esse  non <span class=\"_ _2b\"> </span>produ<span class=\"_ _3\"></span>ce  effetti <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>ilevanti. <span class=\"_ _20\"> </span>Queste  imprese <span class=\"_ _20\"> </span>sono valutate con i criteri ap<span class=\"_ _3\"></span>plicati per le<span class=\"_ _3\"></span> partec<span class=\"_ _3\"></span>ipazioni in alt<span class=\"_ _3\"></span>re imprese.<span class=\"_ _3\"></span><span class=\"ffc\"> </span>\u00c8  <span class=\"ff9\">quest\u2019u<span class=\"_ _3\"></span>ltima  una <span class=\"_ _3e\"> </span>c<span class=\"_ _3\"></span>ategoria <span class=\"_ _3e\"> </span>res<span class=\"_ _3\"></span>iduale  in<span class=\"_ _3\"></span>  cui <span class=\"_ _3e\"> </span>ri<span class=\"_ _3\"></span>entrano <span class=\"_ _e\"> </span>le  societ\u00e0 <span class=\"_ _e\"> </span>per  le <span class=\"_ _e\"> </span>quali  il  G<span class=\"_ _3\"></span>ruppo  d<span class=\"_ _3\"></span>etiene <span class=\"_ _e\"> </span>quote </span>minoritarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>lle <span class=\"_ _2b\"> </span>quali <span class=\"_ _28\"> </span>non <span class=\"_ _2b\"> </span>esercita <span class=\"_ _28\"> </span>alcuna <span class=\"_ _2b\"> </span>influenza; <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>tali <span class=\"_ _2b\"> </span>partecipazioni, <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>valore <span class=\"_ _2b\"> </span>non <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>eriale, <span class=\"_ _28\"> </span>la valutazione \u00e8 fatta al cost<span class=\"_ _3\"></span>o di acquisto o <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i sottoscrizio<span class=\"_ _3\"></span>ne ritenuto rap<span class=\"_ _3\"></span>presentativo d<span class=\"_ _3\"></span>el relativo fair value<span class=\"_ _8\"></span>.<span class=\"_ _89\"> </span> Informativa s<span class=\"_ _2\"></span>u partecipazioni i<span class=\"_ _2\"></span>n altre imprese Il <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nsolidato <span class=\"_ _8\"></span>deve<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>essere <span class=\"_ _f\"></span><span class=\"ff9\">redatto <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _f\"></span>all\u2019IFRS <span class=\"_ _8\"></span>12, <span class=\"_ _8\"></span>\u201cinformat<span class=\"_ _3\"></span>iva <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>partecipazione <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>altre </span>imprese\u201d che include tutte le disposizioni in materia di informativa in precedenza incluse nello IAS 27 relativo al <span class=\"_ _f\"></span>Bilancio <span class=\"_ _f\"></span>consolidat<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>nonch\u00e9 <span class=\"_ _f\"></span>tu<span class=\"_ _3\"></span>tte <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>disposiz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>infor<span class=\"_ _3\"></span>mativa<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>dello <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>dello <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>28 <span class=\"_ _f\"></span>relativa <span class=\"_ _f\"></span>all<span class=\"_ _3\"></span>e partecipazioni <span class=\"_ _2\"></span>di <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _b\"></span>soci<span class=\"_ _3\"></span>et\u00e0 <span class=\"_ _2\"></span>in <span class=\"_ _b\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2\"></span>controllate, <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span>giuntamente <span class=\"_ _2\"></span>controllate,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>coll<span class=\"_ _3\"></span>egate <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>veicoli <span class=\"_ _2\"></span>strutturati e <span class=\"_ _2b\"> </span>prevede <span class=\"_ _2b\"> </span>inoltre <span class=\"_ _2b\"> </span>nuo<span class=\"_ _3\"></span>ve <span class=\"_ _2b\"> </span>casistiche <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>nformativa. <span class=\"_ _2b\"> </span>La<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>finalit\u00e0 <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>princip<span class=\"_ _3\"></span>io <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>richiedere <span class=\"_ _2b\"> </span>ad<span class=\"_ _3\"></span>  <span class=\"ff9\">un\u2019entit\u00e0 <span class=\"_ _2b\"> </span>di </span>indicare le <span class=\"_ _8\"></span>informazioni <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>permett<span class=\"_ _3\"></span>ano <span class=\"_ _3\"></span>agli ut<span class=\"_ _3\"></span>ilizzatori <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>natura <span class=\"_ _3\"></span>e<span class=\"_ _8\"></span>d <span class=\"_ _3\"></span>i risc<span class=\"_ _3\"></span>hi d<span class=\"_ _3\"></span>erivanti<span class=\"_ _3\"></span> dalle <span class=\"_ _e\"> </span>sue <span class=\"_ _e\"> </span>partecipazio<span class=\"_ _3\"></span>ni <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>altre <span class=\"_ _e\"> </span>entit\u00e0 <span class=\"_ _e\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>gli <span class=\"_ _e\"> </span>effetti <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>tali <span class=\"_ _e\"> </span>partecipazioni <span class=\"_ _e\"> </span>su<span class=\"_ _3\"></span>lla <span class=\"_ _e\"> </span>Situazione <span class=\"_ _e\"> </span>patrimo<span class=\"_ _3\"></span>niale<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span>finanziaria, sul risultat<span class=\"_ _3\"></span>o economico e su<span class=\"_ _3\"></span>i flussi finanzia<span class=\"_ _3\"></span>ri.<span class=\"_ _3\"></span> Area di consoli<span class=\"_ _2\"></span>damento<span class=\"ls0\"> </span>L\u2019area di <span class=\"_ _2\"></span>consolidament<span class=\"_ _3\"></span>o \u00e8 sp<span class=\"_ _2\"></span>ecif<span class=\"_ _3\"></span>icatamente dettagliata e <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orredata delle <span class=\"_ _2\"></span>ulter<span class=\"_ _3\"></span>iori informazioni come <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ichieste dalla normativa, in particol<span class=\"_ _3\"></span>are IFRS 10 e 1<span class=\"_ _3\"></span>2 e <span class=\"_ _3\"></span>gli art. 38 e 39 del D.L<span class=\"_ _3\"></span>gs 127/91<span class=\"_ _3\"></span>, nella presente not<span class=\"_ _3\"></span>a illustrativa.<span class=\"_ _3\"></span> Vengono di seguito riportat<span class=\"_ _3\"></span>i gli elenchi delle societ<span class=\"_ _3\"></span>\u00e0 consolidate con il metod<span class=\"_ _3\"></span>o integrale, in quanto control<span class=\"_ _3\"></span>late direttamente <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>indirettame<span class=\"_ _3\"></span>nte, <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _28\"></span>il <span class=\"_ _8\"></span>metodo<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>al costo.<span class=\"ff2\"> </span>Elenco delle s<span class=\"_ _2\"></span>ociet\u00e0 consolida<span class=\"_ _2\"></span>te integralmente  Denominazione Sede legale         <span class=\"ls0\">quota % posseduta dal Gruppo </span>Capitale Sociale Risultato * Valuta Diretta Indiretta Controllante AZ France S.A.<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>. Cavaillon (Fra<span class=\"_ _2\"></span>ncia) <span class=\"_ _3\"></span>- 56, Ave<span class=\"_ _2\"></span>nu<span class=\"_ _3\"></span>e JP Boitelet<span class=\"_ _2\"></span> 100,00% 3.360.000  5.559.926   <span class=\"ff9\">\u20ac</span> Bauza S.A.S. Rouen - Avenue <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>u Comman<span class=\"_ _2\"></span>dant Bicheray 97,33% Blampin S.A.S. 513.100  1.156.494   <span class=\"ff9\">\u20ac</span> Bella Frutta S.A.<span class=\"_ _2\"></span> Atene (Grecia) - <span class=\"ls96\">4 </span>T<span class=\"_ _2\"></span>avrou Str., Ag. Ioan<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>is Rentis 100,00% 1.756.800  1.145.941   <span class=\"ff9\">\u20ac</span> Blampin S.A.S. Marseille - Min Les Ar<span class=\"_ _2\"></span>navaux 93,30%**** 3.039.898  9.182.033   <span class=\"ff9\">\u20ac</span> Blampin Fruit Impor<span class=\"_ _2\"></span>t Rungis - 25 rue de Mo<span class=\"_ _2\"></span>ntpellier 97,01% Blampin S.A.S. 1.335.894  1.766.627   <span class=\"ff9\">\u20ac</span> Blampin Nice S.<span class=\"_ _2\"></span>A.S<span class=\"_ _3\"></span>. Nice - Min Saint A<span class=\"_ _2\"></span>ugustin Pal 2 100,00% Blampin S.A.S. 1.200.000  2.086.949   <span class=\"ff9\">\u20ac</span> Blampin Serv<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>ce S.A.S.U. Marseille - Min Les Ar<span class=\"_ _2\"></span>navaux 100,00% Blampin S.A.S. 10.000  80.820   <span class=\"ff9\">\u20ac</span> Capexo S.A.S. Chevilly-Larue - <span class=\"ls2d\">32</span>-<span class=\"_ _2\"></span>34 avenue George<span class=\"_ _2\"></span>s Gu<span class=\"_ _3\"></span>ynemer 100,00% 300.000  4.119.467   <span class=\"ff9\">\u20ac</span> Comercializador<span class=\"_ _2\"></span>a de Frutas S.A.C.V. Tinguindin (Me<span class=\"_ _2\"></span>xi<span class=\"_ _3\"></span>co) - Carrete<span class=\"_ _2\"></span>ra Zamora-Los Reyes km. 37,5 <span class=\"_ _2\"></span> 100,00% AZ France S.A.<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>. 3.299.376  33.611.503   pesos Cosiarma S.p.A. Genova (Itali<span class=\"_ _2\"></span>a) <span class=\"_ _3\"></span>- via Operai 20 100,00% 2.600.000  5.627.777   <span class=\"ff9\">\u20ac</span> Couton S.A.S. Tours - March\u00e8 de Gr<span class=\"_ _2\"></span>os de Rochepinard 98,91% Blampin S.A.S. 810.080  539.770   <span class=\"ff9\">\u20ac</span> D'Oriano Nice - Min Saint A<span class=\"_ _2\"></span>ugustin Pal 13 100,00% Blampin S.A.S. 98.400  552.918   <span class=\"ff9\">\u20ac</span> Eurofrutas S.A.*<span class=\"_ _2\"></span>* Alverca (Por<span class=\"_ _2\"></span>togallo) - Estrada principal Cas<span class=\"_ _2\"></span>al das Areias 205 100,00% 1.100.753  (258.593)  <span class=\"ff9\">\u20ac</span> Fresco Ships' A&amp;F <span class=\"_ _2\"></span>S.r.l. Vado Ligure (<span class=\"_ _2\"></span>Italia) <span class=\"_ _3\"></span>- Via Trieste, <span class=\"_ _2\"></span>25 100,00% 258.000  223.607   <span class=\"ff9\">\u20ac</span> Fruttica S.A.S.**<span class=\"_ _2\"></span>* Cavaillon (Fra<span class=\"_ _2\"></span>ncia) <span class=\"_ _3\"></span>- 89, Chemi<span class=\"_ _2\"></span>n du Vieux Taillades 100,00% Postifruits S.A.<span class=\"_ _2\"></span>S. 100.000  581.637   <span class=\"ff9\">\u20ac</span> Fruttital S.r.l. Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 100,00% 5.000.000  7.281.750   <span class=\"ff9\">\u20ac</span> Galandi S.r.l. Firenze (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> S. Allen<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>e 19 G1 100,00% 500.000  249.774   <span class=\"ff9\">\u20ac</span> GP Frutta S.r.l.*<span class=\"_ _2\"></span>** Canicatt\u00ec (Italia) - <span class=\"_ _2\"></span>Via S. Sammartino 37 100,00% Postifruits S.A.<span class=\"_ _2\"></span>S. 10.000  (350)  <span class=\"ff9\">\u20ac</span> Hermanos Fer<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>\u00e1ndez L\u00f3pe<span class=\"_ _2\"></span>z S.A. Cox (Alicante) - Ave<span class=\"_ _2\"></span>nida de la Industria, <span class=\"_ _2\"></span>s/n P.I. San Fernando 100,00% 258.911  2.224.967   <span class=\"ff9\">\u20ac</span> Hermanos Fer<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>\u00e1ndez Chile <span class=\"_ _2\"></span>S.p.A. Las Condes (Ch<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>le) - Avenida <span class=\"_ _2\"></span>Vi<span class=\"_ _3\"></span>tacura 2909 <span class=\"_ _2\"></span> 100,00% Hermanos Fer<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>\u00e1ndez L\u00f3pe<span class=\"_ _2\"></span>z S.A. 10.000.000  4.557.943  pesos I Frutti di Gil S.r.l.<span class=\"_ _2\"></span> Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 51,00%  10.000  (166.361) <span class=\"ff9\">\u20ac</span> Inmobiliaria Pac<span class=\"_ _2\"></span>uare PLI Limitada San Jose de Costa R<span class=\"_ _2\"></span>ica - Oficientro Ejecutico L<span class=\"_ _2\"></span>a Sabana Edificio torre<span class=\"_ _2\"></span> 1 100,00% 180.406.235  8.715.124  colones Isa Platanos S.A.<span class=\"_ _89\"> </span>La Laguna - Tener<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>fe (Spagna) - L<span class=\"_ _2\"></span>os Rodeos Edificio St<span class=\"_ _2\"></span>ar<span class=\"_ _89\"> </span>100,00%<span class=\"_ _89\"> </span>Hermanos Fer<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>\u00e1ndez L\u00f3pe<span class=\"_ _2\"></span>z S.A.641.430 93.066  <span class=\"ff9\">\u20ac<span class=\"_ _89\"> </span></span>Kiwisol LDA**<span class=\"_ _89\"> </span>Folgosa (Portogallo) - R<span class=\"_ _2\"></span>ua de Santo Ovidio 21<span class=\"_ _89\"> </span>99,75%Eurofrutas S.A.<span class=\"_ _89\"> </span>523.738 (398.416) <span class=\"ff9\">\u20ac</span><table class=\"s w2f1 h1f7\" id=\"_ff48afc5-0061-4933-8bec-786d64a4b1e4\"><tr><td class=\"c x181 y11d3 w10d h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Mighirian Fr\u00e8<span class=\"_ _2\"></span>res S.A.S. </div></td><td class=\"c x1ba y11d3 w115 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Rungis - 38 Aven<span class=\"_ _2\"></span>ue de Lorraine </div></td><td></td><td class=\"c x1bb y11d3 w113 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11d3 w114 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Blampin S.A.S. </div></td><td class=\"c x1bd y11d3 w116 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">497.341  </div></td><td class=\"c x1be y11d3 w117 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">533.292  </div></td><td class=\"c x1bf y11d3 w118 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11d4 w10d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">Orsero Costa Rica <span class=\"_ _2\"></span>S.r.l. </div></td><td class=\"c x1c0 y11d6 w2f2 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">San Jose de Costa R<span class=\"_ _2\"></span>ica - Oficientro Ejecutico L<span class=\"_ _2\"></span>a Sabana<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1bb y11d4 w113 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11d4 w114 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">Cosiarma S.p.A. </div></td><td class=\"c x1bd y11d4 w116 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">215.001.000 <span class=\"_ _2\"></span> </div></td><td class=\"c x1be y11d4 w117 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">185.137.504 <span class=\"_ _2\"></span> </div></td><td class=\"c x1bf y11d4 w118 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">colones </div></td></tr><tr><td></td><td class=\"c x1c0 y11d7 w2f3 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Edificio torre<span class=\"_ _2\"></span> 1<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y11d8 w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Orsero Produzio<span class=\"_ _2\"></span>ne S.r.l. </div></td><td class=\"c x1ba y11d8 w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 </div></td><td class=\"c x1c1 y11d8 w2a h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td></td><td></td><td class=\"c x1bd y11d8 w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100.000  </div></td><td class=\"c x1be y11d8 w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">140.492  </div></td><td class=\"c x1bf y11d8 w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11d9 w10d h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">Orsero Serv<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>zi S.r.l. </div></td><td class=\"c x1ba y11d9 w115 h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 </div></td><td class=\"c x1c1 y11d9 w2a h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td></td><td></td><td class=\"c x1bd y11d9 w116 h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">100.000  </div></td><td class=\"c x1be y11d9 w117 h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">(48.120) </div></td><td class=\"c x1bf y11d9 w118 h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11da w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Postifruits S.A.<span class=\"_ _2\"></span>S.*** </div></td><td class=\"c x1ba y11da w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Cavaillon (Fra<span class=\"_ _2\"></span>ncia) <span class=\"_ _3\"></span>- 89, Chemi<span class=\"_ _2\"></span>n du Vieux Taillades </div></td><td></td><td class=\"c x1bb y11da w113 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11da w114 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">AZ France S.A.<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>. </div></td><td class=\"c x1bd y11da w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">7.775  </div></td><td class=\"c x1be y11da w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">852.235  </div></td><td class=\"c x1bf y11da w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x188 y11db w2f4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Productores Ag<span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>acate Jalisco<span class=\"_ _89\"> </span></div></td><td class=\"c x1c0 y11db w2f5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Ciudad Guzman (Me<span class=\"_ _2\"></span>xico) - Constitucion 501 Ce<span class=\"_ _2\"></span>ntro C.P.<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1bb y11dc w113 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">70,00% </div></td><td class=\"c x1c2 y11db w2f6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Comercializador<span class=\"_ _2\"></span>a de Frutas<span class=\"_ _89\"> </span></div></td><td class=\"c x1bd y11dc w116 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">12.646.666  </div></td><td class=\"c x1be y11dc w117 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">18.568.402  </div></td><td class=\"c x1bf y11dc w118 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\"> pesos </div></td></tr><tr><td class=\"c x188 y11dd w2f7 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">S.A.C.V.<span class=\"_ _89\"> </span></div></td><td class=\"c x1c0 y11dd w2f8 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">49000<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x1c2 y11dd w2f9 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">S.A.C.V.<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y11de w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">R.O.S.T. Fruit S.<span class=\"_ _2\"></span>A. </div></td><td class=\"c x1ba y11de w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Buenos Aires (Arge<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>tina) - Corr<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>entes 330 - 6\u00b0 6<span class=\"_ _2\"></span>12 </div></td><td class=\"c x1c1 y11de w2a h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">80,00% </div></td><td class=\"c x1bb y11de w113 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">20,00% </div></td><td class=\"c x1bc y11de w114 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Orsero Produzio<span class=\"_ _2\"></span>ne S.r.l. </div></td><td class=\"c x1bd y11de w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">24.096.320  </div></td><td class=\"c x1be y11de w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">(5.994.424) </div></td><td class=\"c x1bf y11de w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> pesos </div></td></tr><tr><td class=\"c x181 y11df w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Simba S.p.A. </div></td><td class=\"c x1ba y11df w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 </div></td><td class=\"c x1c1 y11df w2a h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td></td><td></td><td class=\"c x1bd y11df w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">200.000  </div></td><td class=\"c x1be y11df w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">2.780.316  </div></td><td class=\"c x1bf y11df w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11e0 w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Simbacol S.A.<span class=\"_ _2\"></span>S. </div></td><td class=\"c x1ba y11e0 w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Medellin (Colomb<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>a) - Carr. <span class=\"_ _2\"></span>25 1 A SUR 155 OF 1840  </div></td><td></td><td class=\"c x1bb y11e0 w113 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11e0 w114 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Simba S.p.A. </div></td><td class=\"c x1bd y11e0 w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">50.172.500  </div></td><td class=\"c x1be y11e0 w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">4.024.013  </div></td><td class=\"c x1bf y11e0 w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> pesos </div></td></tr><tr><td class=\"c x181 y11e1 w10d h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">Simbarica S.r.l.<span class=\"_ _2\"></span> </div></td><td class=\"c x1c0 y11e2 w2f2 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">San Jose de Costa R<span class=\"_ _2\"></span>ica - Oficientro Ejecutico L<span class=\"_ _2\"></span>a Sabana<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1bb y11e1 w113 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11e1 w114 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">Simba S.p.A. </div></td><td class=\"c x1bd y11e1 w116 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">100.001.000 <span class=\"_ _2\"></span> </div></td><td class=\"c x1be y11e1 w117 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1bf y11e1 w118 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">colones </div></td></tr><tr><td></td><td class=\"c x1c0 y11e3 w2f3 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Edificio torre<span class=\"_ _2\"></span> 1<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y11e4 w10d h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">Soulage Favarel <span class=\"_ _2\"></span>S.A.S. </div></td><td class=\"c x1ba y11e4 w115 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">Toulouse - 146-200 Av<span class=\"_ _2\"></span>enue des Etats Unis  </div></td><td></td><td class=\"c x1bb y11e4 w113 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11e4 w114 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">Blampin S.A.S. </div></td><td class=\"c x1bd y11e4 w116 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">483.104  </div></td><td class=\"c x1be y11e4 w117 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">893.993  </div></td><td class=\"c x1bf y11e4 w118 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11e5 w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Thor S.r.l. </div></td><td class=\"c x1ba y11e5 w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 </div></td><td class=\"c x1c1 y11e5 w2a h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td></td><td></td><td class=\"c x1bd y11e5 w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">10.000  </div></td><td class=\"c x1be y11e5 w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">26.079  </div></td><td class=\"c x1bf y11e5 w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr></table>* Indicati i risultat<span class=\"_ _2\"></span>i delle societ\u00e0 in conformit\u00e0 ai pr<span class=\"_ _2\"></span>incipi contabili in<span class=\"_ _2\"></span>ternazionali<span class=\"_ _89\"> </span>** Societ\u00e0 facenti par<span class=\"_ _2\"></span>te del consolidato di <span class=\"_ _2\"></span>E<span class=\"_ _3\"></span>urofrutas; in<span class=\"_ _2\"></span>dicati i dati dei singoli b<span class=\"_ _2\"></span>ilanci in conformit\u00e0 ai p<span class=\"_ _2\"></span>rincipi contabi<span class=\"_ _3\"></span>li internazio<span class=\"_ _2\"></span>nali<span class=\"_ _89\"> </span>*** Societ\u00e0 facent<span class=\"_ _2\"></span>i parte del consolidato di Fruttic<span class=\"_ _2\"></span>a; indicati i dati dei singol<span class=\"_ _2\"></span>i bilanci in conformit\u00e0 ai pr<span class=\"_ _2\"></span>incipi contabili internaz<span class=\"_ _2\"></span>ionali<span class=\"_ _89\"> </span>**** Fully dilute<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span> tendendo conto <span class=\"_ _2\"></span>della Put/call option sul 1<span class=\"_ _2\"></span>3,3% contabilizzat<span class=\"_ _2\"></span>a in base all\u2019\u201danticipate<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span> method<span class=\"_ _2\"></span>\u201d<span class=\"_ _89\"> </span>Elenco <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _5\"></span>valutate <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>il <span class=\"_ _6\"></span>metodo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>patrimonio <span class=\"_ _5\"></span>netto<table class=\"s w2fa h1f8\" id=\"_d410771b-1e76-48c5-ac08-147c467176d4\"><tr><td class=\"c x181 y11e6 w125 h128\"><div class=\"t m0 xa h12 y718 ff4 fs7 fc2 sc0 ls0 ws0\">Denominazione </div></td><td class=\"c x1c3 y11e6 w126 h128\"><div class=\"t m0 x77 h12 y718 ff4 fs7 fc2 sc0 ls0 ws0\">Sede legale </div></td><td class=\"c x1c4 y11e7 w127 h129\"><div class=\"t m0 x9d h12 y6e0 ff4 fs7 fc2 sc0 ls0 ws0\">quota % posseduta dal Gruppo </div></td><td></td><td></td><td class=\"c x1c5 y11e8 w2fb h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Capitale<span class=\"_ _89\"> </span></div></td><td class=\"c x1c6 y11e6 w112 h128\"><div class=\"t m0 x77 h12 y718 ff4 fs7 fc2 sc0 ls0 ws0\">Valuta </div></td></tr><tr><td class=\"c x188 y11ea w2fc h1f9\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Agricola<span class=\"_ _89\"> </span></div></td><td class=\"c x1c7 y11ea w2fd h1f9\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Via Salvador Allende 19,<span class=\"_ _89\"> </span></div></td><td class=\"c x1c4 y11e6 w128 hd9\"><div class=\"t m0 xa h12 y6dc ff4 fs7 fc2 sc0 ls0 ws0\">Diretta </div></td><td class=\"c x1c8 y11e6 w129 hd9\"><div class=\"t m0 xa h12 y6dc ff4 fs7 fc2 sc0 ls0 ws0\">Indiretta </div></td><td class=\"c x1c9 y11e6 wd3 hd9\"><div class=\"t m0 xa h12 y6dc ff4 fs7 fc2 sc0 ls0 ws0\">Controllante </div></td><td class=\"c x1c5 y11eb w2fe h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Sociale<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y11ec w2ff h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Azzurra S.r.l.<span class=\"_ _89\"> </span></div></td><td class=\"c x1c7 y11ec w300 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Firenze (Italia)<span class=\"_ _89\"> </span></div></td><td class=\"c x1c4 y11ed w128 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">50,0% </div></td><td></td><td></td><td class=\"c x1ca y11ed w12b hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">200.000  </div></td><td class=\"c x1cb y11ed w118 hde\"><div class=\"t m0 xa h14 y98a ff9 fs7 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x181 y11ee w125 h11f\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">Tirrenofruit S.r.l. </div></td><td class=\"c x1c7 y11ef w301 h1fa\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Via Salvador Allende 19/G1,<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1c8 y11ee w129 h11f\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">16,0% </div></td><td class=\"c x1cc y11ef w302 h1fa\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Orsero<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y11ee w12b h11f\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">500.000  </div></td><td class=\"c x1cb y11ee w118 h11f\"><div class=\"t m0 xa h14 y98a ff9 fs7 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1\"> </span></div></td></tr><tr><td></td><td class=\"c x1c7 y11f0 w300 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Firenze (Italia)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x1cc y11f0 w303 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Produzione S.r.l.<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y11f1 w304 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Fruport<span class=\"_ _89\"> </span></div></td><td class=\"c x1c7 y11f1 w305 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Moll de Reus Port de<span class=\"_ _89\"> </span></div></td><td class=\"c x1c4 y11f2 w128 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">49,0% </div></td><td></td><td></td><td class=\"c x1ca y11f2 w12b h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">82.473  </div></td><td class=\"c x1cb y11f2 w118 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x188 y11f3 w306 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Tarragona S.L.<span class=\"_ _89\"> </span></div></td><td class=\"c x1c7 y11f3 w307 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Tarragona (Spagna)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1c7 y11f4 w308 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Santa Cruz de Tenerife (Spagna)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x1cc y11f4 w309 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Hermanos<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y11f5 w125 h12a\"><div class=\"t m0 xa h14 y443 ff1 fs7 fc0 sc0 ls0 ws0\">Bonaoro S.L. </div></td><td class=\"c x1c7 y11f6 w30a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Carretera General del Norte, 23,<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1c8 y11f5 w129 h12a\"><div class=\"t m0 xa h14 y443 ff1 fs7 fc0 sc0 ls0 ws0\">50,0% </div></td><td class=\"c x1cc y11f6 w30b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Fern\u00e1ndez<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y11f5 w12b h12a\"><div class=\"t m0 xa h14 y443 ff1 fs7 fc0 sc0 ls0 ws0\">2.000.000  </div></td><td class=\"c x1cb y11f5 w118 h12a\"><div class=\"t m0 xa h14 y443 ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td></td><td class=\"c x1c7 y11f7 w30c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">La Vera Orotava (LA)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x1cc y11f7 w30d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">L\u00f3pez S.A.<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1c7 y11f8 w30e h1fb\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Mo\u00f1o Azul s.a.c.i y A.,<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y11f9 w125 h12b\"><div class=\"t m0 xa h14 yab9 ff1 fs7 fc0 sc0 ls0 ws0\">Mo\u00f1o Azul S.A. </div></td><td class=\"c x1c7 y11fa w30f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Buenos Aires, Tucum\u00e0n<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1c8 y11f9 w129 h12b\"><div class=\"t m0 xa h14 yab9 ff1 fs7 fc0 sc0 ls0 ws0\">19,19% </div></td><td class=\"c x1c9 y11f9 wd3 h12b\"><div class=\"t m0 xa h14 yab9 ff1 fs7 fc0 sc0 ls0 ws0\">Fruttital S.r.l. </div></td><td class=\"c x1ca y11f9 w12b h12b\"><div class=\"t m0 xa h14 yab9 ff1 fs7 fc0 sc0 ls0 ws0\">367.921.764  </div></td><td class=\"c x1cb y11f9 w118 h12b\"><div class=\"t m0 xa h14 yab9 ff1 fs7 fc0 sc0 ls0 ws0\"> pesos </div></td></tr><tr><td></td><td class=\"c x1c7 y116b w310 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">117, Piso 8\u00b0, Argentina.<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>Elenco delle alt<span class=\"_ _2\"></span>re s<span class=\"_ _3\"></span>ociet\u00e0 colle<span class=\"_ _2\"></span>gate: <table class=\"s w311 h1fc\" id=\"_49b628cd-9a64-4454-a098-a40d06593526\"><tr><td class=\"c x181 y11fb w125 h128\"><div class=\"t m0 xa h12 y718 ff4 fs7 fc2 sc0 ls0 ws0\">Denominazione </div></td><td class=\"c x1c3 y11fb w126 h128\"><div class=\"t m0 x77 h12 y718 ff4 fs7 fc2 sc0 ls0 ws0\">Sede legale </div></td><td class=\"c x1c4 y11fc w127 h129\"><div class=\"t m0 x9d h12 y6e0 ff4 fs7 fc2 sc0 ls0 ws0\">quota % posseduta dal Gruppo </div></td><td></td><td></td><td class=\"c x1c5 y11fd w2fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Capitale<span class=\"_ _89\"> </span></div></td><td class=\"c x1cb y11fb w112 h128\"><div class=\"t m0 x77 h12 y718 ff4 fs7 fc2 sc0 ls0 ws0\">Valuta </div></td></tr><tr><td></td><td class=\"c x1c7 y11fe w312 h1fd\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Bouargoub  (Tunisia)<span class=\"_ _89\"> </span></div></td><td class=\"c x1c4 y11fb w128 hd9\"><div class=\"t m0 xa h12 y6dc ff4 fs7 fc2 sc0 ls0 ws0\">Diretta </div></td><td class=\"c x1c8 y11fb w129 hd9\"><div class=\"t m0 xa h12 y6dc ff4 fs7 fc2 sc0 ls0 ws0\">Indiretta </div></td><td class=\"c x1c9 y11fb wd3 hd9\"><div class=\"t m0 xa h12 y6dc ff4 fs7 fc2 sc0 ls0 ws0\">Controllante </div></td><td class=\"c x1c5 y11ff w2fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Sociale<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y1200 w125 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">Citrumed S.A. </div></td><td class=\"c x1c7 y1201 w313 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Borj Hfa\u00efedh - 8040<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1c8 y1200 w129 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">50,0% </div></td><td class=\"c x1c9 y1200 wd3 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">AZ France S.A.S </div></td><td class=\"c x1ca y1200 w12b hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">200.000  </div></td><td class=\"c x1cb y1200 w118 hde\"><div class=\"t m0 xa h14 y98a ff9 fs7 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1\"> </span></div></td></tr><tr><td></td><td class=\"c x1c7 y1202 w314 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Barcellona (Spagna) - Calle<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x1cc y1203 w309 h1fe\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Hermanos<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y1204 w125 h12c\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls0 ws0\">Decofrut Bcn S.L. </div></td><td class=\"c x1c7 y1205 w315 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Sicilia 410<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1c8 y1204 w129 h12c\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls0 ws0\">40,0% </div></td><td class=\"c x1cc y1206 w30b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Fern\u00e1ndez<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y1204 w12b h12c\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls0 ws0\">500.000  </div></td><td class=\"c x1cb y1204 w118 h12c\"><div class=\"t m0 xa h14 yab3 ff9 fs7 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1cc y116b w30d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">L\u00f3pez S.A.<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr></table>Le <span class=\"_ _f\"></span><span class=\"ls0\">societ\u00e0 <span class=\"_ _8\"></span>collegat<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _f\"></span>sopra <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _f\"></span>marginali <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>rap<span class=\"_ _3\"></span>porto <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>imensioni <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _f\"></span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ls2c\">e<span class=\"_ _89\"> </span></span></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sotto<span class=\"_ _3\"></span>scrizione <span class=\"_ _8\"></span>ritenuto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>rappresentativo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rela<span class=\"_ _3\"></span>tivo <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>viene<span class=\"_ _89\"> </span>ridotto per eventuali <span class=\"_ _3\"></span>perdite di valore.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-685": {
   "value": "Societ\u00e0 controll<span class=\"_ _2\"></span>ate e criteri di conso<span class=\"_ _2\"></span>lidamento<span class=\"_ _89\"> </span>Le <span class=\"_ _2\"></span>societ\u00e0 controllate <span class=\"_ _2\"></span>vengo<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>consol<span class=\"_ _3\"></span>idate <span class=\"_ _2\"></span>a partire <span class=\"_ _2\"></span>dalla data <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui il <span class=\"_ _2\"></span>controllo \u00e8 <span class=\"_ _b\"></span>st<span class=\"_ _3\"></span>ato effettivamente <span class=\"_ _2\"></span>ottenuto<span class=\"_ _89\"> </span>dal <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>cessano <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>consolidate <span class=\"_ _8\"></span>dal<span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>trasferito <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>fuori <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo. <span class=\"_ _8\"></span>Il<span class=\"_ _89\"> </span>controllo <span class=\"_ _2b\"> </span>su<span class=\"_ _3\"></span>lle <span class=\"_ _2b\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>ntrollate <span class=\"_ _2b\"> </span>sussiste, <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_ _2b\"> </span>definito <span class=\"_ _2b\"> </span>dal<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>principio <span class=\"_ _2b\"> </span>IFRS <span class=\"_ _2b\"> </span>10, <span class=\"_ _2b\"> </span>quand<span class=\"_ _3\"></span>o <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>Capogrup<span class=\"_ _3\"></span>po <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _89\"> </span>esposta a <span class=\"_ _3\"></span>rendimenti va<span class=\"_ _3\"></span>riabili, o<span class=\"_ _3\"></span> detiene <span class=\"_ _3\"></span>diritti su <span class=\"_ _3\"></span>tali r<span class=\"_ _3\"></span>endimenti, der<span class=\"_ _3\"></span>ivanti dal <span class=\"_ _3\"></span>proprio ra<span class=\"_ _3\"></span>pporto con <span class=\"_ _3\"></span>le stesse<span class=\"_ _89\"> </span>e allo <span class=\"_ _3\"></span>stesso t<span class=\"_ _3\"></span>empo ha <span class=\"_ _3\"></span>la ca<span class=\"_ _3\"></span>pacit\u00e0 di <span class=\"_ _3\"></span>incidere <span class=\"_ _3\"></span>su tal<span class=\"_ _3\"></span>i re<span class=\"_ _3\"></span>ndim<span class=\"_ _3\"></span>ent<span class=\"_ _3\"></span>i esercitand<span class=\"_ _3\"></span>o il <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>potere su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>i entit\u00e0<span class=\"_ _3\"></span>; <span class=\"_ _3\"></span>ci\u00f2<span class=\"_ _89\"> </span>si <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>raduce <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>prattutto <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isporre <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>maggioranza<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>voti esercitabili <span class=\"_ _b\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>ottenend<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>un\u2019influenza <span class=\"_ _2\"></span>dom<span class=\"_ _3\"></span>inante<span class=\"_ _89\"> </span>nell\u2019assemblea ordinaria. <span class=\"_ _2\"></span>L\u2019esistenza del <span class=\"_ _2\"></span>controllo \u00e8 <span class=\"_ _b\"></span>ver<span class=\"_ _3\"></span>ificata <span class=\"_ _2\"></span>ogn<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>volta che <span class=\"_ _b\"></span>fatti e/o <span class=\"_ _2\"></span>circostanze indichino <span class=\"_ _2\"></span>una<span class=\"_ _89\"> </span>variazione <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>uno <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>suddetti <span class=\"_ _2a\"> </span>elementi <span class=\"_ _2a\"> </span>qualif<span class=\"_ _3\"></span>icanti <span class=\"_ _2a\"> </span>il <span class=\"_ _14\"> </span>c<span class=\"_ _3\"></span>ontrollo. <span class=\"_ _2a\"> </span>Le <span class=\"_ _2c\"> </span>situazioni <span class=\"_ _2a\"> </span>contabili <span class=\"_ _2a\"> </span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>consolidamento <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>redatt<span class=\"_ _3\"></span>e  al<span class=\"_ _3\"></span>  31<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>icembre, <span class=\"_ _e\"> </span>ovvero <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ella <span class=\"_ _e\"> </span>situazione <span class=\"_ _e\"> </span>contabile<span class=\"_ _89\"> </span>consolidata, <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>gen<span class=\"_ _3\"></span>eralmente <span class=\"_ _2d\"> </span>quelle <span class=\"_ _2d\"> </span>appositamente <span class=\"_ _2d\"> </span>predisposte <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>approvate <span class=\"_ _2d\"> </span>dai <span class=\"_ _2c\"> </span>Cons<span class=\"_ _3\"></span>igli <span class=\"_ _2d\"> </span>di<span class=\"_ _89\"> </span>Amministrazione delle sing<span class=\"_ _3\"></span>ole societ\u00e0, opportunamente rettificate, ove necessario<span class=\"_ _3\"></span>, per uniformarle ai principi<span class=\"_ _89\"> </span>contabili <span class=\"_ _2b\"> </span>della <span class=\"_ _20\"> </span>Capogruppo <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>renderl<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>coerenti <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>principi <span class=\"_ _2b\"> </span>contabili <span class=\"_ _2b\"> </span>int<span class=\"_ _3\"></span>ernazionali <span class=\"_ _2b\"> </span>IAS/IF<span class=\"_ _3\"></span>RS.<span class=\"_ _8\"></span> <span class=\"_ _28\"> </span>V<span class=\"_ _3\"></span>engono<span class=\"_ _89\"> </span>escluse <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>consolidamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>con il <span class=\"_ _b\"></span>metodo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>integrale <span class=\"_ _2\"></span>le controllate inattive, <span class=\"_ _2\"></span>quelle per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quali i<span class=\"_ _2\"></span>l consolidamento,<span class=\"_ _89\"> </span>per <span class=\"_ _28\"></span>specifica <span class=\"_ _28\"> </span>dinamica <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>stesse <span class=\"_ _28\"> </span>non <span class=\"_ _28\"> </span>produce <span class=\"_ _28\"> </span>effetti <span class=\"_ _28\"> </span>rilevant<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>quelle <span class=\"_ _28\"></span>costituenti <span class=\"_ _28\"> </span>immobilizzazion<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>poco<span class=\"_ _89\"> </span>significative, <span class=\"_ _28\"> </span>sia <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>tto <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>profilo <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>\u2019investimento <span class=\"_ _28\"> </span>ch<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>valori <span class=\"_ _28\"> </span>patri<span class=\"_ _3\"></span>moniali <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"> </span>econ<span class=\"_ _8\"></span><span class=\"ff1\">o<span class=\"_ _3\"></span>mici. <span class=\"_ _28\"> </span>Qu<span class=\"_ _3\"></span>este<span class=\"_ _89\"> </span></span>imprese sono valutat<span class=\"_ _3\"></span>e con i criteri appl<span class=\"_ _3\"></span>icati per le parte<span class=\"_ _3\"></span>cipazioni in altre impr<span class=\"_ _3\"></span>ese.<span class=\"_ _89\"> </span>Le partecipaz<span class=\"_ _3\"></span>ioni in im<span class=\"_ _3\"></span>prese <span class=\"_ _3\"></span>controllat<span class=\"_ _3\"></span>e sono <span class=\"_ _3\"></span>state det<span class=\"_ _3\"></span>tagliate nel <span class=\"_ _3\"></span>paragrafo <span class=\"_ _8\"></span><span class=\"ff13\">\u201cElenco <span class=\"_ _3\"></span>delle S<span class=\"_ _3\"></span>ociet\u00e0<span class=\"_ _3\"></span><span class=\"ffc\"> consoli<span class=\"_ _3\"></span>date<span class=\"_ _89\"> </span></span></span>integralmente<span class=\"ff13\">\u201d<span class=\"ff1\"> <span class=\"_ _2b\"> </span>mentre <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>eventual<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>va<span class=\"_ _3\"></span>riazioni <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>quote <span class=\"_ _2b\"> </span>partecipative <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>tate <span class=\"_ _2b\"> </span>illustrate <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>paragrafo<span class=\"_ _89\"> </span></span></span>\u201cVariazioni <span class=\"_ _3\"></span>dell\u2019area <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span><span class=\"ffc\"> <span class=\"_ _3\"></span></span>consolida<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>intervenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>\u2019esercizio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>successivamente\u201d.<span class=\"_ _8\"></span><span class=\"ffc\"> <span class=\"ff1\">Il <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span></span></span>consolidamento <span class=\"_ _8\"></span>utilizzato <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>quello <span class=\"_ _8\"></span>integrale<span class=\"_ _8\"></span>. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>iteri <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>dottat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>consol<span class=\"_ _3\"></span>idamento <span class=\"_ _8\"></span>integrale <span class=\"_ _3\"></span>sono<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>guito<span class=\"_ _89\"> </span>esposti. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0, <span class=\"_ _3\"></span>gli o<span class=\"_ _3\"></span>neri <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>provent<span class=\"_ _3\"></span>i de<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>entit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>conso<span class=\"_ _3\"></span>lidate <span class=\"_ _3\"></span>integralmente <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>sunti <span class=\"_ _3\"></span>linea<span class=\"_ _89\"> </span>per linea, att<span class=\"_ _3\"></span>ribuendo ai <span class=\"_ _3\"></span>terzi, ove <span class=\"_ _3\"></span>applicabile <span class=\"_ _3\"></span>la quota <span class=\"_ _3\"></span>di patrimo<span class=\"_ _3\"></span>nio netto <span class=\"_ _3\"></span>e del<span class=\"_ _8\"></span><span class=\"ff9\">l\u2019utile/perd<span class=\"_ _3\"></span>ita</span> <span class=\"ff9\">d<span class=\"_ _3\"></span>ell\u2019esercizio di<span class=\"_ _89\"> </span></span>loro spettanza; tali q<span class=\"_ _2\"></span>uo<span class=\"_ _3\"></span>te sono evidenziate separatamente nell\u2019ambito del patrimonio netto (in \u201cPa<span class=\"ff1\">rtecipazio<span class=\"_ _3\"></span>ni<span class=\"_ _89\"> </span></span>di <span class=\"_ _2\"></span>terzi<span class=\"ff9\">\u201d) <span class=\"_ _2\"></span><span class=\"ff1\">e <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(<span class=\"ff9\">\u201cutile</span>/perdita<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>attribuibile <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>partecipazion<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>terzi<span class=\"ff9\">\u201d). </span>I<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>valore contabile <span class=\"_ _b\"></span>delle<span class=\"_ _89\"> </span></span></span>partecipazioni <span class=\"_ _28\"> </span>detenute <span class=\"_ _28\"></span>dalla <span class=\"_ _28\"></span>controllante <span class=\"_ _28\"></span>e/o <span class=\"_ _28\"></span>dalle <span class=\"_ _f\"></span>altre <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"></span>eliminato <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>fro<span class=\"_ _3\"></span>nte <span class=\"_ _28\"></span>della<span class=\"_ _89\"> </span>corrispondente <span class=\"_ _e\"> </span>frazione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _3e\"> </span>nett<span class=\"_ _3\"></span>o <span class=\"_ _e\"> </span>delle  S<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _e\"> </span>partecipate, <span class=\"_ _e\"> </span>assumendo<span class=\"_ _3\"></span>ne <span class=\"_ _25\"> </span>ai <span class=\"_ _e\"> </span>singoli <span class=\"_ _e\"> </span>elementi<span class=\"_ _89\"> </span>dell\u2019attivo <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>del <span class=\"_ _28\"> </span>passivo <span class=\"_ _28\"> </span>pa<span class=\"_ _3\"></span>trimoniale <span class=\"_ _2b\"> </span>il <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>corren<span class=\"_ _3\"></span>te <span class=\"_ _28\"> </span>alla <span class=\"_ _2b\"> </span>data <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>acquisizione <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>controllo.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _28\"> </span></span>L\u2019eventuale<span class=\"_ _89\"> </span>differenza positiva tra il <span class=\"_ _2\"></span>valore di carico delle partecipazioni consolidate ed <span class=\"_ _2\"></span>il corrispondente patrimonio netto<span class=\"_ _89\"> </span>contabile, rettificato per tener conto del valore corrente<span class=\"_ _3\"></span> alla data di acquisizione delle attivit\u00e0 e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle passivit\u00e0,<span class=\"_ _89\"> </span>viene <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tribuita <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span><span class=\"ff9\">voce <span class=\"_ _20\"> </span>dell\u2019attivo <span class=\"_ _28\"> </span>\u201c<span class=\"_ _3\"></span></span>A<span class=\"ff9\">vviamento\u201d<span class=\"_ _3\"></span>, <span class=\"_ _28\"> </span>qual<span class=\"_ _3\"></span>ora <span class=\"_ _2b\"> </span>invece <span class=\"_ _2b\"> </span>detta <span class=\"_ _2b\"> </span>differenza <span class=\"_ _2b\"> </span>sia <span class=\"_ _2b\"> </span>negati<span class=\"_ _3\"></span>va <span class=\"_ _28\"> </span>essa<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>viene<span class=\"_ _89\"> </span></span>rilevata <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _28\"></span>economico, <span class=\"_ _28\"> </span>come <span class=\"_ _28\"> </span>previsto <span class=\"_ _28\"></span>dall\u2019IFRS <span class=\"_ _28\"> </span>3.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _28\"></span>La <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ifferenza <span class=\"_ _28\"> </span>residua <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"></span>rilevata <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>modo <span class=\"_ _f\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>il<span class=\"_ _89\"> </span></span>bilancio consolidato pres<span class=\"_ _3\"></span>enti:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">il Capitale sociale, la Riserva legale ed <span class=\"_ _3\"></span>il Sovrapprezzo az<span class=\"_ _3\"></span>ioni, ove esistente<span class=\"_ _3\"></span>, della C<span class=\"_ _8\"></span>apogruppo;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">le  altre <span class=\"_ _e\"> </span>Riserve <span class=\"_ _e\"> </span>specifiche <span class=\"_ _e\"> </span>(i.e. <span class=\"_ _e\"> </span>Riserva <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>differen<span class=\"_ _3\"></span>ze <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>cambio  al<span class=\"_ _3\"></span>la <span class=\"_ _e\"> </span>conversione, <span class=\"_ _e\"> </span>Riserva<span class=\"_ _3\"></span>  d<span class=\"_ _3\"></span>elle<span class=\"_ _89\"> </span></span></span>rivalutazioni dei <span class=\"_ _3\"></span>piani a benefici definit<span class=\"_ _3\"></span>i, ecc..) sempre <span class=\"_ _3\"></span>a livello di bilancio co<span class=\"_ _3\"></span>nsolidato;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">gli <span class=\"_ _b\"></span>utili <span class=\"_ _2\"></span>e/o perdite <span class=\"_ _b\"></span>a <span class=\"_ _2\"></span>nuovo,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>rappresentant<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>riserve <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>perdite i<span class=\"_ _2\"></span>ndi<span class=\"_ _3\"></span>vise <span class=\"_ _2\"></span>delle societ\u00e0 <span class=\"_ _b\"></span>partecipate<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span></span>modificate ove del caso<span class=\"_ _3\"></span>, per riflettere le <span class=\"_ _3\"></span>rettifiche di conso<span class=\"_ _3\"></span>lidamento.<span class=\"_ _89\"> </span>Gli <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>perdite <span class=\"_ _f\"></span>derivanti <span class=\"_ _f\"></span>dall<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>cessione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>quote <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>partecipazion<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>consolidate <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>imputat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>patrimonio <span class=\"_ _28\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ribuibile <span class=\"_ _28\"> </span>ai <span class=\"_ _2b\"> </span>soci <span class=\"_ _28\"> </span>della <span class=\"_ _2b\"> </span>controllant<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span><span class=\"ff9\">come <span class=\"_ _28\"> </span>transazion<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>con <span class=\"_ _2b\"> </span>gli <span class=\"_ _28\"> </span>azionisti <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>l\u2019ammo<span class=\"_ _3\"></span>ntare<span class=\"_ _89\"> </span></span>corrispondente  alla <span class=\"_ _20\"> </span>differenza  tra <span class=\"_ _20\"> </span>il <span class=\"_ _20\"> </span>prezzo <span class=\"_ _20\"> </span>di  vendita  e <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>a  corrisp<span class=\"_ _2\"></span>ond<span class=\"_ _3\"></span>ente  frazione  del <span class=\"_ _20\"> </span>patrimonio  netto consolidato <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>eduta. <span class=\"_ _3\"></span>Nel <span class=\"_ _8\"></span>caso <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>essione <span class=\"_ _3\"></span>det<span class=\"_ _3\"></span>ermini <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>perdita <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>ontrollo <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>quindi <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>econsolidamento della <span class=\"_ _f\"></span>partecipazione, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>differenza <span class=\"_ _f\"></span>tra<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>prezzo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>vendita <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>corrispondente <span class=\"_ _f\"></span>frazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto consolidato <span class=\"_ _f\"></span>ceduta <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>rileva<span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>come <span class=\"_ _8\"></span>utile <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>perdita <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>economico.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>Le <span class=\"_ _f\"></span>transa<span class=\"_ _3\"></span>zioni <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>saldi <span class=\"_ _f\"></span>infragruppo, inclusi eventual<span class=\"_ _3\"></span>i utili <span class=\"_ _3\"></span>non r<span class=\"_ _3\"></span>ealizzati verso<span class=\"_ _3\"></span> terzi d<span class=\"_ _3\"></span>erivanti d<span class=\"_ _3\"></span>a rapporti <span class=\"_ _3\"></span>intrattenuti c<span class=\"_ _3\"></span>on so<span class=\"_ _3\"></span>ciet\u00e0 del <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>sono eliminati <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>relativo <span class=\"_ _28\"> </span>effett<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>fiscale <span class=\"_ _28\"> </span>se <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>ignificativo. <span class=\"_ _28\"> </span>Le <span class=\"_ _28\"> </span>perd<span class=\"_ _3\"></span>ite <span class=\"_ _28\"> </span>non <span class=\"_ _28\"> </span>real<span class=\"_ _3\"></span>izzate <span class=\"_ _28\"> </span>non <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"> </span>e<span class=\"_ _8\"></span>lim<span class=\"_ _3\"></span>inate, qualora la transazione for<span class=\"_ _3\"></span>nisca evidenza di u<span class=\"_ _3\"></span>na riduzione di valore dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 trasferita. Si s<span class=\"_ _3\"></span>egnala, pertanto,<span class=\"_ _3\"></span> che <span class=\"_ _8\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>procedura <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nsolidamento <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span>eliminati <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>rapporti <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>credito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>debito <span class=\"_ _8\"></span>esistenti <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i chiusura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>bilancio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onsolidate, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>proventi <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>oneri <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivanti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>effettuate <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le societ\u00e0  del <span class=\"_ _20\"> </span>Gruppo  consolidate  con <span class=\"_ _20\"> </span>il  metodo <span class=\"_ _20\"> </span>integrale<span class=\"_ _3\"></span><span class=\"ls19\">;  </span>vengono  stornati  i <span class=\"_ _20\"> </span>dividendi  ricevuti  da <span class=\"_ _20\"> </span>societ\u00e0 consolidate <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _28\"> </span>metodo <span class=\"_ _28\"></span>integrale <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>svalutazioni <span class=\"_ _28\"> </span>di <span class=\"_ _f\"></span>parteci<span class=\"_ _3\"></span>pazioni <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ontabilizzate <span class=\"_ _28\"> </span>nei <span class=\"_ _f\"></span>bilanci <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>periodo.<span class=\"_ _3\"></span> Nell\u2019ambito <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>elisioni <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>sal<span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>infragruppo <span class=\"_ _8\"></span>sopra <span class=\"_ _8\"></span>descritti, <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ientrano <span class=\"_ _8\"></span>anche <span class=\"_ _f\"></span><span class=\"ff1\">eventual<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>add<span class=\"_ _3\"></span>ebiti <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>acc<span class=\"_ _3\"></span>rediti </span>delle  societ\u00e0 <span class=\"_ _20\"> </span>controllate  consolidate <span class=\"_ _20\"> </span>italiane  nei <span class=\"_ _2b\"> </span>con<span class=\"_ _3\"></span>fronti  della <span class=\"_ _20\"> </span>societ\u00e0  C<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>pogruppo  p<span class=\"_ _3\"></span>er  quanto  riguarda l\u2019Imposta <span class=\"_ _e\"> </span>sul <span class=\"_ _25\"> </span>Reddito <span class=\"_ _25\"> </span>delle <span class=\"_ _e\"> </span>So<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _e\"> </span>(Ires). <span class=\"_ _e\"> </span>S<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>so<span class=\"_ _3\"></span>ttolinea <span class=\"_ _e\"> </span>che <span class=\"_ _25\"> </span>la <span class=\"_ _25\"> </span>Capogruppo, <span class=\"_ _25\"> </span>congiuntamente <span class=\"_ _25\"> </span>a <span class=\"_ _26\"> </span><span class=\"ff1\">tut<span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>l<span class=\"_ _3\"></span>e </span>controllate <span class=\"_ _f\"></span>italiane, <span class=\"_ _8\"></span>ad <span class=\"_ _f\"></span>eccezione <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _8\"></span>ar<span class=\"_ _3\"></span>matoriale <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>ha <span class=\"_ _8\"></span>optato <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>\u201ct<span class=\"_ _3\"></span>onnage <span class=\"_ _f\"></span>tax\u201d, <span class=\"_ _8\"></span>ad<span class=\"_ _3\"></span>eriscono <span class=\"_ _f\"></span>al sistema <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>\u201cconsolidato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fis<span class=\"_ _3\"></span>cale\u201d <span class=\"_ _3\"></span>posto <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>apo <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>Orsero <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>artt.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>117 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>segg<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>T.U.I.R. <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>analogo sistema \u00e8 stato attivato in <span class=\"_ _2\"></span>Francia relativamente alla societ\u00e0 AZ France e <span class=\"_ _2\"></span>le sue controllate Postifruit e <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tica<span class=\"_ _3\"></span> e Blampin SAS con tutt<span class=\"_ _3\"></span>e le sue control<span class=\"_ _3\"></span>late<span class=\"_ _3\"></span>. Il <span class=\"_ _25\"> </span>Bilancio <span class=\"_ _26\"> </span>Consolidato <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>Orsero <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _25\"> </span>redatto <span class=\"_ _26\"> </span>in <span class=\"_ _25\"> </span>eur<span class=\"_ _3\"></span>o, <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>quanto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>rap<span class=\"_ _3\"></span>presenta <span class=\"_ _25\"> </span>la <span class=\"_ _26\"> </span>valuta <span class=\"_ _25\"> </span>funzionale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>della Capogruppo Orsero <span class=\"_ _3\"></span>e di tutte le so<span class=\"_ _3\"></span>ciet\u00e0 incluse nell\u2019a<span class=\"_ _3\"></span>rea di consolidamento<span class=\"_ _3\"></span>, fatta e<span class=\"_ _3\"></span>ccezione per:<span class=\"_ _8\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la societ\u00e0 argentina Rost Fruit S.A.; <span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">le societ\u00e0 costaricensi Simbarica<span class=\"_ _3\"></span> S.r.l. e Ors<span class=\"_ _3\"></span>ero Costa <span class=\"_ _3\"></span>Rica S.r.l. e I<span class=\"_ _3\"></span>nmobiliaria Pac<span class=\"_ _3\"></span>uare limitada<span class=\"_ _3\"></span><span class=\"ls19\">; </span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la societ\u00e0 colombiana Simbaco<span class=\"_ _3\"></span>l S.A.S.;<span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la societ\u00e0 cilena Hermanos Fern\u00e1nd<span class=\"_ _3\"></span>ez Chile S.A.<span class=\"_ _3\"></span>; </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>messicane <span class=\"_ _f\"></span>Come<span class=\"_ _3\"></span>rcializadora <span class=\"_ _28\"></span>de <span class=\"_ _f\"></span>Frutas <span class=\"_ _28\"></span>Acapulco <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>.A.C.V. <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>Productores <span class=\"_ _28\"></span>Aguacate <span class=\"_ _f\"></span>Jalisc<span class=\"_ _3\"></span>o </span></span>S.A.C.V. I <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>individuali <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ciascuna <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>appartenente <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>preparat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>nella <span class=\"_ _8\"></span>valuta <span class=\"_ _3\"></span>dell\u2019a<span class=\"_ _3\"></span>mbiente economico primario i<span class=\"_ _3\"></span>n cui essa opera (valut<span class=\"_ _3\"></span>a funzionale). La con<span class=\"_ _3\"></span>versione delle <span class=\"_ _3\"></span>poste di stato patrimon<span class=\"_ _3\"></span>iale dei bilanci <span class=\"_ _3\"></span>espress<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>moneta <span class=\"_ _8\"></span>diversa <span class=\"_ _8\"></span><span class=\"ff9\">dall\u2019euro <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>effettuata <span class=\"_ _8\"></span>applicando <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cambi <span class=\"_ _3\"></span>corre<span class=\"_ _3\"></span>nti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _3\"></span>eserc<span class=\"_ _3\"></span>izio. <span class=\"_ _3\"></span>Le<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>poste </span>di <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>invece <span class=\"_ _8\"></span>convertite <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>cambi <span class=\"_ _8\"></span>medi <span class=\"_ _8\"></span>dell\u2019esercizio<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Le <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>conversione<span class=\"_ _3\"></span> risultanti <span class=\"_ _8\"></span>dal <span class=\"_ _3\"></span>raffront<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>iniziale <span class=\"_ _8\"></span>convertito <span class=\"_ _3\"></span>a<span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>cambi <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>medesimo <span class=\"_ _8\"></span>convertito ai <span class=\"_ _26\"> </span>cambi <span class=\"_ _26\"> </span>storici, <span class=\"_ _25\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _26\"> </span>imputate <span class=\"_ _26\"> </span>alla <span class=\"_ _26\"> </span>voce <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>patrimonio <span class=\"_ _26\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>\u201cRiserva <span class=\"_ _2e\"> </span><span class=\"ff1\">per <span class=\"_ _26\"> </span>differenze <span class=\"_ _26\"> </span>di <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _26\"> </span>alla </span>conversione<span class=\"ff9\">\u201d. <span class=\"_ _3\"></span></span>I <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i c<span class=\"_ _3\"></span>ambio <span class=\"_ _3\"></span>utilizzati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>conve<span class=\"_ _3\"></span>rsione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>controllat<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>estere, predisposti in valuta loc<span class=\"_ _3\"></span>ale, sono riportat<span class=\"_ _3\"></span>i nella seguen<span class=\"_ _3\"></span>te tabella: <span class=\"_ _8\"></span> <table class=\"s w2f0 h1f6\" id=\"_4bf150bb-1d2d-4ea9-82b7-83d6d51d992e\"><tr><td></td><td class=\"c x1b5 y11cd w107 h11\"><div class=\"t m0 x77 h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1b6 y11cd w108 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Anno 2024 </div></td><td class=\"c x1b7 y11cd w109 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1b8 y11cd w10a h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Anno 2023 </div></td></tr><tr><td class=\"c x1b9 y11ce w106 h13\"><div class=\"t m0 xde h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Peso Argentina </div></td><td class=\"c x1b5 y11ce w10b h13\"><div class=\"t m0 xa h122 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.070,81 <span class=\"ff8 fc3\"> </span></div></td><td class=\"c x1b6 y11ce w108 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.070,81  </div></td><td class=\"c x1b7 y11ce w109 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">892,924  </div></td><td class=\"c x1b8 y11ce w10a h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">892,924  </div></td></tr><tr><td class=\"c x1b9 y11cf w106 h13\"><div class=\"t m0 xde h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Colon Costa Rica </div></td><td class=\"c x1b5 y11cf w10b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">529,133  </div></td><td class=\"c x1b6 y11cf w108 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">558,351  </div></td><td class=\"c x1b7 y11cf w109 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">575,561  </div></td><td class=\"c x1b8 y11cf w10a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">586,940  </div></td></tr><tr><td class=\"c x1b9 y11d0 w106 h13\"><div class=\"t m0 xde h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Peso Colombia </div></td><td class=\"c x1b5 y11d0 w10b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.577,55  </div></td><td class=\"c x1b6 y11d0 w108 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.407,14  </div></td><td class=\"c x1b7 y11d0 w109 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.267,52  </div></td><td class=\"c x1b8 y11d0 w10a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.675,00  </div></td></tr><tr><td class=\"c x1b9 y11d1 w106 h13\"><div class=\"t m0 xde h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Peso Messico </div></td><td class=\"c x1b5 y11d1 w10b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">21,550  </div></td><td class=\"c x1b6 y11d1 w108 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">19,831  </div></td><td class=\"c x1b7 y11d1 w109 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">18,723  </div></td><td class=\"c x1b8 y11d1 w10a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">19,1830  </div></td></tr><tr><td class=\"c x1b9 y11d2 w106 h13\"><div class=\"t m0 xde h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Peso Cileno </div></td><td class=\"c x1b5 y11d2 w10b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.033,76  </div></td><td class=\"c x1b6 y11d2 w108 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.020,66  </div></td><td class=\"c x1b7 y11d2 w109 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">977,070  </div></td><td class=\"c x1b8 y11d2 w10a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">908,197  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-726": {
   "value": "I<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>valore contabile <span class=\"_ _b\"></span>delle<span class=\"_ _89\"> </span>partecipazioni <span class=\"_ _28\"> </span>detenute <span class=\"_ _28\"></span>dalla <span class=\"_ _28\"></span>controllante <span class=\"_ _28\"></span>e/o <span class=\"_ _28\"></span>dalle <span class=\"_ _f\"></span>altre <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"></span>eliminato <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>fro<span class=\"_ _3\"></span>nte <span class=\"_ _28\"></span>della<span class=\"_ _89\"> </span> corrispondente <span class=\"_ _e\"> </span>frazione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _3e\"> </span>nett<span class=\"_ _3\"></span>o <span class=\"_ _e\"> </span>delle  S<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _e\"> </span>partecipate, <span class=\"_ _e\"> </span>assumendo<span class=\"_ _3\"></span>ne <span class=\"_ _25\"> </span>ai <span class=\"_ _e\"> </span>singoli <span class=\"_ _e\"> </span>elementi<span class=\"_ _89\"> </span> dell\u2019attivo <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>del <span class=\"_ _28\"> </span>passivo <span class=\"_ _28\"> </span>pa<span class=\"_ _3\"></span>trimoniale <span class=\"_ _2b\"> </span>il <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>corren<span class=\"_ _3\"></span>te <span class=\"_ _28\"> </span>alla <span class=\"_ _2b\"> </span>data <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>acquisizione <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>controllo.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _28\"> </span></span>L\u2019eventuale<span class=\"_ _89\"> </span> differenza positiva tra il <span class=\"_ _2\"></span>valore di carico delle partecipazioni consolidate ed <span class=\"_ _2\"></span>il corrispondente patrimonio netto<span class=\"_ _89\"> </span> contabile, rettificato per tener conto del valore corrente<span class=\"_ _3\"></span> alla data di acquisizione delle attivit\u00e0 e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle passivit\u00e0,<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> viene <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tribuita <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span><span class=\"ff9\">voce <span class=\"_ _20\"> </span>dell\u2019attivo <span class=\"_ _28\"> </span>\u201c<span class=\"_ _3\"></span></span>A<span class=\"ff9\">vviamento\u201d<span class=\"_ _3\"></span>, <span class=\"_ _28\"> </span>qual<span class=\"_ _3\"></span>ora <span class=\"_ _2b\"> </span>invece <span class=\"_ _2b\"> </span>detta <span class=\"_ _2b\"> </span>differenza <span class=\"_ _2b\"> </span>sia <span class=\"_ _2b\"> </span>negati<span class=\"_ _3\"></span>va <span class=\"_ _28\"> </span>essa<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>viene<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>rilevata <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _28\"></span>economico, <span class=\"_ _28\"> </span>come <span class=\"_ _28\"> </span>previsto <span class=\"_ _28\"></span>dall\u2019IFRS <span class=\"_ _28\"> </span>3.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _28\"></span>La <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ifferenza <span class=\"_ _28\"> </span>residua <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"></span>rilevata <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>modo <span class=\"_ _f\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>il<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>bilancio consolidato pres<span class=\"_ _3\"></span>enti:<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-686": {
   "value": "<div class=\"c w2 h0 gs4\"><div class=\"t m0 x1 h2 ya72 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h10 y6b5 ff4 fs6 fc4 sc0 ls0 ws0\">Societ\u00e0 collega<span class=\"_ _2\"></span>te ed altre imprese </div><div class=\"t m0 x1 h2 y71c ff1 fs0 fc0 sc0 ls0 ws0\">Le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>collegate <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>q<span class=\"_ _3\"></span>uelle <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>sulle <span class=\"_ _f\"></span>quali <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _28\"></span><span class=\"ff9\">esercita <span class=\"_ _f\"></span>un\u2019influen<span class=\"_ _3\"></span>za <span class=\"_ _f\"></span>notevole, <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span></span><span class=\"ls20\">i <span class=\"_ _f\"></span></span>presu<span class=\"_ _3\"></span>me </div><div class=\"t m0 x1 h2 ya73 ff1 fs0 fc0 sc0 ls0 ws0\">sussistere quando la p<span class=\"_ _2\"></span>arteci<span class=\"_ _3\"></span>pazione \u00e8 compresa tra <span class=\"_ _2\"></span>il 20% ed il 50%. <span class=\"_ _2\"></span>Nel bilancio consolidato le partecipazioni <span class=\"_ _8\"></span> </div><div class=\"t m0 x1 h3 ya74 ff2 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></div></div>in <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ipologie <span class=\"_ _2\"></span>societar<span class=\"_ _3\"></span>ie <span class=\"_ _2\"></span>ve<span class=\"_ _3\"></span>ngono <span class=\"_ _2\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>con il <span class=\"_ _b\"></span>metod<span class=\"_ _3\"></span>o del <span class=\"_ _b\"></span>Pat<span class=\"_ _3\"></span>rimonio <span class=\"_ _2\"></span>Netto.<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>pplicazione <span class=\"_ _2\"></span>di tale <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>etodo, le <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>pertinenza <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _f\"></span>sono <span class=\"_ _3\"></span>iscr<span class=\"_ _3\"></span>itte <span class=\"_ _8\"></span><span class=\"ff9\">nel <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>partire <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _8\"></span>l\u2019influenza </span>notevole ha <span class=\"_ _2\"></span>avuto inizio <span class=\"_ _2\"></span>fino alla data <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l<span class=\"_ _3\"></span>a s<span class=\"_ _2\"></span>tessa viene <span class=\"_ _2\"></span>a cessare, <span class=\"_ _2\"></span>ed il <span class=\"_ _2\"></span>valore contabile di <span class=\"_ _2\"></span>tali partecipazioni \u00e8 <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>ineato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff9\">delle <span class=\"_ _8\"></span>societ\u00e0, <span class=\"_ _8\"></span>rettificato <span class=\"_ _8\"></span>ove <span class=\"_ _8\"></span>necessario <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>riflettere <span class=\"_ _8\"></span>l\u2019applicazione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS </span>nonch\u00e9 <span class=\"_ _3\"></span>agli<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>eventual<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>maggiori <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>attribu<span class=\"_ _3\"></span>it<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e/o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>all\u2019avviamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>momento<span class=\"_ _3\"></span> </span>dell\u2019acquisizione, con un p<span class=\"_ _3\"></span>rocesso<span class=\"_ _3\"></span> analogo a quello ut<span class=\"_ _3\"></span>ilizzato per le acquisizion<span class=\"_ _3\"></span>i di partecipazion<span class=\"_ _3\"></span>i di controllo.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>Nel caso in <span class=\"_ _2\"></span>cu<span class=\"_ _3\"></span>i la q<span class=\"_ _2\"></span>uota di pertinenza della perdita registrata da una societ\u00e0 <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>llegata ecceda il <span class=\"_ _2\"></span>valore contabile della partecipazio<span class=\"_ _3\"></span>ne (in pre<span class=\"_ _3\"></span>senza quind<span class=\"_ _3\"></span>i di un valore<span class=\"_ _3\"></span> negativo d<span class=\"_ _3\"></span>el Patrimonio<span class=\"_ _3\"></span> Netto), s<span class=\"_ _3\"></span>i procede<span class=\"_ _3\"></span> ad azzerare <span class=\"_ _3\"></span>il valore della partecipazion<span class=\"_ _3\"></span>e e la<span class=\"_ _3\"></span> quota delle ulteriori per<span class=\"_ _3\"></span>dite non \u00e8 rilevata, ad eccez<span class=\"_ _3\"></span>ione e nella misura i<span class=\"_ _3\"></span>n cui il Gruppo <span class=\"_ _8\"></span>abbia <span class=\"_ _8\"></span>l\u2019obbl<span class=\"_ _3\"></span>igo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>isponderne <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>causa <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>obbligazioni <span class=\"_ _8\"></span>legali <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>impl<span class=\"_ _3\"></span>icite <span class=\"_ _8\"></span>dell\u2019impresa <span class=\"_ _8\"></span>partec<span class=\"_ _3\"></span>ipata, <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span> qual c<span class=\"_ _3\"></span>aso <span class=\"_ _3\"></span>verr\u00e0 <span class=\"_ _3\"></span>rilevato <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>apposito <span class=\"_ _3\"></span>fondo.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>I d<span class=\"_ _3\"></span>ividendi <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>sempre <span class=\"_ _3\"></span>eli<span class=\"_ _3\"></span>minati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ntero. <span class=\"_ _3\"></span>Per <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>partecipate <span class=\"_ _3\"></span>la cui valuta <span class=\"_ _3\"></span>\u00e8 diversa d<span class=\"_ _3\"></span>all\u2019euro <span class=\"_ _3\"></span>la valu<span class=\"_ _3\"></span>tazione \u00e8 effett<span class=\"_ _3\"></span>uata applicando <span class=\"_ _3\"></span>il camb<span class=\"_ _3\"></span>io di <span class=\"_ _3\"></span>fine eserciz<span class=\"_ _3\"></span>io, con <span class=\"_ _3\"></span>le eventual<span class=\"_ _3\"></span>i differenze <span class=\"_ _3\"></span>originate <span class=\"_ _8\"></span>dalla <span class=\"_ _3\"></span>conversio<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>voci <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _3\"></span>iniziale <span class=\"_ _8\"></span>ai c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span>finali <span class=\"_ _8\"></span>attuali <span class=\"_ _3\"></span>rispetto <span class=\"_ _8\"></span>a que<span class=\"ff9\">lli <span class=\"_ _8\"></span>ap<span class=\"_ _3\"></span>plicati <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span>l\u2019esercizio <span class=\"_ _f\"></span>precedente <span class=\"_ _f\"></span>imputate <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>irettamente <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>patrim<span class=\"_ _3\"></span>onio <span class=\"_ _8\"></span>netto <span class=\"_ _f\"></span>consolidato.<span class=\"_ _8\"></span></span> <span class=\"_ _f\"></span>Le partecipazioni rilevanti <span class=\"_ _3\"></span>in societ\u00e0 collegat<span class=\"_ _3\"></span>e sono assogg<span class=\"_ _3\"></span>ettate ad impairment t<span class=\"_ _3\"></span>est.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> Non <span class=\"_ _28\"> </span>sussistono <span class=\"_ _2b\"> </span>restrizion<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>sign<span class=\"_ _3\"></span>ificative <span class=\"_ _28\"> </span>alla <span class=\"_ _2b\"> </span>capacit\u00e0 <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _28\"> </span>collegate <span class=\"_ _2b\"> </span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>P<span class=\"_ _3\"></span>atrimonio <span class=\"_ _28\"> </span>N<span class=\"_ _3\"></span>etto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di trasferire <span class=\"_ _8\"></span>fondi <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>parteci<span class=\"_ _3\"></span>pante, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>titolo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>dividendi, <span class=\"_ _8\"></span>rimbo<span class=\"_ _3\"></span>rsi <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>ant<span class=\"_ _3\"></span>icipazioni. Tali partecipazioni sono<span class=\"_ _3\"></span> det<span class=\"_ _3\"></span>tagliate nel para<span class=\"_ _3\"></span>grafo <span class=\"_ _3\"></span><span class=\"ff13\">\u201cElenc<span class=\"_ _3\"></span>o delle Societ\u00e0<span class=\"_ _3\"></span> valutate c<span class=\"_ _3\"></span>on il metodo del pat<span class=\"_ _3\"></span>rimonio </span>netto\u201d<span class=\"ff1\"> <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>loro <span class=\"_ _2\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _b\"></span>ill<span class=\"_ _3\"></span>ustrate <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>paragrafo <span class=\"ff13\">\u201cVariazioni <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidamento<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>inte<span class=\"_ _3\"></span>rvenute <span class=\"_ _2\"></span>nel <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>rso </span></span>dell\u2019esercizio e success<span class=\"_ _3\"></span>ivamente\u201d. <span class=\"_ _3\"></span><span class=\"ffc\"> </span>Vengono <span class=\"_ _2\"></span>escluse <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsolid<span class=\"_ _3\"></span>amento <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metod<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>patrimo<span class=\"_ _3\"></span>nio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2\"></span>collegate <span class=\"_ _2\"></span>mi<span class=\"_ _3\"></span>nori, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>qual<span class=\"_ _3\"></span>i il <span class=\"_ _20\"> </span>consolidamento  per <span class=\"_ _2b\"> </span>spe<span class=\"_ _3\"></span>cifica <span class=\"_ _20\"> </span>dinamica  delle <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>esse  non <span class=\"_ _2b\"> </span>produ<span class=\"_ _3\"></span>ce  effetti <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>ilevanti. <span class=\"_ _20\"> </span>Queste  imprese <span class=\"_ _20\"> </span>sono valutate con i criteri ap<span class=\"_ _3\"></span>plicati per le<span class=\"_ _3\"></span> partec<span class=\"_ _3\"></span>ipazioni in alt<span class=\"_ _3\"></span>re imprese.<span class=\"_ _3\"></span><span class=\"ffc\"> </span>\u00c8  <span class=\"ff9\">quest\u2019u<span class=\"_ _3\"></span>ltima  una <span class=\"_ _3e\"> </span>c<span class=\"_ _3\"></span>ategoria <span class=\"_ _3e\"> </span>res<span class=\"_ _3\"></span>iduale  in<span class=\"_ _3\"></span>  cui <span class=\"_ _3e\"> </span>ri<span class=\"_ _3\"></span>entrano <span class=\"_ _e\"> </span>le  societ\u00e0 <span class=\"_ _e\"> </span>per  le <span class=\"_ _e\"> </span>quali  il  G<span class=\"_ _3\"></span>ruppo  d<span class=\"_ _3\"></span>etiene <span class=\"_ _e\"> </span>quote </span>minoritarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>lle <span class=\"_ _2b\"> </span>quali <span class=\"_ _28\"> </span>non <span class=\"_ _2b\"> </span>esercita <span class=\"_ _28\"> </span>alcuna <span class=\"_ _2b\"> </span>influenza; <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>tali <span class=\"_ _2b\"> </span>partecipazioni, <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>valore <span class=\"_ _2b\"> </span>non <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>eriale, <span class=\"_ _28\"> </span>la valutazione \u00e8 fatta al cost<span class=\"_ _3\"></span>o di acquisto o <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i sottoscrizio<span class=\"_ _3\"></span>ne ritenuto rap<span class=\"_ _3\"></span>presentativo d<span class=\"_ _3\"></span>el relativo fair value<span class=\"_ _8\"></span>.<span class=\"_ _89\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-727": {
   "value": "Societ\u00e0 collega<span class=\"_ _2\"></span>te ed altre imprese Le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>collegate <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>q<span class=\"_ _3\"></span>uelle <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>sulle <span class=\"_ _f\"></span>quali <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _28\"></span><span class=\"ff9\">esercita <span class=\"_ _f\"></span>un\u2019influen<span class=\"_ _3\"></span>za <span class=\"_ _f\"></span>notevole, <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span></span><span class=\"ls20\">i <span class=\"_ _f\"></span></span>presu<span class=\"_ _3\"></span>me sussistere quando la p<span class=\"_ _2\"></span>arteci<span class=\"_ _3\"></span>pazione \u00e8 compresa tra <span class=\"_ _2\"></span>il 20% ed il 50%. <span class=\"_ _2\"></span>Nel bilancio consolidato le partecipazioni in <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ipologie <span class=\"_ _2\"></span>societar<span class=\"_ _3\"></span>ie <span class=\"_ _2\"></span>ve<span class=\"_ _3\"></span>ngono <span class=\"_ _2\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>con il <span class=\"_ _b\"></span>metod<span class=\"_ _3\"></span>o del <span class=\"_ _b\"></span>Pat<span class=\"_ _3\"></span>rimonio <span class=\"_ _2\"></span>Netto.<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>pplicazione <span class=\"_ _2\"></span>di tale <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>etodo, le <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>pertinenza <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _f\"></span>sono <span class=\"_ _3\"></span>iscr<span class=\"_ _3\"></span>itte <span class=\"_ _8\"></span><span class=\"ff9\">nel <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>partire <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _8\"></span>l\u2019influenza </span>notevole ha <span class=\"_ _2\"></span>avuto inizio <span class=\"_ _2\"></span>fino alla data <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l<span class=\"_ _3\"></span>a s<span class=\"_ _2\"></span>tessa viene <span class=\"_ _2\"></span>a cessare, <span class=\"_ _2\"></span>ed il <span class=\"_ _2\"></span>valore contabile di <span class=\"_ _2\"></span>tali partecipazioni \u00e8 <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>ineato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff9\">delle <span class=\"_ _8\"></span>societ\u00e0, <span class=\"_ _8\"></span>rettificato <span class=\"_ _8\"></span>ove <span class=\"_ _8\"></span>necessario <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>riflettere <span class=\"_ _8\"></span>l\u2019applicazione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS </span>nonch\u00e9 <span class=\"_ _3\"></span>agli<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>eventual<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>maggiori <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>attribu<span class=\"_ _3\"></span>it<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e/o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>all\u2019avviamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>momento<span class=\"_ _3\"></span> </span>dell\u2019acquisizione, con un p<span class=\"_ _3\"></span>rocesso<span class=\"_ _3\"></span> analogo a quello ut<span class=\"_ _3\"></span>ilizzato per le acquisizion<span class=\"_ _3\"></span>i di partecipazion<span class=\"_ _3\"></span>i di controllo.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>Nel caso in <span class=\"_ _2\"></span>cu<span class=\"_ _3\"></span>i la q<span class=\"_ _2\"></span>uota di pertinenza della perdita registrata da una societ\u00e0 <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>llegata ecceda il <span class=\"_ _2\"></span>valore contabile della partecipazio<span class=\"_ _3\"></span>ne (in pre<span class=\"_ _3\"></span>senza quind<span class=\"_ _3\"></span>i di un valore<span class=\"_ _3\"></span> negativo d<span class=\"_ _3\"></span>el Patrimonio<span class=\"_ _3\"></span> Netto), s<span class=\"_ _3\"></span>i procede<span class=\"_ _3\"></span> ad azzerare <span class=\"_ _3\"></span>il valore della partecipazion<span class=\"_ _3\"></span>e e la<span class=\"_ _3\"></span> quota delle ulteriori per<span class=\"_ _3\"></span>dite non \u00e8 rilevata, ad eccez<span class=\"_ _3\"></span>ione e nella misura i<span class=\"_ _3\"></span>n cui il Gruppo <span class=\"_ _8\"></span>abbia <span class=\"_ _8\"></span>l\u2019obbl<span class=\"_ _3\"></span>igo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>isponderne <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>causa <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>obbligazioni <span class=\"_ _8\"></span>legali <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>impl<span class=\"_ _3\"></span>icite <span class=\"_ _8\"></span>dell\u2019impresa <span class=\"_ _8\"></span>partec<span class=\"_ _3\"></span>ipata, <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span> qual c<span class=\"_ _3\"></span>aso <span class=\"_ _3\"></span>verr\u00e0 <span class=\"_ _3\"></span>rilevato <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>apposito <span class=\"_ _3\"></span>fondo.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>I d<span class=\"_ _3\"></span>ividendi <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>sempre <span class=\"_ _3\"></span>eli<span class=\"_ _3\"></span>minati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ntero. <span class=\"_ _3\"></span>Per <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>partecipate <span class=\"_ _3\"></span>la cui valuta <span class=\"_ _3\"></span>\u00e8 diversa d<span class=\"_ _3\"></span>all\u2019euro <span class=\"_ _3\"></span>la valu<span class=\"_ _3\"></span>tazione \u00e8 effett<span class=\"_ _3\"></span>uata applicando <span class=\"_ _3\"></span>il camb<span class=\"_ _3\"></span>io di <span class=\"_ _3\"></span>fine eserciz<span class=\"_ _3\"></span>io, con <span class=\"_ _3\"></span>le eventual<span class=\"_ _3\"></span>i differenze <span class=\"_ _3\"></span>originate <span class=\"_ _8\"></span>dalla <span class=\"_ _3\"></span>conversio<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>voci <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _3\"></span>iniziale <span class=\"_ _8\"></span>ai c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span>finali <span class=\"_ _8\"></span>attuali <span class=\"_ _3\"></span>rispetto <span class=\"_ _8\"></span>a que<span class=\"ff9\">lli <span class=\"_ _8\"></span>ap<span class=\"_ _3\"></span>plicati <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span>l\u2019esercizio <span class=\"_ _f\"></span>precedente <span class=\"_ _f\"></span>imputate <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>irettamente <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>patrim<span class=\"_ _3\"></span>onio <span class=\"_ _8\"></span>netto <span class=\"_ _f\"></span>consolidato.<span class=\"_ _8\"></span></span> <span class=\"_ _f\"></span>Le partecipazioni rilevanti <span class=\"_ _3\"></span>in societ\u00e0 collegat<span class=\"_ _3\"></span>e sono assogg<span class=\"_ _3\"></span>ettate ad impairment t<span class=\"_ _3\"></span>est.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> Non <span class=\"_ _28\"> </span>sussistono <span class=\"_ _2b\"> </span>restrizion<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>sign<span class=\"_ _3\"></span>ificative <span class=\"_ _28\"> </span>alla <span class=\"_ _2b\"> </span>capacit\u00e0 <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _28\"> </span>collegate <span class=\"_ _2b\"> </span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>P<span class=\"_ _3\"></span>atrimonio <span class=\"_ _28\"> </span>N<span class=\"_ _3\"></span>etto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di trasferire <span class=\"_ _8\"></span>fondi <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>parteci<span class=\"_ _3\"></span>pante, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>titolo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>dividendi, <span class=\"_ _8\"></span>rimbo<span class=\"_ _3\"></span>rsi <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>ant<span class=\"_ _3\"></span>icipazioni. Tali partecipazioni sono<span class=\"_ _3\"></span> det<span class=\"_ _3\"></span>tagliate nel para<span class=\"_ _3\"></span>grafo <span class=\"_ _3\"></span><span class=\"ff13\">\u201cElenc<span class=\"_ _3\"></span>o delle Societ\u00e0<span class=\"_ _3\"></span> valutate c<span class=\"_ _3\"></span>on il metodo del pat<span class=\"_ _3\"></span>rimonio </span>netto\u201d<span class=\"ff1\"> <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>loro <span class=\"_ _2\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _b\"></span>ill<span class=\"_ _3\"></span>ustrate <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>paragrafo <span class=\"ff13\">\u201cVariazioni <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidamento<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>inte<span class=\"_ _3\"></span>rvenute <span class=\"_ _2\"></span>nel <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>rso </span></span>dell\u2019esercizio e success<span class=\"_ _3\"></span>ivamente\u201d. <span class=\"_ _3\"></span><span class=\"ffc\"> </span>Vengono <span class=\"_ _2\"></span>escluse <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsolid<span class=\"_ _3\"></span>amento <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metod<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>patrimo<span class=\"_ _3\"></span>nio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2\"></span>collegate <span class=\"_ _2\"></span>mi<span class=\"_ _3\"></span>nori, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>qual<span class=\"_ _3\"></span>i il <span class=\"_ _20\"> </span>consolidamento  per <span class=\"_ _2b\"> </span>spe<span class=\"_ _3\"></span>cifica <span class=\"_ _20\"> </span>dinamica  delle <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>esse  non <span class=\"_ _2b\"> </span>produ<span class=\"_ _3\"></span>ce  effetti <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>ilevanti. <span class=\"_ _20\"> </span>Queste  imprese <span class=\"_ _20\"> </span>sono valutate con i criteri ap<span class=\"_ _3\"></span>plicati per le<span class=\"_ _3\"></span> partec<span class=\"_ _3\"></span>ipazioni in alt<span class=\"_ _3\"></span>re imprese.<span class=\"_ _3\"></span><span class=\"ffc\"> </span>\u00c8  <span class=\"ff9\">quest\u2019u<span class=\"_ _3\"></span>ltima  una <span class=\"_ _3e\"> </span>c<span class=\"_ _3\"></span>ategoria <span class=\"_ _3e\"> </span>res<span class=\"_ _3\"></span>iduale  in<span class=\"_ _3\"></span>  cui <span class=\"_ _3e\"> </span>ri<span class=\"_ _3\"></span>entrano <span class=\"_ _e\"> </span>le  societ\u00e0 <span class=\"_ _e\"> </span>per  le <span class=\"_ _e\"> </span>quali  il  G<span class=\"_ _3\"></span>ruppo  d<span class=\"_ _3\"></span>etiene <span class=\"_ _e\"> </span>quote </span>minoritarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>lle <span class=\"_ _2b\"> </span>quali <span class=\"_ _28\"> </span>non <span class=\"_ _2b\"> </span>esercita <span class=\"_ _28\"> </span>alcuna <span class=\"_ _2b\"> </span>influenza; <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>tali <span class=\"_ _2b\"> </span>partecipazioni, <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>valore <span class=\"_ _2b\"> </span>non <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>eriale, <span class=\"_ _28\"> </span>la valutazione \u00e8 fatta al cost<span class=\"_ _3\"></span>o di acquisto o <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i sottoscrizio<span class=\"_ _3\"></span>ne ritenuto rap<span class=\"_ _3\"></span>presentativo d<span class=\"_ _3\"></span>el relativo fair value<span class=\"_ _8\"></span>.<span class=\"_ _89\"> </span> Partecipazioni <span class=\"_ _2\"></span>contabilizzate con il me<span class=\"_ _2\"></span>todo del patrimonio<span class=\"_ _89\"> </span> netto<span class=\"_ _89\"> </span> Sono <span class=\"_ _f\"></span>costituite <span class=\"_ _f\"></span>da <span class=\"_ _8\"></span>partec<span class=\"_ _3\"></span>ipazioni <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _f\"></span>collegate <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _f\"></span>cos\u00ec <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>me<span class=\"_ _89\"> </span> riportato nel capitolo \u201cPri<span class=\"_ _3\"></span>ncipi di consolidam<span class=\"_ _3\"></span>ento ed a<span class=\"_ _3\"></span>rea di consolidamento<span class=\"_ _3\"></span>\u201d.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-755": {
   "value": "Vengono <span class=\"_ _2\"></span>escluse <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsolid<span class=\"_ _3\"></span>amento <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metod<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>patrimo<span class=\"_ _3\"></span>nio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2\"></span>collegate <span class=\"_ _2\"></span>mi<span class=\"_ _3\"></span>nori, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>qual<span class=\"_ _3\"></span>i il <span class=\"_ _20\"> </span>consolidamento  per <span class=\"_ _2b\"> </span>spe<span class=\"_ _3\"></span>cifica <span class=\"_ _20\"> </span>dinamica  delle <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>esse  non <span class=\"_ _2b\"> </span>produ<span class=\"_ _3\"></span>ce  effetti <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>ilevanti. <span class=\"_ _20\"> </span>Queste  imprese <span class=\"_ _20\"> </span>sono valutate con i criteri ap<span class=\"_ _3\"></span>plicati per le<span class=\"_ _3\"></span> partec<span class=\"_ _3\"></span>ipazioni in alt<span class=\"_ _3\"></span>re imprese.<span class=\"_ _3\"></span><span class=\"ffc\"> </span>\u00c8  <span class=\"ff9\">quest\u2019u<span class=\"_ _3\"></span>ltima  una <span class=\"_ _3e\"> </span>c<span class=\"_ _3\"></span>ategoria <span class=\"_ _3e\"> </span>res<span class=\"_ _3\"></span>iduale  in<span class=\"_ _3\"></span>  cui <span class=\"_ _3e\"> </span>ri<span class=\"_ _3\"></span>entrano <span class=\"_ _e\"> </span>le  societ\u00e0 <span class=\"_ _e\"> </span>per  le <span class=\"_ _e\"> </span>quali  il  G<span class=\"_ _3\"></span>ruppo  d<span class=\"_ _3\"></span>etiene <span class=\"_ _e\"> </span>quote </span>minoritarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>lle <span class=\"_ _2b\"> </span>quali <span class=\"_ _28\"> </span>non <span class=\"_ _2b\"> </span>esercita <span class=\"_ _28\"> </span>alcuna <span class=\"_ _2b\"> </span>influenza; <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>tali <span class=\"_ _2b\"> </span>partecipazioni, <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>valore <span class=\"_ _2b\"> </span>non <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>eriale, <span class=\"_ _28\"> </span>la valutazione \u00e8 fatta al cost<span class=\"_ _3\"></span>o di acquisto o <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i sottoscrizio<span class=\"_ _3\"></span>ne ritenuto rap<span class=\"_ _3\"></span>presentativo d<span class=\"_ _3\"></span>el relativo fair value<span class=\"_ _8\"></span>.<span class=\"_ _89\"> </span>Informativa s<span class=\"_ _2\"></span>u partecipazioni i<span class=\"_ _2\"></span>n altre imprese Il <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nsolidato <span class=\"_ _8\"></span>deve<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>essere <span class=\"_ _f\"></span><span class=\"ff9\">redatto <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _f\"></span>all\u2019IFRS <span class=\"_ _8\"></span>12, <span class=\"_ _8\"></span>\u201cinformat<span class=\"_ _3\"></span>iva <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>partecipazione <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>altre </span>imprese\u201d che include tutte le disposizioni in materia di informativa in precedenza incluse nello IAS 27 relativo al <span class=\"_ _f\"></span>Bilancio <span class=\"_ _f\"></span>consolidat<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>nonch\u00e9 <span class=\"_ _f\"></span>tu<span class=\"_ _3\"></span>tte <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>disposiz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>infor<span class=\"_ _3\"></span>mativa<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>dello <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>dello <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>28 <span class=\"_ _f\"></span>relativa <span class=\"_ _f\"></span>all<span class=\"_ _3\"></span>e partecipazioni <span class=\"_ _2\"></span>di <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _b\"></span>soci<span class=\"_ _3\"></span>et\u00e0 <span class=\"_ _2\"></span>in <span class=\"_ _b\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2\"></span>controllate, <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span>giuntamente <span class=\"_ _2\"></span>controllate,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>coll<span class=\"_ _3\"></span>egate <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>veicoli <span class=\"_ _2\"></span>strutturati e <span class=\"_ _2b\"> </span>prevede <span class=\"_ _2b\"> </span>inoltre <span class=\"_ _2b\"> </span>nuo<span class=\"_ _3\"></span>ve <span class=\"_ _2b\"> </span>casistiche <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>nformativa. <span class=\"_ _2b\"> </span>La<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>finalit\u00e0 <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>princip<span class=\"_ _3\"></span>io <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>richiedere <span class=\"_ _2b\"> </span>ad<span class=\"_ _3\"></span>  <span class=\"ff9\">un\u2019entit\u00e0 <span class=\"_ _2b\"> </span>di </span>indicare le <span class=\"_ _8\"></span>informazioni <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>permett<span class=\"_ _3\"></span>ano <span class=\"_ _3\"></span>agli ut<span class=\"_ _3\"></span>ilizzatori <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>natura <span class=\"_ _3\"></span>e<span class=\"_ _8\"></span>d <span class=\"_ _3\"></span>i risc<span class=\"_ _3\"></span>hi d<span class=\"_ _3\"></span>erivanti<span class=\"_ _3\"></span> dalle <span class=\"_ _e\"> </span>sue <span class=\"_ _e\"> </span>partecipazio<span class=\"_ _3\"></span>ni <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>altre <span class=\"_ _e\"> </span>entit\u00e0 <span class=\"_ _e\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>gli <span class=\"_ _e\"> </span>effetti <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>tali <span class=\"_ _e\"> </span>partecipazioni <span class=\"_ _e\"> </span>su<span class=\"_ _3\"></span>lla <span class=\"_ _e\"> </span>Situazione <span class=\"_ _e\"> </span>patrimo<span class=\"_ _3\"></span>niale<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span>finanziaria, sul risultat<span class=\"_ _3\"></span>o economico e su<span class=\"_ _3\"></span>i flussi finanzia<span class=\"_ _3\"></span>ri.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-687": {
   "value": "Area di consoli<span class=\"_ _2\"></span>damento<span class=\"ls0\"> </span>L\u2019area di <span class=\"_ _2\"></span>consolidament<span class=\"_ _3\"></span>o \u00e8 sp<span class=\"_ _2\"></span>ecif<span class=\"_ _3\"></span>icatamente dettagliata e <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orredata delle <span class=\"_ _2\"></span>ulter<span class=\"_ _3\"></span>iori informazioni come <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ichieste dalla normativa, in particol<span class=\"_ _3\"></span>are IFRS 10 e 1<span class=\"_ _3\"></span>2 e <span class=\"_ _3\"></span>gli art. 38 e 39 del D.L<span class=\"_ _3\"></span>gs 127/91<span class=\"_ _3\"></span>, nella presente not<span class=\"_ _3\"></span>a illustrativa.<span class=\"_ _3\"></span> Vengono di seguito riportat<span class=\"_ _3\"></span>i gli elenchi delle societ<span class=\"_ _3\"></span>\u00e0 consolidate con il metod<span class=\"_ _3\"></span>o integrale, in quanto control<span class=\"_ _3\"></span>late direttamente <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>indirettame<span class=\"_ _3\"></span>nte, <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _28\"></span>il <span class=\"_ _8\"></span>metodo<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>al costo.<span class=\"ff2\"> </span>Elenco delle s<span class=\"_ _2\"></span>ociet\u00e0 consolida<span class=\"_ _2\"></span>te integralmente  Denominazione Sede legale         <span class=\"ls0\">quota % posseduta dal Gruppo </span>Capitale Sociale Risultato * Valuta Diretta Indiretta Controllante AZ France S.A.<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>. Cavaillon (Fra<span class=\"_ _2\"></span>ncia) <span class=\"_ _3\"></span>- 56, Ave<span class=\"_ _2\"></span>nu<span class=\"_ _3\"></span>e JP Boitelet<span class=\"_ _2\"></span> 100,00% 3.360.000  5.559.926   <span class=\"ff9\">\u20ac</span> Bauza S.A.S. Rouen - Avenue <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>u Comman<span class=\"_ _2\"></span>dant Bicheray 97,33% Blampin S.A.S. 513.100  1.156.494   <span class=\"ff9\">\u20ac</span> Bella Frutta S.A.<span class=\"_ _2\"></span> Atene (Grecia) - <span class=\"ls96\">4 </span>T<span class=\"_ _2\"></span>avrou Str., Ag. Ioan<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>is Rentis 100,00% 1.756.800  1.145.941   <span class=\"ff9\">\u20ac</span> Blampin S.A.S. Marseille - Min Les Ar<span class=\"_ _2\"></span>navaux 93,30%**** 3.039.898  9.182.033   <span class=\"ff9\">\u20ac</span> Blampin Fruit Impor<span class=\"_ _2\"></span>t Rungis - 25 rue de Mo<span class=\"_ _2\"></span>ntpellier 97,01% Blampin S.A.S. 1.335.894  1.766.627   <span class=\"ff9\">\u20ac</span> Blampin Nice S.<span class=\"_ _2\"></span>A.S<span class=\"_ _3\"></span>. Nice - Min Saint A<span class=\"_ _2\"></span>ugustin Pal 2 100,00% Blampin S.A.S. 1.200.000  2.086.949   <span class=\"ff9\">\u20ac</span> Blampin Serv<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>ce S.A.S.U. Marseille - Min Les Ar<span class=\"_ _2\"></span>navaux 100,00% Blampin S.A.S. 10.000  80.820   <span class=\"ff9\">\u20ac</span> Capexo S.A.S. Chevilly-Larue - <span class=\"ls2d\">32</span>-<span class=\"_ _2\"></span>34 avenue George<span class=\"_ _2\"></span>s Gu<span class=\"_ _3\"></span>ynemer 100,00% 300.000  4.119.467   <span class=\"ff9\">\u20ac</span> Comercializador<span class=\"_ _2\"></span>a de Frutas S.A.C.V. Tinguindin (Me<span class=\"_ _2\"></span>xi<span class=\"_ _3\"></span>co) - Carrete<span class=\"_ _2\"></span>ra Zamora-Los Reyes km. 37,5 <span class=\"_ _2\"></span> 100,00% AZ France S.A.<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>. 3.299.376  33.611.503   pesos Cosiarma S.p.A. Genova (Itali<span class=\"_ _2\"></span>a) <span class=\"_ _3\"></span>- via Operai 20 100,00% 2.600.000  5.627.777   <span class=\"ff9\">\u20ac</span> Couton S.A.S. Tours - March\u00e8 de Gr<span class=\"_ _2\"></span>os de Rochepinard 98,91% Blampin S.A.S. 810.080  539.770   <span class=\"ff9\">\u20ac</span> D'Oriano Nice - Min Saint A<span class=\"_ _2\"></span>ugustin Pal 13 100,00% Blampin S.A.S. 98.400  552.918   <span class=\"ff9\">\u20ac</span> Eurofrutas S.A.*<span class=\"_ _2\"></span>* Alverca (Por<span class=\"_ _2\"></span>togallo) - Estrada principal Cas<span class=\"_ _2\"></span>al das Areias 205 100,00% 1.100.753  (258.593)  <span class=\"ff9\">\u20ac</span> Fresco Ships' A&amp;F <span class=\"_ _2\"></span>S.r.l. Vado Ligure (<span class=\"_ _2\"></span>Italia) <span class=\"_ _3\"></span>- Via Trieste, <span class=\"_ _2\"></span>25 100,00% 258.000  223.607   <span class=\"ff9\">\u20ac</span> Fruttica S.A.S.**<span class=\"_ _2\"></span>* Cavaillon (Fra<span class=\"_ _2\"></span>ncia) <span class=\"_ _3\"></span>- 89, Chemi<span class=\"_ _2\"></span>n du Vieux Taillades 100,00% Postifruits S.A.<span class=\"_ _2\"></span>S. 100.000  581.637   <span class=\"ff9\">\u20ac</span> Fruttital S.r.l. Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 100,00% 5.000.000  7.281.750   <span class=\"ff9\">\u20ac</span> Galandi S.r.l. Firenze (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> S. Allen<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>e 19 G1 100,00% 500.000  249.774   <span class=\"ff9\">\u20ac</span> GP Frutta S.r.l.*<span class=\"_ _2\"></span>** Canicatt\u00ec (Italia) - <span class=\"_ _2\"></span>Via S. Sammartino 37 100,00% Postifruits S.A.<span class=\"_ _2\"></span>S. 10.000  (350)  <span class=\"ff9\">\u20ac</span> Hermanos Fer<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>\u00e1ndez L\u00f3pe<span class=\"_ _2\"></span>z S.A. Cox (Alicante) - Ave<span class=\"_ _2\"></span>nida de la Industria, <span class=\"_ _2\"></span>s/n P.I. San Fernando 100,00% 258.911  2.224.967   <span class=\"ff9\">\u20ac</span> Hermanos Fer<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>\u00e1ndez Chile <span class=\"_ _2\"></span>S.p.A. Las Condes (Ch<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>le) - Avenida <span class=\"_ _2\"></span>Vi<span class=\"_ _3\"></span>tacura 2909 <span class=\"_ _2\"></span> 100,00% Hermanos Fer<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>\u00e1ndez L\u00f3pe<span class=\"_ _2\"></span>z S.A. 10.000.000  4.557.943  pesos I Frutti di Gil S.r.l.<span class=\"_ _2\"></span> Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 51,00%  10.000  (166.361) <span class=\"ff9\">\u20ac</span> Inmobiliaria Pac<span class=\"_ _2\"></span>uare PLI Limitada San Jose de Costa R<span class=\"_ _2\"></span>ica - Oficientro Ejecutico L<span class=\"_ _2\"></span>a Sabana Edificio torre<span class=\"_ _2\"></span> 1 100,00% 180.406.235  8.715.124  colones <div class=\"c w10d h30 gs6\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Isa Platanos S.A.<span class=\"_ _89\"> </span> </div></div><div class=\"c w115 h30 gs7\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">La Laguna - Tener<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>fe (Spagna) - L<span class=\"_ _2\"></span>os Rodeos Edificio St<span class=\"_ _2\"></span>ar<span class=\"_ _89\"> </span> </div></div><div class=\"c w113 h30 gs8\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _89\"> </span> </div></div><div class=\"c w114 h30 gs9\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Hermanos Fer<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>\u00e1ndez L\u00f3pe<span class=\"_ _2\"></span>z S.A. </div></div><div class=\"c w116 h30 gsa\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">641.430  </div></div><div class=\"c w117 h30 gsb\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">93.066  </div></div><div class=\"c w118 h30 gsc\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac<span class=\"_ _89\"> </span></span> </div></div><div class=\"c w10d h30 gsd\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Kiwisol LDA**<span class=\"_ _89\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w115 h30 gse\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Folgosa (Portogallo) - R<span class=\"_ _2\"></span>ua de Santo Ovidio 21<span class=\"_ _89\"> </span> </div></div><div class=\"c w113 h30 gsf\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">99,75% </div></div><div class=\"c w114 h30 gs10\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Eurofrutas S.A.<span class=\"_ _89\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w116 h30 gs11\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">523.738  </div></div><div class=\"c w117 h30 gs12\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">(398.416) </div></div><div class=\"c w118 h30 gs13\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></div><div class=\"gs14\"><table class=\"s w2f1 h1f7\" id=\"_ff48afc5-0061-4933-8bec-786d64a4b1e4\"><tr><td class=\"c x181 y11d3 w10d h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Mighirian Fr\u00e8<span class=\"_ _2\"></span>res S.A.S. </div></td><td class=\"c x1ba y11d3 w115 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Rungis - 38 Aven<span class=\"_ _2\"></span>ue de Lorraine </div></td><td></td><td class=\"c x1bb y11d3 w113 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11d3 w114 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Blampin S.A.S. </div></td><td class=\"c x1bd y11d3 w116 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">497.341  </div></td><td class=\"c x1be y11d3 w117 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">533.292  </div></td><td class=\"c x1bf y11d3 w118 h36\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11d4 w10d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">Orsero Costa Rica <span class=\"_ _2\"></span>S.r.l. </div></td><td class=\"c x1c0 y11d6 w2f2 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">San Jose de Costa R<span class=\"_ _2\"></span>ica - Oficientro Ejecutico L<span class=\"_ _2\"></span>a Sabana<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1bb y11d4 w113 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11d4 w114 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">Cosiarma S.p.A. </div></td><td class=\"c x1bd y11d4 w116 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">215.001.000 <span class=\"_ _2\"></span> </div></td><td class=\"c x1be y11d4 w117 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">185.137.504 <span class=\"_ _2\"></span> </div></td><td class=\"c x1bf y11d4 w118 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">colones </div></td></tr><tr><td></td><td class=\"c x1c0 y11d7 w2f3 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Edificio torre<span class=\"_ _2\"></span> 1<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y11d8 w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Orsero Produzio<span class=\"_ _2\"></span>ne S.r.l. </div></td><td class=\"c x1ba y11d8 w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 </div></td><td class=\"c x1c1 y11d8 w2a h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td></td><td></td><td class=\"c x1bd y11d8 w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100.000  </div></td><td class=\"c x1be y11d8 w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">140.492  </div></td><td class=\"c x1bf y11d8 w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11d9 w10d h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">Orsero Serv<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>zi S.r.l. </div></td><td class=\"c x1ba y11d9 w115 h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 </div></td><td class=\"c x1c1 y11d9 w2a h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td></td><td></td><td class=\"c x1bd y11d9 w116 h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">100.000  </div></td><td class=\"c x1be y11d9 w117 h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\">(48.120) </div></td><td class=\"c x1bf y11d9 w118 h31\"><div class=\"t m0 xa h1b y9ce ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11da w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Postifruits S.A.<span class=\"_ _2\"></span>S.*** </div></td><td class=\"c x1ba y11da w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Cavaillon (Fra<span class=\"_ _2\"></span>ncia) <span class=\"_ _3\"></span>- 89, Chemi<span class=\"_ _2\"></span>n du Vieux Taillades </div></td><td></td><td class=\"c x1bb y11da w113 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11da w114 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">AZ France S.A.<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>. </div></td><td class=\"c x1bd y11da w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">7.775  </div></td><td class=\"c x1be y11da w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">852.235  </div></td><td class=\"c x1bf y11da w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x188 y11db w2f4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Productores Ag<span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>acate Jalisco<span class=\"_ _89\"> </span></div></td><td class=\"c x1c0 y11db w2f5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Ciudad Guzman (Me<span class=\"_ _2\"></span>xico) - Constitucion 501 Ce<span class=\"_ _2\"></span>ntro C.P.<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1bb y11dc w113 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">70,00% </div></td><td class=\"c x1c2 y11db w2f6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Comercializador<span class=\"_ _2\"></span>a de Frutas<span class=\"_ _89\"> </span></div></td><td class=\"c x1bd y11dc w116 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">12.646.666  </div></td><td class=\"c x1be y11dc w117 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">18.568.402  </div></td><td class=\"c x1bf y11dc w118 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\"> pesos </div></td></tr><tr><td class=\"c x188 y11dd w2f7 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">S.A.C.V.<span class=\"_ _89\"> </span></div></td><td class=\"c x1c0 y11dd w2f8 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">49000<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x1c2 y11dd w2f9 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">S.A.C.V.<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y11de w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">R.O.S.T. Fruit S.<span class=\"_ _2\"></span>A. </div></td><td class=\"c x1ba y11de w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Buenos Aires (Arge<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>tina) - Corr<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>entes 330 - 6\u00b0 6<span class=\"_ _2\"></span>12 </div></td><td class=\"c x1c1 y11de w2a h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">80,00% </div></td><td class=\"c x1bb y11de w113 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">20,00% </div></td><td class=\"c x1bc y11de w114 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Orsero Produzio<span class=\"_ _2\"></span>ne S.r.l. </div></td><td class=\"c x1bd y11de w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">24.096.320  </div></td><td class=\"c x1be y11de w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">(5.994.424) </div></td><td class=\"c x1bf y11de w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> pesos </div></td></tr><tr><td class=\"c x181 y11df w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Simba S.p.A. </div></td><td class=\"c x1ba y11df w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 </div></td><td class=\"c x1c1 y11df w2a h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td></td><td></td><td class=\"c x1bd y11df w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">200.000  </div></td><td class=\"c x1be y11df w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">2.780.316  </div></td><td class=\"c x1bf y11df w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11e0 w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Simbacol S.A.<span class=\"_ _2\"></span>S. </div></td><td class=\"c x1ba y11e0 w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Medellin (Colomb<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>a) - Carr. <span class=\"_ _2\"></span>25 1 A SUR 155 OF 1840  </div></td><td></td><td class=\"c x1bb y11e0 w113 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11e0 w114 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Simba S.p.A. </div></td><td class=\"c x1bd y11e0 w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">50.172.500  </div></td><td class=\"c x1be y11e0 w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">4.024.013  </div></td><td class=\"c x1bf y11e0 w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> pesos </div></td></tr><tr><td class=\"c x181 y11e1 w10d h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">Simbarica S.r.l.<span class=\"_ _2\"></span> </div></td><td class=\"c x1c0 y11e2 w2f2 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">San Jose de Costa R<span class=\"_ _2\"></span>ica - Oficientro Ejecutico L<span class=\"_ _2\"></span>a Sabana<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1bb y11e1 w113 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11e1 w114 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">Simba S.p.A. </div></td><td class=\"c x1bd y11e1 w116 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">100.001.000 <span class=\"_ _2\"></span> </div></td><td class=\"c x1be y11e1 w117 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1bf y11e1 w118 h44\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">colones </div></td></tr><tr><td></td><td class=\"c x1c0 y11e3 w2f3 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Edificio torre<span class=\"_ _2\"></span> 1<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y11e4 w10d h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">Soulage Favarel <span class=\"_ _2\"></span>S.A.S. </div></td><td class=\"c x1ba y11e4 w115 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">Toulouse - 146-200 Av<span class=\"_ _2\"></span>enue des Etats Unis  </div></td><td></td><td class=\"c x1bb y11e4 w113 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x1bc y11e4 w114 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">Blampin S.A.S. </div></td><td class=\"c x1bd y11e4 w116 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">483.104  </div></td><td class=\"c x1be y11e4 w117 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\">893.993  </div></td><td class=\"c x1bf y11e4 w118 h31\"><div class=\"t m0 xa h1b yaa3 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr><tr><td class=\"c x181 y11e5 w10d h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Thor S.r.l. </div></td><td class=\"c x1ba y11e5 w115 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">Milano (Italia) - V<span class=\"_ _2\"></span>ia<span class=\"_ _3\"></span> Vezza D'<span class=\"_ _2\"></span>Oglio 7 </div></td><td class=\"c x1c1 y11e5 w2a h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">100,00% </div></td><td></td><td></td><td class=\"c x1bd y11e5 w116 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">10.000  </div></td><td class=\"c x1be y11e5 w117 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\">26.079  </div></td><td class=\"c x1bf y11e5 w118 h30\"><div class=\"t m0 xa h1b y82 ff1 fsc fc0 sc0 ls0 ws0\"> <span class=\"ff9\">\u20ac</span> </div></td></tr></table></div><div class=\"c w120 h2d gs15\"><div class=\"t m0 xa h1b y257 ff1 fsc fc0 sc0 ls0 ws0\">* Indicati i risultat<span class=\"_ _2\"></span>i delle societ\u00e0 in conformit\u00e0 ai pr<span class=\"_ _2\"></span>incipi contabili in<span class=\"_ _2\"></span>ternazionali<span class=\"_ _89\"> </span> </div></div><div class=\"c w123 hd9 gs16\"><div class=\"t m0 xa h1b y1ca ff1 fsc fc0 sc0 ls0 ws0\">** Societ\u00e0 facenti par<span class=\"_ _2\"></span>te del consolidato di <span class=\"_ _2\"></span>E<span class=\"_ _3\"></span>urofrutas; in<span class=\"_ _2\"></span>dicati i dati dei singoli b<span class=\"_ _2\"></span>ilanci in conformit\u00e0 ai p<span class=\"_ _2\"></span>rincipi contabi<span class=\"_ _3\"></span>li internazio<span class=\"_ _2\"></span>nali<span class=\"_ _89\"> </span> </div></div><div class=\"c w123 h2b gs17\"><div class=\"t m0 xa h1b y258 ff1 fsc fc0 sc0 ls0 ws0\">*** Societ\u00e0 facent<span class=\"_ _2\"></span>i parte del consolidato di Fruttic<span class=\"_ _2\"></span>a; indicati i dati dei singol<span class=\"_ _2\"></span>i bilanci in conformit\u00e0 ai pr<span class=\"_ _2\"></span>incipi contabili internaz<span class=\"_ _2\"></span>ionali<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 xa h1b y257 ff9 fsc fc0 sc0 ls0 ws0\">**** Fully dilute<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span> tendendo conto <span class=\"_ _2\"></span>della Put/call option sul 1<span class=\"_ _2\"></span>3,3% contabilizzat<span class=\"_ _2\"></span>a in base all\u2019\u201danticipate<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span> method<span class=\"_ _2\"></span>\u201d<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div>Variazion<span class=\"ls0\">i <span class=\"_ _26\"> </span><span class=\"ff3\">dell\u2019a</span>rea <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>consolidamento <span class=\"_ _26\"> </span>intervenute <span class=\"_ _26\"> </span>nel <span class=\"_ _26\"> </span>corso<span class=\"_ _89\"> </span></span>dell\u2019esercizio <span class=\"_ _2\"></span>e<span class=\"ff4\"> successivamen<span class=\"_ _2\"></span>te<span class=\"_ _89\"> </span></span>Relativamente <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>intervenute <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>con <span class=\"_ _3\"></span>ef<span class=\"_ _3\"></span>fetto <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>1\u00b0 <span class=\"_ _3\"></span>gennaio <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span><span class=\"ls22\">\u00e8<span class=\"_ _89\"> </span></span>stata <span class=\"_ _28\"> </span>consolidata<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _28\"> </span>metodo <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>consolidamento <span class=\"_ _28\"></span>integrale <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>100% <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>capitale <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>societ\u00e0 <span class=\"_ _28\"></span>costaricense<span class=\"_ _89\"> </span>Inmobiliaria Pacuare li<span class=\"_ _3\"></span>mitada<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>A seguito delle operazioni di cui sopra la mappa societaria (nella versione sintetica, ma pi\u00f9 rappresentativa) si<span class=\"_ _89\"> </span>presenta pi\u00f9 snella e d<span class=\"_ _3\"></span>iretta come nella ra<span class=\"_ _3\"></span>ppresentazione di cu<span class=\"_ _3\"></span>i sotto:",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "Aggregazioni aziendali<span class=\"ls0\"> e<span class=\"_ _2\"></span> acquisizione di asset </span>Le <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>aggregazione <span class=\"_ _8\"></span>az<span class=\"_ _3\"></span>iendale <span class=\"_ _8\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">business <span class=\"_ _f\"></span>combination<span class=\"_ _3\"></span><span class=\"ff9\">) <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span>contabilizzate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>accord<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>l\u2019IFRS <span class=\"_ _f\"></span>3 </span></span>secondo <span class=\"_ _b\"></span>il <span class=\"_ _2\"></span>cosiddett<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>\u201cacquisition <span class=\"_ _2\"></span>met<span class=\"_ _3\"></span>hod\u201d <span class=\"_ _b\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>raduce <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>nel <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 e <span class=\"_ _28\"> </span>delle <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>dell\u2019aggre<span class=\"_ _3\"></span>gata <span class=\"_ _28\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>se<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fossero<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>state <span class=\"_ _2b\"> </span>acquisite <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>ingolarmente<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>I<span class=\"_ _3\"></span>l <span class=\"_ _28\"> </span>corrispett<span class=\"_ _3\"></span>i<span class=\"_ _8\"></span><span class=\"ff1\">vo <span class=\"_ _28\"> </span>trasferito<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>in </span>un\u2019aggregazione <span class=\"_ _28\"> </span>azienda<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>valutato <span class=\"_ _28\"> </span>al <span class=\"_ _2b\"> </span><span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>eterminato <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>me <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>somma <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _28\"> </span></span>fai<span class=\"_ _3\"></span>r <span class=\"_ _28\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ata <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> </span></span>acquisizione, <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rasferite <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>all\u2019acquirente <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>precedenti <span class=\"_ _3\"></span>soc<span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>\u2019acquisita, <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>sost<span class=\"_ _3\"></span>enute dall\u2019acquirente per <span class=\"_ _2\"></span>tali soggetti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle i<span class=\"_ _2\"></span>nt<span class=\"_ _3\"></span>eressenze emesse <span class=\"_ _2\"></span>dall<span class=\"_ _3\"></span>\u2019acquirente.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>Rispett<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>a quanto <span class=\"_ _2\"></span>appena descritto </span>si <span class=\"_ _f\"></span>segnala <span class=\"_ _28\"></span>che <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>altre<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>classi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>passiv<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _f\"></span>(qu<span class=\"_ _3\"></span>ali <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>ese<span class=\"_ _3\"></span>mpio <span class=\"_ _f\"></span>le <span class=\"_ _2b\"> </span>imposte <span class=\"_ _28\"></span>differite <span class=\"_ _f\"></span>attive <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>passive, <span class=\"_ _f\"></span>le attivit\u00e0 e le <span class=\"_ _2\"></span>passivit\u00e0 per i benefici ai <span class=\"_ _2\"></span>dipendent<span class=\"_ _3\"></span>i, le p<span class=\"_ _2\"></span>as<span class=\"_ _3\"></span>sivit\u00e0 o strumenti di capi<span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>e relativi a <span class=\"_ _2\"></span>pa<span class=\"_ _3\"></span>gamenti basati su <span class=\"_ _3\"></span>azioni dell<span class=\"_ _3\"></span>\u2019impresa <span class=\"_ _3\"></span>acquisita<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"ff1\"> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>destinate <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _3\"></span>) <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>invece <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>putati sec<span class=\"_ _3\"></span>ondo <span class=\"_ _3\"></span>il </span>loro princip<span class=\"_ _3\"></span>io di rif<span class=\"_ _3\"></span>erimento.<span class=\"_ _3\"></span> <span class=\"ff9\">I c<span class=\"_ _3\"></span>osti correlat<span class=\"_ _3\"></span>i all\u2019acqu<span class=\"_ _3\"></span>isizione sono <span class=\"_ _3\"></span>contabilizzat<span class=\"_ _3\"></span>i come <span class=\"_ _3\"></span>spese ne<span class=\"_ _3\"></span>i periodi <span class=\"_ _3\"></span>in cu<span class=\"_ _3\"></span>i </span>tali <span class=\"_ _2c\"> </span>costi <span class=\"_ _2c\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2c\"> </span>sostenuti<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> <span class=\"_ _2c\"> </span>Nel <span class=\"_ _2c\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>ag<span class=\"_ _3\"></span>gregazioni <span class=\"_ _2c\"> </span>az<span class=\"_ _3\"></span>iendali <span class=\"_ _2c\"> </span>av<span class=\"_ _3\"></span>venute <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>fasi, <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>partecipaz<span class=\"_ _3\"></span>ione precedentemente detenuta dal <span class=\"_ _2\"></span>Gruppo nell\u2019impresa acquisita <span class=\"_ _2\"></span>\u00e8 rivalutata al <span class=\"ffc\">fair value <span class=\"_ _2\"></span><span class=\"ff1\">all<span class=\"_ _3\"></span>a data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quisizione </span></span>del controllo e l\u2019eventu<span class=\"_ _3\"></span>ale utile o perd<span class=\"_ _3\"></span>ita che ne conse<span class=\"_ _3\"></span>gue \u00e8 rilevata nel co<span class=\"_ _3\"></span>nto economico<span class=\"_ _8\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span>L\u2019avviamento \u00e8 rilevat<span class=\"_ _3\"></span>o alla data di acquisiz<span class=\"_ _3\"></span>ione del control<span class=\"_ _3\"></span>lo di un\u2019entit\u00e0 ed \u00e8 val<span class=\"_ _3\"></span>utato per diffe<span class=\"_ _3\"></span>renza fra:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">il corrispettivo trasferito, </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">il <span class=\"_ _28\"> </span>valore <span class=\"_ _2b\"> </span>netto <span class=\"_ _2b\"> </span>degli<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>importi, <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span>data <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>acquis<span class=\"_ _3\"></span>izione, <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>id<span class=\"_ _3\"></span>entificabili <span class=\"_ _2b\"> </span>acquisite<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>elle<span class=\"_ _89\"> </span></span></span>passivit\u00e0 assunte identif<span class=\"_ _3\"></span>icabili valutate al fair <span class=\"_ _3\"></span>value.<span class=\"_ _89\"> </span>Se il <span class=\"_ _2\"></span><span class=\"ffc\">fair value<span class=\"ff1\"> delle attivit\u00e0 <span class=\"_ _2\"></span>nette identificabili acquisite \u00e8 <span class=\"_ _2\"></span>su<span class=\"_ _3\"></span>periore al <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rrispettivo<span class=\"_ _3\"></span> trasferito <span class=\"_ _2\"></span>la differenza che<span class=\"_ _89\"> </span></span></span>emerge, <span class=\"_ _8\"></span>do<span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>avere <span class=\"_ _8\"></span>verific<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>se <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>corrett<span class=\"_ _3\"></span>o, <span class=\"_ _8\"></span>viene <span class=\"_ _f\"></span>rilevata <span class=\"_ _f\"></span>nel<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquis<span class=\"_ _3\"></span>izione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>provent<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>derivante <span class=\"_ _8\"></span>dalla <span class=\"_ _3\"></span>transazi<span class=\"_ _3\"></span>one <span class=\"_ _3\"></span>conclusa<span class=\"_ _8\"></span>. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>termine<span class=\"_ _89\"> </span>dell\u2019esercizio <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>cui <span class=\"_ _20\"> </span>ha <span class=\"_ _2b\"> </span>luo<span class=\"_ _3\"></span>go <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>\u2019aggregazione, <span class=\"_ _20\"> </span>la<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ontabilizzazione  iniziale <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>una <span class=\"_ _2b\"> </span>aggr<span class=\"_ _3\"></span>egazione <span class=\"_ _20\"> </span>aziendale <span class=\"_ _20\"> </span>\u00e8<span class=\"_ _89\"> </span></span>incompleta <span class=\"_ _3\"></span>essa <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>a u<span class=\"_ _3\"></span>tilizzando <span class=\"_ _3\"></span>valori<span class=\"_ _3\"></span> pro<span class=\"_ _3\"></span>vvisori. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ettifiche <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>porti <span class=\"_ _3\"></span>provvisori <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>dat<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>conta<span class=\"_ _3\"></span>bilizzate <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>effet<span class=\"_ _3\"></span>to <span class=\"_ _8\"></span>retroatt<span class=\"_ _3\"></span>ivo <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>riflettere <span class=\"_ _8\"></span>le<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>nu<span class=\"_ _3\"></span>ove <span class=\"_ _8\"></span>informazioni <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>pprese <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span><span class=\"ls97\">u<span class=\"_ _89\"> </span></span>fatti <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>circostanze <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>he, <span class=\"_ _8\"></span>se <span class=\"_ _f\"></span>note, <span class=\"_ _f\"></span>avrebbero <span class=\"_ _f\"></span>influenzato <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>valutazione <span class=\"_ _8\"></span>degl<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>importi <span class=\"_ _2b\"> </span>rilevati <span class=\"_ _28\"> </span>in <span class=\"_ _2b\"> </span>tale <span class=\"_ _2b\"> </span>dat<span class=\"_ _3\"></span>a. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>periodo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _2b\"> </span>ha <span class=\"_ _28\"> </span>una <span class=\"_ _2b\"> </span>durat<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>12 <span class=\"_ _2b\"> </span>mesi <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>decorrere <span class=\"_ _2b\"> </span>dalla <span class=\"_ _2b\"> </span>data <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span>acquisizione. <span class=\"_ _f\"></span>Eventuali <span class=\"_ _f\"></span>corrispetti<span class=\"_ _3\"></span>vi <span class=\"_ _f\"></span>sottoposti <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>condizione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>evisti <span class=\"_ _f\"></span>dal <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>ratto <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ag<span class=\"_ _3\"></span>gregazione <span class=\"_ _f\"></span>aziendale<span class=\"_ _89\"> </span>sono <span class=\"_ _2e\"> </span>valutati <span class=\"_ _2e\"> </span>al <span class=\"_ _14\"> </span>fair <span class=\"_ _2e\"> </span>valu<span class=\"_ _3\"></span>e <span class=\"_ _2e\"> </span>alla <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>ata <span class=\"_ _2e\"> </span>di <span class=\"_ _2e\"> </span>ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _2e\"> </span>ed<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>inclusi <span class=\"_ _2e\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>valore <span class=\"_ _14\"> </span>dei <span class=\"_ _2e\"> </span>corrispettiv<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>trasferit<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nell\u2019aggregazione <span class=\"_ _2\"></span>azi<span class=\"_ _3\"></span>endale <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>determ<span class=\"_ _3\"></span>inazio<span class=\"ff1\">n<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019avviamento</span>. Ev<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>ntuali <span class=\"_ _2\"></span>variazio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>successive<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tale<span class=\"_ _89\"> </span></span>fair <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>e, che <span class=\"_ _2\"></span>sono qualificabili come <span class=\"_ _2\"></span>retti<span class=\"_ _3\"></span>fiche sorte <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>el p<span class=\"_ _2\"></span>er<span class=\"_ _3\"></span>iodo di <span class=\"_ _2\"></span>misurazion<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ono incluse <span class=\"_ _2\"></span>nell\u2019av<span class=\"_ _3\"></span>viamento<span class=\"_ _89\"> </span>in <span class=\"_ _f\"></span>modo <span class=\"_ _8\"></span>retros<span class=\"_ _3\"></span>pettivo. <span class=\"_ _f\"></span><span class=\"ff9\">Dop<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>ril<span class=\"_ _3\"></span>evazione <span class=\"_ _f\"></span>iniziale, <span class=\"_ _f\"></span>l\u2019avviamento <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>misurato <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>costo <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>netto <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>iduzioni <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span></span>valore <span class=\"_ _28\"></span>cumulate. <span class=\"_ _28\"></span>Le <span class=\"_ _f\"></span>suc<span class=\"_ _3\"></span>cessive <span class=\"_ _28\"> </span>variazioni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>fair <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"></span>corrispettivi <span class=\"_ _28\"></span>potenziali <span class=\"_ _f\"></span>vengono <span class=\"_ _28\"> </span>riconosciute <span class=\"_ _28\"> </span>nel<span class=\"_ _89\"> </span>conto <span class=\"_ _e\"> </span>economico <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>economico <span class=\"_ _e\"> </span>complessivo <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>il <span class=\"_ _e\"> </span>corrispettivo <span class=\"_ _e\"> </span>potenzial<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _e\"> </span>un\u2019attivit\u00e0 <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>passivit\u00e0<span class=\"_ _89\"> </span>finanziaria. Di seguito \u00e8<span class=\"_ _3\"></span> presentato <span class=\"_ _3\"></span>il percorso meto<span class=\"_ _3\"></span>dologico ut<span class=\"_ _3\"></span>ilizzato per il<span class=\"_ _3\"></span> primo conso<span class=\"_ _3\"></span>lidamento int<span class=\"_ _3\"></span>egrale delle<span class=\"_ _3\"></span> societ\u00e0<span class=\"_ _89\"> </span>acquisite cos\u00ec come rich<span class=\"_ _3\"></span>iesto dai pr<span class=\"_ _3\"></span>incipi contabili di riferim<span class=\"_ _3\"></span>ento.<span class=\"_ _3\"></span> Le acquisizion<span class=\"_ _3\"></span>i sono st<span class=\"_ _3\"></span>ate c<span class=\"_ _3\"></span>ontabilizzate <span class=\"_ _3\"></span>in confor<span class=\"_ _3\"></span>mit\u00e0 <span class=\"_ _3\"></span>con l\u2019IFRS <span class=\"_ _3\"></span>3 sul<span class=\"_ _3\"></span>le aggregazio<span class=\"_ _3\"></span>ni di impr<span class=\"_ _3\"></span>ese che <span class=\"_ _3\"></span>prevede<span class=\"_ _89\"> </span>il conformarsi alle fasi <span class=\"_ _3\"></span>previste nell\u2019ap<span class=\"_ _3\"></span>plicazione dell\u2019<span class=\"_ _3\"></span><span class=\"ffc\">ac<span class=\"_ _3\"></span>quisition meth<span class=\"_ _3\"></span>od<span class=\"ff1\">:<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">determinazione della data di ac<span class=\"_ _3\"></span>quisizione del control<span class=\"_ _3\"></span>lo,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">determinazione del corrisp<span class=\"_ _3\"></span>ettivo complessivo d<span class=\"_ _3\"></span>ell\u2019acquisizione,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rilevazi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>ne e misuraz<span class=\"_ _3\"></span>ione delle at<span class=\"_ _3\"></span>tivit\u00e0 identificabili ac<span class=\"_ _3\"></span>quisite<span class=\"_ _3\"></span> e delle <span class=\"_ _3\"></span>passivit\u00e0 ass<span class=\"_ _3\"></span>unte<span class=\"ls1b\">, </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">rilevazi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>ne e misurazione dell\u2019avviamento o dell\u2019<span class=\"ff1\">eventu<span class=\"_ _3\"></span>ale utile derivante <span class=\"_ _2\"></span>da un<span class=\"lsd\">a </span>ac<span class=\"_ _3\"></span>quisizione a prezzi<span class=\"_ _89\"> </span></span></span></span>favorevoli,<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">definizione delle Cash Gene<span class=\"_ _3\"></span>rating Units <span class=\"_ _3\"></span>ed allocazione <span class=\"_ _3\"></span>del<span class=\"ff9\">l\u2019avviamento<span class=\"_ _3\"></span></span>,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">definizione <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>periodo <span class=\"_ _25\"> </span>di <span class=\"_ _e\"> </span>valu<span class=\"_ _3\"></span>tazione, <span class=\"_ _e\"> </span>deter<span class=\"_ _3\"></span>minazio<span class=\"_ _3\"></span>ne <span class=\"_ _e\"> </span>degli <span class=\"_ _25\"> </span>eleme<span class=\"_ _3\"></span>nti <span class=\"_ _e\"> </span>inclusi <span class=\"_ _25\"> </span>nell\u2019o<span class=\"_ _3\"></span>perazione <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>aggregazione, ivi inclusi <span class=\"_ _3\"></span>i costi correla<span class=\"_ _3\"></span>ti all\u2019acquisizione.<span class=\"_ _89\"> </span>Nel <span class=\"_ _e\"> </span>caso <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>acquisizione <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>detengono <span class=\"_ _25\"> </span>unicamente <span class=\"_ _e\"> </span>assets, <span class=\"_ _e\"> </span>il <span class=\"_ _e\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _e\"> </span>ritiene <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>non <span class=\"_ _e\"> </span>siano<span class=\"_ _89\"> </span>soddisfatte <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ndizioni <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>poter <span class=\"_ _8\"></span>considerare <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>binations. <span class=\"_ _8\"></span>Di <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nseguenza,<span class=\"_ _89\"> </span>le acquisizioni di tali soci<span class=\"_ _3\"></span>et\u00e0 saranno trattat<span class=\"_ _8\"></span>e contabilmente come asset<span class=\"_ _3\"></span>s acquisitions.<span class=\"_ _89\"> </span>Acquisizione Inmobiliaria <span class=\"_ _2\"></span>Pa<span class=\"_ _3\"></span>cuare PLI Limitada<span class=\"_ _89\"> </span>In <span class=\"_ _25\"> </span>data <span class=\"_ _26\"> </span>21 <span class=\"_ _25\"> </span>febb<span class=\"_ _3\"></span>raio <span class=\"_ _25\"> </span>2024<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Orsero <span class=\"_ _26\"> </span>S.p.A. <span class=\"_ _25\"> </span>ha <span class=\"_ _26\"> </span>finalizzato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>l\u2019accordo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>l<span class=\"_ _3\"></span>\u2019acquisto <span class=\"_ _26\"> </span>del <span class=\"_ _25\"> </span>100% <span class=\"_ _26\"> </span>della <span class=\"_ _25\"> </span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span>Inmobiliaria <span class=\"_ _8\"></span>Pacu<span class=\"_ _3\"></span>are <span class=\"_ _8\"></span>PLI<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Limitada,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>costaricense <span class=\"_ _f\"></span>proprietaria <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>fficio <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>Costa <span class=\"_ _8\"></span>Rica, <span class=\"_ _f\"></span>affittato <span class=\"_ _8\"></span>ad<span class=\"_ _89\"> </span>una societ\u00e0 del Gru<span class=\"_ _3\"></span>ppo.<span class=\"_ _89\"> </span>Trattandosi <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>acquisizione <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>det<span class=\"_ _3\"></span>iene <span class=\"_ _28\"> </span>un <span class=\"_ _2b\"> </span>unico <span class=\"_ _28\"> </span>asset, <span class=\"_ _28\"> </span>l\u2019u<span class=\"_ _3\"></span>fficio <span class=\"_ _28\"> </span>affittato <span class=\"_ _2b\"> </span>ad <span class=\"_ _28\"> </span>una <span class=\"_ _2b\"> </span>societ\u00e0 <span class=\"_ _28\"> </span>del<span class=\"_ _89\"> </span>Gruppo <span class=\"_ _f\"></span>Ors<span class=\"_ _3\"></span>ero, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rispettano <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>efinizione <span class=\"_ _28\"></span>dell\u2019IFRS <span class=\"_ _f\"></span>3 <span class=\"_ _2b\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _28\"></span>Aggregazione<span class=\"_ _89\"> </span></span>aziendali. <span class=\"_ _28\"></span>Pertanto, <span class=\"_ _f\"></span>tali<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>e <span class=\"_ _28\"> </span>passivit\u00e0, <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>stat<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>contabilizzate <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _28\"></span>acquisizioni <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>singole<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>e<span class=\"_ _89\"> </span>passivit\u00e0, allocando la d<span class=\"_ _3\"></span>ifferenza fra prezzo pagato e attivit\u00e0 nette acquisite a Imm<span class=\"_ _3\"></span>obili, impianti e macchinari<span class=\"_ _89\"> </span>e nello specifico a Terr<span class=\"_ _3\"></span>eni e Fab<span class=\"_ _3\"></span>bricati.<span class=\"_ _89\"> </span>Corrispettivo trasfe<span class=\"_ _3\"></span>rito<span class=\"_ _89\"> </span>Il <span class=\"_ _3\"></span><span class=\"ff9\">corrispettivo <span class=\"_ _3\"></span>dell\u2019acquisiz<span class=\"_ _3\"></span>ione \u00e8 <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>isultato <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>662 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _3\"></span>per l\u2019ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>100% <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cap<span class=\"_ _3\"></span>itale<span class=\"_ _89\"> </span></span>sociale della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0, trasfer<span class=\"_ _3\"></span>ito med<span class=\"_ _3\"></span>iante d<span class=\"_ _3\"></span>isponibilit\u00e0 <span class=\"_ _3\"></span>liquide. <span class=\"_ _3\"></span>Tale c<span class=\"_ _3\"></span>orrispettivo<span class=\"_ _3\"></span> \u00e8 s<span class=\"_ _3\"></span>tato <span class=\"_ _3\"></span>assunto <span class=\"_ _3\"></span>sulla b<span class=\"_ _3\"></span>ase del<span class=\"_ _89\"> </span>valore di mercato dell<span class=\"_ _3\"></span>'immob<span class=\"_ _3\"></span>ile.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-688": {
   "value": "Aggregazioni aziendali<span class=\"ls0\"> e<span class=\"_ _2\"></span> acquisizione di asset </span>Le <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>aggregazione <span class=\"_ _8\"></span>az<span class=\"_ _3\"></span>iendale <span class=\"_ _8\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">business <span class=\"_ _f\"></span>combination<span class=\"_ _3\"></span><span class=\"ff9\">) <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span>contabilizzate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>accord<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>l\u2019IFRS <span class=\"_ _f\"></span>3 </span></span>secondo <span class=\"_ _b\"></span>il <span class=\"_ _2\"></span>cosiddett<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>\u201cacquisition <span class=\"_ _2\"></span>met<span class=\"_ _3\"></span>hod\u201d <span class=\"_ _b\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>raduce <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>nel <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 e <span class=\"_ _28\"> </span>delle <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>dell\u2019aggre<span class=\"_ _3\"></span>gata <span class=\"_ _28\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>se<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fossero<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>state <span class=\"_ _2b\"> </span>acquisite <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>ingolarmente<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>I<span class=\"_ _3\"></span>l <span class=\"_ _28\"> </span>corrispett<span class=\"_ _3\"></span>i<span class=\"_ _8\"></span><span class=\"ff1\">vo <span class=\"_ _28\"> </span>trasferito<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>in </span>un\u2019aggregazione <span class=\"_ _28\"> </span>azienda<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>valutato <span class=\"_ _28\"> </span>al <span class=\"_ _2b\"> </span><span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>eterminato <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>me <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>somma <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _28\"> </span></span>fai<span class=\"_ _3\"></span>r <span class=\"_ _28\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ata <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> </span></span>acquisizione, <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rasferite <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>all\u2019acquirente <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>precedenti <span class=\"_ _3\"></span>soc<span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>\u2019acquisita, <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>sost<span class=\"_ _3\"></span>enute dall\u2019acquirente per <span class=\"_ _2\"></span>tali soggetti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle i<span class=\"_ _2\"></span>nt<span class=\"_ _3\"></span>eressenze emesse <span class=\"_ _2\"></span>dall<span class=\"_ _3\"></span>\u2019acquirente.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>Rispett<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>a quanto <span class=\"_ _2\"></span>appena descritto </span>si <span class=\"_ _f\"></span>segnala <span class=\"_ _28\"></span>che <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>altre<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>classi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>passiv<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _f\"></span>(qu<span class=\"_ _3\"></span>ali <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>ese<span class=\"_ _3\"></span>mpio <span class=\"_ _f\"></span>le <span class=\"_ _2b\"> </span>imposte <span class=\"_ _28\"></span>differite <span class=\"_ _f\"></span>attive <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>passive, <span class=\"_ _f\"></span>le attivit\u00e0 e le <span class=\"_ _2\"></span>passivit\u00e0 per i benefici ai <span class=\"_ _2\"></span>dipendent<span class=\"_ _3\"></span>i, le p<span class=\"_ _2\"></span>as<span class=\"_ _3\"></span>sivit\u00e0 o strumenti di capi<span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>e relativi a <span class=\"_ _2\"></span>pa<span class=\"_ _3\"></span>gamenti basati su <span class=\"_ _3\"></span>azioni dell<span class=\"_ _3\"></span>\u2019impresa <span class=\"_ _3\"></span>acquisita<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"ff1\"> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>destinate <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _3\"></span>) <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>invece <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>putati sec<span class=\"_ _3\"></span>ondo <span class=\"_ _3\"></span>il </span>loro princip<span class=\"_ _3\"></span>io di rif<span class=\"_ _3\"></span>erimento.<span class=\"_ _3\"></span> <span class=\"ff9\">I c<span class=\"_ _3\"></span>osti correlat<span class=\"_ _3\"></span>i all\u2019acqu<span class=\"_ _3\"></span>isizione sono <span class=\"_ _3\"></span>contabilizzat<span class=\"_ _3\"></span>i come <span class=\"_ _3\"></span>spese ne<span class=\"_ _3\"></span>i periodi <span class=\"_ _3\"></span>in cu<span class=\"_ _3\"></span>i </span>tali <span class=\"_ _2c\"> </span>costi <span class=\"_ _2c\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2c\"> </span>sostenuti<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> <span class=\"_ _2c\"> </span>Nel <span class=\"_ _2c\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>ag<span class=\"_ _3\"></span>gregazioni <span class=\"_ _2c\"> </span>az<span class=\"_ _3\"></span>iendali <span class=\"_ _2c\"> </span>av<span class=\"_ _3\"></span>venute <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>fasi, <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>partecipaz<span class=\"_ _3\"></span>ione precedentemente detenuta dal <span class=\"_ _2\"></span>Gruppo nell\u2019impresa acquisita <span class=\"_ _2\"></span>\u00e8 rivalutata al <span class=\"ffc\">fair value <span class=\"_ _2\"></span><span class=\"ff1\">all<span class=\"_ _3\"></span>a data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quisizione </span></span>del controllo e l\u2019eventu<span class=\"_ _3\"></span>ale utile o perd<span class=\"_ _3\"></span>ita che ne conse<span class=\"_ _3\"></span>gue \u00e8 rilevata nel co<span class=\"_ _3\"></span>nto economico<span class=\"_ _8\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span>L\u2019avviamento \u00e8 rilevat<span class=\"_ _3\"></span>o alla data di acquisiz<span class=\"_ _3\"></span>ione del control<span class=\"_ _3\"></span>lo di un\u2019entit\u00e0 ed \u00e8 val<span class=\"_ _3\"></span>utato per diffe<span class=\"_ _3\"></span>renza fra:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">il corrispettivo trasferito, </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">il <span class=\"_ _28\"> </span>valore <span class=\"_ _2b\"> </span>netto <span class=\"_ _2b\"> </span>degli<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>importi, <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span>data <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>acquis<span class=\"_ _3\"></span>izione, <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>id<span class=\"_ _3\"></span>entificabili <span class=\"_ _2b\"> </span>acquisite<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>elle<span class=\"_ _89\"> </span></span></span>passivit\u00e0 assunte identif<span class=\"_ _3\"></span>icabili valutate al fair <span class=\"_ _3\"></span>value.<span class=\"_ _89\"> </span>Se il <span class=\"_ _2\"></span><span class=\"ffc\">fair value<span class=\"ff1\"> delle attivit\u00e0 <span class=\"_ _2\"></span>nette identificabili acquisite \u00e8 <span class=\"_ _2\"></span>su<span class=\"_ _3\"></span>periore al <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rrispettivo<span class=\"_ _3\"></span> trasferito <span class=\"_ _2\"></span>la differenza che<span class=\"_ _89\"> </span></span></span>emerge, <span class=\"_ _8\"></span>do<span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>avere <span class=\"_ _8\"></span>verific<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>se <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>corrett<span class=\"_ _3\"></span>o, <span class=\"_ _8\"></span>viene <span class=\"_ _f\"></span>rilevata <span class=\"_ _f\"></span>nel<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquis<span class=\"_ _3\"></span>izione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>provent<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>derivante <span class=\"_ _8\"></span>dalla <span class=\"_ _3\"></span>transazi<span class=\"_ _3\"></span>one <span class=\"_ _3\"></span>conclusa<span class=\"_ _8\"></span>. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>termine<span class=\"_ _89\"> </span>dell\u2019esercizio <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>cui <span class=\"_ _20\"> </span>ha <span class=\"_ _2b\"> </span>luo<span class=\"_ _3\"></span>go <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>\u2019aggregazione, <span class=\"_ _20\"> </span>la<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ontabilizzazione  iniziale <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>una <span class=\"_ _2b\"> </span>aggr<span class=\"_ _3\"></span>egazione <span class=\"_ _20\"> </span>aziendale <span class=\"_ _20\"> </span>\u00e8<span class=\"_ _89\"> </span></span>incompleta <span class=\"_ _3\"></span>essa <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>a u<span class=\"_ _3\"></span>tilizzando <span class=\"_ _3\"></span>valori<span class=\"_ _3\"></span> pro<span class=\"_ _3\"></span>vvisori. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ettifiche <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>porti <span class=\"_ _3\"></span>provvisori <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>dat<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>conta<span class=\"_ _3\"></span>bilizzate <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>effet<span class=\"_ _3\"></span>to <span class=\"_ _8\"></span>retroatt<span class=\"_ _3\"></span>ivo <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>riflettere <span class=\"_ _8\"></span>le<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>nu<span class=\"_ _3\"></span>ove <span class=\"_ _8\"></span>informazioni <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>pprese <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span><span class=\"ls97\">u<span class=\"_ _89\"> </span></span>fatti <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>circostanze <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>he, <span class=\"_ _8\"></span>se <span class=\"_ _f\"></span>note, <span class=\"_ _f\"></span>avrebbero <span class=\"_ _f\"></span>influenzato <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>valutazione <span class=\"_ _8\"></span>degl<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>importi <span class=\"_ _2b\"> </span>rilevati <span class=\"_ _28\"> </span>in <span class=\"_ _2b\"> </span>tale <span class=\"_ _2b\"> </span>dat<span class=\"_ _3\"></span>a. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>periodo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _2b\"> </span>ha <span class=\"_ _28\"> </span>una <span class=\"_ _2b\"> </span>durat<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>12 <span class=\"_ _2b\"> </span>mesi <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>decorrere <span class=\"_ _2b\"> </span>dalla <span class=\"_ _2b\"> </span>data <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span>acquisizione. <span class=\"_ _f\"></span>Eventuali <span class=\"_ _f\"></span>corrispetti<span class=\"_ _3\"></span>vi <span class=\"_ _f\"></span>sottoposti <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>condizione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>evisti <span class=\"_ _f\"></span>dal <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>ratto <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ag<span class=\"_ _3\"></span>gregazione <span class=\"_ _f\"></span>aziendale<span class=\"_ _89\"> </span>sono <span class=\"_ _2e\"> </span>valutati <span class=\"_ _2e\"> </span>al <span class=\"_ _14\"> </span>fair <span class=\"_ _2e\"> </span>valu<span class=\"_ _3\"></span>e <span class=\"_ _2e\"> </span>alla <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>ata <span class=\"_ _2e\"> </span>di <span class=\"_ _2e\"> </span>ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _2e\"> </span>ed<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>inclusi <span class=\"_ _2e\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>valore <span class=\"_ _14\"> </span>dei <span class=\"_ _2e\"> </span>corrispettiv<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>trasferit<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nell\u2019aggregazione <span class=\"_ _2\"></span>azi<span class=\"_ _3\"></span>endale <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>determ<span class=\"_ _3\"></span>inazio<span class=\"ff1\">n<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019avviamento</span>. Ev<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>ntuali <span class=\"_ _2\"></span>variazio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>successive<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tale<span class=\"_ _89\"> </span></span>fair <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>e, che <span class=\"_ _2\"></span>sono qualificabili come <span class=\"_ _2\"></span>retti<span class=\"_ _3\"></span>fiche sorte <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>el p<span class=\"_ _2\"></span>er<span class=\"_ _3\"></span>iodo di <span class=\"_ _2\"></span>misurazion<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ono incluse <span class=\"_ _2\"></span>nell\u2019av<span class=\"_ _3\"></span>viamento<span class=\"_ _89\"> </span>in <span class=\"_ _f\"></span>modo <span class=\"_ _8\"></span>retros<span class=\"_ _3\"></span>pettivo. <span class=\"_ _f\"></span><span class=\"ff9\">Dop<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>ril<span class=\"_ _3\"></span>evazione <span class=\"_ _f\"></span>iniziale, <span class=\"_ _f\"></span>l\u2019avviamento <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>misurato <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>costo <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>netto <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>iduzioni <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span></span>valore <span class=\"_ _28\"></span>cumulate. <span class=\"_ _28\"></span>Le <span class=\"_ _f\"></span>suc<span class=\"_ _3\"></span>cessive <span class=\"_ _28\"> </span>variazioni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>fair <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"></span>corrispettivi <span class=\"_ _28\"></span>potenziali <span class=\"_ _f\"></span>vengono <span class=\"_ _28\"> </span>riconosciute <span class=\"_ _28\"> </span>nel<span class=\"_ _89\"> </span>conto <span class=\"_ _e\"> </span>economico <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>economico <span class=\"_ _e\"> </span>complessivo <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>il <span class=\"_ _e\"> </span>corrispettivo <span class=\"_ _e\"> </span>potenzial<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _e\"> </span>un\u2019attivit\u00e0 <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>passivit\u00e0<span class=\"_ _89\"> </span>finanziaria. Di seguito \u00e8<span class=\"_ _3\"></span> presentato <span class=\"_ _3\"></span>il percorso meto<span class=\"_ _3\"></span>dologico ut<span class=\"_ _3\"></span>ilizzato per il<span class=\"_ _3\"></span> primo conso<span class=\"_ _3\"></span>lidamento int<span class=\"_ _3\"></span>egrale delle<span class=\"_ _3\"></span> societ\u00e0<span class=\"_ _89\"> </span>acquisite cos\u00ec come rich<span class=\"_ _3\"></span>iesto dai pr<span class=\"_ _3\"></span>incipi contabili di riferim<span class=\"_ _3\"></span>ento.<span class=\"_ _3\"></span> Le acquisizion<span class=\"_ _3\"></span>i sono st<span class=\"_ _3\"></span>ate c<span class=\"_ _3\"></span>ontabilizzate <span class=\"_ _3\"></span>in confor<span class=\"_ _3\"></span>mit\u00e0 <span class=\"_ _3\"></span>con l\u2019IFRS <span class=\"_ _3\"></span>3 sul<span class=\"_ _3\"></span>le aggregazio<span class=\"_ _3\"></span>ni di impr<span class=\"_ _3\"></span>ese che <span class=\"_ _3\"></span>prevede<span class=\"_ _89\"> </span>il conformarsi alle fasi <span class=\"_ _3\"></span>previste nell\u2019ap<span class=\"_ _3\"></span>plicazione dell\u2019<span class=\"_ _3\"></span><span class=\"ffc\">ac<span class=\"_ _3\"></span>quisition meth<span class=\"_ _3\"></span>od<span class=\"ff1\">:<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">determinazione della data di ac<span class=\"_ _3\"></span>quisizione del control<span class=\"_ _3\"></span>lo,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">determinazione del corrisp<span class=\"_ _3\"></span>ettivo complessivo d<span class=\"_ _3\"></span>ell\u2019acquisizione,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rilevazi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>ne e misuraz<span class=\"_ _3\"></span>ione delle at<span class=\"_ _3\"></span>tivit\u00e0 identificabili ac<span class=\"_ _3\"></span>quisite<span class=\"_ _3\"></span> e delle <span class=\"_ _3\"></span>passivit\u00e0 ass<span class=\"_ _3\"></span>unte<span class=\"ls1b\">, </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">rilevazi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>ne e misurazione dell\u2019avviamento o dell\u2019<span class=\"ff1\">eventu<span class=\"_ _3\"></span>ale utile derivante <span class=\"_ _2\"></span>da un<span class=\"lsd\">a </span>ac<span class=\"_ _3\"></span>quisizione a prezzi<span class=\"_ _89\"> </span></span></span></span>favorevoli,<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">definizione delle Cash Gene<span class=\"_ _3\"></span>rating Units <span class=\"_ _3\"></span>ed allocazione <span class=\"_ _3\"></span>del<span class=\"ff9\">l\u2019avviamento<span class=\"_ _3\"></span></span>,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">definizione <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>periodo <span class=\"_ _25\"> </span>di <span class=\"_ _e\"> </span>valu<span class=\"_ _3\"></span>tazione, <span class=\"_ _e\"> </span>deter<span class=\"_ _3\"></span>minazio<span class=\"_ _3\"></span>ne <span class=\"_ _e\"> </span>degli <span class=\"_ _25\"> </span>eleme<span class=\"_ _3\"></span>nti <span class=\"_ _e\"> </span>inclusi <span class=\"_ _25\"> </span>nell\u2019o<span class=\"_ _3\"></span>perazione <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>aggregazione, ivi inclusi <span class=\"_ _3\"></span>i costi correla<span class=\"_ _3\"></span>ti all\u2019acquisizione.<span class=\"_ _89\"> </span>Nel <span class=\"_ _e\"> </span>caso <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>acquisizione <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>detengono <span class=\"_ _25\"> </span>unicamente <span class=\"_ _e\"> </span>assets, <span class=\"_ _e\"> </span>il <span class=\"_ _e\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _e\"> </span>ritiene <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>non <span class=\"_ _e\"> </span>siano<span class=\"_ _89\"> </span>soddisfatte <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ndizioni <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>poter <span class=\"_ _8\"></span>considerare <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>binations. <span class=\"_ _8\"></span>Di <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nseguenza,<span class=\"_ _89\"> </span>le acquisizioni di tali soci<span class=\"_ _3\"></span>et\u00e0 saranno trattat<span class=\"_ _8\"></span>e contabilmente come asset<span class=\"_ _3\"></span>s acquisitions.<span class=\"_ _89\"> </span>Acquisizione Inmobiliaria <span class=\"_ _2\"></span>Pa<span class=\"_ _3\"></span>cuare PLI Limitada<span class=\"_ _89\"> </span>In <span class=\"_ _25\"> </span>data <span class=\"_ _26\"> </span>21 <span class=\"_ _25\"> </span>febb<span class=\"_ _3\"></span>raio <span class=\"_ _25\"> </span>2024<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Orsero <span class=\"_ _26\"> </span>S.p.A. <span class=\"_ _25\"> </span>ha <span class=\"_ _26\"> </span>finalizzato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>l\u2019accordo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>l<span class=\"_ _3\"></span>\u2019acquisto <span class=\"_ _26\"> </span>del <span class=\"_ _25\"> </span>100% <span class=\"_ _26\"> </span>della <span class=\"_ _25\"> </span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span>Inmobiliaria <span class=\"_ _8\"></span>Pacu<span class=\"_ _3\"></span>are <span class=\"_ _8\"></span>PLI<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Limitada,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>costaricense <span class=\"_ _f\"></span>proprietaria <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>fficio <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>Costa <span class=\"_ _8\"></span>Rica, <span class=\"_ _f\"></span>affittato <span class=\"_ _8\"></span>ad<span class=\"_ _89\"> </span>una societ\u00e0 del Gru<span class=\"_ _3\"></span>ppo.<span class=\"_ _89\"> </span>Trattandosi <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>acquisizione <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>det<span class=\"_ _3\"></span>iene <span class=\"_ _28\"> </span>un <span class=\"_ _2b\"> </span>unico <span class=\"_ _28\"> </span>asset, <span class=\"_ _28\"> </span>l\u2019u<span class=\"_ _3\"></span>fficio <span class=\"_ _28\"> </span>affittato <span class=\"_ _2b\"> </span>ad <span class=\"_ _28\"> </span>una <span class=\"_ _2b\"> </span>societ\u00e0 <span class=\"_ _28\"> </span>del<span class=\"_ _89\"> </span>Gruppo <span class=\"_ _f\"></span>Ors<span class=\"_ _3\"></span>ero, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rispettano <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>efinizione <span class=\"_ _28\"></span>dell\u2019IFRS <span class=\"_ _f\"></span>3 <span class=\"_ _2b\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _28\"></span>Aggregazione<span class=\"_ _89\"> </span></span>aziendali. <span class=\"_ _28\"></span>Pertanto, <span class=\"_ _f\"></span>tali<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>e <span class=\"_ _28\"> </span>passivit\u00e0, <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>stat<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>contabilizzate <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _28\"></span>acquisizioni <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>singole<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>e<span class=\"_ _89\"> </span>passivit\u00e0, allocando la d<span class=\"_ _3\"></span>ifferenza fra prezzo pagato e attivit\u00e0 nette acquisite a Imm<span class=\"_ _3\"></span>obili, impianti e macchinari<span class=\"_ _89\"> </span>e nello specifico a Terr<span class=\"_ _3\"></span>eni e Fab<span class=\"_ _3\"></span>bricati.<span class=\"_ _89\"> </span>Corrispettivo trasfe<span class=\"_ _3\"></span>rito<span class=\"_ _89\"> </span>Il <span class=\"_ _3\"></span><span class=\"ff9\">corrispettivo <span class=\"_ _3\"></span>dell\u2019acquisiz<span class=\"_ _3\"></span>ione \u00e8 <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>isultato <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>662 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _3\"></span>per l\u2019ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>100% <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cap<span class=\"_ _3\"></span>itale<span class=\"_ _89\"> </span></span>sociale della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0, trasfer<span class=\"_ _3\"></span>ito med<span class=\"_ _3\"></span>iante d<span class=\"_ _3\"></span>isponibilit\u00e0 <span class=\"_ _3\"></span>liquide. <span class=\"_ _3\"></span>Tale c<span class=\"_ _3\"></span>orrispettivo<span class=\"_ _3\"></span> \u00e8 s<span class=\"_ _3\"></span>tato <span class=\"_ _3\"></span>assunto <span class=\"_ _3\"></span>sulla b<span class=\"_ _3\"></span>ase del<span class=\"_ _89\"> </span>valore di mercato dell<span class=\"_ _3\"></span>'immob<span class=\"_ _3\"></span>ile.<span class=\"_ _89\"> </span>Avviamento<span class=\"_ _89\"> </span>Nel <span class=\"_ _8\"></span>caso <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>aziende, <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>attivit\u00e0, <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>potenzial<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>acquis<span class=\"_ _3\"></span>ite <span class=\"_ _8\"></span>ed <span class=\"_ _f\"></span>identificabili<span class=\"_ _89\"> </span>sono rilevate al valore co<span class=\"_ _3\"></span>rrent<span class=\"_ _3\"></span>e (fair value) alla data d<span class=\"_ _3\"></span>i ac<span class=\"_ _3\"></span>quisizione. La differe<span class=\"_ _3\"></span>nza positiva tra il <span class=\"_ _3\"></span>prezzo pagato<span class=\"_ _89\"> </span>per l\u2019acquisto <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>qu<span class=\"ff1\">ota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>int<span class=\"_ _3\"></span>eressenza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>soci <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lante <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>corrente <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span>acquisite <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span><span class=\"ff9\">\u201c</span>Avviam<span class=\"_ _3\"></span>ento<span class=\"ff9\">\u201d. <span class=\"_ _8\"></span>L\u2019eventuale <span class=\"_ _8\"></span>differenza <span class=\"_ _8\"></span>negativa <span class=\"_ _8\"></span>(\u201cavvi<span class=\"_ _3\"></span>amento <span class=\"_ _8\"></span>negativo\u201d) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>vece<span class=\"_ _89\"> </span></span>rilevata a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _3\"></span>izi<span class=\"_ _3\"></span><span class=\"ff1\">one. <span class=\"_ _3\"></span></span>La voc<span class=\"_ _3\"></span>e \u201c<span class=\"ff1\">A<span class=\"_ _3\"></span>vviamento</span>\u201d <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> rilevata<span class=\"_ _3\"></span> come <span class=\"_ _3\"></span>attivit\u00e0 a<span class=\"_ _3\"></span> v<span class=\"_ _3\"></span>ita<span class=\"_ _89\"> </span>utile <span class=\"_ _3\"></span>indef<span class=\"_ _3\"></span>inita <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>assoggettata <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>verificata<span class=\"_ _89\"> </span>almeno annualment<span class=\"_ _3\"></span>e e com<span class=\"_ _3\"></span>unque ogni <span class=\"_ _3\"></span>qualvolta si <span class=\"_ _3\"></span>verifichino eventi<span class=\"_ _3\"></span> che faccia<span class=\"_ _3\"></span>no presupporr<span class=\"_ _3\"></span>e una r<span class=\"_ _3\"></span>iduzione<span class=\"_ _89\"> </span>di valore, <span class=\"_ _3\"></span>adot<span class=\"_ _3\"></span>tando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri <span class=\"_ _3\"></span>indicati <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36. <span class=\"_ _3\"></span>Le <span class=\"_ _8\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>ricono<span class=\"_ _3\"></span>sciute <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>non <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>successivament<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>ripristinate.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>In <span class=\"_ _26\"> </span>caso <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>cessione <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>una <span class=\"_ _26\"> </span>societ\u00e0 <span class=\"_ _26\"> </span>controllat<span class=\"_ _3\"></span>a, <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>valore <span class=\"_ _26\"> </span>netto<span class=\"_ _89\"> </span>del<span class=\"ff9 ls1a\">l\u2019<span class=\"ls0\">\u201c</span></span>Avviamento<span class=\"ff9\">\u201d <span class=\"_ _2b\"> </span>ad <span class=\"_ _2b\"> </span>essa <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tribuibile <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>incluso <span class=\"_ _2b\"> </span>nella<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>determ<span class=\"_ _3\"></span>inazione <span class=\"_ _28\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>plus<span class=\"_ _3\"></span>valenza <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>minus<span class=\"_ _3\"></span>valenza <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>cessione. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>ricorda <span class=\"_ _8\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">partire <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>2023, <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _f\"></span>dell\u2019analisi <span class=\"_ _f\"></span>effettuata <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>supporto <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nsulente<span class=\"_ _89\"> </span></span>esterno, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>stato <span class=\"_ _f\"></span>implement<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>un <span class=\"_ _28\"></span>nuovo <span class=\"_ _f\"></span><span class=\"ff9\">assetto <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>allocazione <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>monitoraggio <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ell\u2019avviamento <span class=\"_ _28\"> </span></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>prevede<span class=\"_ _89\"> </span>un\u2019aggregazione nel <span class=\"_ _3\"></span>pi\u00f9 ampio Grup<span class=\"_ _3\"></span>po di CGU Dist<span class=\"_ _3\"></span><span class=\"ff1\">rib<span class=\"_ _3\"></span>uzione in luogo dell<span class=\"_ _3\"></span>e singole CGU<span class=\"_ _3\"></span>-Paese<span class=\"_ _3\"></span><span class=\"ls1d\">.<span class=\"_ _89\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-728": {
   "value": "Aggregazioni aziendali<span class=\"ls0\"> e<span class=\"_ _2\"></span> acquisizione di asset </span>Le <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>aggregazione <span class=\"_ _8\"></span>az<span class=\"_ _3\"></span>iendale <span class=\"_ _8\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">business <span class=\"_ _f\"></span>combination<span class=\"_ _3\"></span><span class=\"ff9\">) <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span>contabilizzate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>accord<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>l\u2019IFRS <span class=\"_ _f\"></span>3 </span></span>secondo <span class=\"_ _b\"></span>il <span class=\"_ _2\"></span>cosiddett<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>\u201cacquisition <span class=\"_ _2\"></span>met<span class=\"_ _3\"></span>hod\u201d <span class=\"_ _b\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>raduce <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>nel <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 e <span class=\"_ _28\"> </span>delle <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>dell\u2019aggre<span class=\"_ _3\"></span>gata <span class=\"_ _28\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>se<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fossero<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>state <span class=\"_ _2b\"> </span>acquisite <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>ingolarmente<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>I<span class=\"_ _3\"></span>l <span class=\"_ _28\"> </span>corrispett<span class=\"_ _3\"></span>i<span class=\"_ _8\"></span><span class=\"ff1\">vo <span class=\"_ _28\"> </span>trasferito<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>in </span>un\u2019aggregazione <span class=\"_ _28\"> </span>azienda<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>valutato <span class=\"_ _28\"> </span>al <span class=\"_ _2b\"> </span><span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>eterminato <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>me <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>somma <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _28\"> </span></span>fai<span class=\"_ _3\"></span>r <span class=\"_ _28\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ata <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> </span></span>acquisizione, <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rasferite <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>all\u2019acquirente <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>precedenti <span class=\"_ _3\"></span>soc<span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>\u2019acquisita, <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>sost<span class=\"_ _3\"></span>enute dall\u2019acquirente per <span class=\"_ _2\"></span>tali soggetti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle i<span class=\"_ _2\"></span>nt<span class=\"_ _3\"></span>eressenze emesse <span class=\"_ _2\"></span>dall<span class=\"_ _3\"></span>\u2019acquirente.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>Rispett<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>a quanto <span class=\"_ _2\"></span>appena descritto </span>si <span class=\"_ _f\"></span>segnala <span class=\"_ _28\"></span>che <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>altre<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>classi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>passiv<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _f\"></span>(qu<span class=\"_ _3\"></span>ali <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>ese<span class=\"_ _3\"></span>mpio <span class=\"_ _f\"></span>le <span class=\"_ _2b\"> </span>imposte <span class=\"_ _28\"></span>differite <span class=\"_ _f\"></span>attive <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>passive, <span class=\"_ _f\"></span>le attivit\u00e0 e le <span class=\"_ _2\"></span>passivit\u00e0 per i benefici ai <span class=\"_ _2\"></span>dipendent<span class=\"_ _3\"></span>i, le p<span class=\"_ _2\"></span>as<span class=\"_ _3\"></span>sivit\u00e0 o strumenti di capi<span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>e relativi a <span class=\"_ _2\"></span>pa<span class=\"_ _3\"></span>gamenti basati su <span class=\"_ _3\"></span>azioni dell<span class=\"_ _3\"></span>\u2019impresa <span class=\"_ _3\"></span>acquisita<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"ff1\"> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>destinate <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _3\"></span>) <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>invece <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>putati sec<span class=\"_ _3\"></span>ondo <span class=\"_ _3\"></span>il </span>loro princip<span class=\"_ _3\"></span>io di rif<span class=\"_ _3\"></span>erimento.<span class=\"_ _3\"></span> <span class=\"ff9\">I c<span class=\"_ _3\"></span>osti correlat<span class=\"_ _3\"></span>i all\u2019acqu<span class=\"_ _3\"></span>isizione sono <span class=\"_ _3\"></span>contabilizzat<span class=\"_ _3\"></span>i come <span class=\"_ _3\"></span>spese ne<span class=\"_ _3\"></span>i periodi <span class=\"_ _3\"></span>in cu<span class=\"_ _3\"></span>i </span>tali <span class=\"_ _2c\"> </span>costi <span class=\"_ _2c\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2c\"> </span>sostenuti<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> <span class=\"_ _2c\"> </span>Nel <span class=\"_ _2c\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>ag<span class=\"_ _3\"></span>gregazioni <span class=\"_ _2c\"> </span>az<span class=\"_ _3\"></span>iendali <span class=\"_ _2c\"> </span>av<span class=\"_ _3\"></span>venute <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>fasi, <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>partecipaz<span class=\"_ _3\"></span>ione precedentemente detenuta dal <span class=\"_ _2\"></span>Gruppo nell\u2019impresa acquisita <span class=\"_ _2\"></span>\u00e8 rivalutata al <span class=\"ffc\">fair value <span class=\"_ _2\"></span><span class=\"ff1\">all<span class=\"_ _3\"></span>a data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quisizione </span></span>del controllo e l\u2019eventu<span class=\"_ _3\"></span>ale utile o perd<span class=\"_ _3\"></span>ita che ne conse<span class=\"_ _3\"></span>gue \u00e8 rilevata nel co<span class=\"_ _3\"></span>nto economico<span class=\"_ _8\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span>L\u2019avviamento \u00e8 rilevat<span class=\"_ _3\"></span>o alla data di acquisiz<span class=\"_ _3\"></span>ione del control<span class=\"_ _3\"></span>lo di un\u2019entit\u00e0 ed \u00e8 val<span class=\"_ _3\"></span>utato per diffe<span class=\"_ _3\"></span>renza fra:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">il corrispettivo trasferito, </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">il <span class=\"_ _28\"> </span>valore <span class=\"_ _2b\"> </span>netto <span class=\"_ _2b\"> </span>degli<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>importi, <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span>data <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>acquis<span class=\"_ _3\"></span>izione, <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>id<span class=\"_ _3\"></span>entificabili <span class=\"_ _2b\"> </span>acquisite<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>elle<span class=\"_ _89\"> </span></span></span>passivit\u00e0 assunte identif<span class=\"_ _3\"></span>icabili valutate al fair <span class=\"_ _3\"></span>value.<span class=\"_ _89\"> </span>Se il <span class=\"_ _2\"></span><span class=\"ffc\">fair value<span class=\"ff1\"> delle attivit\u00e0 <span class=\"_ _2\"></span>nette identificabili acquisite \u00e8 <span class=\"_ _2\"></span>su<span class=\"_ _3\"></span>periore al <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rrispettivo<span class=\"_ _3\"></span> trasferito <span class=\"_ _2\"></span>la differenza che<span class=\"_ _89\"> </span></span></span>emerge, <span class=\"_ _8\"></span>do<span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>avere <span class=\"_ _8\"></span>verific<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>se <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>corrett<span class=\"_ _3\"></span>o, <span class=\"_ _8\"></span>viene <span class=\"_ _f\"></span>rilevata <span class=\"_ _f\"></span>nel<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquis<span class=\"_ _3\"></span>izione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>provent<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>derivante <span class=\"_ _8\"></span>dalla <span class=\"_ _3\"></span>transazi<span class=\"_ _3\"></span>one <span class=\"_ _3\"></span>conclusa<span class=\"_ _8\"></span>. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>termine<span class=\"_ _89\"> </span>dell\u2019esercizio <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>cui <span class=\"_ _20\"> </span>ha <span class=\"_ _2b\"> </span>luo<span class=\"_ _3\"></span>go <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>\u2019aggregazione, <span class=\"_ _20\"> </span>la<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ontabilizzazione  iniziale <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>una <span class=\"_ _2b\"> </span>aggr<span class=\"_ _3\"></span>egazione <span class=\"_ _20\"> </span>aziendale <span class=\"_ _20\"> </span>\u00e8<span class=\"_ _89\"> </span></span>incompleta <span class=\"_ _3\"></span>essa <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>a u<span class=\"_ _3\"></span>tilizzando <span class=\"_ _3\"></span>valori<span class=\"_ _3\"></span> pro<span class=\"_ _3\"></span>vvisori. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ettifiche <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>porti <span class=\"_ _3\"></span>provvisori <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>dat<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>conta<span class=\"_ _3\"></span>bilizzate <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>effet<span class=\"_ _3\"></span>to <span class=\"_ _8\"></span>retroatt<span class=\"_ _3\"></span>ivo <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>riflettere <span class=\"_ _8\"></span>le<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>nu<span class=\"_ _3\"></span>ove <span class=\"_ _8\"></span>informazioni <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>pprese <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span><span class=\"ls97\">u<span class=\"_ _89\"> </span></span>fatti <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>circostanze <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>he, <span class=\"_ _8\"></span>se <span class=\"_ _f\"></span>note, <span class=\"_ _f\"></span>avrebbero <span class=\"_ _f\"></span>influenzato <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>valutazione <span class=\"_ _8\"></span>degl<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>importi <span class=\"_ _2b\"> </span>rilevati <span class=\"_ _28\"> </span>in <span class=\"_ _2b\"> </span>tale <span class=\"_ _2b\"> </span>dat<span class=\"_ _3\"></span>a. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>periodo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _2b\"> </span>ha <span class=\"_ _28\"> </span>una <span class=\"_ _2b\"> </span>durat<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>12 <span class=\"_ _2b\"> </span>mesi <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>decorrere <span class=\"_ _2b\"> </span>dalla <span class=\"_ _2b\"> </span>data <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span>acquisizione. <span class=\"_ _f\"></span>Eventuali <span class=\"_ _f\"></span>corrispetti<span class=\"_ _3\"></span>vi <span class=\"_ _f\"></span>sottoposti <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>condizione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>evisti <span class=\"_ _f\"></span>dal <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>ratto <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ag<span class=\"_ _3\"></span>gregazione <span class=\"_ _f\"></span>aziendale<span class=\"_ _89\"> </span>sono <span class=\"_ _2e\"> </span>valutati <span class=\"_ _2e\"> </span>al <span class=\"_ _14\"> </span>fair <span class=\"_ _2e\"> </span>valu<span class=\"_ _3\"></span>e <span class=\"_ _2e\"> </span>alla <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>ata <span class=\"_ _2e\"> </span>di <span class=\"_ _2e\"> </span>ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _2e\"> </span>ed<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>inclusi <span class=\"_ _2e\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>valore <span class=\"_ _14\"> </span>dei <span class=\"_ _2e\"> </span>corrispettiv<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>trasferit<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nell\u2019aggregazione <span class=\"_ _2\"></span>azi<span class=\"_ _3\"></span>endale <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>determ<span class=\"_ _3\"></span>inazio<span class=\"ff1\">n<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019avviamento</span>. Ev<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>ntuali <span class=\"_ _2\"></span>variazio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>successive<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tale<span class=\"_ _89\"> </span></span>fair <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>e, che <span class=\"_ _2\"></span>sono qualificabili come <span class=\"_ _2\"></span>retti<span class=\"_ _3\"></span>fiche sorte <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>el p<span class=\"_ _2\"></span>er<span class=\"_ _3\"></span>iodo di <span class=\"_ _2\"></span>misurazion<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ono incluse <span class=\"_ _2\"></span>nell\u2019av<span class=\"_ _3\"></span>viamento<span class=\"_ _89\"> </span>in <span class=\"_ _f\"></span>modo <span class=\"_ _8\"></span>retros<span class=\"_ _3\"></span>pettivo. <span class=\"_ _f\"></span><span class=\"ff9\">Dop<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>ril<span class=\"_ _3\"></span>evazione <span class=\"_ _f\"></span>iniziale, <span class=\"_ _f\"></span>l\u2019avviamento <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>misurato <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>costo <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>netto <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>iduzioni <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span></span>valore <span class=\"_ _28\"></span>cumulate. <span class=\"_ _28\"></span>Le <span class=\"_ _f\"></span>suc<span class=\"_ _3\"></span>cessive <span class=\"_ _28\"> </span>variazioni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>fair <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"></span>corrispettivi <span class=\"_ _28\"></span>potenziali <span class=\"_ _f\"></span>vengono <span class=\"_ _28\"> </span>riconosciute <span class=\"_ _28\"> </span>nel<span class=\"_ _89\"> </span>conto <span class=\"_ _e\"> </span>economico <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>economico <span class=\"_ _e\"> </span>complessivo <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>il <span class=\"_ _e\"> </span>corrispettivo <span class=\"_ _e\"> </span>potenzial<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _e\"> </span>un\u2019attivit\u00e0 <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>passivit\u00e0<span class=\"_ _89\"> </span>finanziaria. Di seguito \u00e8<span class=\"_ _3\"></span> presentato <span class=\"_ _3\"></span>il percorso meto<span class=\"_ _3\"></span>dologico ut<span class=\"_ _3\"></span>ilizzato per il<span class=\"_ _3\"></span> primo conso<span class=\"_ _3\"></span>lidamento int<span class=\"_ _3\"></span>egrale delle<span class=\"_ _3\"></span> societ\u00e0<span class=\"_ _89\"> </span>acquisite cos\u00ec come rich<span class=\"_ _3\"></span>iesto dai pr<span class=\"_ _3\"></span>incipi contabili di riferim<span class=\"_ _3\"></span>ento.<span class=\"_ _3\"></span> Le acquisizion<span class=\"_ _3\"></span>i sono st<span class=\"_ _3\"></span>ate c<span class=\"_ _3\"></span>ontabilizzate <span class=\"_ _3\"></span>in confor<span class=\"_ _3\"></span>mit\u00e0 <span class=\"_ _3\"></span>con l\u2019IFRS <span class=\"_ _3\"></span>3 sul<span class=\"_ _3\"></span>le aggregazio<span class=\"_ _3\"></span>ni di impr<span class=\"_ _3\"></span>ese che <span class=\"_ _3\"></span>prevede<span class=\"_ _89\"> </span>il conformarsi alle fasi <span class=\"_ _3\"></span>previste nell\u2019ap<span class=\"_ _3\"></span>plicazione dell\u2019<span class=\"_ _3\"></span><span class=\"ffc\">ac<span class=\"_ _3\"></span>quisition meth<span class=\"_ _3\"></span>od<span class=\"ff1\">:<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">determinazione della data di ac<span class=\"_ _3\"></span>quisizione del control<span class=\"_ _3\"></span>lo,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">determinazione del corrisp<span class=\"_ _3\"></span>ettivo complessivo d<span class=\"_ _3\"></span>ell\u2019acquisizione,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rilevazi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>ne e misuraz<span class=\"_ _3\"></span>ione delle at<span class=\"_ _3\"></span>tivit\u00e0 identificabili ac<span class=\"_ _3\"></span>quisite<span class=\"_ _3\"></span> e delle <span class=\"_ _3\"></span>passivit\u00e0 ass<span class=\"_ _3\"></span>unte<span class=\"ls1b\">, </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">rilevazi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>ne e misurazione dell\u2019avviamento o dell\u2019<span class=\"ff1\">eventu<span class=\"_ _3\"></span>ale utile derivante <span class=\"_ _2\"></span>da un<span class=\"lsd\">a </span>ac<span class=\"_ _3\"></span>quisizione a prezzi<span class=\"_ _89\"> </span></span></span></span>favorevoli,<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">definizione delle Cash Gene<span class=\"_ _3\"></span>rating Units <span class=\"_ _3\"></span>ed allocazione <span class=\"_ _3\"></span>del<span class=\"ff9\">l\u2019avviamento<span class=\"_ _3\"></span></span>,<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">definizione <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>periodo <span class=\"_ _25\"> </span>di <span class=\"_ _e\"> </span>valu<span class=\"_ _3\"></span>tazione, <span class=\"_ _e\"> </span>deter<span class=\"_ _3\"></span>minazio<span class=\"_ _3\"></span>ne <span class=\"_ _e\"> </span>degli <span class=\"_ _25\"> </span>eleme<span class=\"_ _3\"></span>nti <span class=\"_ _e\"> </span>inclusi <span class=\"_ _25\"> </span>nell\u2019o<span class=\"_ _3\"></span>perazione <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>aggregazione, ivi inclusi <span class=\"_ _3\"></span>i costi correla<span class=\"_ _3\"></span>ti all\u2019acquisizione.<span class=\"_ _89\"> </span>Nel <span class=\"_ _e\"> </span>caso <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>acquisizione <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>detengono <span class=\"_ _25\"> </span>unicamente <span class=\"_ _e\"> </span>assets, <span class=\"_ _e\"> </span>il <span class=\"_ _e\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _e\"> </span>ritiene <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>non <span class=\"_ _e\"> </span>siano<span class=\"_ _89\"> </span>soddisfatte <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ndizioni <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>poter <span class=\"_ _8\"></span>considerare <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>binations. <span class=\"_ _8\"></span>Di <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nseguenza,<span class=\"_ _89\"> </span>le acquisizioni di tali soci<span class=\"_ _3\"></span>et\u00e0 saranno trattat<span class=\"_ _8\"></span>e contabilmente come asset<span class=\"_ _3\"></span>s acquisitions.<span class=\"_ _89\"> </span>Acquisizione Inmobiliaria <span class=\"_ _2\"></span>Pa<span class=\"_ _3\"></span>cuare PLI Limitada<span class=\"_ _89\"> </span>In <span class=\"_ _25\"> </span>data <span class=\"_ _26\"> </span>21 <span class=\"_ _25\"> </span>febb<span class=\"_ _3\"></span>raio <span class=\"_ _25\"> </span>2024<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Orsero <span class=\"_ _26\"> </span>S.p.A. <span class=\"_ _25\"> </span>ha <span class=\"_ _26\"> </span>finalizzato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>l\u2019accordo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>l<span class=\"_ _3\"></span>\u2019acquisto <span class=\"_ _26\"> </span>del <span class=\"_ _25\"> </span>100% <span class=\"_ _26\"> </span>della <span class=\"_ _25\"> </span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span>Inmobiliaria <span class=\"_ _8\"></span>Pacu<span class=\"_ _3\"></span>are <span class=\"_ _8\"></span>PLI<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Limitada,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>costaricense <span class=\"_ _f\"></span>proprietaria <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>fficio <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>Costa <span class=\"_ _8\"></span>Rica, <span class=\"_ _f\"></span>affittato <span class=\"_ _8\"></span>ad<span class=\"_ _89\"> </span>una societ\u00e0 del Gru<span class=\"_ _3\"></span>ppo.<span class=\"_ _89\"> </span>Trattandosi <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>acquisizione <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>det<span class=\"_ _3\"></span>iene <span class=\"_ _28\"> </span>un <span class=\"_ _2b\"> </span>unico <span class=\"_ _28\"> </span>asset, <span class=\"_ _28\"> </span>l\u2019u<span class=\"_ _3\"></span>fficio <span class=\"_ _28\"> </span>affittato <span class=\"_ _2b\"> </span>ad <span class=\"_ _28\"> </span>una <span class=\"_ _2b\"> </span>societ\u00e0 <span class=\"_ _28\"> </span>del<span class=\"_ _89\"> </span>Gruppo <span class=\"_ _f\"></span>Ors<span class=\"_ _3\"></span>ero, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rispettano <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>efinizione <span class=\"_ _28\"></span>dell\u2019IFRS <span class=\"_ _f\"></span>3 <span class=\"_ _2b\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _28\"></span>Aggregazione<span class=\"_ _89\"> </span></span>aziendali. <span class=\"_ _28\"></span>Pertanto, <span class=\"_ _f\"></span>tali<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>e <span class=\"_ _28\"> </span>passivit\u00e0, <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>stat<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>contabilizzate <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _28\"></span>acquisizioni <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>singole<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>e<span class=\"_ _89\"> </span>passivit\u00e0, allocando la d<span class=\"_ _3\"></span>ifferenza fra prezzo pagato e attivit\u00e0 nette acquisite a Imm<span class=\"_ _3\"></span>obili, impianti e macchinari<span class=\"_ _89\"> </span>e nello specifico a Terr<span class=\"_ _3\"></span>eni e Fab<span class=\"_ _3\"></span>bricati.<span class=\"_ _89\"> </span>Corrispettivo trasfe<span class=\"_ _3\"></span>rito<span class=\"_ _89\"> </span> Il <span class=\"_ _3\"></span><span class=\"ff9\">corrispettivo <span class=\"_ _3\"></span>dell\u2019acquisiz<span class=\"_ _3\"></span>ione \u00e8 <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>isultato <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>662 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _3\"></span>per l\u2019ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>100% <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cap<span class=\"_ _3\"></span>itale<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>sociale della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0, trasfer<span class=\"_ _3\"></span>ito med<span class=\"_ _3\"></span>iante d<span class=\"_ _3\"></span>isponibilit\u00e0 <span class=\"_ _3\"></span>liquide. <span class=\"_ _3\"></span>Tale c<span class=\"_ _3\"></span>orrispettivo<span class=\"_ _3\"></span> \u00e8 s<span class=\"_ _3\"></span>tato <span class=\"_ _3\"></span>assunto <span class=\"_ _3\"></span>sulla b<span class=\"_ _3\"></span>ase del<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> valore di mercato dell<span class=\"_ _3\"></span>'immob<span class=\"_ _3\"></span>ile.<span class=\"_ _89\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-645": {
   "value": "C<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>i<span class=\"_ _b\"></span>te<span class=\"_ _6\"></span>ri<span class=\"_ _b\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>va<span class=\"_ _b\"></span>l<span class=\"_ _b\"></span>u<span class=\"_ _2\"></span>ta<span class=\"_ _b\"></span>z<span class=\"_ _b\"></span>io<span class=\"_ _b\"></span>n<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _b\"></span><span class=\"ff4\"> </span>Si <span class=\"_ _2\"></span>riportano <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>prin<span class=\"_ _3\"></span>cipali <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>riteri <span class=\"_ _2\"></span>adot<span class=\"_ _3\"></span>tati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>red<span class=\"_ _3\"></span>azione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsolidato al <span class=\"_ _b\"></span>31 <span class=\"_ _2\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>20<span class=\"_ _8\"></span>24<span class=\"ls98\">; </span>i <span class=\"_ _f\"></span>criteri <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>applicati <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>modo <span class=\"_ _f\"></span>un<span class=\"_ _3\"></span>iforme <span class=\"_ _28\"> </span>dalla <span class=\"_ _f\"></span>Capo<span class=\"_ _3\"></span>gruppo <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>tut<span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>consolidate. Quando, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>relazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fatti<span class=\"_ _3\"></span> spec<span class=\"_ _3\"></span>ifici <span class=\"_ _3\"></span>oppur<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>effett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>sviluppi <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pratica <span class=\"_ _8\"></span>contabile, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>procede<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>un esercizio ad una var<span class=\"_ _3\"></span>iazione nei princ<span class=\"_ _3\"></span>ipi contabili appl<span class=\"_ _3\"></span>icati, la nota illustrativa <span class=\"_ _3\"></span>ha lo scopo preciso<span class=\"_ _3\"></span> di for<span class=\"_ _8\"></span>nire <span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>spiegazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>caso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per cons<span class=\"_ _3\"></span>entire <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>conf<span class=\"_ _3\"></span>ronto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019esercizio <span class=\"_ _3\"></span>preced<span class=\"_ _3\"></span>ente, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>necessar<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>provvedendo<span class=\"_ _89\"> </span>alla <span class=\"_ _26\"> </span>rettifica/riallin<span class=\"_ _3\"></span>eamento <span class=\"_ _27\"> </span>dei <span class=\"_ _26\"> </span>dat<span class=\"_ _3\"></span>i <span class=\"_ _26\"> </span>del <span class=\"_ _26\"> </span>relat<span class=\"_ _3\"></span>ivo <span class=\"_ _26\"> </span>bilancio.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>S<span class=\"_ _3\"></span>i <span class=\"_ _26\"> </span>segnala <span class=\"_ _27\"> </span>che <span class=\"_ _26\"> </span>nella <span class=\"_ _27\"> </span>redazione <span class=\"_ _26\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _89\"> </span>consolidato <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _3\"></span>applicati <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>medesimi <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>rincipi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>conso<span class=\"_ _3\"></span>lidamento <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>gli st<span class=\"_ _3\"></span>essi <span class=\"_ _3\"></span>criteri<span class=\"_ _89\"> </span>di <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>ilizzati <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>redazione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onsolidato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _3\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>20<span class=\"_ _8\"></span>23, <span class=\"_ _3\"></span>fatta <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>eccezione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per<span class=\"_ _89\"> </span>quanto <span class=\"_ _3\"></span>definito <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>paragrafo <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Principi <span class=\"_ _8\"></span>contabili, <span class=\"_ _3\"></span>emendament<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>inte<span class=\"_ _3\"></span>rpretazio<span class=\"_ _3\"></span>ni <span class=\"_ _3\"></span>IFRS <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>IFRIC <span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>plicati <span class=\"_ _3\"></span>dal<span class=\"_ _89\"> </span></span>1\u00b0 gennaio 2024<span class=\"ff9\">\u201d</span>.<span class=\"_ _89\"> </span>Avviamento<span class=\"_ _89\"> </span>Nel <span class=\"_ _8\"></span>caso <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>aziende, <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>attivit\u00e0, <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>potenzial<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>acquis<span class=\"_ _3\"></span>ite <span class=\"_ _8\"></span>ed <span class=\"_ _f\"></span>identificabili<span class=\"_ _89\"> </span>sono rilevate al valore co<span class=\"_ _3\"></span>rrent<span class=\"_ _3\"></span>e (fair value) alla data d<span class=\"_ _3\"></span>i ac<span class=\"_ _3\"></span>quisizione. La differe<span class=\"_ _3\"></span>nza positiva tra il <span class=\"_ _3\"></span>prezzo pagato<span class=\"_ _89\"> </span>per l\u2019acquisto <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>qu<span class=\"ff1\">ota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>int<span class=\"_ _3\"></span>eressenza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>soci <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lante <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>corrente <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span>acquisite <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span><span class=\"ff9\">\u201c</span>Avviam<span class=\"_ _3\"></span>ento<span class=\"ff9\">\u201d. <span class=\"_ _8\"></span>L\u2019eventuale <span class=\"_ _8\"></span>differenza <span class=\"_ _8\"></span>negativa <span class=\"_ _8\"></span>(\u201cavvi<span class=\"_ _3\"></span>amento <span class=\"_ _8\"></span>negativo\u201d) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>vece<span class=\"_ _89\"> </span></span>rilevata a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _3\"></span>izi<span class=\"_ _3\"></span><span class=\"ff1\">one. <span class=\"_ _3\"></span></span>La voc<span class=\"_ _3\"></span>e \u201c<span class=\"ff1\">A<span class=\"_ _3\"></span>vviamento</span>\u201d <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> rilevata<span class=\"_ _3\"></span> come <span class=\"_ _3\"></span>attivit\u00e0 a<span class=\"_ _3\"></span> v<span class=\"_ _3\"></span>ita<span class=\"_ _89\"> </span>utile <span class=\"_ _3\"></span>indef<span class=\"_ _3\"></span>inita <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>assoggettata <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>verificata<span class=\"_ _89\"> </span>almeno annualment<span class=\"_ _3\"></span>e e com<span class=\"_ _3\"></span>unque ogni <span class=\"_ _3\"></span>qualvolta si <span class=\"_ _3\"></span>verifichino eventi<span class=\"_ _3\"></span> che faccia<span class=\"_ _3\"></span>no presupporr<span class=\"_ _3\"></span>e una r<span class=\"_ _3\"></span>iduzione<span class=\"_ _89\"> </span>di valore, <span class=\"_ _3\"></span>adot<span class=\"_ _3\"></span>tando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri <span class=\"_ _3\"></span>indicati <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36. <span class=\"_ _3\"></span>Le <span class=\"_ _8\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>ricono<span class=\"_ _3\"></span>sciute <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>non <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>successivament<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>ripristinate.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>In <span class=\"_ _26\"> </span>caso <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>cessione <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>una <span class=\"_ _26\"> </span>societ\u00e0 <span class=\"_ _26\"> </span>controllat<span class=\"_ _3\"></span>a, <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>valore <span class=\"_ _26\"> </span>netto<span class=\"_ _89\"> </span>del<span class=\"ff9 ls1a\">l\u2019<span class=\"ls0\">\u201c</span></span>Avviamento<span class=\"ff9\">\u201d <span class=\"_ _2b\"> </span>ad <span class=\"_ _2b\"> </span>essa <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tribuibile <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>incluso <span class=\"_ _2b\"> </span>nella<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>determ<span class=\"_ _3\"></span>inazione <span class=\"_ _28\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>plus<span class=\"_ _3\"></span>valenza <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>minus<span class=\"_ _3\"></span>valenza <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>cessione. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>ricorda <span class=\"_ _8\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">partire <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>2023, <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _f\"></span>dell\u2019analisi <span class=\"_ _f\"></span>effettuata <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>supporto <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nsulente<span class=\"_ _89\"> </span></span>esterno, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>stato <span class=\"_ _f\"></span>implement<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>un <span class=\"_ _28\"></span>nuovo <span class=\"_ _f\"></span><span class=\"ff9\">assetto <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>allocazione <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>monitoraggio <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ell\u2019avviamento <span class=\"_ _28\"> </span></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>prevede<span class=\"_ _89\"> </span>un\u2019aggregazione nel <span class=\"_ _3\"></span>pi\u00f9 ampio Grup<span class=\"_ _3\"></span>po di CGU Dist<span class=\"_ _3\"></span><span class=\"ff1\">rib<span class=\"_ _3\"></span>uzione in luogo dell<span class=\"_ _3\"></span>e singole CGU<span class=\"_ _3\"></span>-Paese<span class=\"_ _3\"></span><span class=\"ls1d\">.<span class=\"_ _89\"> </span></span></span>A<span class=\"ff3\">ttivit\u00e0 immate<span class=\"_ _2\"></span>riali diverse dal<span class=\"_ _2\"></span>l\u2019<span class=\"_ _3\"></span>avviamen<span class=\"_ _2\"></span>to<span class=\"_ _89\"> </span></span>Le <span class=\"_ _27\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>i<span class=\"_ _3\"></span><span class=\"ff9\">mmateriali <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _27\"> </span>dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"_ _3\"></span></span> <span class=\"_ _27\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>pr<span class=\"_ _3\"></span>ive <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>consis<span class=\"_ _3\"></span>tenza <span class=\"_ _27\"> </span>fisica<span class=\"_ _3\"></span>, <span class=\"_ _27\"> </span>identificabili<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>controllate dal<span class=\"_ _3\"></span> Gruppo, ed in grado di produrre b<span class=\"_ _3\"></span>enefici econom<span class=\"_ _3\"></span>ici futuri. Le att<span class=\"_ _3\"></span>ivit\u00e0 immat<span class=\"_ _3\"></span>eriali <span class=\"_ _3\"></span><span class=\"ff9\">dive<span class=\"_ _3\"></span>rse d<span class=\"_ _3\"></span>all\u2019avviamento <span class=\"_ _8\"></span>sono iscritte <span class=\"_ _3\"></span>nell\u2019a<span class=\"_ _3\"></span>ttivo, second<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>38<span class=\"_ _89\"> </span></span>\u2013<span class=\"ff1\"> <span class=\"_ _3\"></span></span>At<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>immat<span class=\"_ _3\"></span>eriali, <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>stesse <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>identificabili, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u2019uso <span class=\"_ _8\"></span>generer\u00e0 <span class=\"_ _3\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _3\"></span>eco<span class=\"_ _3\"></span>nomici<span class=\"_ _89\"> </span>futuri ed il <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>osto pu\u00f2 essere determinato in modo attendibile. Tali <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 sono iscritte al costo di <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quisto o di<span class=\"_ _89\"> </span>produzione, <span class=\"_ _f\"></span>comprensivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tutti <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>accessori <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>esse <span class=\"_ _f\"></span>imputabili <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>ammo<span class=\"_ _3\"></span>rtizzate <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quote <span class=\"_ _f\"></span>costanti <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span>relazione <span class=\"_ _25\"> </span>alla <span class=\"_ _26\"> </span>loro <span class=\"_ _25\"> </span>ut<span class=\"_ _3\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>temporale<span class=\"_ _3\"></span>. <span class=\"_ _25\"> </span>Le <span class=\"_ _26\"> </span>attivit\u00e0 <span class=\"_ _25\"> </span>immateriali<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>con <span class=\"_ _26\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>efinita <span class=\"_ _25\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>am<span class=\"_ _3\"></span>mortizzate<span class=\"_ _89\"> </span>sistematicamente <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>partire <span class=\"_ _28\"> </span>dal <span class=\"_ _28\"> </span>momento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>bene <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>disponibile <span class=\"_ _28\"> </span>per <span class=\"_ _28\"></span>l\u2019utilizzo <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>loro<span class=\"_ _89\"> </span>prevista <span class=\"_ _28\"></span>utilit\u00e0. <span class=\"_ _28\"> </span>La <span class=\"_ _28\"> </span>vita <span class=\"_ _28\"></span>utile <span class=\"_ _28\"></span>viene <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>iesaminata <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>periodicit\u00e0 <span class=\"_ _28\"> </span>annua<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"></span>eventuali <span class=\"_ _28\"></span>cambiamenti, <span class=\"_ _28\"> </span>laddo<span class=\"_ _8\"></span>ve<span class=\"_ _89\"> </span>necessari, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>apportati <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>applicazione <span class=\"_ _3\"></span>pros<span class=\"_ _3\"></span>pettica. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>valore \u00e8 <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>erificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>criteri <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>revisti dallo <span class=\"_ _2\"></span>IAS 36. I <span class=\"_ _2\"></span>costi successivi <span class=\"_ _2\"></span>sono capitalizzati solo <span class=\"_ _2\"></span>quando incrementano<span class=\"_ _3\"></span> i <span class=\"_ _2\"></span>benefici economici<span class=\"_ _89\"> </span>futuri <span class=\"_ _8\"></span>at<span class=\"_ _3\"></span>tesi <span class=\"_ _8\"></span>at<span class=\"_ _3\"></span>tribuibil<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _f\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>iferiscono. <span class=\"_ _f\"></span>Tutti <span class=\"_ _8\"></span>gl<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>tri <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>osti <span class=\"_ _f\"></span>successivi <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span></span>economico nell\u2019es<span class=\"_ _3\"></span>ercizio in cui sono sost<span class=\"_ _3\"></span>enuti.<span class=\"_ _89\"> </span>I <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti <span class=\"_ _8\"></span>intername<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>nuov<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>prodotti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span>(princi<span class=\"_ _3\"></span>palmente <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>softwa<span class=\"_ _3\"></span>re)<span class=\"_ _89\"> </span>costituiscono attivit\u00e0 imma<span class=\"_ _3\"></span>teriali generate<span class=\"_ _3\"></span> internamen<span class=\"_ _3\"></span>te iscritte <span class=\"_ _3\"></span><span class=\"ls39\">ne</span><span class=\"ff9\">ll\u2019attivo solo se <span class=\"_ _3\"></span>tutte le seguenti cond<span class=\"_ _3\"></span>izioni<span class=\"_ _89\"> </span></span>sono <span class=\"_ _f\"></span>rispettate: <span class=\"_ _f\"></span>esistenza<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>fat<span class=\"_ _3\"></span>tibilit\u00e0 <span class=\"_ _f\"></span>tecnica <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">intenzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>completar<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>renderla<span class=\"_ _89\"> </span></span>disponibile <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019uso o <span class=\"_ _b\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _2\"></span>ca<span class=\"_ _3\"></span>pacit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>ll\u2019uso o <span class=\"_ _b\"></span>alla <span class=\"_ _2\"></span>vendita <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019attivit\u00e0, <span class=\"_ _2\"></span>esistenza<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>ercato<span class=\"_ _89\"> </span>per i <span class=\"_ _2\"></span>prodotti e servizi <span class=\"_ _2\"></span>der<span class=\"_ _3\"></span>ivanti dall\u2019attivit\u00e0 <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>vvero dell<span class=\"_ _3\"></span>\u2019utilit\u00e0 a <span class=\"_ _2\"></span>fini interni, esistenza di <span class=\"_ _2\"></span>ade<span class=\"_ _3\"></span>guate disponibilit\u00e0<span class=\"_ _89\"> </span>di risorse tecniche <span class=\"_ _2\"></span>e finanzi<span class=\"_ _3\"></span>arie per completare <span class=\"_ _2\"></span>lo sviluppo e la vendita <span class=\"_ _2\"></span>o l\u2019utilizzo interno dei p<span class=\"_ _2\"></span>rod<span class=\"_ _3\"></span>otti e servizi<span class=\"_ _89\"> </span>che <span class=\"_ _2\"></span>ne<span class=\"_ _3\"></span> derivano, <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tendibilit\u00e0 della ri<span class=\"_ _2\"></span>levaz<span class=\"_ _3\"></span>ione dei <span class=\"_ _2\"></span>costi<span class=\"_ _3\"></span> attribuibili <span class=\"_ _2\"></span>a<span class=\"_ _8\"></span><span class=\"ff9\">ll\u2019attivit\u00e0 durante <span class=\"_ _2\"></span>il suo sviluppo.<span class=\"ff1\"> I <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>sviluppo <span class=\"_ _f\"></span>capitalizzati, <span class=\"_ _f\"></span>ladd<span class=\"_ _3\"></span>ove <span class=\"_ _f\"></span>esistenti, <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>sole<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>spese <span class=\"_ _f\"></span>sostenute <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>possono <span class=\"_ _f\"></span>essere<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>attribuite<span class=\"_ _89\"> </span>direttamente <span class=\"_ _2\"></span>al processo <span class=\"_ _2\"></span>di sviluppo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>sono ammortizzati i<span class=\"_ _2\"></span>n base <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>un criterio <span class=\"_ _2\"></span>sistemat<span class=\"_ _3\"></span>ico, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>part<span class=\"_ _8\"></span><span class=\"ff9\">ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span>l\u2019inizio<span class=\"_ _89\"> </span></span>della produzione, lungo la <span class=\"_ _3\"></span>vita stimata del p<span class=\"_ _3\"></span>rodotto/servizio<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> I costi di ricerca sono i<span class=\"_ _3\"></span>mputati a conto<span class=\"_ _3\"></span> economico nell\u2019eserc<span class=\"_ _3\"></span>izio in cui sono st<span class=\"_ _3\"></span>ati sostenut<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span>I <span class=\"_ _2b\"> </span>brevetti <span class=\"_ _20\"> </span>ed <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>diritti<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>ut<span class=\"_ _3\"></span>ilizzo <span class=\"_ _2b\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>opere<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span>gegno <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>principalmente <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>elativi <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>licenze<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>soft<span class=\"_ _3\"></span>ware<span class=\"_ _89\"> </span>applicativo, <span class=\"_ _f\"></span>ammortizzat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quote <span class=\"_ _28\"></span>costanti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>loro <span class=\"_ _f\"></span>vita <span class=\"_ _f\"></span>utile <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>rattuale. <span class=\"_ _f\"></span>Le <span class=\"_ _28\"></span>concessioni, <span class=\"_ _f\"></span>licenze <span class=\"_ _28\"></span>e<span class=\"_ _89\"> </span>marchi <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>essenzialmente <span class=\"_ _28\"> </span>relativi <span class=\"_ _28\"> </span>ai <span class=\"_ _28\"></span>corrispettivi <span class=\"_ _28\"> </span>pagati <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>l\u2019esercizio <span class=\"_ _28\"></span>delle <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"></span>ubicate<span class=\"_ _89\"> </span>all\u2019interno <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>mercati <span class=\"_ _8\"></span>generali <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>ammortizzate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>durata <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>concessione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>stessa, <span class=\"_ _3\"></span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span>spese per <span class=\"_ _3\"></span>l<span class=\"ff9\">\u2019utilizzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>programmi <span class=\"_ _3\"></span>software <span class=\"_ _3\"></span>in l<span class=\"_ _3\"></span>icenza d<span class=\"_ _3\"></span>\u2019uso, <span class=\"_ _3\"></span>ammortiz<span class=\"_ _3\"></span></span>zat<span class=\"_ _3\"></span>i mediam<span class=\"_ _3\"></span>ente lungo <span class=\"_ _3\"></span>un p<span class=\"_ _3\"></span>eriodo di <span class=\"_ _3\"></span>tre<span class=\"_ _89\"> </span>anni. <span class=\"_ _f\"></span>Tali <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>iscritti <span class=\"_ _f\"></span>all\u2019attivo, <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>disposto <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>principio <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>38 <span class=\"_ _f\"></span>\u201cAttivit\u00e0 <span class=\"_ _f\"></span>immateriali\u201d,<span class=\"_ _89\"> </span>quando \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che l\u2019u<span class=\"_ _3\"></span>so dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 generer\u00e0 <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>fici economici <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>quando il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>dell\u2019att<span class=\"_ _f\"></span><span class=\"ff1\">ivit\u00e0 pu\u00f2<span class=\"_ _89\"> </span></span>essere determinat<span class=\"_ _3\"></span>o in modo attendib<span class=\"_ _3\"></span>ile.<span class=\"_ _89\"> </span>Le <span class=\"_ _f\"></span>immobilizzaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>corso <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>acco<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>accolgono<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>saldo <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>investiment<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>beni <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>ancora<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>entrati <span class=\"_ _28\"></span>in<span class=\"_ _89\"> </span>esercizio a fine anno e<span class=\"_ _3\"></span>, pertanto<span class=\"_ _3\"></span>, non assoggettati ad a<span class=\"_ _3\"></span>mmortamento.<span class=\"_ _89\"> </span>Altre <span class=\"_ _e\"> </span>immobilizzazioni <span class=\"_ _e\"> </span>im<span class=\"_ _3\"></span>materiali <span class=\"_ _e\"> </span>acquistate <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>pro<span class=\"_ _3\"></span>dotte <span class=\"_ _e\"> </span>internamente <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>isc<span class=\"_ _3\"></span>ritte <span class=\"_ _25\"> </span><span class=\"ls1f\">ne</span><span class=\"ff9\">l<span class=\"_ _3\"></span>l\u2019attivo, <span class=\"_ _e\"> </span>laddove<span class=\"_ _89\"> </span></span>esistenti, <span class=\"_ _2\"></span>secondo quanto <span class=\"_ _b\"></span>disposto<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 (Attivit\u00e0 <span class=\"_ _b\"></span>immat<span class=\"_ _3\"></span>eriali), <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019uso<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dell\u2019attivit\u00e0<span class=\"_ _89\"> </span>generer\u00e0 benefici eco<span class=\"_ _3\"></span>nomici futuri e <span class=\"_ _3\"></span>quando il costo de<span class=\"_ _3\"></span>ll\u2019attivit\u00e0 pu\u00f2 essere deter<span class=\"_ _3\"></span>minato in <span class=\"_ _3\"></span>modo attendibile.<span class=\"_ _89\"> </span>Le <span class=\"_ _2b\"> </span>altre <span class=\"_ _20\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>immateria<span class=\"_ _3\"></span>li <span class=\"_ _2b\"> </span>rilevate <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>seguito <span class=\"_ _20\"> </span>dell\u2019acquisizione <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>un\u2019azienda <span class=\"_ _20\"> </span>sono <span class=\"_ _2b\"> </span>iscritt<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>separatam<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span>dall\u2019avviamento se il loro va<span class=\"_ _3\"></span>lore corrente <span class=\"_ _3\"></span>pu\u00f2 essere d<span class=\"_ _3\"></span><span class=\"ff1\">et<span class=\"_ _3\"></span>erminato in modo attend<span class=\"_ _3\"></span>ibile.<span class=\"_ _89\"> </span></span>Immobili, impia<span class=\"_ _2\"></span>nti e macchinari<span class=\"_ _89\"> </span>Gli <span class=\"_ _28\"></span>immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>macc<span class=\"_ _3\"></span>hinari <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>dotate <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consistenza <span class=\"_ _28\"> </span>fisica, <span class=\"_ _28\"> </span>identificabili, <span class=\"_ _28\"> </span>controllate <span class=\"_ _28\"> </span>dal<span class=\"_ _89\"> </span>Gruppo, <span class=\"_ _26\"> </span>e <span class=\"_ _25\"> </span>in <span class=\"_ _26\"> </span>grado <span class=\"_ _26\"> </span>di <span class=\"_ _25\"> </span>pr<span class=\"_ _3\"></span>odurre <span class=\"_ _26\"> </span>benefici <span class=\"_ _25\"> </span>eco<span class=\"_ _3\"></span>nomici <span class=\"_ _26\"> </span>futuri. <span class=\"_ _26\"> </span>Le <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _26\"> </span>materiali <span class=\"_ _26\"> </span>acquistate <span class=\"_ _25\"> </span>o <span class=\"_ _26\"> </span>prodott<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>internamente <span class=\"_ _b\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nell\u2019a<span class=\"_ _3\"></span>ttivo, <span class=\"_ _b\"></span>seco<span class=\"_ _3\"></span>ndo <span class=\"_ _b\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>disposto <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _b\"></span>16<span class=\"_ _3\"></span> \u2013<span class=\"ff1\"> <span class=\"_ _b\"></span>Imm<span class=\"_ _3\"></span>obili, <span class=\"_ _b\"></span>im<span class=\"_ _3\"></span>pianti <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>macc<span class=\"_ _3\"></span>hinari,<span class=\"_ _89\"> </span></span>quando \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che l\u2019u<span class=\"_ _3\"></span>so dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 generer\u00e0 <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>fici<span class=\"_ _3\"></span><span class=\"ff1\"> </span>eco<span class=\"_ _3\"></span>nomici futu<span class=\"_ _3\"></span>ri e <span class=\"_ _3\"></span>quand<span class=\"_ _3\"></span>o il co<span class=\"_ _3\"></span>sto dell<span class=\"_ _3\"></span>\u2019attivit\u00e0 pu\u00f2<span class=\"_ _89\"> </span>essere <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>eterminato <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>modo <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>endibile. <span class=\"_ _25\"> </span>Sono <span class=\"_ _25\"> </span>isc<span class=\"_ _3\"></span>ritte <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _e\"> </span>st<span class=\"_ _3\"></span>orico <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>ac<span class=\"_ _3\"></span>quisto, <span class=\"_ _e\"> </span>di <span class=\"_ _25\"> </span>produzione <span class=\"_ _25\"> </span>o <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span>conferimento, <span class=\"_ _f\"></span>comprensi<span class=\"_ _3\"></span>vo <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>accessori <span class=\"_ _f\"></span>neces<span class=\"_ _3\"></span>sari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>rendere <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>disponibile<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019uso<span class=\"_ _8\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>dedotto<span class=\"_ _89\"> </span></span>l\u2019ammortamento <span class=\"_ _20\"> </span>cumulato <span class=\"_ _20\"> </span>calcolato <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _20\"> </span>eventuali <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>valutazioni <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>pportate <span class=\"_ _20\"> </span>per <span class=\"_ _20\"> </span>adeguare <span class=\"_ _20\"> </span>il <span class=\"_ _2b\"> </span>loro <span class=\"_ _20\"> </span>valore <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span>prevista <span class=\"_ _3\"></span>minore <span class=\"_ _8\"></span>utilit\u00e0 <span class=\"_ _3\"></span>futura.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>sti <span class=\"_ _3\"></span>successivi <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>capitalizzati <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>quando <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _8\"></span>che i <span class=\"_ _8\"></span>relativi fut<span class=\"_ _3\"></span>uri<span class=\"_ _89\"> </span>benefici economic<span class=\"_ _3\"></span>i affluiranno al Gru<span class=\"_ _3\"></span>ppo.<span class=\"_ _89\"> </span>Gli <span class=\"_ _8\"></span>ammortamenti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>aliquote <span class=\"_ _8\"></span>eco<span class=\"_ _3\"></span>nomico/tecnich<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>vite <span class=\"_ _8\"></span>utili <span class=\"_ _8\"></span>attese <span class=\"_ _8\"></span>dei<span class=\"_ _89\"> </span>beni, le pi\u00f9 rappresenta<span class=\"_ _3\"></span>tive delle quali risult<span class=\"_ _3\"></span>ano:<span class=\"_ _89\"> </span>Categoria <span class=\"_ _19\"> </span> <span class=\"_ _18\"> </span>Vita utile<span class=\"_ _89\"> </span>Terreni <span class=\"_ _3\"></span> <span class=\"_ _11\"> </span> <span class=\"_ _18\"> </span>Non ammortizzat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>Fabbricati <span class=\"_ _5a\"> </span> <span class=\"_ _18\"> </span>20 <span class=\"ff9\">\u2013</span> 33 anni<span class=\"_ _89\"> </span>Navi <span class=\"_ _31\"> </span> <span class=\"_ _11\"> </span> <span class=\"_ _18\"> </span>29/<span class=\"ls13\">30</span> anni<span class=\"_ _89\"> </span>Impianti <span class=\"_ _62\"> </span> <span class=\"_ _11\"> </span><span class=\"ls27\">7 </span><span class=\"ff9\">\u2013</span> 10 anni<span class=\"_ _89\"> </span>Automezzi<span class=\"_ _3\"></span> <span class=\"_ _63\"> </span> <span class=\"_ _11\"> </span><span class=\"ls28\">4 </span>- 5 anni<span class=\"_ _89\"> </span>Nel  caso  in  cui,  indipend<span class=\"_ _3\"></span>entemente  dall\u2019ammort<span class=\"_ _3\"></span>amento  gi\u00e0  contabilizzat<span class=\"_ _3\"></span>o,  risulti  una  perdita  di <span class=\"_ _e\"> </span>valore,<span class=\"_ _89\"> </span>l\u2019immobilizzazione viene corrispond<span class=\"_ _3\"></span>entemente svalutat<span class=\"_ _3\"></span>a; se in esercizi successivi vengono meno i presupposti<span class=\"_ _89\"> </span>della <span class=\"_ _3\"></span>svalut<span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>ripristinato <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _3\"></span>originar<span class=\"_ _3\"></span>io, <span class=\"_ _3\"></span>rettificato <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>soli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>sarebbero <span class=\"_ _8\"></span>stati<span class=\"_ _89\"> </span>stanziati <span class=\"_ _2\"></span>qualora <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>fosse <span class=\"_ _2\"></span>procedu<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>svalutazio<span class=\"_ _3\"></span>ne <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>il valore <span class=\"_ _b\"></span>recu<span class=\"_ _3\"></span>perabile, <span class=\"_ _2\"></span>se inferiore<span class=\"_ _3\"></span>. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0<span class=\"_ _89\"> </span>del <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>verificata <span class=\"_ _8\"></span>secondo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>criteri <span class=\"_ _8\"></span>previsti <span class=\"_ _f\"></span>dallo <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>36<span class=\"_ _8\"></span>. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>residuo <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>bene, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _f\"></span>utile <span class=\"_ _8\"></span>ed <span class=\"_ _f\"></span><span class=\"ls99\">i<span class=\"_ _89\"> </span></span>metodi applicati sono ri<span class=\"_ _3\"></span>visti con fre<span class=\"_ _3\"></span>quenza annuale e<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>adeguati se necessario al<span class=\"_ _3\"></span>la fine di ciasc<span class=\"_ _3\"></span>un esercizio.<span class=\"_ _89\"> </span>Gli utili e <span class=\"_ _2\"></span>le perd<span class=\"_ _3\"></span>ite derivanti da cessioni o di<span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>missioni di cespiti sono determinati come differenza fra il ricavo<span class=\"_ _89\"> </span>di vendita ed il valore nett<span class=\"_ _3\"></span>o contab<span class=\"_ _3\"></span>ile dell\u2019attivit\u00e0 e son<span class=\"_ _3\"></span>o imputati al conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Eventuali <span class=\"_ _3\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ostenuti <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ell\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>produzione <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>mobilizzazioni <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>per<span class=\"_ _89\"> </span>le <span class=\"_ _f\"></span>quali <span class=\"_ _f\"></span>normalmente <span class=\"_ _28\"></span>trascorre <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tempo <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>rendere <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>\u2019attivit\u00e0 <span class=\"_ _f\"></span>pronta <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>l\u2019utilizzo<span class=\"_ _89\"> </span>sono capitalizzati e am<span class=\"_ _3\"></span>mortizzati lun<span class=\"_ _3\"></span>go la <span class=\"_ _3\"></span>vita utile dell<span class=\"_ _3\"></span>a classe di beni a c<span class=\"_ _3\"></span>ui essi si riferiscono, m<span class=\"_ _3\"></span>entre tutti <span class=\"_ _3\"></span>gli<span class=\"_ _89\"> </span>altri oneri finanziari so<span class=\"_ _3\"></span>no rilevati a conto eco<span class=\"_ _3\"></span>nomico nel<span class=\"_ _3\"></span>l\u2019esercizio nel quale sono s<span class=\"_ _3\"></span>ostenuti.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>I costi di manut<span class=\"_ _3\"></span>enzione ave<span class=\"_ _3\"></span>nti natura ord<span class=\"_ _3\"></span>inaria sono a<span class=\"_ _3\"></span>ddebitati integralme<span class=\"_ _3\"></span>nte al c<span class=\"_ _3\"></span>onto economico<span class=\"_ _3\"></span>, mentre gli<span class=\"_ _89\"> </span>ammodernamenti <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>migliorie <span class=\"_ _f\"></span>ave<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>increm<span class=\"_ _3\"></span>entativa <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>attribuiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>cespiti <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>riferiscono <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>sono ammortizzati in relazi<span class=\"_ _3\"></span>one alle residu<span class=\"_ _3\"></span>e possibilit\u00e0 di utilizzo degli stessi<span class=\"_ _3\"></span>. Le miglior<span class=\"_ _3\"></span>ie su immobili di terzi,<span class=\"_ _89\"> </span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>soddisfino i <span class=\"_ _b\"></span>requisiti previsti <span class=\"_ _b\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>loro capitalizzazione, <span class=\"_ _b\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>classif<span class=\"_ _3\"></span>icate <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>immob<span class=\"_ _3\"></span>ilizzazioni<span class=\"_ _89\"> </span>materiali <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>am<span class=\"_ _3\"></span>mortizzate <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>contratto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>locazione.<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>In <span class=\"_ _8\"></span>presenza <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>obbligazioni <span class=\"_ _8\"></span>legali <span class=\"_ _f\"></span>o<span class=\"_ _89\"> </span>implicite per lo smantellamento e la rimozione delle attivit\u00e0 dei siti, il valore di iscrizione dell\u2019attivit\u00e0 include i<span class=\"_ _89\"> </span>costi stimati (attualizzati) da sostenere al momento dell\u2019abb<span class=\"_ _3\"></span>andono delle strutture, rilevati in co<span class=\"_ _3\"></span><span class=\"ff1\">ntro<span class=\"_ _3\"></span>partita ad<span class=\"_ _89\"> </span></span>uno specifico fondo.<span class=\"_ _89\"> </span>Quando <span class=\"_ _29\"> </span>l\u2019attivit\u00e0 <span class=\"_ _29\"> </span>materia<span class=\"_ _3\"></span>le <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>costituita <span class=\"_ _29\"> </span>da <span class=\"_ _29\"> </span>pi\u00f9 <span class=\"_ _29\"> </span>componenti <span class=\"_ _29\"> </span>significat<span class=\"_ _3\"></span>ive <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>venti <span class=\"_ _29\"> </span>vite <span class=\"_ _29\"> </span>utili <span class=\"_ _29\"> </span>differenti,<span class=\"_ _89\"> </span>l\u2019ammortamento <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _e\"> </span>cal<span class=\"_ _3\"></span>colato <span class=\"_ _25\"> </span>ed <span class=\"_ _e\"> </span>effettuat<span class=\"_ _3\"></span>o <span class=\"_ _e\"> </span>separat<span class=\"_ _3\"></span>amente <span class=\"_ _e\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>ciascuna <span class=\"_ _25\"> </span>comp<span class=\"_ _3\"></span>onente. <span class=\"_ _e\"> </span>I <span class=\"_ _25\"> </span>costi <span class=\"_ _25\"> </span>relativi <span class=\"_ _25\"> </span>alle<span class=\"_ _89\"> </span>manutenzioni  cicliche  delle  navi <span class=\"_ _20\"> </span>sono  iscritti  all\u2019<span class=\"ff1\">at<span class=\"_ _3\"></span>tivo  patrimoniale  come  componente  distinta <span class=\"_ _20\"> </span>del  bene<span class=\"_ _89\"> </span></span>principale nell<span class=\"_ _3\"></span>\u2019esercizio i<span class=\"_ _3\"></span>n cui <span class=\"_ _3\"></span>sono sost<span class=\"_ _3\"></span>enuti e so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>inclusi nel <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di am<span class=\"_ _3\"></span>mortamento <span class=\"_ _3\"></span>considerando<span class=\"_ _3\"></span> una<span class=\"_ _89\"> </span>vita utile appropriata<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Non sono oggetto di a<span class=\"_ _3\"></span>mmortamento i terr<span class=\"_ _3\"></span>eni, anche se ac<span class=\"_ _3\"></span>quistati congiuntamente <span class=\"_ _3\"></span>a un fabb<span class=\"_ _3\"></span>ricato.<span class=\"_ _89\"> </span>Leasing<span class=\"_ _89\"> </span>Il Gruppo ha in essere vari contratt<span class=\"_ _3\"></span>i di affitto, noleggio e lease operativi per l\u2019utilizzo d<span class=\"_ _3\"></span>i magazzini,<span class=\"_ _3\"></span><span class=\"ff1\"> navi, uffici<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span>veicoli, containe<span class=\"_ _3\"></span>rs, macc<span class=\"_ _3\"></span>hinari ed al<span class=\"_ _3\"></span>tre <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>minori <span class=\"_ _3\"></span>di propriet\u00e0 <span class=\"_ _3\"></span>di terz<span class=\"_ _3\"></span>i. I <span class=\"_ _3\"></span>contrat<span class=\"_ _3\"></span>ti sono <span class=\"_ _3\"></span>in gen<span class=\"_ _3\"></span>ere st<span class=\"_ _3\"></span>ipulati<span class=\"_ _89\"> </span>per <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>durata <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>3 <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>20 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _8\"></span>anni, <span class=\"_ _3\"></span>ma <span class=\"_ _8\"></span>possono <span class=\"_ _3\"></span>av<span class=\"_ _3\"></span>ere <span class=\"_ _8\"></span>opzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>est<span class=\"_ _3\"></span>ensione. <span class=\"_ _8\"></span>I <span class=\"_ _3\"></span>termini <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>negoziazio<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span>negoziati individualm<span class=\"_ _3\"></span>ente e contengono una <span class=\"_ _3\"></span>vasta gamma d<span class=\"_ _3\"></span>i termini e condiz<span class=\"_ _3\"></span>ioni differenti. A p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>ire dal 1\u00b0 <span class=\"_ _2\"></span>gennaio<span class=\"_ _3\"></span> 2019, <span class=\"_ _2\"></span>a seguito della p<span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>ma applicazione dell\u2019IFRS 16, <span class=\"_ _2\"></span>il Gruppo riconosce per <span class=\"_ _2\"></span>tu<span class=\"_ _3\"></span>tti tali<span class=\"_ _89\"> </span>contratti di <span class=\"_ _b\"></span>lease, ad <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>ezione <span class=\"_ _2\"></span>di quelli <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve termine <span class=\"_ _2\"></span>(i.e. <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>ratti <span class=\"_ _2\"></span>di locazione <span class=\"_ _2\"></span>con durata <span class=\"_ _2\"></span>inferiore <span class=\"_ _2\"></span>o uguale<span class=\"_ _89\"> </span>a 12 mesi che non conte<span class=\"ff9\">ngono un\u2019opzione<span class=\"_ _3\"></span> di acquisto) e di quelli con <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 di modest<span class=\"_ _3\"></span>o valore (cio\u00e8 aventi un<span class=\"_ _89\"> </span></span>valore unitario <span class=\"_ _3\"></span>inferiore ad<span class=\"_ _3\"></span> usd <span class=\"_ _3\"></span>5 migliaia), <span class=\"_ _3\"></span>un diritto <span class=\"_ _3\"></span>d\u2019uso al<span class=\"_ _3\"></span>la data d<span class=\"_ _3\"></span>i inizio del <span class=\"_ _3\"></span>leasing, che <span class=\"_ _3\"></span>corrisponde al<span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span>data in cui <span class=\"_ _2\"></span>l\u2019at<span class=\"_ _3\"></span>tivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>elativi a contratti a breve termine<span class=\"_ _89\"> </span>e a basso valore sono r<span class=\"_ _3\"></span>ilevati a conto eco<span class=\"_ _3\"></span>nomico come <span class=\"_ _3\"></span>costi a quote costant<span class=\"_ _3\"></span>i lungo la durata d<span class=\"_ _3\"></span>el lease.<span class=\"_ _89\"> </span>I <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iritti <span class=\"_ _b\"></span>d\u2019u<span class=\"_ _3\"></span>so <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _2\"></span>costo, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>ammortamenti; <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>assegnato <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso corrisponde<span class=\"_ _89\"> </span>all'ammontare <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span><span class=\"ffc\">leasing <span class=\"_ _f\"></span></span>rilevate,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oltre <span class=\"_ _28\"></span>ai <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>diretti <span class=\"_ _28\"></span>iniziali <span class=\"_ _f\"></span>sostenuti, <span class=\"_ _28\"></span>ai <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>anoni <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span><span class=\"ffc\">leasing<span class=\"_ _89\"> </span></span>regolati al<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inizio <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>precede<span class=\"_ _3\"></span>ntemente, <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>pristino, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>net<span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>di ev<span class=\"_ _3\"></span>entuali <span class=\"_ _3\"></span>incenti<span class=\"_ _3\"></span>vi d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>leasing <span class=\"_ _3\"></span><span class=\"ff1\">ricevuti. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo no<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>ragionevolmente <span class=\"_ _3\"></span>certo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>otten<span class=\"_ _3\"></span>ere <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>propriet\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bene <span class=\"_ _3\"></span>locat<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ffc\">leasing</span>, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>d'u<span class=\"_ _3\"></span>so <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>ammortizzati <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>costanti <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>del<span class=\"_ _89\"> </span>contratto. <span class=\"_ _8\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>leasing <span class=\"_ _8\"></span>trasferisc<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span><span class=\"ff9\">la <span class=\"_ _3\"></span>propriet\u00e0 <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>sottostante <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>Gruppo <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>termine <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>leasing <span class=\"_ _8\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>aspet<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>l\u2019esercizio <span class=\"_ _8\"></span>dell\u2019o<span class=\"_ _3\"></span>pzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _f\"></span>sar\u00e0 <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _8\"></span>lungo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _8\"></span>dell\u2019attiv<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ttostante, <span class=\"_ _8\"></span>determinata <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>stessa <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>quel<span class=\"_ _3\"></span><span class=\"ff1\">la <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>categoria <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>Immobili,<span class=\"_ _89\"> </span></span>impianti <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>macchinari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>appartenenza. <span class=\"_ _8\"></span><span class=\"ff9\">Il <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>\u00e8, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iminuito<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>eventuali <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>erdite<span class=\"_ _89\"> </span>per <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ret<span class=\"_ _3\"></span>tificato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>riflettere eventuali <span class=\"_ _b\"></span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2\"></span>derivant<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>valuta<span class=\"_ _8\"></span>zioni <span class=\"_ _2\"></span>suc<span class=\"_ _3\"></span>cessive<span class=\"_ _89\"> </span>della passivit\u00e0 del leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _89\"> </span>La passi<span class=\"_ _3\"></span>vit\u00e0 fi<span class=\"_ _3\"></span>nanziaria <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span><span class=\"ffc\">leasing <span class=\"_ _3\"></span><span class=\"ff9\">\u00e8 <span class=\"_ _3\"></span>rilevata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inizio <span class=\"_ _3\"></span>dell\u2019accordo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n valore <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mplessivo <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span></span></span>valore  attual<span class=\"_ _3\"></span>e  dei  cano<span class=\"_ _3\"></span>ni  di <span class=\"_ _e\"> </span><span class=\"ffc\">leasing <span class=\"_ _e\"> </span></span>da  corrispondere  nel <span class=\"_ _e\"> </span>corso  dell<span class=\"_ _3\"></span>a  durata <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>el  contrat<span class=\"_ _3\"></span>to,  determinato<span class=\"_ _89\"> </span>utilizzando un <span class=\"_ _3\"></span>opportuno <span class=\"_ _3\"></span>tasso<span class=\"_ _3\"></span> di inter<span class=\"_ _3\"></span>esse (<span class=\"_ _8\"></span><span class=\"ffc\">Borrowing <span class=\"_ _3\"></span>Rate</span>) <span class=\"_ _3\"></span>basato <span class=\"_ _3\"></span>sulle co<span class=\"_ _3\"></span>ndizioni del <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>finanziario<span class=\"_ _89\"> </span>del momento, la durat<span class=\"_ _3\"></span>a del lease, la valuta<span class=\"_ _3\"></span> e lo stand<span class=\"_ _3\"></span>ing dell<span class=\"_ _3\"></span>a societ\u00e0.  I pagamenti dovuti per <span class=\"_ _3\"></span>il leasing inclusi n<span class=\"_ _3\"></span>ella valutazio<span class=\"_ _3\"></span>ne dell<span class=\"_ _3\"></span>e sue <span class=\"_ _3\"></span>passivit\u00e0 com<span class=\"_ _3\"></span>prendono:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">i p<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>gamenti fiss<span class=\"_ _3\"></span>i;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">i <span class=\"_ _b\"></span>pagamenti variabili <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>dipendono da <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>indice o <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>tasso, valutati <span class=\"_ _2\"></span>inizialmente <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>tilizzando <span class=\"_ _2\"></span>un indice<span class=\"_ _89\"> </span></span></span>o un tasso alla dat<span class=\"_ _3\"></span>a di decorrenza;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">gli importi che si prevede di pagar<span class=\"_ _3\"></span>e a titolo di garanzia <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>valore residuo; <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">il prezzo di <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un\u2019opzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquisto c<span class=\"_ _3\"></span>he il <span class=\"_ _3\"></span>Gr<span class=\"_ _3\"></span>uppo ha <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole <span class=\"_ _3\"></span>certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>esercitare, <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>pagamenti <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ovuti <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>leasing <span class=\"_ _28\"></span>in <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>rinnovo <span class=\"_ _f\"></span>fac<span class=\"_ _3\"></span>oltativo <span class=\"_ _f\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>rag<span class=\"_ _3\"></span>ionevole<span class=\"_ _89\"> </span>certezza <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>esercitare <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>rinnovo, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>penal<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>risoluzione <span class=\"_ _f\"></span>anticipata <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>leasing, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>meno<span class=\"_ _89\"> </span></span>che il Gruppo non abbia la r<span class=\"_ _3\"></span>agionevole certezza<span class=\"_ _3\"></span> di non risol<span class=\"_ _3\"></span>vere anticipatamente<span class=\"_ _3\"></span> il leasing.<span class=\"_ _89\"> </span>Dopo  la <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>inizio, <span class=\"_ _3e\"> </span>l<span class=\"_ _3\"></span>'ammontare <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>passivit\u00e0 <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>contratti <span class=\"_ _e\"> </span>di  locaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>aumenta <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>riflettere <span class=\"_ _e\"> </span>la<span class=\"_ _89\"> </span>maturazione <span class=\"_ _28\"></span>degli <span class=\"_ _f\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>dimi<span class=\"_ _3\"></span>nuisce <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>riflettere<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>i <span class=\"_ _28\"> </span>pagamenti <span class=\"_ _28\"></span>effettuati. <span class=\"_ _28\"></span>Ogni <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span><span class=\"ffc\">leasing<span class=\"_ _3\"></span> <span class=\"_ _f\"></span></span><span class=\"ls2c\">\u00e8<span class=\"_ _89\"> </span></span>ripartito <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>ri<span class=\"_ _3\"></span>mborso <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>quota <span class=\"_ _8\"></span>ca<span class=\"_ _3\"></span>pitale <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>costo <span class=\"_ _f\"></span>finanziario. <span class=\"_ _28\"></span><span class=\"ff9\">Quest\u2019ultimo <span class=\"_ _f\"></span></span>\u00e8 <span class=\"_ _8\"></span>im<span class=\"_ _3\"></span>putato <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>contratto, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>rifl<span class=\"_ _3\"></span>ettere <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ostante <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>debito <span class=\"_ _8\"></span>residuo<span class=\"_ _89\"> </span>della passivit\u00e0 per ciascun periodo. In caso di <span class=\"_ _2\"></span>accord<span class=\"_ _3\"></span>i di sub-loc<span class=\"_ _3\"></span>azione e <span class=\"_ _2\"></span>di mod<span class=\"_ _3\"></span>ifica del contratto di locazione,<span class=\"_ _89\"> </span>si applicano le regole <span class=\"_ _3\"></span>richieste dal IFRS 1<span class=\"_ _3\"></span>6-<span class=\"ff9\">\u2018Leas<span class=\"_ _3\"></span>es\u2019. </span>I contratti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inclusi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>esclusi <span class=\"_ _3\"></span>dall\u2019applicazione<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio, in <span class=\"_ _3\"></span>base ad<span class=\"_ _3\"></span> anal<span class=\"_ _3\"></span>isi <span class=\"_ _3\"></span>dettagliate ese<span class=\"_ _3\"></span>guite <span class=\"_ _3\"></span>a livell<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>di  singolo  accordo  ed<span class=\"_ _3\"></span>  in  linea  con  le  r<span class=\"_ _3\"></span>egole  previst<span class=\"_ _3\"></span>e  dai  principi  IFRS<span class=\"_ _3\"></span>.  La  durata  del <span class=\"_ _25\"> </span><span class=\"ffc\">lease  </span>\u00e8  calcolat<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>considerando <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>periodo <span class=\"_ _f\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _f\"></span>annullabile <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span><span class=\"ffc\">leasing</span>, <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>periodi <span class=\"_ _f\"></span>coperti <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>un'opzion<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>estensione<span class=\"_ _89\"> </span>dell\u2019accordo <span class=\"_ _2b\"> </span>se <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>ragionevo<span class=\"_ _3\"></span>lmente <span class=\"_ _28\"> </span>certo <span class=\"_ _2b\"> </span>che <span class=\"_ _28\"> </span>verr\u00e0 <span class=\"_ _28\"> </span>es<span class=\"_ _3\"></span>ercitata, <span class=\"_ _2b\"> </span>o <span class=\"_ _28\"> </span>qualsiasi <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _2b\"> </span>coperto <span class=\"_ _28\"> </span>da <span class=\"_ _2b\"> </span>un'opzione <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span>risoluzione del contratto di locazione, <span class=\"_ _2\"></span>se \u00e8 ragionevolmente certo non ess<span class=\"_ _3\"></span>ere esercitat<span class=\"_ _3\"></span>o. Il <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po valuta se <span class=\"_ _2\"></span>sia<span class=\"_ _89\"> </span>ragionevolmente certo <span class=\"_ _2\"></span>esercitare o <span class=\"_ _b\"></span>meno le <span class=\"_ _b\"></span>opzio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>di estensione <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di ri<span class=\"_ _2\"></span>sol<span class=\"_ _3\"></span>uzione tenendo <span class=\"_ _2\"></span>conto di <span class=\"_ _b\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>fatt<span class=\"_ _3\"></span>ori<span class=\"_ _89\"> </span>rilevanti c<span class=\"_ _3\"></span>he c<span class=\"_ _3\"></span>reano <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>incentivo <span class=\"_ _3\"></span>econom<span class=\"_ _3\"></span>ico <span class=\"_ _3\"></span>afferente <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>decisioni. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _3\"></span>iniziale <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>iesaminata<span class=\"_ _89\"> </span>se <span class=\"_ _3\"></span>si <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>evento <span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>gnificativo <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>cambiamento <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>caratteristiche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>influiscono <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>valutazione<span class=\"_ _89\"> </span>stessa e che siano sot<span class=\"_ _3\"></span>to il control<span class=\"_ _3\"></span>lo del Gruppo. I <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>interesse <span class=\"_ _f\"></span>marginale <span class=\"_ _f\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>G<span class=\"_ _3\"></span>ruppo <span class=\"_ _8\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>rivisti <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>icorrente <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>applicat<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti<span class=\"_ _89\"> </span>aventi <span class=\"_ _28\"></span>caratteristiche <span class=\"_ _28\"> </span>simili, <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>ati <span class=\"_ _28\"></span>considerati <span class=\"_ _28\"> </span>come <span class=\"_ _28\"></span>un <span class=\"_ _28\"></span>unico <span class=\"_ _28\"></span>portafoglio <span class=\"_ _28\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>contratti. <span class=\"_ _28\"> </span>I <span class=\"_ _28\"></span>tassi <span class=\"_ _28\"></span>sono<span class=\"_ _89\"> </span>determinati p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>imulare <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>teorico <span class=\"_ _2\"></span>tasso marginale <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>interesse coerente <span class=\"_ _b\"></span>con i <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span>tratti <span class=\"_ _2\"></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valut<span class=\"_ _3\"></span>azione.<span class=\"_ _89\"> </span>Gli <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>mag<span class=\"_ _3\"></span>giormente <span class=\"_ _3\"></span>sig<span class=\"_ _3\"></span>nificativi <span class=\"_ _3\"></span>considerat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>nell\u2019aggiustame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tas<span class=\"_ _3\"></span>so <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ffc\">credit<span class=\"_ _3\"></span>-risk <span class=\"_ _3\"></span>spread<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\">di<span class=\"_ _89\"> </span></span></span>ciascun <span class=\"_ _2\"></span>Paese <span class=\"_ _2\"></span>osservab<span class=\"_ _3\"></span>ile <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ul <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la div<span class=\"_ _2\"></span>ersa durata <span class=\"_ _b\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>loc<span class=\"_ _3\"></span>azione. <span class=\"_ _b\"></span>I <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>interess<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>esplicitati<span class=\"_ _89\"> </span>all\u2019interno <span class=\"_ _f\"></span>degli <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>cordi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span><span class=\"ffc\">lea<span class=\"_ _3\"></span>sing <span class=\"_ _f\"></span><span class=\"ff1\">sono <span class=\"_ _f\"></span>rari. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>incentivi <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span></span>l<span class=\"_ _3\"></span>easing <span class=\"_ _f\"></span><span class=\"ff1\">ricevuti <span class=\"_ _f\"></span>entro <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span></span></span>inizio <span class=\"_ _f\"></span>dell\u2019ac<span class=\"_ _3\"></span>cordo <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>imputati <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>diretta <span class=\"_ _28\"></span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>diritto <span class=\"_ _28\"></span>d'uso. <span class=\"_ _f\"></span>Gli <span class=\"_ _28\"></span>incentivi <span class=\"_ _f\"></span>per <span class=\"_ _28\"> </span>il <span class=\"_ _f\"></span>leasin<span class=\"_ _3\"></span>g<span class=\"_ _89\"> </span>concordati <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>durat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>considerati <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>modifiche <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _8\"></span>originale <span class=\"_ _8\"></span>misura<span class=\"_ _8\"></span>to<span class=\"_ _89\"> </span>alla <span class=\"_ _f\"></span>data <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>modifica, <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>onseguente <span class=\"_ _f\"></span>im<span class=\"_ _3\"></span>patto <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>si<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>diritto <span class=\"_ _f\"></span>d'uso <span class=\"_ _f\"></span>sia <span class=\"_ _f\"></span>della<span class=\"_ _89\"> </span>passivit\u00e0 per leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _89\"> </span>Nel <span class=\"_ _3\"></span>prospetto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimoniale<span class=\"_ _8\"></span>-<span class=\"ff9\">finanziaria<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo es<span class=\"_ _3\"></span>pone <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>\u201cright <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>use\u201d <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>soddisfano<span class=\"_ _89\"> </span></span>la <span class=\"_ _b\"></span>definiz<span class=\"_ _3\"></span>ione <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>invest<span class=\"_ _3\"></span>imenti <span class=\"_ _b\"></span>im<span class=\"_ _3\"></span>mobiliari <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _b\"></span>\u201cI<span class=\"_ _3\"></span>mmobili<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mpianti <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>macc<span class=\"_ _3\"></span>hinari<span class=\"ff9\">\u201d <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _b\"></span>leas<span class=\"_ _3\"></span>ing<span class=\"_ _89\"> </span></span></span>nella voce \u201c<span class=\"ff1\">Passi<span class=\"_ _3\"></span>vit\u00e0 finanziarie</span>\u201d<span class=\"ff1\">,<span class=\"_ _3\"></span> nelle sezioni <span class=\"_ _3\"></span>non correnti e/o<span class=\"_ _3\"></span> correnti in funz<span class=\"_ _3\"></span>ione dell<span class=\"_ _3\"></span>e relative scadenze<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span>Perdite di val<span class=\"_ _2\"></span>ore<span class=\"_ _89\"> </span>Ad ogni <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>ilancio, il Gruppo <span class=\"_ _2\"></span>rivede il valore <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>abile delle p<span class=\"_ _2\"></span>rop<span class=\"_ _3\"></span>rie attivit\u00e0 immateriali <span class=\"_ _2\"></span>e<span class=\"_ _8\"></span> degli immobili,<span class=\"_ _89\"> </span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>macchinari <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>determinare <span class=\"_ _f\"></span>se <span class=\"_ _28\"></span>vi <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>indicazioni <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>queste <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _f\"></span>abb<span class=\"_ _3\"></span>iano <span class=\"_ _f\"></span>subito <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>rdite <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>valore. Qualora queste indicazioni esistano, viene <span class=\"_ _2\"></span>sti<span class=\"_ _3\"></span>mato il valore recuperabile <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i tali attivit\u00e0 p<span class=\"_ _2\"></span>er determina<span class=\"_ _3\"></span>re<span class=\"_ _89\"> </span>l\u2019eventuale  importo  della  svalutazione. <span class=\"_ _20\"> </span>Dove  non  \u00e8  possibile  stimare  il  valore  recuperabile <span class=\"_ _20\"> </span>di  un\u2019attivit\u00e0<span class=\"_ _89\"> </span>individualmente, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>effettua <span class=\"_ _3\"></span>la sti<span class=\"_ _3\"></span>ma del<span class=\"_ _3\"></span> valore<span class=\"_ _3\"></span> recu<span class=\"_ _3\"></span>perabi<span class=\"_ _3\"></span>le<span class=\"_ _3\"></span> della <span class=\"_ _3\"></span>unit\u00e0 <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>rice di <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>finanziari<span class=\"_ _89\"> </span>cui <span class=\"_ _2\"></span>l\u2019attivit\u00e0 <span class=\"_ _2\"></span>appartiene<span class=\"_ _3\"></span>.<span class=\"ff1\"> <span class=\"_ _2\"></span><span class=\"ff9\">Le attivit\u00e0 <span class=\"_ _b\"></span>immater<span class=\"_ _3\"></span>iali <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ile <span class=\"_ _2\"></span>indefinita <span class=\"_ _2\"></span>o non <span class=\"_ _b\"></span>ancora <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isponibili p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>l\u2019ut<span class=\"_ _3\"></span>ilizzo <span class=\"_ _2\"></span>sono<span class=\"_ _89\"> </span></span></span>sottoposte a verif<span class=\"_ _3\"></span>ica per per<span class=\"_ _3\"></span>dita di valo<span class=\"_ _3\"></span>re ogni anno<span class=\"_ _3\"></span> o pi\u00f9 fre<span class=\"_ _3\"></span>quentemente<span class=\"_ _3\"></span>, ogniqualvolt<span class=\"_ _3\"></span>a vi sia un\u2019indicaz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span>che <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>possa <span class=\"_ _8\"></span>aver <span class=\"_ _3\"></span>subito <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>perdita <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span><span class=\"ff1\">ore. <span class=\"_ _8\"></span></span>L\u2019ammontare <span class=\"_ _3\"></span>recu<span class=\"_ _3\"></span>perabile <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>maggiore <span class=\"_ _3\"></span>fra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span><span class=\"ffc\">fai<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>value<span class=\"_ _89\"> </span></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>vendita <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>d\u2019uso<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>N<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>d\u2019u<span class=\"_ _3\"></span>so, <span class=\"_ _2\"></span>i <span class=\"_ _b\"></span>fl<span class=\"_ _3\"></span>ussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>stimat<span class=\"_ _8\"></span><span class=\"ff1 ls20\">i<span class=\"_ _89\"> </span></span>sono <span class=\"_ _2\"></span>sco<span class=\"_ _3\"></span>ntati <span class=\"_ _2\"></span>al loro <span class=\"_ _2\"></span>valore attuale <span class=\"_ _2\"></span>utilizzando un <span class=\"_ _b\"></span>tasso<span class=\"_ _3\"></span> al <span class=\"_ _b\"></span>lord<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>delle imposte <span class=\"_ _2\"></span>che riflette <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>valutaz<span class=\"_ _3\"></span>ioni <span class=\"_ _2\"></span>correnti<span class=\"_ _89\"> </span>di mercato <span class=\"_ _2\"></span>del valore del <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>enaro e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ei rischi <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>pecifici dell\u2019attivit\u00e0.<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Se l\u2019ammontare recuperabile di <span class=\"_ _2\"></span>un\u2019att<span class=\"_ _3\"></span>ivit\u00e0 (o<span class=\"_ _89\"> </span>di una unit\u00e0 generatrice di flussi fi<span class=\"_ _2\"></span>nanz<span class=\"_ _3\"></span>iari) \u00e8 stimato essere inferiore rispetto al relativo valore <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>abile, esso<span class=\"_ _89\"> </span>\u00e8 <span class=\"_ _2b\"> </span>ridotto<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>minor <span class=\"_ _2b\"> </span>valor<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>recuperabile. <span class=\"_ _2b\"> </span>La  p<span class=\"_ _2\"></span>erdita  di <span class=\"_ _2b\"> </span>valore <span class=\"_ _20\"> </span>\u00e8 <span class=\"_ _2b\"> </span>rilevata  nel <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _20\"> </span>economico.<span class=\"_ _3\"></span>  Quando <span class=\"_ _2b\"> </span>una<span class=\"_ _89\"> </span>svalutazione <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>ha <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _8\"></span>ragione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>mantenuta, <span class=\"_ _f\"></span><span class=\"ff9\">il <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _8\"></span>dell\u2019at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>(o <span class=\"_ _8\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice<span class=\"_ _89\"> </span></span>di flussi <span class=\"_ _2\"></span>finanziari), ad <span class=\"_ _2\"></span>eccezione del<span class=\"ff9\">l\u2019avviamento<span class=\"_ _3\"></span></span>, \u00e8 <span class=\"_ _2\"></span>incrementat<span class=\"_ _3\"></span>o al <span class=\"_ _2\"></span>nuovo valore <span class=\"_ _2\"></span>derivante dalla stima <span class=\"_ _2\"></span>del suo<span class=\"_ _89\"> </span>valore <span class=\"_ _2b\"> </span>re<span class=\"ff9\">c<span class=\"_ _3\"></span>uperabile, <span class=\"_ _20\"> </span>ma <span class=\"_ _2b\"> </span>no<span class=\"_ _3\"></span>n <span class=\"_ _2b\"> </span>oltre <span class=\"_ _20\"> </span>il <span class=\"_ _2b\"> </span>valore <span class=\"_ _20\"> </span>netto <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>carico <span class=\"_ _2b\"> </span>che <span class=\"_ _20\"> </span>l\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>avrebb<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>avuto <span class=\"_ _2b\"> </span>se <span class=\"_ _20\"> </span>non <span class=\"_ _2b\"> </span>fosse <span class=\"_ _20\"> </span>stata<span class=\"_ _89\"> </span></span>effettuata <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>svalu<span class=\"_ _3\"></span>tazione <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdita <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>valore<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>Il <span class=\"_ _8\"></span>riprist<span class=\"_ _3\"></span>ino <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>imputato <span class=\"_ _f\"></span>imm<span class=\"_ _8\"></span>ediatamente <span class=\"_ _f\"></span>al <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>onto<span class=\"_ _89\"> </span>economico.<span class=\"_ _89\"> </span>Nel <span class=\"_ _8\"></span>capitolo <span class=\"_ _3\"></span>dedicato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>l\u2019impairment <span class=\"_ _8\"></span>test <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>esposto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>maniera <span class=\"_ _8\"></span>dettagl<span class=\"_ _3\"></span>iata <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ocedimento <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span>validazione <span class=\"_ _3\"></span>degli <span class=\"_ _8\"></span>importi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>avviamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>bilancio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>sets <span class=\"_ _3\"></span>immaterial<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>mat<span class=\"_ _3\"></span>eriali <span class=\"_ _3\"></span>detenuti <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span>le<span class=\"_ _89\"> </span>societ\u00e0 del Gruppo<span class=\"_ _3\"></span>. Partecipazioni <span class=\"_ _2\"></span>contabilizzate con il me<span class=\"_ _2\"></span>todo del patrimonio<span class=\"_ _89\"> </span>netto<span class=\"_ _89\"> </span>Sono <span class=\"_ _f\"></span>costituite <span class=\"_ _f\"></span>da <span class=\"_ _8\"></span>partec<span class=\"_ _3\"></span>ipazioni <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _f\"></span>collegate <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _f\"></span>cos\u00ec <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>me<span class=\"_ _89\"> </span>riportato nel capitolo \u201cPri<span class=\"_ _3\"></span>ncipi di consolidam<span class=\"_ _3\"></span>ento ed a<span class=\"_ _3\"></span>rea di consolidamento<span class=\"_ _3\"></span>\u201d.<span class=\"_ _89\"> </span>Attivit\u00e0 finanzia<span class=\"_ _2\"></span>rie non correnti<span class=\"_ _89\"> </span>La <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>comprende <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>partecipazioni <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>colleg<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>quelle <span class=\"_ _e\"> </span>in <span class=\"_ _25\"> </span>altre <span class=\"_ _26\"> </span>imprese, <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _25\"> </span>quanto <span class=\"_ _25\"> </span>riportat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>nel <span class=\"_ _25\"> </span>capitolo <span class=\"_ _25\"> </span>\u201cPrincipi <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>conso<span class=\"_ _3\"></span>lidamento <span class=\"_ _25\"> </span>ed <span class=\"_ _25\"> </span>area <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span>consolidamento\u201d. <span class=\"_ _2\"></span>La voce <span class=\"_ _2\"></span>comprende anche <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span><span class=\"ff1\">red<span class=\"_ _3\"></span>iti <span class=\"_ _2\"></span>a medio <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>contribu<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>da ricevere, <span class=\"_ _2\"></span>depositi cauzionali<span class=\"_ _89\"> </span></span>e <span class=\"_ _2\"></span>similar<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>valutati<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al loro <span class=\"_ _2\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nom<span class=\"_ _3\"></span>inale <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>nor<span class=\"_ _3\"></span>malmente coinc<span class=\"_ _3\"></span>ide <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>realizzo<span class=\"_ _3\"></span>. Per <span class=\"_ _2\"></span>ulteriori<span class=\"_ _89\"> </span>approfondimenti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo sotto riportato<span class=\"_ _89\"> </span>\u201cAttivit\u00e0 finanziarie (Non<span class=\"_ _3\"></span> correnti/Correnti<span class=\"_ _3\"></span>)\u201d.<span class=\"_ _89\"> </span> Rimanenze<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"></span>rimanenze <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>prodot<span class=\"_ _3\"></span>ti <span class=\"_ _28\"></span>ortofrutticoli,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>mater<span class=\"_ _3\"></span>ie <span class=\"_ _28\"></span>prime, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>ssidiarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consu<span class=\"_ _3\"></span>mo <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>minor<span class=\"_ _89\"> </span>valore <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>quisto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>deter<span class=\"_ _3\"></span>minato <span class=\"_ _8\"></span>secondo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>configur<span class=\"_ _3\"></span>azione <span class=\"_ _8\"></span>FIFO, <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>realizzo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>esumibile <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>chiusura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _8\"></span></span>Il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _8\"></span>accessori <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>degli <span class=\"_ _8\"></span>scont<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mmerciali <span class=\"_ _f\"></span>e, <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>prodotti <span class=\"_ _f\"></span>finiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>lavorazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nclude <span class=\"_ _f\"></span>le<span class=\"_ _89\"> </span>materie <span class=\"_ _e\"> </span>prime, <span class=\"_ _e\"> </span>la <span class=\"_ _25\"> </span>manodopera <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>iretta <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>gli <span class=\"_ _e\"> </span>altr<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>costi <span class=\"_ _e\"> </span>direttame<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>i<span class=\"_ _3\"></span>mputabili <span class=\"_ _e\"> </span>alla <span class=\"_ _25\"> </span>produzione <span class=\"_ _e\"> </span>oltre <span class=\"_ _e\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>ribaltamento <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>costi <span class=\"_ _28\"> </span>indi<span class=\"_ _3\"></span>retti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>produzione <span class=\"_ _28\"> </span>ragione<span class=\"_ _3\"></span>volmente <span class=\"_ _28\"> </span>riconducibili <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>svolgimento <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>produttive <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>condiz<span class=\"_ _3\"></span>ioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzo <span class=\"_ _3\"></span>normale<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>capa<span class=\"_ _3\"></span>cit\u00e0 <span class=\"_ _8\"></span>produttiva. <span class=\"_ _f\"></span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>eventualmente<span class=\"_ _89\"> </span>rettificato <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pecifico <span class=\"_ _8\"></span>accant<span class=\"_ _3\"></span>onamento <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>tener<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>enomeni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>svalu<span class=\"_ _3\"></span>tazione <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>obsolesce<span class=\"_ _3\"></span>nza <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>lento rigiro che possono <span class=\"_ _3\"></span>eventualmente <span class=\"_ _3\"></span>interessare i <span class=\"_ _3\"></span>materiali di imbal<span class=\"_ _3\"></span>lo.<span class=\"_ _89\"> </span>Attivit\u00e0 Biologi<span class=\"_ _2\"></span>che (\u201c<span class=\"ff4\">Biological asset</span><span class=\"ls95\">\u201d)<span class=\"_ _89\"> </span></span>La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span><span class=\"ff9\">Attivit\u00e0 <span class=\"_ _8\"></span>Biologiche <span class=\"_ _8\"></span>(\u201c<span class=\"_ _3\"></span></span>Biological <span class=\"_ _8\"></span>Asset<span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201d)</span> <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>suo <span class=\"_ _8\"></span>stadio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>maturazione <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>pianta <span class=\"_ _8\"></span>(<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span>caso <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>avoc<span class=\"_ _3\"></span>ado) <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>viene <span class=\"_ _f\"></span>prodotta <span class=\"_ _f\"></span>nelle <span class=\"_ _f\"></span>aree <span class=\"_ _8\"></span>agricol<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta<span class=\"_ _89\"> </span>applicabile lo IAS 41, secondo cui le ri<span class=\"_ _2\"></span>mane<span class=\"_ _3\"></span>nze di frutta sulla pianta devono essere misurate sulla base del <span class=\"ffc\">fair<span class=\"_ _89\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stimat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>meno <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span></span>fair <span class=\"_ _28\"></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>possa <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>ssere <span class=\"_ _f\"></span>dete<span class=\"_ _3\"></span>rminato <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>attendibile. <span class=\"_ _2\"></span>Lo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>41<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>assume <span class=\"_ _2\"></span>che i<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"ffc\">f<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ir <span class=\"_ _2\"></span>value<span class=\"ff1\"> possa <span class=\"_ _b\"></span>essere misurato <span class=\"_ _b\"></span>att<span class=\"_ _3\"></span>endibilment<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la maggior <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>delle<span class=\"_ _89\"> </span></span></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche, <span class=\"_ _f\"></span>pur <span class=\"_ _f\"></span>tuttavia, <span class=\"_ _f\"></span>qualora <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>rilevazione <span class=\"_ _8\"></span>iniziale <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>sia <span class=\"_ _8\"></span>dispo<span class=\"_ _3\"></span>nibile <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span>quotato in un mercato attivo<span class=\"_ _3\"></span> oppure le m<span class=\"_ _3\"></span>isurazioni alternative del<span class=\"_ _3\"></span> <span class=\"ffc\">fair value</span> ven<span class=\"_ _3\"></span>issero giudicate inatte<span class=\"_ _3\"></span>ndibili,<span class=\"_ _89\"> </span>in tal caso l'attivit\u00e0 \u00e8 <span class=\"_ _3\"></span>valutata al cost<span class=\"_ _3\"></span>o al netto di ammo<span class=\"_ _3\"></span>rtamenti accumulati <span class=\"_ _3\"></span>e perdite di valore<span class=\"_ _3\"></span>. Attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie (Non correnti e corre<span class=\"_ _2\"></span>nti)<span class=\"_ _89\"> </span>Le<span class=\"ls0\"> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>devo<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>rileva<span class=\"_ _3\"></span><span class=\"ls23\">te</span> <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>nizialmente <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione, <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>io\u00e8 <span class=\"_ _28\"></span>quando <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>Gruppo<span class=\"_ _89\"> </span></span>diventa una parte delle clau<span class=\"_ _3\"></span>sole co<span class=\"_ _3\"></span>ntrattuali dello st<span class=\"_ _3\"></span>rumento finanziario<span class=\"_ _3\"></span> e devo<span class=\"_ _3\"></span>no essere cl<span class=\"_ _3\"></span>assificate in base a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>business <span class=\"_ _b\"></span>mod<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>che <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>poss<span class=\"_ _3\"></span>iede <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsiderando<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quest<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>L\u2019IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>preved<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>le seguenti tipologie d<span class=\"_ _3\"></span>i strumenti finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>in base alla<span class=\"_ _3\"></span> loro valutazione<span class=\"_ _3\"></span>:<span class=\"_ _89\"> </span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valutate al c<span class=\"_ _3\"></span>osto ammortizzato;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Inizialmente tutte <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie sono <span class=\"_ _2\"></span>rilevate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al valore <span class=\"_ _2\"></span>equo<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>(<span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">), <span class=\"_ _2\"></span>au<span class=\"_ _3\"></span>mentato, nel <span class=\"_ _2\"></span>caso di <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _89\"> </span></span></span>diverse <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>equo <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>economico, <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>accessori. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>per<span class=\"_ _89\"> </span>valore  equo <span class=\"_ _20\"> </span>si  intende  il  valore <span class=\"_ _20\"> </span>della  quotazione  dello  strumento  in <span class=\"_ _20\"> </span>un  mercato <span class=\"_ _20\"> </span>attivo;  in <span class=\"_ _20\"> </span>mancanza  di<span class=\"_ _89\"> </span>quest\u2019ulti<span class=\"ff1\">mo <span class=\"_ _f\"></span>vie<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tecn<span class=\"_ _3\"></span>ica <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>preve<span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>stabilire <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span></span>avrebbe <span class=\"_ _8\"></span>avuto <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>libero <span class=\"_ _8\"></span>scambio <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span><span class=\"ff1\">otivato<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>normali <span class=\"_ _8\"></span>considerazioni<span class=\"_ _89\"> </span></span>commerciali. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"> </span>determinata <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>classif<span class=\"_ _3\"></span>icazione <span class=\"_ _2b\"> </span>delle <span class=\"_ _28\"> </span>proprie <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>dopo <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>rilevazione<span class=\"_ _89\"> </span>iniziale e, <span class=\"_ _2\"></span>ove adeguato e <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsentito, rivede tale <span class=\"_ _2\"></span>class<span class=\"_ _3\"></span>ificazione alla <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>iusura di <span class=\"_ _2\"></span>cias<span class=\"_ _3\"></span>cun esercizio<span class=\"_ _3\"></span> nel caso <span class=\"_ _2\"></span>in cui<span class=\"_ _89\"> </span>venga modi<span class=\"_ _3\"></span>ficato il<span class=\"_ _3\"></span> propr<span class=\"_ _3\"></span>io mod<span class=\"_ _3\"></span>ello di <span class=\"_ _3\"></span>business<span class=\"_ _8\"></span>. La <span class=\"_ _3\"></span>recuperabilit\u00e0<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>verificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri<span class=\"_ _89\"> </span>previsti dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>e descri<span class=\"_ _3\"></span>tti successivame<span class=\"_ _3\"></span>nte.<span class=\"_ _3\"></span><span class=\"ff1\"> Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della so<span class=\"_ _3\"></span>ttoscrizione, <span class=\"_ _3\"></span>si c<span class=\"_ _3\"></span>onsidera se <span class=\"_ _3\"></span>un c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span></span>contiene derivati <span class=\"_ _3\"></span>implici<span class=\"_ _3\"></span><span class=\"ff9\">ti. I <span class=\"_ _3\"></span>derivati incorporat<span class=\"_ _3\"></span>i in co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>dove l\u2019elemento <span class=\"_ _3\"></span>primario <span class=\"_ _3\"></span>\u00e8 un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria<span class=\"_ _89\"> </span></span>che <span class=\"_ _28\"></span>rientra <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>dell\u2019IFRS<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>9 <span class=\"_ _28\"> </span>no<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>devono <span class=\"_ _28\"> </span>mai <span class=\"_ _28\"> </span>ess<span class=\"_ _3\"></span>ere <span class=\"_ _28\"> </span>sep<span class=\"_ _3\"></span>arati.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _89\"> </span></span>vengono <span class=\"_ _3\"></span>eliminate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>rattuali <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>flu<span class=\"_ _3\"></span>ssi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>der<span class=\"_ _3\"></span>ivanti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>stesse.<span class=\"_ _89\"> </span>Le att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzat<span class=\"_ _3\"></span>o s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _8\"></span>possedute nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modello<span class=\"_ _89\"> </span>di  b<span class=\"_ _3\"></span>usiness <span class=\"_ _e\"> </span>avente <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>obiettivo <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>raccolta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>tempo <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>flussi  f<span class=\"_ _3\"></span>inanziari <span class=\"_ _e\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_ _e\"> </span>unicamente <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>pagamenti <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>relativi <span class=\"_ _25\"> </span>interessi <span class=\"_ _25\"> </span>maturat<span class=\"_ _3\"></span>i<span class=\"ff9\">. <span class=\"_ _e\"> </span>La <span class=\"_ _25\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _e\"> </span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span>costo<span class=\"_ _89\"> </span></span>ammortizzato com<span class=\"_ _3\"></span>porta l\u2019applicazione<span class=\"_ _3\"></span> del metod<span class=\"_ _3\"></span>o dell\u2019interesse eff<span class=\"_ _3\"></span>ettivo al<span class=\"_ _8\"></span><span class=\"ff1\"> netto d<span class=\"_ _3\"></span>i ogni accantonam<span class=\"_ _3\"></span>ento per<span class=\"_ _89\"> </span></span>perdita di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>tenendo<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>considerazione<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>prevedib<span class=\"_ _3\"></span>ili perdite <span class=\"_ _3\"></span>future. <span class=\"_ _3\"></span>Tale<span class=\"_ _8\"></span> cal<span class=\"_ _3\"></span>colo co<span class=\"_ _3\"></span>mprende o<span class=\"_ _3\"></span>gni sco<span class=\"_ _3\"></span>nto<span class=\"_ _89\"> </span>o premio di acquisto ed include le commissioni<span class=\"_ _3\"></span>, che so<span class=\"_ _3\"></span>no una parte integrante del tasso<span class=\"_ _3\"></span> di interesse effettivo e<span class=\"_ _89\"> </span>dei costi di t<span class=\"_ _3\"></span>ransazione. Gli<span class=\"_ _3\"></span> interess<span class=\"_ _3\"></span>i, pertanto, so<span class=\"_ _3\"></span>no calc<span class=\"_ _3\"></span>olati in relazion<span class=\"_ _3\"></span>e al valore<span class=\"_ _3\"></span> del denaro<span class=\"_ _3\"></span> nel tem<span class=\"_ _3\"></span>po ed al<span class=\"_ _89\"> </span>rischio di <span class=\"_ _2\"></span>credito associato allo strumento <span class=\"_ _2\"></span>durant<span class=\"_ _3\"></span>e quel <span class=\"_ _2\"></span>particolare<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>do di <span class=\"_ _2\"></span>te<span class=\"_ _3\"></span>mpo. I crediti <span class=\"_ _2\"></span>e le altre <span class=\"_ _2\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>finanziarie <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tati <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>esentati <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>stato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>patrimonial<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>relativo <span class=\"_ _3\"></span>fondo<span class=\"_ _89\"> </span>svalutazione. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>interess<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivi, gl<span class=\"_ _3\"></span>i u<span class=\"_ _3\"></span>tili e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nel conto economico dell<span class=\"_ _3\"></span>\u2019esercizio cos\u00ec co<span class=\"_ _3\"></span>me gli eventu<span class=\"_ _3\"></span>ali utili o perdite da <span class=\"_ _3\"></span>eliminazione co<span class=\"_ _3\"></span>ntabile.<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>equo <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2b\"> </span>imputate <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>economico <span class=\"_ _2b\"> </span>complessi<span class=\"_ _3\"></span>vo <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2b\"> </span>quelle<span class=\"_ _89\"> </span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _8\"></span>possedute <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>usiness <span class=\"_ _8\"></span>avente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>obiettivo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>raccolta <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>tempo<span class=\"_ _89\"> </span>di flu<span class=\"_ _3\"></span>ssi f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>derivano <span class=\"_ _8\"></span>sia da<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>varie <span class=\"_ _3\"></span>scadenze <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _89\"> </span>delle attivit\u00e0 in quest<span class=\"_ _3\"></span>ione. Tali <span class=\"_ _20\"> </span>attivit\u00e0  comportano <span class=\"_ _20\"> </span>la  rilevazione <span class=\"_ _20\"> </span>a  patrimonio <span class=\"_ _20\"> </span>netto,  tra <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>altre  componenti  del <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>onto  economico<span class=\"_ _89\"> </span>complessivo, <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazio<span class=\"_ _3\"></span>ni del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span><span class=\"ff9\">dello st<span class=\"_ _3\"></span>rumento. <span class=\"_ _3\"></span>L\u2019ammontare <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mulato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span></span>valore<span class=\"_ _89\"> </span>equo<span class=\"ff9\">, <span class=\"_ _28\"></span>imputato <span class=\"_ _28\"></span>nella <span class=\"_ _28\"></span>riserva <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>patrimonio <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>accoglie <span class=\"_ _f\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>altre <span class=\"_ _28\"></span>componenti <span class=\"_ _28\"></span>dell\u2019utile <span class=\"_ _28\"></span>complessivo, <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span></span>oggetto di reversal a conto <span class=\"_ _3\"></span>economico all\u2019a<span class=\"_ _3\"></span>tto di eliminazione co<span class=\"_ _3\"></span>ntabile dello stru<span class=\"_ _3\"></span>mento. Le attivit\u00e0 f<span class=\"_ _3\"></span>inanziarie c<span class=\"_ _3\"></span>he no<span class=\"_ _3\"></span>n sono <span class=\"_ _3\"></span>valutate al<span class=\"_ _3\"></span> costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls9a\">/o</span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore e<span class=\"_ _3\"></span>quo con <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>imputate<span class=\"_ _89\"> </span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>equo,<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>ma <span class=\"_ _f\"></span>con <span class=\"_ _28\"></span>variazioni <span class=\"_ _28\"></span>imp<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>\u2019utile/perdita<span class=\"_ _89\"> </span>dell\u2019esercizio<span class=\"ff1\">. <span class=\"_ _2b\"> </span>Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>momento <span class=\"_ _2b\"> </span>della <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>ilevazione <span class=\"_ _2b\"> </span>iniziale <span class=\"_ _28\"> </span>l'e<span class=\"_ _3\"></span>ntit\u00e0 <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _28\"> </span>desig<span class=\"_ _3\"></span>nare <span class=\"_ _2b\"> </span>irrevocabilmente<span class=\"_ _89\"> </span></span>l'attivit\u00e0 <span class=\"_ _e\"> </span>finanziaria <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>valutata <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"ffc\">fai<span class=\"_ _3\"></span>r <span class=\"_ _e\"> </span>value</span> (val<span class=\"_ _3\"></span>ore <span class=\"_ _e\"> </span>equo) <span class=\"_ _e\"> </span>rilevato <span class=\"_ _e\"> </span>n<span class=\"_ _3\"></span>ell'utile<span class=\"_ _3\"></span>/perdita <span class=\"_ _e\"> </span>d'eserc<span class=\"_ _3\"></span>izio. Son<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>compresi <span class=\"_ _f\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>derivat<span class=\"_ _3\"></span>i. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _f\"></span>nette, <span class=\"_ _f\"></span>compre<span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rice<span class=\"_ _3\"></span>vuti,<span class=\"_ _89\"> </span>sono rilevati nel conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>azionaria <span class=\"_ _f\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>sem<span class=\"_ _3\"></span>pre <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span></span>, <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>non<span class=\"_ _89\"> </span>essendo  caratterizzati  da  f<span class=\"_ _3\"></span>lussi  di  cassa  sicuri  e  cos<span class=\"_ _3\"></span>tanti,  non  sono  compatibi<span class=\"_ _3\"></span>li  con  il  criterio  del  costo<span class=\"_ _89\"> </span>ammortizzato. <span class=\"_ _f\"></span>Lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>capitale <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>detenuto <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>ragioni <span class=\"_ _f\"></span>strategiche <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>non <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>pertant<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>tato <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value</span>, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>cui <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>conto <span class=\"_ _28\"></span>economico<span class=\"_ _89\"> </span>complessivo. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>relativi <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>strumenti <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>econom<span class=\"_ _8\"></span>ico, <span class=\"_ _8\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>variazioni<span class=\"_ _89\"> </span>imputate nel conto eco<span class=\"_ _3\"></span>nomico compless<span class=\"_ _3\"></span>ivo non potranno essere <span class=\"_ _3\"></span>riclassificate a c<span class=\"_ _3\"></span>onto economico. Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>po<span class=\"_ _3\"></span>ssono <span class=\"_ _2b\"> </span>essere <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pensate <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>l\u2019importo <span class=\"_ _2b\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>dalla<span class=\"_ _89\"> </span>compensazione viene <span class=\"_ _2\"></span>presentato<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nel p<span class=\"_ _2\"></span>rosp<span class=\"_ _3\"></span>etto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>situaz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>patrimon<span class=\"_ _3\"></span>iale<span class=\"_ _3\"></span>-finan<span class=\"_ _3\"></span>ziaria <span class=\"_ _2\"></span>se, e <span class=\"_ _b\"></span>sol<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>G<span class=\"_ _3\"></span>ruppo<span class=\"_ _89\"> </span>ha <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrentemente i<span class=\"_ _2\"></span>l diri<span class=\"_ _2\"></span>tt<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>compe<span class=\"_ _3\"></span>nsare <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>e intende <span class=\"_ _b\"></span>regolar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>basi <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>realizzare<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 e regolare la pass<span class=\"_ _3\"></span>ivit\u00e0 contempora<span class=\"_ _3\"></span>neamente.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>Crediti commer<span class=\"_ _2\"></span>ciali<span class=\"ls0\">, attivit\u00e0 fiscali ed altri c<span class=\"_ _2\"></span>rediti<span class=\"_ _89\"> </span></span>I <span class=\"_ _25\"> </span>crediti <span class=\"_ _26\"> </span>comme<span class=\"_ _3\"></span>rciali, <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>attivit\u00e0 <span class=\"_ _25\"> </span>fiscal<span class=\"_ _3\"></span>i <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>gli <span class=\"_ _25\"> </span>alt<span class=\"_ _3\"></span>ri <span class=\"_ _26\"> </span>crediti <span class=\"_ _25\"> </span>sono <span class=\"_ _26\"> </span>inizialmente<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>riconosciuti <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span><span class=\"ffc\">fair <span class=\"_ _26\"> </span>value<span class=\"_ _3\"></span></span><span class=\"ls1b\">,<span class=\"_ _89\"> </span></span>corrispondente <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prezzo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>relativa <span class=\"_ _3\"></span>operazion<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>quanto <span class=\"_ _3\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>presente <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>significativa <span class=\"_ _3\"></span>compon<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>finanziamento; successivamente <span class=\"_ _2\"></span>essi sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>in base <span class=\"_ _2\"></span>al metodo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>costo am<span class=\"_ _2\"></span>mortizzato<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>al netto <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>fondo<span class=\"_ _89\"> </span>svalutazione. L\u2019IFRS <span class=\"_ _28\"> </span>9 <span class=\"_ _28\"> </span>definisce<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>un <span class=\"_ _28\"> </span>nuovo <span class=\"_ _28\"> </span>modello <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>impairment<span class=\"_ _3\"></span>/svalutazione <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>tali <span class=\"_ _28\"> </span>atti<span class=\"_ _3\"></span>vit\u00e0, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019obietti<span class=\"_ _3\"></span>vo <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>fornire<span class=\"_ _89\"> </span>informazioni <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>agli <span class=\"_ _8\"></span>ut<span class=\"_ _3\"></span>ilizzatori <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>merito <span class=\"_ _f\"></span>alle <span class=\"_ _8\"></span>relat<span class=\"_ _3\"></span>ive <span class=\"_ _f\"></span>perdite <span class=\"_ _f\"></span>attese. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>econdo <span class=\"_ _f\"></span>tale <span class=\"_ _f\"></span>modello, <span class=\"_ _f\"></span>il<span class=\"_ _89\"> </span>Gruppo <span class=\"_ _3\"></span>valuta <span class=\"_ _8\"></span>i c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>adottand<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ogica <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdita <span class=\"_ _8\"></span>attesa <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">Expected <span class=\"_ _3\"></span>Loss<span class=\"_ _3\"></span></span>), <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>sost<span class=\"_ _3\"></span>ituzione <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>framework<span class=\"_ _89\"> </span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _3\"></span>basato <span class=\"_ _3\"></span>tipicamente <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>azione d<span class=\"_ _3\"></span>elle <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>osservate <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">I<span class=\"_ _3\"></span>ncurred <span class=\"_ _3\"></span>Loss<span class=\"_ _3\"></span></span>). Per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>commercial<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>il Gruppo adotta un <span class=\"_ _2\"></span>approc<span class=\"_ _3\"></span>cio alla valutazione di <span class=\"_ _2\"></span>tipo semplificato <span class=\"_ _3\"></span>(cd<span class=\"_ _3\"></span>. <span class=\"ffc\">Simplified Approach<span class=\"_ _3\"></span></span>) che <span class=\"_ _2\"></span>non richied<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>la <span class=\"_ _f\"></span>rilevazione <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>modific<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>periodiche <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credito, <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>piuttosto <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>contabilizzazione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>una<span class=\"_ _89\"> </span>Expected <span class=\"_ _8\"></span>Credit <span class=\"_ _3\"></span>Lo<span class=\"_ _3\"></span>ss<span class=\"ff1\"> <span class=\"_ _8\"></span><span class=\"ff9\">calcolata <span class=\"_ _8\"></span>sull\u2019intera <span class=\"_ _8\"></span>vita <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>credit<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>(cd<span class=\"_ _8\"></span></span></span>. <span class=\"_ _3\"></span>Lifetime <span class=\"_ _8\"></span>Expected <span class=\"_ _8\"></span>Credit <span class=\"_ _8\"></span>Loss<span class=\"_ _3\"></span><span class=\"ff1\">). <span class=\"_ _8\"></span>In <span class=\"_ _3\"></span>particol<span class=\"_ _3\"></span>are,<span class=\"_ _89\"> </span></span>la policy attuata dal Gruppo prevede la stratificazione dei crediti commerciali in categorie sulla base dei giorni<span class=\"_ _89\"> </span>di scaduto, definendo lo stanziamento basandosi sull\u2019esperienza stor<span class=\"_ _3\"></span>ica delle perdite sui crediti, rettificata per<span class=\"_ _89\"> </span>tener <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span><span class=\"ff9\">fat<span class=\"_ _3\"></span>tori <span class=\"_ _8\"></span>previsionali <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>riferiti <span class=\"_ _3\"></span>ai<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>creditori <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>all\u2019ambie<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span>econo<span class=\"_ _3\"></span>mico. <span class=\"_ _8\"></span>Il <span class=\"_ _3\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>credito<span class=\"_ _89\"> </span>deve <span class=\"_ _28\"> </span>essere <span class=\"_ _2b\"> </span>rivalutato <span class=\"_ _28\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>data <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>riferimento <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>bilancio <span class=\"_ _28\"> </span>anche <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>quelle <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>cui <span class=\"_ _28\"> </span>flussi<span class=\"_ _89\"> </span>finanziari sono <span class=\"_ _2\"></span>st<span class=\"_ _3\"></span>ati rinegoziati o <span class=\"_ _2\"></span>modif<span class=\"_ _3\"></span>icati. I crediti commerciali vengono interamente <span class=\"_ _2\"></span>sval<span class=\"_ _3\"></span>utati in <span class=\"_ _2\"></span>as<span class=\"_ _3\"></span>senza di<span class=\"_ _89\"> </span>una <span class=\"_ _2b\"> </span>ragionevole <span class=\"_ _2b\"> </span>aspettat<span class=\"_ _3\"></span>iva <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>ecupero, <span class=\"_ _2b\"> </span>ovvero<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>presenza <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>controparti <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>mmerciali <span class=\"_ _2b\"> </span>inattive. <span class=\"_ _20\"> </span>Il <span class=\"_ _28\"> </span>valore<span class=\"_ _89\"> </span>contabile <span class=\"_ _f\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>vi<span class=\"_ _3\"></span>ene <span class=\"_ _f\"></span>ridotto <span class=\"_ _8\"></span>mediant<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>l\u2019u<span class=\"_ _3\"></span>tilizzo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>fondo <span class=\"_ _8\"></span>sval<span class=\"_ _3\"></span>utazi<span class=\"_ _8\"></span>one <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>l\u2019importo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdita <span class=\"_ _f\"></span>viene<span class=\"_ _89\"> </span>rilevato a conto econom<span class=\"_ _3\"></span>ico. Ad <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _8\"></span>pertanto<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>deve <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ilevare <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>utile <span class=\"_ _8\"></span>o<span class=\"_ _89\"> </span>perdita <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iduzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>cumulate <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>attese <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>tutta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>credito. <span class=\"_ _8\"></span>Tale<span class=\"_ _89\"> </span>valutazione deve ess<span class=\"_ _3\"></span>ere fat<span class=\"_ _3\"></span>ta per<span class=\"_ _3\"></span> i c<span class=\"_ _3\"></span>rediti commercial<span class=\"_ _3\"></span>i. <span class=\"_ _3\"></span>Le perdite <span class=\"_ _3\"></span>attese su <span class=\"_ _3\"></span>crediti dell<span class=\"_ _3\"></span>o strumento <span class=\"_ _3\"></span>finanziario<span class=\"_ _89\"> </span>devono <span class=\"_ _2\"></span>riflettere un <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mporto obiettivo <span class=\"_ _b\"></span>e ponderato, <span class=\"_ _b\"></span>il valore <span class=\"_ _2\"></span>temporale <span class=\"_ _2\"></span>del denaro <span class=\"_ _2\"></span>e le <span class=\"_ _b\"></span>informaz<span class=\"_ _3\"></span>ioni <span class=\"_ _2\"></span>ragione<span class=\"_ _3\"></span>voli<span class=\"_ _89\"> </span>e dimostrabili a dispos<span class=\"_ _3\"></span>izione.<span class=\"_ _89\"> </span>Quando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>riscossione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>rrispettivo <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>differita <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>normali<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>termini <span class=\"_ _f\"></span>commerciali <span class=\"_ _f\"></span>praticat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>clienti, <span class=\"_ _f\"></span>si<span class=\"_ _89\"> </span>procede <span class=\"_ _f\"></span>all\u2019attualizzazione <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _f\"></span>credito<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>impiegando <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>idoneo <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>mercat<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span></span>All\u2019interno <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>\u201c<span class=\"ff1\">A<span class=\"_ _3\"></span>ltri<span class=\"_ _89\"> </span></span>c<span class=\"ff9\">rediti ed <span class=\"_ _3\"></span>altre attiv<span class=\"_ _3\"></span>it\u00e0 corr<span class=\"_ _3\"></span>enti\u201d sono <span class=\"_ _8\"></span></span>inclusi anc<span class=\"_ _3\"></span>he i <span class=\"_ _3\"></span>ratei e <span class=\"_ _3\"></span>risconti <span class=\"_ _3\"></span>relativi a <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>di cost<span class=\"_ _3\"></span>i e provent<span class=\"_ _3\"></span>i comuni<span class=\"_ _89\"> </span>a <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ue <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>pi\u00f9 <span class=\"_ _2b\"> </span>esercizi <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>cui <span class=\"_ _2b\"> </span>entit\u00e0 <span class=\"_ _2b\"> </span>varia <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>ragione <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>tempo, <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span>n <span class=\"_ _2b\"> </span>applicazione <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>principio <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>ompetenza<span class=\"_ _89\"> </span>economica.<span class=\"_ _89\"> </span>Disponibilit\u00e0 liq<span class=\"_ _2\"></span>uide e mezzi equivalenti<span class=\"_ _89\"> </span>Tale <span class=\"_ _e\"> </span>voce <span class=\"_ _e\"> </span>comprende <span class=\"_ _e\"> </span>valori <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>cassa <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>conti <span class=\"_ _e\"> </span>corren<span class=\"_ _3\"></span>ti <span class=\"_ _e\"> </span>bancari/postali <span class=\"_ _e\"> </span>rimb<span class=\"_ _3\"></span>orsabili <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>(comprese <span class=\"_ _e\"> </span>le<span class=\"_ _89\"> </span>competenze <span class=\"_ _f\"></span>attive <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>passive <span class=\"_ _f\"></span>maturate <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>bilancio) <span class=\"_ _8\"></span>ed <span class=\"_ _28\"> </span>iscritti <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>loro <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>nominale, <span class=\"_ _8\"></span>normal<span class=\"_ _3\"></span>mente<span class=\"_ _89\"> </span>coincidente con il <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span>.<span class=\"_ _89\"> </span>Attivit\u00e0 possed<span class=\"_ _2\"></span>ute per la dismissione, gruppi<span class=\"_ _2\"></span> in dismissione e<span class=\"_ _89\"> </span>attivit\u00e0 operati<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>e cessate<span class=\"_ _89\"> </span>Le <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>cor<span class=\"_ _3\"></span>renti <span class=\"_ _8\"></span>possed<span class=\"_ _3\"></span>ute <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>dis<span class=\"_ _3\"></span>missione, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>gruppi <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dism<span class=\"_ _3\"></span>issione <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>op<span class=\"_ _3\"></span>erative <span class=\"_ _8\"></span>cessate <span class=\"_ _8\"></span>il<span class=\"_ _89\"> </span>cui <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abile <span class=\"_ _28\"></span>sar\u00e0 <span class=\"_ _28\"></span>recuperato <span class=\"_ _28\"></span>principalmente <span class=\"_ _28\"> </span>attraverso <span class=\"_ _28\"> </span>la <span class=\"_ _28\"></span>vendita <span class=\"_ _28\"></span>piuttosto <span class=\"_ _28\"></span>che <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _28\"></span>l\u2019utilizzo<span class=\"_ _89\"> </span>continuativo, <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>valutate <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>minore <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span>ro <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>contabile<span class=\"_ _89\"> </span>ed il <span class=\"_ _3\"></span><span class=\"ffc\">fair valu<span class=\"_ _3\"></span>e</span> al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>dei costi di vendita<span class=\"_ _3\"></span><span class=\"ff9\">; <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>differenza e<span class=\"_ _3\"></span>mersa \u00e8 i<span class=\"_ _3\"></span>mputata <span class=\"_ _3\"></span>a cont<span class=\"_ _3\"></span>o economico <span class=\"_ _3\"></span>come<span class=\"_ _89\"> </span></span>svalutazione<span class=\"ls1b\">. <span class=\"_ _28\"> </span></span>Per <span class=\"_ _2b\"> </span>quanto <span class=\"_ _28\"> </span>riguarda <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>plusvalenze<span class=\"_ _3\"></span>/ <span class=\"_ _28\"> </span>minusvalenze <span class=\"_ _28\"> </span>rilev<span class=\"_ _3\"></span>ate <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>costi <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>vendita <span class=\"_ _f\"></span>o <span class=\"_ _28\"> </span>dalla <span class=\"_ _28\"> </span>dismission<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corr<span class=\"_ _3\"></span>enti <span class=\"_ _28\"> </span>(o <span class=\"_ _28\"></span>gruppi <span class=\"_ _f\"></span>in <span class=\"_ _28\"> </span>dismiss<span class=\"_ _3\"></span>ione)<span class=\"_ _89\"> </span></span>classificate come \u201c<span class=\"_ _3\"></span><span class=\"ff1\">possedute per<span class=\"_ _3\"></span> la </span>vend<span class=\"_ _3\"></span>ita\u201d ai sensi del<span class=\"_ _3\"></span>l\u2019IFRS 5, si classificano <span class=\"_ _3\"></span>nella voc<span class=\"_ _3\"></span>e \u201c<span class=\"ff1\">Alt<span class=\"_ _3\"></span>ri ricavi/costi<span class=\"_ _89\"> </span></span><span class=\"ff1\"> <span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span></span>operativi\u201d  oppure  \u201c<span class=\"ff1\">Altri  proventi/oneri  da <span class=\"_ _20\"> </span>partecipazioni</span>\u201d<span class=\"_ _3\"></span><span class=\"ff1\">  a <span class=\"_ _20\"> </span>seconda  che <span class=\"_ _20\"> </span>si <span class=\"_ _20\"> </span>tratti  di <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>pecifici  assets  o <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span></span>partecipazioni.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>evidenzia <span class=\"_ _f\"></span>che<span class=\"ff9\">, <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>\u201cGruppo <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>dismission<span class=\"_ _3\"></span>e\u201d <span class=\"_ _f\"></span>(Disposal <span class=\"_ _f\"></span>group) <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>intende <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span>direttamente <span class=\"_ _2b\"> </span>correlate <span class=\"_ _2b\"> </span>des<span class=\"_ _3\"></span>tinate <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span>dismissione <span class=\"_ _2b\"> </span>nell\u2019a<span class=\"_ _3\"></span>mbito <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>un\u2019u<span class=\"_ _3\"></span>nica <span class=\"_ _2b\"> </span>operazione.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>o<span class=\"_ _3\"></span>perative<span class=\"_ _89\"> </span></span>cessate (Discontinued<span class=\"_ _3\"></span> Oper<span class=\"_ _3\"></span>ations) sono, <span class=\"_ _3\"></span>invece, costituite da u<span class=\"_ _3\"></span>na sign<span class=\"_ _3\"></span>ificativa componente<span class=\"_ _3\"></span> del Grup<span class=\"_ _3\"></span>po, quale<span class=\"_ _89\"> </span>ad <span class=\"_ _3\"></span>esempio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importante <span class=\"_ _8\"></span>ramo <span class=\"_ _3\"></span>autonomo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>area <span class=\"_ _3\"></span>geo<span class=\"_ _3\"></span>grafica <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntrollata <span class=\"_ _8\"></span>acquisita<span class=\"_ _89\"> </span>esclusivamente in<span class=\"_ _3\"></span> funzione <span class=\"_ _3\"></span>di una rivendita.<span class=\"_ _89\"> </span>I <span class=\"_ _2b\"> </span>dati <span class=\"_ _2b\"> </span>relativi <span class=\"_ _2b\"> </span>alle <span class=\"_ _2b\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _20\"> </span>non <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _20\"> </span>possedut<span class=\"ls22\">e <span class=\"_ _2b\"> </span></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>dismissione, <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>gruppi <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>dismission<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0<span class=\"_ _89\"> </span>operative <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>essate <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>presentati <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>due <span class=\"_ _8\"></span>specifiche <span class=\"_ _8\"></span>voci <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _f\"></span>situazione <span class=\"_ _8\"></span>patrimoniale-finanz<span class=\"_ _3\"></span>iaria: <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _89\"> </span>possedute per la vendita<span class=\"_ _3\"></span> e p<span class=\"_ _3\"></span>assivit\u00e0 dirett<span class=\"_ _3\"></span>amente correl<span class=\"_ _3\"></span>ate alle attivit\u00e0 poss<span class=\"_ _3\"></span>edute per la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita. Con <span class=\"_ _b\"></span>esc<span class=\"_ _3\"></span>lusivo <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perative <span class=\"_ _2\"></span>cessat<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>risultati economici <span class=\"_ _b\"></span>nett<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>esse <span class=\"_ _2\"></span>conse<span class=\"_ _3\"></span>guit<span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>more<span class=\"_ _89\"> </span>del <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dismissione<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>plusvalenze/minusval<span class=\"_ _3\"></span>enze <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ismissione <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>e<span class=\"_ _8\"></span>d <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispondenti<span class=\"_ _89\"> </span>dati <span class=\"_ _26\"> </span>comparativi <span class=\"_ _26\"> </span>dell\u2019eser<span class=\"_ _3\"></span>cizio/periodo <span class=\"_ _26\"> </span>precede<span class=\"_ _3\"></span>nte <span class=\"_ _26\"> </span>vengono <span class=\"_ _26\"> </span>p<span class=\"_ _3\"></span>resentati <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>una <span class=\"_ _26\"> </span>spec<span class=\"_ _3\"></span>ifica <span class=\"_ _26\"> </span>voce <span class=\"_ _26\"> </span>del <span class=\"_ _2e\"> </span><span class=\"ff1\">cont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>economico: \u201c<span class=\"ff1\">Utile/pe<span class=\"_ _3\"></span>rdita da a<span class=\"_ _3\"></span>ttivit\u00e0 operative cessate<span class=\"_ _8\"></span></span>\u201d. Passivit\u00e0 finanz<span class=\"_ _2\"></span>iarie<span class=\"_ _89\"> </span>Le <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>class<span class=\"_ _3\"></span>ificate <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>sto <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>equo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>variazioni<span class=\"_ _89\"> </span>imputate <span class=\"_ _2\"></span>a conto <span class=\"_ _2\"></span>econo<span class=\"_ _3\"></span>mico. <span class=\"_ _2\"></span>Una passivit\u00e0 <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziaria viene <span class=\"_ _2\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _2\"></span>al valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>quo <span class=\"_ _2\"></span>con variazioni i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>putate<span class=\"_ _89\"> </span>a conto <span class=\"_ _2\"></span>econom<span class=\"_ _3\"></span>ico quando \u00e8 <span class=\"_ _2\"></span>poss<span class=\"_ _3\"></span>eduta per <span class=\"_ _2\"></span>la<span class=\"_ _3\"></span> negoziazione, rappresenta un derivato o <span class=\"_ _2\"></span>\u00e8 designata come tale <span class=\"_ _2\"></span>al<span class=\"_ _89\"> </span>momento <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>rilevazione  iniziale<span class=\"ls1b\">.  </span>Le <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>fi<span class=\"_ _3\"></span>nanziarie  al <span class=\"_ _2b\"> </span>fair  value <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>on  variazioni <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>conto<span class=\"_ _89\"> </span>economico <span class=\"_ _8\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>eventuali <span class=\"_ _8\"></span>va<span class=\"_ _3\"></span>riazioni, <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>presi<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>interessi <span class=\"_ _8\"></span>passivi, <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>rilevate <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _27\"> </span>economico. <span class=\"_ _2e\"> </span>Le <span class=\"_ _27\"> </span>altr<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passivit\u00e0 <span class=\"_ _27\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2e\"> </span>sono <span class=\"_ _27\"> </span>valu<span class=\"_ _3\"></span>tate <span class=\"_ _27\"> </span>successiva<span class=\"_ _3\"></span>mente <span class=\"_ _27\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>costo <span class=\"_ _27\"> </span>ammort<span class=\"_ _3\"></span>izzato<span class=\"_ _89\"> </span>utilizzando <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>cr<span class=\"_ _3\"></span>iterio <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019interesse <span class=\"_ _28\"></span>effettivo. <span class=\"_ _f\"></span>Gli <span class=\"_ _28\"></span>interessi <span class=\"_ _f\"></span>passivi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>utili/perdi<span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>rilevati <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto economico, cos\u00ec co<span class=\"_ _3\"></span>me gli eventual<span class=\"_ _3\"></span>i utili o perd<span class=\"_ _3\"></span>i<span class=\"ff9\">t<span class=\"_ _3\"></span>e derivanti dall\u2019elim<span class=\"_ _3\"></span>inazione.<span class=\"_ _89\"> </span></span>Il Gruppo procede<span class=\"_ _3\"></span> all\u2019eliminazione d<span class=\"_ _3\"></span>i una passi<span class=\"_ _3\"></span>vit\u00e0 finanziaria quand<span class=\"_ _3\"></span>o l\u2019obbligazio<span class=\"_ _3\"></span>ne specificata nel c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span>\u00e8 stata adempiuta<span class=\"_ _3\"></span> o cancellata<span class=\"_ _3\"></span>. Le <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>iscritte <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>voci <span class=\"_ _28\"> </span>debiti <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti, <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"></span>non<span class=\"_ _89\"> </span>correnti, debiti com<span class=\"_ _3\"></span>merciali, <span class=\"_ _3\"></span>passivit\u00e0 fiscali<span class=\"_ _3\"></span> ed altre p<span class=\"_ _3\"></span>assivit\u00e0 correnti<span class=\"_ _3\"></span>. Per quant<span class=\"_ _3\"></span>o riguarda <span class=\"_ _3\"></span>i debiti<span class=\"_ _3\"></span> finanziari<span class=\"_ _89\"> </span>non correnti <span class=\"_ _3\"></span>e correnti ess<span class=\"_ _3\"></span>i comprendono <span class=\"_ _3\"></span>i debit<span class=\"_ _3\"></span>i obb<span class=\"_ _3\"></span>ligazionari, i fi<span class=\"_ _3\"></span>nanziamenti b<span class=\"_ _3\"></span>ancari, gli <span class=\"_ _3\"></span>scoperti d<span class=\"_ _3\"></span>i conto<span class=\"_ _89\"> </span>corrente, le passivit\u00e0 verso altri finanziatori (quali leasing, factoring e debiti <span class=\"_ _2\"></span>secon<span class=\"_ _3\"></span>do IFRS 16), <span class=\"_ _2\"></span>le<span class=\"_ _3\"></span> passivit\u00e0 per<span class=\"_ _89\"> </span>strumenti derivati d<span class=\"_ _3\"></span>i copertura e per saldo<span class=\"_ _3\"></span> prezzo <span class=\"_ _3\"></span>su acquisizioni<span class=\"_ _3\"></span>. I <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>fi<span class=\"_ _3\"></span>nanziari, ad <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>ezione dei <span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>ivati, <span class=\"_ _2\"></span>sono rilevat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>inizialmente al <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>appross<span class=\"_ _3\"></span>ima <span class=\"_ _2\"></span>il loro <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value,<span class=\"_ _89\"> </span>al <span class=\"_ _8\"></span>netto <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenut<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019operazione. <span class=\"_ _8\"></span>Su<span class=\"_ _3\"></span>ccessivamente <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _f\"></span>ammortizzato <span class=\"_ _8\"></span>portando <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019eventual<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ifferenza <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rimborso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>du<span class=\"_ _3\"></span>rata <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>finanziamento<span class=\"_ _89\"> </span></span>utilizzando il metodo<span class=\"_ _3\"></span> del tasso di interesse ef<span class=\"_ _3\"></span>fettivo. I finanzia<span class=\"_ _3\"></span>menti sono clas<span class=\"_ _3\"></span>sificati tra le pass<span class=\"_ _3\"></span>ivit\u00e0 correnti a<span class=\"_ _89\"> </span>meno <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>abb<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>diritto <span class=\"_ _f\"></span>incondizionat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span><span class=\"ff9\">d<span class=\"_ _3\"></span>ifferire <span class=\"_ _8\"></span>l\u2019est<span class=\"_ _3\"></span>inzione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>almeno <span class=\"_ _f\"></span>dodici<span class=\"_ _89\"> </span></span>mesi <span class=\"_ _8\"></span>dopo <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>imento. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>riguarda <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>leas<span class=\"_ _3\"></span>ing <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>sec<span class=\"_ _3\"></span>ondo <span class=\"_ _8\"></span>IFRS <span class=\"_ _3\"></span>16<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>manda, <span class=\"_ _8\"></span>in<span class=\"_ _89\"> </span>merito <span class=\"_ _20\"> </span>alla <span class=\"_ _2b\"> </span>val<span class=\"_ _3\"></span>utazione, <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>paragrafo <span class=\"_ _2b\"> </span>\u201c<span class=\"_ _3\"></span>Leasing\u201d <span class=\"_ _20\"> </span>delle  presenti <span class=\"_ _2b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _20\"> </span>ment<span class=\"_ _3\"></span><span class=\"ff1\">re  per <span class=\"_ _2b\"> </span>i  derivati <span class=\"_ _2b\"> </span>al<span class=\"_ _89\"> </span></span>paragrafo \u201cStrumenti<span class=\"ff1\"> <span class=\"_ _3\"></span></span>finanziari der<span class=\"_ _3\"></span>ivati ed operazion<span class=\"_ _3\"></span>i di copertura\u201d<span class=\"_ _3\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span>I <span class=\"_ _3\"></span>debiti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>put <span class=\"_ _8\"></span>option <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _3\"></span>second<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>32 <span class=\"_ _8\"></span>paragraf<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>23, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>quale <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>abilisce <span class=\"_ _8\"></span>che<span class=\"_ _89\"> </span>un c<span class=\"_ _3\"></span>ontratto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>contiene <span class=\"_ _3\"></span>l\u2019obbligazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019entit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquistare <span class=\"_ _3\"></span>propr<span class=\"_ _3\"></span>i st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>capitale<span class=\"_ _89\"> </span>(nella <span class=\"_ _8\"></span>fat<span class=\"_ _3\"></span>tispecie <span class=\"_ _f\"></span>riferibile <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>capitale <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pettanza <span class=\"_ _f\"></span>delle <span class=\"_ _8\"></span>minora<span class=\"_ _3\"></span>nze) <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>cambio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>disponibilit\u00e0 <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>iquide <span class=\"_ _8\"></span>o <span class=\"_ _f\"></span>altre<span class=\"_ _89\"> </span>attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie d\u00e0 <span class=\"_ _3\"></span>origi<span class=\"_ _3\"></span>ne a una<span class=\"_ _3\"></span> pass<span class=\"_ _3\"></span>ivit\u00e0 finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span>per il<span class=\"_ _3\"></span> valore at<span class=\"_ _3\"></span>tuale dell<span class=\"_ _3\"></span>\u2019importo d<span class=\"_ _3\"></span>i ri<span class=\"_ _3\"></span>mborso (ov<span class=\"_ _3\"></span>vero<span class=\"_ _89\"> </span>il valore at<span class=\"_ _3\"></span>tuale del <span class=\"_ _3\"></span>prezzo di acquisto <span class=\"_ _3\"></span>a termine<span class=\"_ _3\"></span>, lo S<span class=\"_ _8\"></span><span class=\"ff9\">trike Price dell\u2019opzione <span class=\"_ _3\"></span>o altro <span class=\"_ _3\"></span>importo di <span class=\"_ _3\"></span>rimborso). <span class=\"_ _3\"></span>Nel<span class=\"_ _89\"> </span></span>caso di <span class=\"_ _2\"></span>un\u2019opzione<span class=\"_ _3\"></span> p<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span> ceduta, la p<span class=\"_ _2\"></span>assiv<span class=\"_ _3\"></span>it\u00e0 finanziaria \u00e8 <span class=\"_ _2\"></span>rilevata inizialmente al valore <span class=\"_ _2\"></span>attu<span class=\"_ _3\"></span>ale dello <span class=\"_ _2\"></span>Stri<span class=\"_ _3\"></span>ke Price<span class=\"_ _89\"> </span>dell\u2019opzione <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>riclassificat<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>dal <span class=\"_ _28\"> </span>patrimonio <span class=\"_ _28\"> </span>netto. <span class=\"_ _28\"> </span>Suc<span class=\"_ _3\"></span>cessivamente <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>passiv<span class=\"_ _8\"></span><span class=\"ff1\">it\u00e0 <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>valutata <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>conformit\u00e0<span class=\"_ _89\"> </span></span>all\u2019IFRS 9. In particolare, <span class=\"_ _3\"></span>in applicazion<span class=\"_ _3\"></span>e di tale princi<span class=\"_ _3\"></span>pio:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veng<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>no considerate co<span class=\"_ _3\"></span>me gi\u00e0 acqu<span class=\"_ _3\"></span>isite dalla Societ\u00e0/<span class=\"_ _3\"></span>Gruppo le azioni og<span class=\"_ _3\"></span>getto di opzion<span class=\"_ _3\"></span>i put cedute<span class=\"_ _89\"> </span></span></span>relative al patrimonio n<span class=\"_ _3\"></span>etto di terzi, anch<span class=\"_ _3\"></span>e nei casi in c<span class=\"_ _3\"></span>ui restino in ca<span class=\"_ _3\"></span>po ai soci terzi i r<span class=\"_ _3\"></span>ischi ed i<span class=\"_ _89\"> </span>benefici connessi con<span class=\"_ _3\"></span> la propriet\u00e0 delle<span class=\"_ _3\"></span> azioni e c<span class=\"_ _3\"></span>ontinuino a ri<span class=\"_ _3\"></span>manere esposti al ris<span class=\"_ _3\"></span>chio di equity;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">vi<span class=\"_ _2\"></span>en<span class=\"_ _3\"></span>e <span class=\"_ _14\"> </span>iscritto <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>contropartita <span class=\"_ _14\"> </span>a <span class=\"_ _2a\"> </span>riserva <span class=\"_ _2e\"> </span>di <span class=\"_ _14\"> </span>Patrim<span class=\"_ _3\"></span>onio <span class=\"_ _14\"> </span>netto <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>debito <span class=\"_ _14\"> </span>derivante <span class=\"_ _14\"> </span>dal <span class=\"_ _14\"> </span>sorger<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span></span>dell\u2019obbligazione <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>event<span class=\"_ _3\"></span>uali <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>variazio<span class=\"_ _3\"></span>ni <span class=\"_ _26\"> </span>dello <span class=\"_ _26\"> </span>stesso <span class=\"_ _26\"> </span>non <span class=\"_ _26\"> </span>dipen<span class=\"_ _3\"></span>denti <span class=\"_ _26\"> </span>dal <span class=\"_ _26\"> </span>semplic<span class=\"_ _89\"> </span>e<span class=\"_ _89\"> </span>trascorrere del tempo;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veng<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>no <span class=\"_ _28\"> </span>imputate <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>Pat<span class=\"_ _3\"></span>rimonio <span class=\"_ _28\"> </span>netto <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>debito <span class=\"_ _28\"> </span>dipendenti <span class=\"_ _28\"> </span>dal<span class=\"_ _3\"></span>lo <span class=\"_ _28\"> </span>scorrere <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>te<span class=\"_ _3\"></span>mpo<span class=\"_ _89\"> </span></span></span>(dell\u2019attualizzazione dell<span class=\"_ _3\"></span>o Strike Price). Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>correnti, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _3\"></span>commerc<span class=\"_ _3\"></span>iali, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>fiscali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>passiv<span class=\"_ _3\"></span>it<span class=\"_ _89\"> </span>\u00e0<span class=\"_ _89\"> </span>correnti, <span class=\"_ _3\"></span>esse <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nominale <span class=\"_ _8\"></span>ritenuto rap<span class=\"_ _3\"></span>presentativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di esti<span class=\"_ _3\"></span>nzione; si<span class=\"_ _3\"></span> se<span class=\"_ _3\"></span>gnala c<span class=\"_ _3\"></span>h<span class=\"_ _89\"> </span>e<span class=\"_ _89\"> </span>in tali voci non \u00e8 <span class=\"_ _3\"></span>presente una sign<span class=\"_ _3\"></span>ificativa component<span class=\"_ _3\"></span>e di finanziamento<span class=\"_ _3\"></span>. Strumenti fin<span class=\"_ _2\"></span>anziari derivati ed operazioni di c<span class=\"_ _2\"></span>opertura<span class=\"_ _89\"> </span>Gli  strume<span class=\"_ _3\"></span>nti <span class=\"_ _e\"> </span>finanziari <span class=\"_ _e\"> </span>derivati <span class=\"_ _3e\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _e\"> </span>inizialmente <span class=\"_ _e\"> </span>rilevati <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>in  cui <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>stipulati.<span class=\"_ _89\"> </span>Successivamente <span class=\"_ _3\"></span>tale <span class=\"_ _8\"></span><span class=\"ffc\">fair <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alue<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>periodica<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>rivisto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>sue <span class=\"_ _3\"></span>variazioni <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>abilizzate <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span>economico <span class=\"_ _2\"></span>complessivo <span class=\"_ _2\"></span><span class=\"ff9\">dell<span class=\"_ _3\"></span>\u2019esercizi<span class=\"ff1\">o<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>Sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span></span></span></span>quando <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>negativo. <span class=\"_ _8\"></span>I <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _8\"></span>incorporati <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>separati<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dal <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>ratto <span class=\"_ _3\"></span>primario <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntabilizzati <span class=\"_ _8\"></span>separatamente<span class=\"_ _89\"> </span>quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>imario <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>costituisc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>iaria<span class=\"_ _8\"></span><span class=\"ff1\"> e <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>sod<span class=\"_ _3\"></span>disfatti <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>criteri. <span class=\"_ _8\"></span><span class=\"ff9\">Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>real<span class=\"_ _3\"></span>izza <span class=\"_ _8\"></span>operazio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _f\"></span>derivati <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>copertura <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>l\u2019intento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copr<span class=\"_ _3\"></span>irsi <span class=\"_ _8\"></span>dal <span class=\"_ _f\"></span>rischio<span class=\"_ _89\"> </span></span>derivante <span class=\"_ _f\"></span>dall<span class=\"_ _3\"></span>\u2019oscillazione <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>prezzi <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>materie <span class=\"_ _28\"></span>prime<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>interesse <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>cambi<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>I <span class=\"_ _28\"></span>derivati <span class=\"_ _f\"></span>sono<span class=\"_ _89\"> </span></span>classificati, coerentem<span class=\"_ _3\"></span>ente con quanto st<span class=\"_ _3\"></span>abilito dall\u2019IFRS 9, com<span class=\"_ _3\"></span>e strumenti di co<span class=\"_ _3\"></span>pertura quando<span class=\"_ _8\"></span><span class=\"ff1\">:<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la <span class=\"_ _2b\"> </span>relazione  di <span class=\"_ _2b\"> </span>copertura  consiste <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>lo <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>rumenti  di <span class=\"_ _2b\"> </span>copertura <span class=\"_ _20\"> </span>ammissibili  ed <span class=\"_ _2b\"> </span>elementi  coperti<span class=\"_ _89\"> </span></span></span>ammissibili; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">all\u2019inizio della <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>copertura v<span class=\"_ _3\"></span>i \u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>designaz<span class=\"_ _3\"></span>ione e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>documentazione <span class=\"_ _3\"></span>for<span class=\"_ _3\"></span>male <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relaz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span></span></span>di <span class=\"_ _f\"></span>copertura<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>biettivi <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Gruppo <span class=\"_ _f\"></span>nella <span class=\"_ _28\"></span>gestione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>strategia <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>ell\u2019effettuare <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span>copertura;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la relazion<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ddisfa <span class=\"_ _3\"></span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>quisiti <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>efficacia <span class=\"_ _8\"></span>(esistenza <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>rapporto <span class=\"_ _f\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra<span class=\"_ _89\"> </span></span></span>l\u2019elemento <span class=\"_ _f\"></span>coperto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura, <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credito <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>preval<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>sulle <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>valore risultanti dal rapporto economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _89\"> </span>dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dell\u2019elemento <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>operto <span class=\"_ _26\"> </span><span class=\"ff1\">che <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _25\"> </span>effettivam<span class=\"_ _3\"></span>ente <span class=\"_ _25\"> </span>copre <span class=\"_ _26\"> </span>e <span class=\"_ _25\"> </span>dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dello<span class=\"_ _89\"> </span></span>strumento <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>opertura <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gruppo <span class=\"_ _28\"></span>utilizza <span class=\"_ _28\"></span>effettivamente <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>coprire <span class=\"_ _28\"> </span>tale <span class=\"_ _28\"> </span>quantit\u00e0 <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>elemento<span class=\"_ _89\"> </span>coperto).<span class=\"_ _89\"> </span>Quando i <span class=\"_ _2\"></span>derivati di <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>pertura coprono <span class=\"_ _2\"></span>il rischio di <span class=\"_ _2\"></span>var<span class=\"_ _3\"></span>iazione del <span class=\"ffc\">fair value</span> del <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>ostante (<span class=\"ffc\">fair <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lue hedge<span class=\"ff1\">),<span class=\"_ _89\"> </span></span></span>gli stessi sono rilevati al valore equo con imputazione a conto economico degli effet<span class=\"_ _3\"></span>ti della variazione di valore<span class=\"_ _89\"> </span>dello <span class=\"_ _f\"></span>strumento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>volta <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>compensare <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>variazione, <span class=\"_ _f\"></span>ti<span class=\"_ _3\"></span>picamente <span class=\"_ _28\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>segno <span class=\"_ _28\"></span>contrario, <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>sott<span class=\"_ _3\"></span>ostante<span class=\"_ _89\"> </span>coperto. Quando i derivati coprono il rischio di variazione dei flussi <span class=\"_ _2\"></span>di cassa del sottost<span class=\"_ _3\"></span>ante (<span class=\"_ _3\"></span><span class=\"ffc\">cash flow hedge</span>),<span class=\"_ _89\"> </span>la <span class=\"_ _e\"> </span>quota <span class=\"_ _e\"> </span>efficace <span class=\"_ _e\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>variazioni <span class=\"_ _e\"> </span>del <span class=\"_ _26\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _e\"> </span>inizial<span class=\"_ _3\"></span>mente <span class=\"_ _e\"> </span>rilevata <span class=\"_ _e\"> </span>a <span class=\"_ _25\"> </span>patrimonio <span class=\"_ _25\"> </span>netto<span class=\"_ _89\"> </span>(contabilizzata <span class=\"_ _25\"> </span>tramite <span class=\"_ _25\"> </span>\u201c<span class=\"ffc\">other <span class=\"_ _25\"> </span>comprehensi<span class=\"_ _3\"></span>ve <span class=\"_ _e\"> </span>incom<span class=\"_ _3\"></span>e</span>\u201d) <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>successivamente<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>imputata <span class=\"_ _25\"> </span>a <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _e\"> </span>econom<span class=\"_ _3\"></span>ico<span class=\"_ _89\"> </span>coerentemente agl<span class=\"_ _3\"></span>i effetti economici <span class=\"_ _3\"></span>prodotti dall\u2019oper<span class=\"_ _3\"></span>azione coperta.<span class=\"_ _89\"> </span>Le <span class=\"_ _20\"> </span>variazioni <span class=\"_ _20\"> </span>del  <span class=\"ffc\">fair <span class=\"_ _2b\"> </span>value<span class=\"_ _3\"></span></span> <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>erivati  che <span class=\"_ _2b\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>presentano  i<span class=\"_ _2\"></span>  requisiti <span class=\"_ _20\"> </span>formali  per <span class=\"_ _2b\"> </span>esser<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>considerati <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span>copertura ai fini IFRS sono <span class=\"_ _3\"></span>rilevate a conto econo<span class=\"_ _3\"></span>mico.<span class=\"_ _89\"> </span>Azioni proprie<span class=\"_ _89\"> </span>Le <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>proprie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscri<span class=\"_ _3\"></span>tte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>riduzione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>netto. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>originario <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>proprie <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gli<span class=\"_ _89\"> </span>effetti  economici <span class=\"_ _20\"> </span>derivanti  dalle <span class=\"_ _20\"> </span>eventuali <span class=\"_ _20\"> </span>vendite  successive <span class=\"_ _20\"> </span>sono  parimenti  ri<span class=\"_ _2\"></span>levati  come<span class=\"_ _8\"></span> <span class=\"_ _20\"> </span>movimenti  di<span class=\"_ _89\"> </span>patrimonio netto.<span class=\"_ _89\"> </span>Fondi Il Gruppo rileva nella voce fondi rischi ed oneri (corren<span class=\"_ _3\"></span>ti e non correnti) gli accant<span class=\"_ _3\"></span>onamenti effettuat<span class=\"_ _3\"></span>i a fronte<span class=\"_ _89\"> </span>di  obbligazioni  attuali, <span class=\"_ _20\"> </span>legali  o <span class=\"_ _20\"> </span>implicite,  legate  ad <span class=\"_ _20\"> </span>eventi  passati  al <span class=\"_ _20\"> </span>sussistere  di <span class=\"_ _20\"> </span>due  precise <span class=\"_ _20\"> </span>condizioni<span class=\"_ _89\"> </span>rappresentate <span class=\"_ _8\"></span>(i<span class=\"_ _3\"></span>) <span class=\"_ _8\"></span>dalla <span class=\"_ _f\"></span>elevata <span class=\"_ _8\"></span>probabilit\u00e0 <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>tem<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>renda <span class=\"_ _f\"></span><span class=\"ff9\">necessario <span class=\"_ _8\"></span>l\u2019im<span class=\"_ _3\"></span>piego <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>risorse<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span></span>per <span class=\"_ _2b\"> </span>soddisfare <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>stesse <span class=\"_ _2b\"> </span><span class=\"ls22\">e <span class=\"_ _20\"> </span></span>(ii) <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>el <span class=\"_ _2b\"> </span>caso <span class=\"_ _2b\"> </span>sia <span class=\"_ _20\"> </span>possibile <span class=\"_ _20\"> </span>effettua<span class=\"ls1c\">re</span> <span class=\"_ _2b\"> </span><span class=\"ff9\">una <span class=\"_ _2b\"> </span>stima <span class=\"_ _20\"> </span>attendibile <span class=\"_ _2b\"> </span>dell\u2019ammontare <span class=\"_ _20\"> </span>dell<span class=\"_ _3\"></span></span><span class=\"ls22\">e<span class=\"_ _89\"> </span></span>obbligazioni <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>questione. <span class=\"_ _28\"> </span>Gli <span class=\"_ _28\"> </span>stanziamenti <span class=\"_ _28\"> </span>riflettono <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>migliore <span class=\"_ _28\"> </span>stima <span class=\"_ _28\"> </span>possibile <span class=\"_ _28\"></span>effettuata <span class=\"_ _28\"> </span>sulla <span class=\"_ _28\"></span>base <span class=\"_ _28\"></span>degli<span class=\"_ _89\"> </span>elementi a <span class=\"_ _2\"></span>disposiz<span class=\"_ _3\"></span>ione. I <span class=\"_ _2\"></span>fo<span class=\"_ _3\"></span>ndi vengono <span class=\"_ _2\"></span>riesa<span class=\"_ _3\"></span>minati ad ogni <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>rifer<span class=\"_ _3\"></span>imento del bilancio <span class=\"_ _2\"></span>ed eventualmente<span class=\"_ _89\"> </span>rettificati <span class=\"_ _e\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>riflet<span class=\"_ _3\"></span>tere <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>miglior <span class=\"_ _25\"> </span>stima<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>corrente;<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>eventuali <span class=\"_ _26\"> </span>variazioni <span class=\"_ _e\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>sti<span class=\"_ _3\"></span>ma <span class=\"_ _e\"> </span>sono <span class=\"_ _25\"> </span>riflesse<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>cont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>e<span class=\"ff9\">conomico <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>avvenut<span class=\"_ _3\"></span>a. <span class=\"_ _3\"></span>Quando <span class=\"_ _3\"></span>l\u2019effetto<span class=\"_ _3\"></span> finanziar<span class=\"_ _3\"></span>io d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>tempo \u00e8 <span class=\"_ _3\"></span>signif<span class=\"_ _3\"></span>icativo <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>le <span class=\"_ _26\"> </span>date <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>pagamento <span class=\"_ _26\"> </span>delle <span class=\"_ _26\"> </span>obbligazioni <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>stimabili, <span class=\"_ _26\"> </span>l\u2019accant<span class=\"_ _3\"></span>onamento <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>oggetto <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>attualizzazione<span class=\"_ _89\"> </span>utilizzando <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sco<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>riflette<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>corrente<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>enaro <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relaz<span class=\"_ _3\"></span>ione <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>tempo.<span class=\"_ _89\"> </span>L\u2019incremento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fondo <span class=\"_ _8\"></span>connesso <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>trasc<span class=\"_ _3\"></span>orrere <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>tempo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>imputato <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span><span class=\"ff1\">cont<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>e</span>conomico <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c<span class=\"ff1\">P<span class=\"_ _3\"></span>roventi<span class=\"_ _89\"> </span></span>finanziari e Oner<span class=\"_ _3\"></span>i finanziari<span class=\"_ _3\"></span> e differenze ca<span class=\"_ _3\"></span>mbio<span class=\"ff9\">\u201d. </span>In <span class=\"_ _2\"></span>cas<span class=\"_ _3\"></span>o di <span class=\"_ _2\"></span>cause<span class=\"_ _3\"></span> legali, <span class=\"_ _2\"></span>l\u2019a<span class=\"_ _3\"></span>mmontare dei fondi v<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>ene determinato sulla base <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e valutazioni <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>i rischi <span class=\"_ _2\"></span>al fine di<span class=\"_ _89\"> </span>determinare <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>probabilit\u00e0,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>tempistica <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>importi <span class=\"_ _f\"></span>coinvolti. <span class=\"_ _28\"></span>Quando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>relativa <span class=\"_ _f\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>immobili,<span class=\"_ _89\"> </span>impianti <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>macc<span class=\"_ _3\"></span>hinari <span class=\"_ _20\"> </span>(per <span class=\"_ _2b\"> </span>esempio <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>mantellamento<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>ripristino <span class=\"_ _20\"> </span>siti), <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>fondo<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>rilevat<span class=\"_ _3\"></span>o <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>contro<span class=\"_ _3\"></span>partita<span class=\"_ _89\"> </span>all\u2019attivit\u00e0 cui si riferisc<span class=\"_ _3\"></span>e e l\u2019imputazione a <span class=\"_ _3\"></span><span class=\"ff1\">co<span class=\"_ _3\"></span>nto econo<span class=\"_ _3\"></span>mico avviene attraverso <span class=\"_ _3\"></span>il processo di ammo<span class=\"_ _3\"></span>rtamento. </span>Nelle note al bilancio v<span class=\"_ _3\"></span>engono illustrat<span class=\"_ _3\"></span>e le passivit\u00e0 pot<span class=\"_ _3\"></span>enziali significative ra<span class=\"_ _3\"></span>ppresentate d<span class=\"_ _3\"></span>a: -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">obbligazioni <span class=\"_ _3\"></span>possibil<span class=\"_ _3\"></span>i (<span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>probabili)<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>erivanti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>eventi <span class=\"_ _8\"></span>passati, la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _3\"></span>esistenz<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _3\"></span>confermata<span class=\"_ _89\"> </span></span></span>solo al verificarsi o meno d<span class=\"_ _3\"></span>i uno o pi\u00f9 eve<span class=\"_ _3\"></span>nti futuri non<span class=\"_ _3\"></span> totalmente sotto il c<span class=\"_ _3\"></span>ontrollo dell\u2019impresa; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">obbligazioni <span class=\"_ _2c\"> </span>attuali <span class=\"_ _2c\"> </span>d<span class=\"_ _3\"></span>erivanti <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>eventi <span class=\"_ _2c\"> </span>passati <span class=\"_ _2c\"> </span>il<span class=\"_ _3\"></span> <span class=\"_ _29\"> </span>c<span class=\"_ _3\"></span>ui <span class=\"_ _29\"> </span>am<span class=\"_ _3\"></span>montare <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _29\"> </span>essere<span class=\"_ _3\"></span> <span class=\"_ _2c\"> </span>stimato<span class=\"_ _89\"> </span></span></span>attendibilmente o il cu<span class=\"_ _3\"></span>i adempimento potreb<span class=\"_ _3\"></span>be non essere oneroso<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Benefici ai dipe<span class=\"_ _2\"></span>ndenti<span class=\"_ _89\"> </span>Benefici a breve term<span class=\"_ _3\"></span>ine<span class=\"_ _89\"> </span>I <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>enefici ai <span class=\"_ _2\"></span>dipendenti a <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>reve <span class=\"_ _2\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>no contabilizzati a <span class=\"_ _2\"></span>conto economico nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>n cui <span class=\"_ _2\"></span>viene <span class=\"_ _3\"></span>prestata<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 lavorativa.<span class=\"_ _89\"> </span>Benefici successivi al r<span class=\"_ _3\"></span>apporto di lavoro<span class=\"_ _89\"> </span>I dipendenti d<span class=\"_ _3\"></span>elle societ\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo fru<span class=\"_ _3\"></span>iscono di <span class=\"_ _3\"></span>benefici <span class=\"_ _8\"></span>in coincidenza o<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span>ccessivi all<span class=\"_ _3\"></span>a fine del <span class=\"_ _3\"></span>rapporto <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>lavoro, <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>possono <span class=\"_ _f\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _28\"> </span>piani <span class=\"_ _28\"></span>pensionistici <span class=\"_ _f\"></span>a <span class=\"_ _28\"> </span>contr<span class=\"_ _3\"></span>ibuzione <span class=\"_ _28\"></span>definita <span class=\"_ _28\"></span>oppure <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>benefici <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>efiniti, <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>altri<span class=\"_ _89\"> </span>benefici <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span> lungo <span class=\"_ _2\"></span>termin<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>econd<span class=\"_ _3\"></span>o le <span class=\"_ _2\"></span>condizioni pratiche locali <span class=\"_ _2\"></span>dei Paesi in <span class=\"_ _2\"></span>cui tali <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ociet\u00e0 operano. <span class=\"_ _2\"></span>La pa<span class=\"_ _3\"></span>ss<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>relativa, <span class=\"_ _28\"> </span>al <span class=\"_ _2b\"> </span>netto <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>elle <span class=\"_ _28\"> </span>eve<span class=\"_ _3\"></span>ntuali <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>se<span class=\"_ _3\"></span>rvizio <span class=\"_ _28\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _28\"> </span>piano, <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _28\"> </span>deter<span class=\"_ _3\"></span>minata <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>lla <span class=\"_ _28\"> </span>base <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>ipotesi <span class=\"_ _2b\"> </span>attuariali<span class=\"_ _89\"> </span>stimando <span class=\"_ _b\"></span>l\u2019a<span class=\"_ _3\"></span>mmontare <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>futuri<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>che <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>dipendent<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span><span class=\"ff1\">hanno <span class=\"_ _2\"></span>maturato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(c.d. <span class=\"_ _2\"></span>metodo<span class=\"_ _89\"> </span></span>di pro<span class=\"_ _3\"></span>iezione <span class=\"_ _3\"></span>unitaria <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span><span class=\"ls1a\">l <span class=\"_ _3\"></span></span>credito). <span class=\"_ _8\"></span>La pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>\u00e8 r<span class=\"_ _3\"></span>ilevata <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span>iodo <span class=\"_ _3\"></span>di mat<span class=\"_ _3\"></span>urazione <span class=\"_ _3\"></span>del<span class=\"_ _89\"> </span>diritto e la valutazion<span class=\"_ _3\"></span>e \u00e8 effettuat<span class=\"_ _3\"></span>a da <span class=\"ls3c\">un</span> at<span class=\"_ _3\"></span>tuario indipendente <span class=\"_ _3\"></span>per tutte le soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Il <span class=\"_ _8\"></span>trattamento <span class=\"_ _f\"></span>contabile <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>piani <span class=\"_ _8\"></span>pensionistici <span class=\"_ _28\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _f\"></span>altri <span class=\"_ _8\"></span>benefici <span class=\"_ _f\"></span>successivi <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>avoro <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ipende<span class=\"_ _89\"> </span>dalla natura degli stessi<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>I <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>a contribuzione <span class=\"_ _2\"></span>defi<span class=\"_ _3\"></span>nita <span class=\"_ _2\"></span>sono piani <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _2\"></span>su<span class=\"_ _3\"></span>ccessivi <span class=\"_ _2\"></span>alla fine <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rapp<span class=\"_ _3\"></span>orto di <span class=\"_ _b\"></span>lavoro in <span class=\"_ _b\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>qual<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _f\"></span>vers<span class=\"_ _3\"></span>ano <span class=\"_ _f\"></span>contribu<span class=\"_ _3\"></span>zioni <span class=\"_ _f\"></span>fiss<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>ad <span class=\"_ _28\"></span>un\u2019entit\u00e0 <span class=\"_ _f\"></span>giuridicamente <span class=\"_ _28\"></span>distinta <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>obbligator<span class=\"_ _3\"></span>ia,<span class=\"_ _89\"> </span>contrattuale <span class=\"_ _3\"></span>o volontaria <span class=\"_ _3\"></span>sen<span class=\"_ _3\"></span>za che es<span class=\"_ _3\"></span>istano <span class=\"_ _3\"></span>obbligazioni <span class=\"_ _3\"></span>legali o <span class=\"_ _3\"></span>implicite ad<span class=\"_ _3\"></span> effet<span class=\"_ _3\"></span>tuare <span class=\"_ _3\"></span>versamenti ag<span class=\"_ _3\"></span>giuntivi<span class=\"_ _89\"> </span>se <span class=\"_ _f\"></span>l\u2019entit\u00e0 <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>dovesse <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>etenere <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _f\"></span>suffici<span class=\"_ _3\"></span>enti <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _f\"></span>pagare <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>utti <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>b<span class=\"_ _3\"></span>enefici <span class=\"_ _28\"></span>pensionistici <span class=\"_ _f\"></span>mat<span class=\"_ _3\"></span>urati <span class=\"_ _f\"></span>relativi<span class=\"_ _89\"> </span>all\u2019attivit\u00e0 <span class=\"_ _3\"></span>lavorativa <span class=\"_ _3\"></span>svolta <span class=\"_ _3\"></span>nell\u2019esercizio <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span><span class=\"ff1\">in quelli <span class=\"_ _3\"></span>preced<span class=\"_ _3\"></span>enti. <span class=\"_ _3\"></span>I c<span class=\"_ _3\"></span>ontributi <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>versare <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rile<span class=\"_ _3\"></span>vati<span class=\"_ _89\"> </span></span>a conto economico sul<span class=\"_ _3\"></span>la base del princi<span class=\"_ _3\"></span>pio della compet<span class=\"_ _3\"></span>enza e classificati tra i cos<span class=\"_ _3\"></span>ti del perso<span class=\"_ _3\"></span>nale. I <span class=\"_ _3\"></span>piani <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>enefici <span class=\"_ _8\"></span>definiti <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>piani <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>benefici <span class=\"_ _8\"></span>successivi <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>pporto <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>avoro <span class=\"_ _8\"></span>diversi <span class=\"_ _3\"></span>dai <span class=\"_ _8\"></span>piani <span class=\"_ _8\"></span>a<span class=\"_ _89\"> </span>contribuzione <span class=\"_ _2\"></span>definita.<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>L\u2019obbligazione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iare <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>fond<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>pensionist<span class=\"_ _3\"></span>ici <span class=\"_ _b\"></span>a benefici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _89\"> </span>costo <span class=\"_ _28\"> </span>annu<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>rilevato <span class=\"_ _2b\"> </span>a <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>nto <span class=\"_ _28\"> </span>economico <span class=\"_ _2b\"> </span>sono <span class=\"_ _28\"> </span>det<span class=\"_ _3\"></span>erminati <span class=\"_ _28\"> </span>sulla <span class=\"_ _2b\"> </span>base <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>valutazio<span class=\"_ _3\"></span>ni <span class=\"_ _28\"> </span>attuariali <span class=\"_ _28\"> </span>ind<span class=\"_ _3\"></span>ipendenti<span class=\"_ _89\"> </span>utilizzando il<span class=\"_ _3\"></span> metodo<span class=\"_ _3\"></span> dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>proiezione u<span class=\"_ _3\"></span>nitaria del<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>redito <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">Proj<span class=\"_ _3\"></span>ected U<span class=\"_ _3\"></span>nit <span class=\"_ _3\"></span>Credit <span class=\"_ _3\"></span>Method<span class=\"_ _3\"></span></span>), in<span class=\"_ _3\"></span> funzion<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i uno<span class=\"_ _89\"> </span>o <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _b\"></span>fat<span class=\"_ _3\"></span>tori <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>l\u2019et\u00e0<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>anni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ervizio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>retribu<span class=\"_ _3\"></span><span class=\"ff1\">zi<span class=\"_ _3\"></span>one <span class=\"_ _2\"></span>futura <span class=\"_ _2\"></span>prevista<span class=\"_ _3\"></span>. <span class=\"_ _2\"></span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _2\"></span>attuarial<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>rela<span class=\"_ _3\"></span>tivi<span class=\"_ _89\"> </span></span>ai piani <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span> benefici definiti derivanti da variazioni delle ipotesi attuariali e delle rettifiche basate sull\u2019esperienza<span class=\"_ _89\"> </span>passata sono <span class=\"_ _2\"></span>rilevati<span class=\"_ _3\"></span> immediatamente nel p<span class=\"_ _2\"></span>er<span class=\"_ _3\"></span>iodo in <span class=\"_ _2\"></span>cui sorgono nel <span class=\"_ _2\"></span>conto economico complessivo e <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> sono<span class=\"_ _89\"> </span>mai <span class=\"_ _f\"></span>classificati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>onto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _28\"></span>nei <span class=\"_ _f\"></span>periodi <span class=\"_ _f\"></span>success<span class=\"_ _3\"></span>ivi. <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _f\"></span>succ<span class=\"_ _3\"></span>essivi <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>rapporto <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>lavoro rilevate <span class=\"_ _2\"></span>in bilancio rappresentano il <span class=\"_ _2\"></span>valore attuale delle <span class=\"_ _2\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 per <span class=\"_ _2\"></span>i piani a <span class=\"_ _2\"></span>benefici definiti rettificate<span class=\"_ _89\"> </span>per ten<span class=\"_ _3\"></span>ere c<span class=\"_ _3\"></span>onto <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>gli ut<span class=\"_ _3\"></span>ili <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>uarial<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>idotte <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>servizio<span class=\"_ _89\"> </span>del <span class=\"_ _2b\"> </span>piano, <span class=\"_ _2b\"> </span>se <span class=\"_ _20\"> </span>esistenti. <span class=\"_ _2b\"> </span>Ev<span class=\"_ _3\"></span>entuali <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _20\"> </span>nette <span class=\"_ _2b\"> </span>determinate <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>pplicando <span class=\"_ _2b\"> </span>qu<span class=\"_ _3\"></span>esto <span class=\"_ _20\"> </span>calcolo <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>iscritte <span class=\"_ _20\"> </span>fino <span class=\"_ _28\"> </span>a<span class=\"_ _89\"> </span>concorrenza <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>attuariali <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>relativo <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>prestazioni <span class=\"_ _2d\"> </span>pregresse<span class=\"_ _8\"></span> <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>riconosciuti<span class=\"_ _89\"> </span>precedentemente, <span class=\"_ _3\"></span>oltre <span class=\"_ _3\"></span>al v<span class=\"_ _3\"></span>alore attu<span class=\"_ _3\"></span>ale dei <span class=\"_ _3\"></span>rimborsi <span class=\"_ _3\"></span>disponib<span class=\"_ _3\"></span>ili e <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>riduzioni <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>contribuzioni <span class=\"_ _3\"></span>future a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>piano. I <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i relat<span class=\"_ _3\"></span>ivi ai <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>definiti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>classificat<span class=\"_ _3\"></span>i tra <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi<span class=\"_ _89\"> </span>rela<span class=\"ff9\">tivi <span class=\"_ _14\"> </span>all\u2019incremento <span class=\"_ _14\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>attuale <span class=\"_ _14\"> </span>dell\u2019o<span class=\"_ _3\"></span>bbligazione <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>erivanti <span class=\"_ _14\"> </span>dall\u2019avvicinarsi <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>mo<span class=\"_ _3\"></span>mento <span class=\"_ _14\"> </span>del<span class=\"_ _89\"> </span></span>pagamento dei benefic<span class=\"_ _3\"></span>i che so<span class=\"_ _3\"></span>no classificati fra gli on<span class=\"_ _3\"></span>eri finanziari.<span class=\"_ _89\"> </span>P<span class=\"ff9\">er <span class=\"_ _b\"></span>quanto <span class=\"_ _2\"></span>riguarda <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _b\"></span>italiane, <span class=\"_ _2\"></span>il <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>rattamento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fine <span class=\"_ _b\"></span>rappo<span class=\"_ _3\"></span>rto <span class=\"_ _b\"></span>do<span class=\"_ _3\"></span>vuto <span class=\"_ _b\"></span>ai <span class=\"_ _2\"></span>dipendenti, <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>sensi <span class=\"_ _2\"></span>dell\u2019articolo<span class=\"_ _89\"> </span></span>2120 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Codice <span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>vile, <span class=\"_ _8\"></span>era <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nsiderato <span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _8\"></span>2006 <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>piano<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>benefici <span class=\"_ _3\"></span>defin<span class=\"_ _3\"></span>iti. <span class=\"_ _3\"></span>La <span class=\"_ _8\"></span>disciplina <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>tale fondo <span class=\"_ _3\"></span>\u00e8 stat<span class=\"_ _3\"></span>a profonda<span class=\"_ _3\"></span>mente mod<span class=\"_ _3\"></span>ificata dal<span class=\"_ _3\"></span>la Legge <span class=\"_ _3\"></span>27 dicemb<span class=\"_ _3\"></span>re 2006<span class=\"_ _3\"></span>, n.296 <span class=\"_ _3\"></span>(\u201cLegge f<span class=\"_ _3\"></span>inanziaria <span class=\"_ _3\"></span>2007\u201d)<span class=\"_ _89\"> </span>e <span class=\"_ _3\"></span>suc<span class=\"_ _3\"></span>cessivi <span class=\"_ _8\"></span>Decreti <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>Regolamenti<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>particolare, <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>nuove <span class=\"_ _8\"></span>disposizioni <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>imposto, <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>ave<span class=\"_ _3\"></span>nti<span class=\"_ _89\"> </span>un organico superiore ai <span class=\"_ _2\"></span>5<span class=\"_ _3\"></span>0 dipendenti alla data di introduzione della riforma, di considerare il trattamento di<span class=\"_ _89\"> </span>fine <span class=\"_ _8\"></span>rapporto <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>piano <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>definiti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>esclusivame<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>quote <span class=\"_ _f\"></span>maturate <span class=\"_ _f\"></span>anteriormente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>\u00b0 <span class=\"_ _8\"></span>gen<span class=\"_ _3\"></span>naio<span class=\"_ _89\"> </span>2007 <span class=\"_ _8\"></span>(e <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>li<span class=\"_ _3\"></span>quidate <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>bilancio), <span class=\"_ _8\"></span>mentre <span class=\"_ _f\"></span>successivamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>data <span class=\"_ _28\"></span><span class=\"ls2b\">di</span> <span class=\"_ _8\"></span>assimilarlo <span class=\"_ _8\"></span>ad <span class=\"_ _f\"></span>un<span class=\"_ _89\"> </span>piano <span class=\"_ _2e\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>contribuzione<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>definita. <span class=\"_ _14\"> </span>In <span class=\"_ _14\"> </span>co<span class=\"_ _3\"></span>nseguenza, <span class=\"_ _14\"> </span>le <span class=\"_ _14\"> </span>quote <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>trat<span class=\"_ _3\"></span>tamento <span class=\"_ _14\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>fine <span class=\"_ _14\"> </span>rapporto <span class=\"_ _14\"> </span>maturat<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>successivamente <span class=\"_ _2b\"> </span>a <span class=\"_ _28\"> </span>tale <span class=\"_ _2b\"> </span>data <span class=\"_ _28\"> </span>assumono <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>natura <span class=\"_ _2b\"> </span>relativa <span class=\"_ _28\"> </span>ai <span class=\"_ _28\"> </span>piani <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>contribuzio<span class=\"_ _3\"></span>ne <span class=\"_ _28\"> </span>definita, <span class=\"_ _2b\"> </span>con <span class=\"_ _28\"> </span>esclusione<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>pertanto,  di  compon<span class=\"_ _3\"></span>enti  di  stima<span class=\"_ _3\"></span>  at<span class=\"_ _3\"></span>tuariale  nell<span class=\"_ _3\"></span>a  determinaz<span class=\"_ _3\"></span>ione  del  costo  di<span class=\"_ _3\"></span>  competenza.  Le<span class=\"_ _3\"></span>  quote  d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>trattamento <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>fine <span class=\"_ _f\"></span>rappor<span class=\"_ _3\"></span>to <span class=\"_ _28\"></span>maturate <span class=\"_ _28\"></span>fino <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2006 <span class=\"_ _f\"></span>riman<span class=\"_ _3\"></span>gono <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"> </span>quali <span class=\"_ _f\"></span>pian<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>benefic<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>definiti <span class=\"_ _25\"> </span>secondo <span class=\"_ _26\"> </span>procedimenti <span class=\"_ _25\"> </span>attuariali<span class=\"_ _3\"></span>, <span class=\"_ _25\"> </span>escludendo, <span class=\"_ _25\"> </span>per\u00f2 <span class=\"_ _25\"> </span>n<span class=\"_ _3\"></span>el <span class=\"_ _25\"> </span>calcolo<span class=\"_ _8\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _25\"> </span>com<span class=\"_ _3\"></span>ponente <span class=\"_ _25\"> </span>relati<span class=\"_ _3\"></span>va <span class=\"_ _e\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>futuri<span class=\"_ _89\"> </span>incrementi salariali.<span class=\"_ _89\"> </span>Pagamenti bas<span class=\"_ _2\"></span>ati su azioni<span class=\"_ _89\"> </span>Il <span class=\"_ _28\"> </span>Piano <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>Performances <span class=\"_ _28\"> </span>Share <span class=\"_ _28\"> </span>2023<span class=\"_ _3\"></span>-2025 <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>favore <span class=\"_ _28\"> </span>degli <span class=\"_ _28\"> </span>amm<span class=\"_ _3\"></span>inistratori <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>dipendenti <span class=\"_ _28\"> </span>riconosce <span class=\"_ _2b\"> </span>invece <span class=\"_ _28\"> </span>la<span class=\"_ _89\"> </span>maturazione <span class=\"_ _14\"> </span>di <span class=\"_ _2e\"> </span>az<span class=\"_ _3\"></span>ioni <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>Capogruppo <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>raggiungi<span class=\"_ _3\"></span>mento <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>deter<span class=\"_ _3\"></span>minati <span class=\"_ _14\"> </span>obiettivi <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>performance<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>comprensivi anch<span class=\"_ _3\"></span>e di <span class=\"_ _3\"></span>obiettivi <span class=\"_ _3\"></span>ESG, su<span class=\"_ _3\"></span>bordinatamente <span class=\"_ _3\"></span>a<span class=\"_ _8\"></span>l perdurare d<span class=\"_ _3\"></span>el rap<span class=\"_ _3\"></span>porto d<span class=\"_ _3\"></span>i lavoro <span class=\"_ _3\"></span>con il <span class=\"_ _3\"></span>Gruppo. S<span class=\"_ _3\"></span>i \u00e8<span class=\"_ _89\"> </span>provveduto <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>valutare <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fair <span class=\"_ _2b\"> </span>value <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>servizi <span class=\"_ _2b\"> </span>prestati <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>assunte <span class=\"_ _2b\"> </span>in <span class=\"_ _28\"> </span>acco<span class=\"_ _3\"></span>rdo <span class=\"_ _28\"> </span>con <span class=\"_ _2b\"> </span>quanto <span class=\"_ _28\"> </span>previst<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>dall\u2019IFRS 2<span class=\"_ _2\"></span>. T<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>iene <span class=\"_ _2\"></span>imputato a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _2\"></span>come costo <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base del <span class=\"_ _2\"></span>peri<span class=\"_ _3\"></span><span class=\"ff1\">odo di <span class=\"_ _b\"></span>matu<span class=\"_ _3\"></span>razione<span class=\"_ _89\"> </span></span>con contropartita una r<span class=\"_ _3\"></span>iserva a patrimon<span class=\"_ _3\"></span>io netto. Ricavi e costi<span class=\"_ _89\"> </span>I  ricavi  sono  generati  principalmente  dai  tre  settori <span class=\"_ _3e\"> </span><span class=\"ff13\">\u201cc<span class=\"_ _3\"></span>ore\u201d</span>  quali  il  settore  Distribuzione  (attivit\u00e0  dedite<span class=\"_ _89\"> </span>all<span class=\"ff9\">\u2019importazione <span class=\"_ _e\"> </span>ed <span class=\"_ _e\"> </span>alla</span> <span class=\"_ _e\"> </span>distribuzione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>prodotti <span class=\"_ _e\"> </span>ortofrutticoli), <span class=\"_ _3e\"> </span>il <span class=\"_ _e\"> </span>settore <span class=\"_ _e\"> </span>Shipping <span class=\"_ _e\"> </span>(dedito <span class=\"_ _e\"> </span>al  tras<span class=\"_ _3\"></span>porto<span class=\"_ _89\"> </span>marittimo <span class=\"_ _2\"></span>principalme<span class=\"_ _3\"></span>nte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>banane ed <span class=\"_ _b\"></span>ananas)<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore Holding <span class=\"_ _b\"></span>&amp;<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Servizi (prestazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>servizi i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>mbito<span class=\"_ _89\"> </span>doganale, nel settore i<span class=\"_ _3\"></span>nformatico e le at<span class=\"_ _3\"></span>tivit\u00e0 di coordinamento<span class=\"_ _3\"></span> della holding)<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Il Gruppo r<span class=\"_ _3\"></span>ileva <span class=\"_ _3\"></span>i ricavi <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>(o a <span class=\"_ _3\"></span>mano a<span class=\"_ _3\"></span> mano <span class=\"_ _3\"></span>che)<span class=\"_ _3\"></span> adempie <span class=\"_ _3\"></span>l\u2019obbligazione <span class=\"_ _3\"></span>di f<span class=\"_ _3\"></span>are trasfere<span class=\"_ _3\"></span>ndo al <span class=\"_ _3\"></span>cliente <span class=\"_ _3\"></span>il<span class=\"_ _89\"> </span>bene <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>servizio<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>promesso<span class=\"_ _3\"></span>. <span class=\"_ _2b\"> </span>L\u2019attivit\u00e0 <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _2b\"> </span>trasferita <span class=\"_ _2b\"> </span>quando <span class=\"_ _2b\"> </span>(o <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>mano<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>mano <span class=\"_ _2b\"> </span>che) <span class=\"_ _28\"> </span>il<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cliente<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>ac<span class=\"_ _3\"></span>quisisce <span class=\"_ _2b\"> </span>il<span class=\"_ _89\"> </span>controllo <span class=\"_ _2b\"> </span>(capacit\u00e0 <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>decidere <span class=\"_ _2b\"> </span>dell\u2019<span class=\"_ _3\"></span>uso <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ell\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>e <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>trarne <span class=\"_ _2b\"> </span>sostanzialme<span class=\"_ _3\"></span>nte <span class=\"_ _2b\"> </span>tutti <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>benefici <span class=\"_ _2b\"> </span>rimanenti)<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Contemporaneamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>ale <span class=\"_ _f\"></span>passaggio <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>rge <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>ad <span class=\"_ _f\"></span>esigere <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>pagamento <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>prestazione<span class=\"_ _89\"> </span>effettuata.<span class=\"_ _89\"> </span>Le permute tra beni o servizi di natura e valo<span class=\"_ _3\"></span>re simile, in quanto non rap<span class=\"_ _3\"></span>presentative di operazioni di vendita<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>non determinano la r<span class=\"_ _3\"></span>ilevazione di rica<span class=\"_ _3\"></span>vi e costi.<span class=\"_ _89\"> </span>Secondo <span class=\"_ _3\"></span>l\u2019IFRS <span class=\"_ _3\"></span>15, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>deve r<span class=\"_ _3\"></span>ilevare <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>ricavo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>dell\u2019operaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>assegnato <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>\u2019obbligazione <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>fare, <span class=\"_ _2b\"> </span>considera<span class=\"_ _3\"></span>ndo <span class=\"_ _2b\"> </span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermini <span class=\"_ _2b\"> </span>del <span class=\"_ _20\"> </span>contratto <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>sue <span class=\"_ _20\"> </span>pratiche <span class=\"_ _2b\"> </span>commercial<span class=\"_ _3\"></span>i. <span class=\"_ _2b\"> </span>Il<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ell\u2019operazion<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _89\"> </span>l\u2019importo del corris<span class=\"_ _3\"></span>pettivo a cui il Grup<span class=\"_ _3\"></span>po ritiene di<span class=\"_ _3\"></span> aver diritto in camb<span class=\"_ _3\"></span>io del trasf<span class=\"_ _3\"></span>erimento al clie<span class=\"_ _3\"></span>nte dei ben<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>o <span class=\"_ _28\"> </span>serviz<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>promessi, <span class=\"_ _2b\"> </span>esclusi<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>gli <span class=\"_ _2b\"> </span>impo<span class=\"_ _3\"></span>rti <span class=\"_ _28\"> </span>risc<span class=\"_ _3\"></span>ossi <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>terzi. <span class=\"_ _2b\"> </span>Il <span class=\"_ _2b\"> </span>corris<span class=\"_ _3\"></span>pettivo <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _2b\"> </span>includere <span class=\"_ _2b\"> </span>importi <span class=\"_ _2b\"> </span>fissi,<span class=\"_ _89\"> </span>importi variabili o entramb<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span>I <span class=\"_ _f\"></span>ricavi <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>riconosciuti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>competenza <span class=\"_ _f\"></span>temporale. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>proventi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>oneri<span class=\"_ _89\"> </span>sono <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> pr<span class=\"_ _3\"></span>incipio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>petenza <span class=\"_ _3\"></span>temporal<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019opportuna <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ilevazione, <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>necessa<span class=\"_ _3\"></span>rio <span class=\"_ _3\"></span>dei<span class=\"_ _89\"> </span>relativi ratei e risconti<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Contributi in co<span class=\"_ _2\"></span>nto capitale ed in conto <span class=\"_ _2\"></span>esercizio<span class=\"_ _89\"> </span>I <span class=\"_ _b\"></span>contributi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevat<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>allorch\u00e9 <span class=\"_ _2\"></span>esista <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ragionevole <span class=\"_ _2\"></span>certezza<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>che <span class=\"_ _2\"></span>essi <span class=\"_ _2\"></span>saranno <span class=\"_ _2\"></span>rice<span class=\"_ _3\"></span>vuti <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>che <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>utte <span class=\"_ _b\"></span>le <span class=\"_ _2\"></span>condiz<span class=\"_ _3\"></span>ioni<span class=\"_ _89\"> </span>per la <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>erogazione<span class=\"_ _3\"></span> sara<span class=\"_ _3\"></span>nno <span class=\"_ _3\"></span>rispettate. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>contributi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>\u201cconto cap<span class=\"_ _3\"></span>itale\u201d <span class=\"_ _3\"></span>sono isc<span class=\"_ _3\"></span>ritti <span class=\"_ _3\"></span>nello st<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>patrimoniale<span class=\"_ _89\"> </span>quale p<span class=\"_ _2\"></span>ost<span class=\"_ _3\"></span>a rettificat<span class=\"ff9\">iva del valore <span class=\"_ _2\"></span>di iscrizione del <span class=\"_ _2\"></span>bene cui <span class=\"_ _2\"></span>si riferiscono. I <span class=\"_ _2\"></span>contr<span class=\"_ _3\"></span>ibuti in <span class=\"_ _b\"></span>\u201cc<span class=\"_ _3\"></span>onto esercizio\u201d sono<span class=\"_ _89\"> </span></span>imputati come provento e <span class=\"_ _2\"></span>sono ripartiti, sistematicame<span class=\"_ _3\"></span>nte, nei <span class=\"_ _2\"></span>diff<span class=\"_ _3\"></span>erenti esercizi a compensazione dei <span class=\"_ _2\"></span>costi ad<span class=\"_ _89\"> </span>essi <span class=\"_ _2\"></span>correlati. Ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>di una <span class=\"_ _2\"></span>corretta rappresentazione economica <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>ributi <span class=\"_ _2\"></span>sono imputati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _2\"></span>economico<span class=\"_ _89\"> </span>gradualmente, i<span class=\"_ _3\"></span>n relaz<span class=\"_ _3\"></span>ione al<span class=\"_ _3\"></span>la dinamica<span class=\"_ _3\"></span> degli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _3\"></span>relativ<span class=\"_ _3\"></span>i agli <span class=\"_ _3\"></span>investi<span class=\"_ _3\"></span>menti realizzat<span class=\"_ _3\"></span>i, a <span class=\"_ _3\"></span>fronte <span class=\"_ _3\"></span>dei<span class=\"_ _89\"> </span>quali <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>contr<span class=\"_ _3\"></span>ibuti <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>percepiti. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>immobilizzazioni <span class=\"_ _8\"></span>coperte <span class=\"_ _8\"></span>dal <span class=\"_ _f\"></span>contr<span class=\"_ _3\"></span>ibuto <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>pertanto <span class=\"_ _8\"></span>rispettata<span class=\"_ _89\"> </span>in <span class=\"_ _f\"></span>ogni <span class=\"_ _f\"></span>esercizio <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>correlazione <span class=\"_ _f\"></span>tra <span class=\"_ _28\"></span>il <span class=\"_ _8\"></span>costo<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>rappresentato <span class=\"_ _f\"></span>dagli <span class=\"_ _f\"></span>am<span class=\"_ _3\"></span>mortamenti, <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>quota <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>contributo <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span>conto capitale<span class=\"_ _3\"></span>, accred<span class=\"_ _3\"></span>itata <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto eco<span class=\"_ _3\"></span>nomico <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>misura<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>tessi.<span class=\"_ _3\"></span> I <span class=\"_ _3\"></span>contributi o<span class=\"_ _3\"></span>ttenuti <span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>fr<span class=\"ls0\">onte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>investimenti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>attivo <span class=\"_ _f\"></span>fisso<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">capitalizzati <span class=\"_ _f\"></span>veng<span class=\"_ _3\"></span>ono <span class=\"_ _f\"></span>iscritti <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>passivo <span class=\"_ _f\"></span>nelle <span class=\"_ _f\"></span>voci <span class=\"_ _f\"></span>\u201cAltre <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>non<span class=\"_ _89\"> </span></span></span>correnti\u201d e \u201c<span class=\"ff1\">Alt<span class=\"_ _3\"></span>re passivit\u00e0 correnti<span class=\"_ _3\"></span></span><span class=\"ls1c\">\u201d.<span class=\"_ _89\"> </span></span>Proventi finanzi<span class=\"_ _2\"></span>ari, oneri finanziari e differenz<span class=\"_ _2\"></span>e cambio<span class=\"_ _89\"> </span>I <span class=\"_ _2\"></span>provent<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>i i<span class=\"_ _2\"></span>nclu<span class=\"_ _3\"></span>dono <span class=\"_ _2\"></span>gli interessi <span class=\"_ _2\"></span>attivi sui <span class=\"_ _2\"></span>depositi bancari <span class=\"_ _2\"></span>e postali, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>tili <span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>differenz<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>di cambio<span class=\"_ _89\"> </span>attive  ed <span class=\"_ _e\"> </span><span class=\"ff9\">i  proventi <span class=\"_ _e\"> </span>finanziari  der<span class=\"_ _3\"></span>ivanti  d<span class=\"_ _3\"></span>all\u2019attualizzazione <span class=\"_ _e\"> </span>di  crediti <span class=\"_ _e\"> </span>relativi  a<span class=\"_ _3\"></span>  vendite <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ilazionate <span class=\"_ _3e\"> </span>o<span class=\"_ _3\"></span>ltre<span class=\"_ _89\"> </span></span>l\u2019esercizio. Gli inter<span class=\"_ _3\"></span>essi attivi sono im<span class=\"_ _3\"></span>putati a <span class=\"_ _3\"></span><span class=\"ff1\">conto ec<span class=\"_ _3\"></span>onomico al mo<span class=\"_ _3\"></span>mento della l<span class=\"_ _3\"></span>oro maturazione, al tasso<span class=\"_ _3\"></span> di<span class=\"_ _89\"> </span></span>rendimento effetti<span class=\"_ _3\"></span>vo.<span class=\"_ _89\"> </span>Gli <span class=\"_ _2\"></span>oner<span class=\"_ _3\"></span>i fi<span class=\"_ _2\"></span>na<span class=\"_ _3\"></span>nziari includono gli<span class=\"_ _2\"></span> interessi passivi <span class=\"_ _2\"></span>sui debiti finanziari, <span class=\"_ _2\"></span>calc<span class=\"_ _3\"></span>olati usando <span class=\"_ _2\"></span>il metodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019interesse<span class=\"_ _89\"> </span>effettivo, le p<span class=\"_ _3\"></span>erdite e le d<span class=\"_ _3\"></span>ifferenze<span class=\"_ _3\"></span> di cambio<span class=\"_ _3\"></span> passive. A<span class=\"_ _3\"></span>nch\u2019essi sono<span class=\"_ _3\"></span> imputati al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\">co<span class=\"_ _3\"></span>nto econom<span class=\"_ _3\"></span>ico al <span class=\"_ _3\"></span>momento<span class=\"_ _89\"> </span></span>della loro maturazione.<span class=\"_ _89\"> </span>Dividendi<span class=\"_ _89\"> </span>I <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>rice<span class=\"_ _3\"></span>vuti <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>rilevati <span class=\"_ _f\"></span>quando, <span class=\"_ _28\"></span>in <span class=\"_ _f\"></span>seguito <span class=\"_ _28\"> </span><span class=\"ff9\">all\u2019assunzione <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>delibera <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>parte <span class=\"_ _f\"></span>dell\u2019asse<span class=\"_ _3\"></span>mblea, <span class=\"_ _f\"></span>\u00e8<span class=\"_ _89\"> </span></span>stabilito <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>diritto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>riceve<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>pagamento, <span class=\"_ _8\"></span>tipicam<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>coincidente <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>l\u2019<span class=\"_ _3\"></span>incasso;<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>quelli <span class=\"_ _f\"></span>distribuiti <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0<span class=\"_ _89\"> </span></span>incluse <span class=\"_ _8\"></span>nell\u2019area <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>consolidamento<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>controllat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>collegate <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>col<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>metodo <span class=\"_ _8\"></span>del<span class=\"_ _89\"> </span></span>patrimonio netto,<span class=\"_ _3\"></span> <span class=\"ff9\">vengono st<span class=\"_ _3\"></span>ornati con contropartita l<span class=\"_ _3\"></span>a voce \u201cUtili/Pe<span class=\"_ _3\"></span>rdite portati a nu<span class=\"_ _3\"></span>ovo\u201d.<span class=\"_ _89\"> </span></span>Im<span class=\"ff3\">poste sul red<span class=\"_ _2\"></span>dito dell\u2019esercizio<span class=\"ff4\">, attivit<span class=\"_ _2\"></span>\u00e0 fiscali e passivit\u00e0<span class=\"_ _89\"> </span></span></span>fiscali differit<span class=\"_ _2\"></span>e<span class=\"_ _89\"> </span>Le imposte corrent<span class=\"_ _3\"></span>i sono d<span class=\"_ _3\"></span>eterminate in base al<span class=\"_ _3\"></span>la stim<span class=\"_ _3\"></span>a del reddito <span class=\"_ _3\"></span>imponibile in <span class=\"_ _3\"></span>conformit\u00e0 alle<span class=\"_ _3\"></span> disposizioni<span class=\"_ _89\"> </span>in <span class=\"_ _2b\"> </span>v<span class=\"_ _3\"></span>igore, <span class=\"_ _20\"> </span>tenendo  conto <span class=\"_ _20\"> </span>delle <span class=\"_ _2b\"> </span>esenz<span class=\"_ _3\"></span>ioni <span class=\"_ _20\"> </span>applicabili,<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>cred<span class=\"_ _3\"></span>iti <span class=\"_ _20\"> </span>d\u2019imposta <span class=\"_ _20\"> </span>spettant<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>gli <span class=\"_ _20\"> </span>effetti <span class=\"_ _20\"> </span>relativi<span class=\"_ _89\"> </span>all\u2019adesione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>\u201cconsolidato <span class=\"_ _3\"></span>fisca<span class=\"_ _3\"></span>le\u201d.<span class=\"ff1\"> <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>red<span class=\"_ _3\"></span>dito <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span></span>quelle relative a voci dir<span class=\"_ _3\"></span>ettamente addebitat<span class=\"_ _3\"></span>e o accreditat<span class=\"_ _3\"></span>e ad una riserva di patri<span class=\"_ _3\"></span>monio netto il cu<span class=\"_ _3\"></span>i effetto fiscale <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>anch\u2019esso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>riconosc<span class=\"_ _3\"></span>iuto <span class=\"_ _8\"></span>direttamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _f\"></span>netto<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>evidenza <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>economico<span class=\"_ _89\"> </span></span>complessivo.<span class=\"_ _89\"> </span>Nel bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>sono ac<span class=\"_ _3\"></span>cantonate <span class=\"_ _3\"></span>le attivit\u00e0 <span class=\"_ _3\"></span>e le passiv<span class=\"_ _3\"></span>it\u00e0 differite <span class=\"_ _3\"></span>relative<span class=\"_ _3\"></span> alle <span class=\"_ _3\"></span>differenze tempora<span class=\"_ _3\"></span>nee<span class=\"_ _89\"> </span>legate  alle  rettifiche  apportate  ai  bilanci  delle  societ\u00e0  consolidate  per  adeguamento<span class=\"_ _3\"></span>  ai  principi  contabili<span class=\"_ _89\"> </span>omogenei <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _3\"></span>non<span class=\"_ _3\"></span>ch\u00e9 <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>diffe<span class=\"_ _3\"></span>renze <span class=\"_ _3\"></span>tempo<span class=\"_ _3\"></span>ranee <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>rte <span class=\"_ _3\"></span>fra <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>vilistici <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>ponibili<span class=\"_ _89\"> </span>fiscali.  Vengono  inoltre  iscritte,  ove  esistenti,  le  attivit\u00e0  anticipate  e  le  passivit\u00e0  differite  originate  dalle<span class=\"_ _89\"> </span>differenze <span class=\"_ _f\"></span>temporanee <span class=\"_ _f\"></span>deducibili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>tassabili <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>carico <span class=\"_ _f\"></span>delle <span class=\"_ _8\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>conseguente<span class=\"_ _89\"> </span>valore riconosciuto <span class=\"_ _2\"></span>ai<span class=\"_ _3\"></span> fini <span class=\"_ _2\"></span>fi<span class=\"_ _3\"></span>scali, nonch\u00e9 dalle <span class=\"_ _2\"></span>rettifich<span class=\"_ _3\"></span>e di <span class=\"_ _2\"></span>consolidamento<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Le imposte anticipate sono <span class=\"_ _2\"></span>iscritt<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>in bilancio, conteggiate in base alle aliquote fiscali appl<span class=\"_ _3\"></span>icabili nel periodo in cui il differimento si realizza, solo<span class=\"_ _89\"> </span>se <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>loro <span class=\"_ _2b\"> </span>fut<span class=\"_ _3\"></span>uro <span class=\"_ _2b\"> </span>recu<span class=\"_ _3\"></span>pero <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>probab<span class=\"_ _3\"></span>ile. <span class=\"_ _2b\"> </span>Le <span class=\"_ _2b\"> </span>atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _20\"> </span>fiscal<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>differite <span class=\"_ _20\"> </span>e <span class=\"_ _28\"> </span>le <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>imposte <span class=\"_ _2b\"> </span>differite <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span>classificate <span class=\"_ _f\"></span>tra <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>non <span class=\"_ _28\"></span>correnti.<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>fiscal<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>differite <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>compen<span class=\"_ _3\"></span>sate<span class=\"_ _89\"> </span>quando <span class=\"_ _28\"></span>vi <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>diritto <span class=\"_ _28\"></span>legale <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mpensare <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>imposte <span class=\"_ _28\"> </span>correnti <span class=\"_ _28\"> </span>attive <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>passive <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>quando <span class=\"_ _28\"></span>si <span class=\"_ _28\"></span>riferiscono <span class=\"_ _28\"> </span>ad<span class=\"_ _89\"> </span>imposte dovute alla <span class=\"_ _2\"></span>medesi<span class=\"_ _3\"></span>ma autorit\u00e0 fiscale e <span class=\"_ _2\"></span>la Capogruppo intende liquidare le attivit\u00e0 <span class=\"_ _2\"></span>e le passivit\u00e0 fiscali<span class=\"_ _89\"> </span>correnti su <span class=\"_ _3\"></span>base nett<span class=\"_ _3\"></span>a. <span class=\"_ _3\"></span>Tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>controllate <span class=\"_ _3\"></span>italiane<span class=\"_ _3\"></span>, ad <span class=\"_ _3\"></span>eccezione d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>armat<span class=\"_ _3\"></span>oriale che <span class=\"_ _3\"></span>ha optato<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span>\u201ctonnage <span class=\"_ _8\"></span>tax\u201d, <span class=\"_ _8\"></span><span class=\"ff1\">aderiscono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span></span>al <span class=\"_ _8\"></span>sistema <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>\u201cconsolidat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>fiscale\u201d <span class=\"_ _8\"></span>posto <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>capo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>artt. <span class=\"_ _8\"></span>117 <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span></span>segg. <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>T.U.I<span class=\"_ _3\"></span>.R. <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>analogo <span class=\"_ _8\"></span>sistema <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivato <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>Francia <span class=\"_ _8\"></span>relativamente <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>France <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sue<span class=\"_ _89\"> </span>controllate Post<span class=\"_ _3\"></span>ifruit e Fruttica<span class=\"_ _3\"></span> e a Blampin S<span class=\"_ _3\"></span>AS con tut<span class=\"_ _3\"></span>te le sue controllat<span class=\"_ _3\"></span>e.<span class=\"_ _89\"> </span>Attraverso <span class=\"_ _f\"></span>l\u2019emanazione<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Decreto <span class=\"_ _f\"></span>Legislat<span class=\"_ _3\"></span>ivo <span class=\"_ _f\"></span>27 <span class=\"_ _f\"></span>dicembre <span class=\"_ _28\"></span>202<span class=\"_ _2\"></span>3<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>n. <span class=\"_ _f\"></span>209 <span class=\"_ _f\"></span>(e <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>ccessivi <span class=\"_ _f\"></span>Decreti)<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>l\u2019Italia <span class=\"_ _f\"></span>ha<span class=\"_ _89\"> </span>recepito  la <span class=\"_ _20\"> </span>Direttiva <span class=\"_ _20\"> </span>EU <span class=\"_ _20\"> </span>n.  2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>22/2523,  intesa <span class=\"_ _20\"> </span>a  fare <span class=\"_ _20\"> </span>proprio <span class=\"_ _20\"> </span>il <span class=\"_ _20\"> </span>modello  del <span class=\"_ _20\"> </span>Secondo  Pilastro <span class=\"_ _20\"> </span>pubblicato<span class=\"_ _89\"> </span>dall\u2019OCSE, <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>pi\u00f9 <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span>mpia <span class=\"_ _28\"> </span>rifo<span class=\"_ _3\"></span><span class=\"ff1\">r<span class=\"_ _3\"></span>ma <span class=\"_ _28\"> </span>fiscal<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>internaz<span class=\"_ _3\"></span>ionale <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>Global <span class=\"_ _2b\"> </span>Anti<span class=\"_ _3\"></span>-Base <span class=\"_ _28\"> </span>Erosio<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>Mod<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span></span>Rules. <span class=\"_ _28\"></span>Tale <span class=\"_ _f\"></span>modello <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"></span>volto <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>garantire <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>livello <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>imposizion<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>fiscale <span class=\"_ _f\"></span>mi<span class=\"_ _3\"></span>nimo <span class=\"_ _28\"></span>(pari <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span>15%) <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>i <span class=\"_ _28\"> </span>gruppi<span class=\"_ _89\"> </span>multinazionali <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>imprese <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> i <span class=\"_ _3\"></span>gruppi <span class=\"_ _3\"></span>nazionali <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>lar<span class=\"_ _3\"></span>ga <span class=\"_ _3\"></span>scala <span class=\"_ _3\"></span>nell\u2019Unione <span class=\"_ _3\"></span>Euro<span class=\"_ _3\"></span>pea<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>con ricavi <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>periori ad<span class=\"_ _3\"></span> euro<span class=\"_ _89\"> </span></span>750 milioni. Il Grup<span class=\"_ _3\"></span>po rientra nell\u2019ambito di a<span class=\"_ _3\"></span>pplicazione del<span class=\"_ _3\"></span>la normativa in og<span class=\"_ _3\"></span>getto<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Il <span class=\"_ _28\"></span>Gruppo <span class=\"_ _f\"></span>ha <span class=\"_ _28\"> </span>applicato <span class=\"_ _28\"> </span>l\u2019eccezione <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>rilevazione <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>all\u2019informativa <span class=\"_ _28\"></span>sulle <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _28\"></span>fiscali <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ifferite<span class=\"_ _89\"> </span>relative alle imposte sul<span class=\"_ _3\"></span> reddito del S<span class=\"_ _3\"></span>econdo Pilastro<span class=\"_ _8\"></span><span class=\"ls1b\">. </span>Criteri di conve<span class=\"_ _2\"></span>rs<span class=\"_ _3\"></span>ione delle po<span class=\"_ _2\"></span>ste in valuta<span class=\"_ _89\"> </span>I <span class=\"_ _14\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2a\"> </span>ed <span class=\"_ _2a\"> </span>i <span class=\"_ _14\"> </span>rica<span class=\"_ _3\"></span>vi <span class=\"_ _2a\"> </span>denominati<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>valute <span class=\"_ _14\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _2a\"> </span>dall\u2019eu<span class=\"_ _3\"></span>ro, <span class=\"_ _14\"> </span>co<span class=\"_ _3\"></span>s\u00ec <span class=\"_ _2a\"> </span>come <span class=\"_ _2a\"> </span>gli <span class=\"_ _2a\"> </span>investimenti <span class=\"_ _2a\"> </span>effettuati <span class=\"_ _2a\"> </span>i<span class=\"_ _3\"></span>n<span class=\"_ _89\"> </span>immobilizzazioni tecniche e <span class=\"_ _2\"></span>parteci<span class=\"_ _3\"></span>pazioni, <span class=\"_ _2\"></span>sono contab<span class=\"_ _3\"></span>ilizzati con <span class=\"_ _2\"></span>riferimento ai <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ambi storici <span class=\"_ _2\"></span>della data delle<span class=\"_ _89\"> </span>relative operazioni.<span class=\"_ _3\"></span> I credit<span class=\"_ _3\"></span>i ed i deb<span class=\"_ _3\"></span>iti in valuta sono<span class=\"_ _3\"></span> originariamente <span class=\"_ _3\"></span>iscritti sulla <span class=\"_ _3\"></span>base dei cambi st<span class=\"_ _3\"></span>orici delle<span class=\"_ _89\"> </span>relative <span class=\"_ _28\"></span>operazioni, <span class=\"_ _f\"></span>con <span class=\"_ _28\"> </span>le <span class=\"_ _28\"></span>differenze <span class=\"_ _f\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>real<span class=\"_ _3\"></span>izzate <span class=\"_ _28\"></span>in <span class=\"_ _f\"></span>occasione<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019incasso <span class=\"_ _28\"></span>o <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>iscritte <span class=\"_ _28\"></span>a<span class=\"_ _89\"> </span>conto eco<span class=\"_ _3\"></span>nomico; i credit<span class=\"_ _3\"></span>i e<span class=\"_ _3\"></span> debiti <span class=\"_ _3\"></span>in valuta <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ess<span class=\"_ _3\"></span>ere al<span class=\"_ _3\"></span>la data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff9\">chiusura dell<span class=\"_ _3\"></span>\u2019esercizio ven<span class=\"_ _3\"></span>gono valor<span class=\"_ _3\"></span>izzati ai<span class=\"_ _89\"> </span></span>cambi del 31 dicembre<span class=\"_ _3\"></span>. I relativi utili e <span class=\"_ _3\"></span>perdite su camb<span class=\"_ _3\"></span>i sono imputati a co<span class=\"_ _3\"></span>nto economico.<span class=\"_ _8\"></span> Utile per azione<span class=\"_ _89\"> </span>L<span class=\"ff9\">\u2019utile</span>/perdita <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>azione <span class=\"_ _14\"> </span><span class=\"ls22\">\u00e8 <span class=\"_ _14\"> </span></span><span class=\"ff9\">calcolat<span class=\"_ _3\"></span>o <span class=\"_ _2e\"> </span>dividend<span class=\"_ _3\"></span>o <span class=\"_ _2e\"> </span>l\u2019ut<span class=\"_ _3\"></span>ile/perd<span class=\"_ _3\"></span>ita <span class=\"_ _2e\"> </span>dell\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _3\"></span></span> <span class=\"_ _2e\"> </span>at<span class=\"_ _3\"></span>tribuibile <span class=\"_ _2e\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _14\"> </span>soci <span class=\"_ _2e\"> </span>dell<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>controllante<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>num<span class=\"_ _3\"></span>ero <span class=\"_ _8\"></span>medio <span class=\"_ _3\"></span>ponderat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>delle <span class=\"_ _8\"></span>azioni <span class=\"_ _3\"></span>ord<span class=\"_ _3\"></span>inarie <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>circolazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>imento,<span class=\"_ _89\"> </span>escludendo <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>azioni <span class=\"_ _8\"></span>proprie. <span class=\"_ _3\"></span>Ai <span class=\"_ _8\"></span>fini <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>calcolo <span class=\"_ _8\"></span>dell\u2019utile<span class=\"_ _8\"></span><span class=\"ff1\">/perdita <span class=\"_ _3\"></span>diluito <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>azion<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>media <span class=\"_ _3\"></span>pond<span class=\"_ _3\"></span>erata <span class=\"_ _3\"></span>delle<span class=\"_ _89\"> </span></span>azioni <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>circolazione <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>dificata <span class=\"_ _3\"></span>assum<span class=\"_ _3\"></span>endo <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>conv<span class=\"_ _3\"></span>ersione <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tutte <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>potenz<span class=\"_ _3\"></span>iali <span class=\"_ _3\"></span>azio<span class=\"_ _3\"></span>ni <span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _f\"></span>omportano <span class=\"_ _3\"></span>un<span class=\"_ _89\"> </span>effetto diluitivo.<span class=\"_ _89\"> </span>Uso di stime, ri<span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>chi ed ince<span class=\"_ _2\"></span>rtezze<span class=\"_ _89\"> </span>La <span class=\"_ _8\"></span>redazion<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _f\"></span>consolidato <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>relati<span class=\"_ _3\"></span>ve <span class=\"_ _8\"></span>not<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>pplicazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _8\"></span>IFRS <span class=\"_ _f\"></span>richiede <span class=\"_ _8\"></span>da <span class=\"_ _f\"></span>parte <span class=\"_ _8\"></span>della<span class=\"_ _89\"> </span>Direzione <span class=\"_ _8\"></span>l\u2019effet<span class=\"_ _3\"></span>tuazione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>stime <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"></span>effetto <span class=\"_ _8\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>valori <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>ricavi, <span class=\"_ _8\"></span>costi <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>delle <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sull\u2019informativa <span class=\"_ _8\"></span>relativa <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _f\"></span><span class=\"ff1\">e <span class=\"_ _8\"></span>passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>potenz<span class=\"_ _3\"></span>iali <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>riferimento.<span class=\"_ _89\"> </span></span>Le <span class=\"_ _2b\"> </span>stime <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>utilizzate <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2b\"> </span>basate <span class=\"_ _20\"> </span>sull\u2019esperienza, <span class=\"_ _28\"> </span>su <span class=\"_ _20\"> </span>altri <span class=\"_ _28\"> </span>fat<span class=\"_ _3\"></span>tori <span class=\"_ _2b\"> </span>considerati <span class=\"_ _2b\"> </span>rile<span class=\"_ _3\"></span>vanti <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>sulle<span class=\"_ _89\"> </span>informazioni disponibili. <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>isultati che <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>consu<span class=\"_ _3\"></span>ntiveranno<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>potrebbero pertanto <span class=\"_ _2\"></span>diff<span class=\"_ _3\"></span>erire <span class=\"_ _2\"></span>da tali <span class=\"_ _2\"></span>stime. Le <span class=\"_ _2\"></span>stime<span class=\"_ _89\"> </span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>assunzioni <span class=\"_ _8\"></span>possono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>variare <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>ercizio <span class=\"_ _8\"></span>all\u2019altro <span class=\"_ _8\"></span>e, <span class=\"_ _f\"></span>pertanto <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>riviste<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>periodicamente; <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>ogni <span class=\"_ _8\"></span>variazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>esse <span class=\"_ _8\"></span>ap<span class=\"_ _3\"></span>portate <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>rifl<span class=\"_ _3\"></span>esse <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>per<span class=\"_ _3\"></span>iodo <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _f\"></span>avviene <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>rev<span class=\"_ _3\"></span>isione <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>stima. <span class=\"_ _8\"></span>Le <span class=\"_ _8\"></span>princi<span class=\"_ _3\"></span>pali <span class=\"_ _8\"></span>stime, <span class=\"_ _f\"></span>per <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>ma<span class=\"_ _3\"></span>ggiormente <span class=\"_ _8\"></span>richie<span class=\"_ _3\"></span><span class=\"ff9\">sto <span class=\"_ _8\"></span>l\u2019imp<span class=\"_ _3\"></span>iego <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valu<span class=\"_ _3\"></span>tazioni <span class=\"_ _8\"></span>soggettive <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>part<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>della Direzione<span class=\"_ _3\"></span>, vengono utilizzat<span class=\"_ _3\"></span>e tipicamente<span class=\"_ _3\"></span> per: -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">determinazione <span class=\"_ _28\"> </span>degli <span class=\"_ _28\"> </span>acca<span class=\"_ _3\"></span>ntonamenti <span class=\"_ _2b\"> </span>ai <span class=\"_ _28\"> </span>fondi <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>valutazione <span class=\"_ _28\"> </span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>altre<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>eventuali <span class=\"_ _28\"> </span>sval<span class=\"_ _3\"></span>utazioni <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>attivit\u00e0;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">calcolo del fair value delle att<span class=\"_ _3\"></span>ivit\u00e0 biologiche;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">acquisizioni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>elativa <span class=\"_ _28\"> </span>determ<span class=\"_ _3\"></span>inazione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>fair <span class=\"_ _28\"> </span>value<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>uso <span class=\"_ _28\"> </span>ident<span class=\"_ _3\"></span>ificazione <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>avviamento, anche a t<span class=\"_ _3\"></span>itolo provvisorio;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">definizione della vita utile delle im<span class=\"_ _3\"></span>mobilizzazioni e<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>i correlati ammo<span class=\"_ _3\"></span>rtamenti; </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">accantonamenti <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>fondi <span class=\"_ _f\"></span>rischi <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>ambientale <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _f\"></span>correlate <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>contenziosi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>natur<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span></span></span>legale <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>fiscal<span class=\"_ _3\"></span>e; <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>pa<span class=\"_ _3\"></span>rticolare, <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>process<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>valutati<span class=\"_ _3\"></span>vi <span class=\"_ _2b\"> </span>riguardano<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>sia <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>det<span class=\"_ _3\"></span>ermina<span class=\"_ _3\"></span>zione <span class=\"_ _2b\"> </span>del <span class=\"_ _20\"> </span>grado <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span>probabilit\u00e0 <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span>vveramento<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>delle <span class=\"_ _28\"></span>condizioni <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"></span>possono <span class=\"_ _28\"></span>comportare <span class=\"_ _28\"> </span>un<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>esborso<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>finanziario, <span class=\"_ _28\"></span>sia <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>quantificazione del rela<span class=\"_ _3\"></span>tivo ammontare; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">conteggio <span class=\"_ _3\"></span>del<span class=\"ff9\">le <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>differite <span class=\"_ _8\"></span>attive, <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>sup<span class=\"_ _3\"></span>portata <span class=\"_ _8\"></span>dalle <span class=\"_ _3\"></span>prosp<span class=\"_ _3\"></span>ettive <span class=\"_ _8\"></span>d\u2019imponibilit\u00e0<span class=\"_ _89\"> </span></span></span></span>del <span class=\"_ _e\"> </span>Gruppo  r<span class=\"_ _3\"></span>isultanti <span class=\"_ _e\"> </span>dalla <span class=\"_ _e\"> </span>redditivit\u00e0 <span class=\"_ _3e\"> </span>at<span class=\"_ _3\"></span>tesa <span class=\"_ _e\"> </span>prevista <span class=\"_ _e\"> </span>dai  p<span class=\"_ _3\"></span>iani <span class=\"_ _e\"> </span>industriali <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>dalla <span class=\"_ _e\"> </span>prev<span class=\"_ _8\"></span>isione  d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>composizione <span class=\"ff9\">de<span class=\"_ _3\"></span>i \u201cconsolidati fiscali\u201d; </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veri<span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>ica <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>tenuta <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"></span>immateriali, <span class=\"_ _28\"> </span>materiali <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _28\"></span>partecipazioni <span class=\"_ _f\"></span>bas<span class=\"_ _3\"></span>ata, <span class=\"_ _f\"></span>per<span class=\"_ _89\"> </span></span></span>quanto <span class=\"_ _8\"></span>concern<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>stima <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>valore <span class=\"_ _8\"></span>d\u2019uso, <span class=\"_ _f\"></span>sull\u2019<span class=\"_ _3\"></span><span class=\"ff1\">utilizzo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>piani <span class=\"_ _8\"></span>finanziari <span class=\"_ _f\"></span>elaborati <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nsieme <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>assunzioni <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>ipotesi <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>eve<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>futuri <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>non <span class=\"_ _28\"> </span>necessa<span class=\"_ _3\"></span>riamente <span class=\"_ _28\"> </span>si <span class=\"_ _2b\"> </span>verificheranno.<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Analoghi <span class=\"_ _2b\"> </span>process<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>estimativi sono <span class=\"_ _2\"></span>necessa<span class=\"_ _3\"></span>ri <span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>n caso <span class=\"_ _2\"></span>di riferimento al <span class=\"_ _2\"></span>valore di <span class=\"_ _2\"></span>presu<span class=\"_ _3\"></span>mibile <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ealizzo a <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ausa dell\u2019incertezza<span class=\"_ _89\"> </span>insita in ogni negoziaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span>Impairment te<span class=\"_ _2\"></span>st Lo <span class=\"_ _28\"></span>IAS <span class=\"_ _f\"></span>36 <span class=\"_ _28\"> </span>richiede <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ttoporre <span class=\"_ _28\"></span>ad <span class=\"_ _28\"></span>impairment <span class=\"_ _f\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>definite <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>iscritte <span class=\"_ _28\"> </span>nel<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>prospetto <span class=\"_ _f\"></span>della <span class=\"_ _28\"> </span>situazione<span class=\"_ _89\"> </span>patrimoniale-finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span><span class=\"ff9\">al <span class=\"_ _3\"></span>fine di <span class=\"_ _3\"></span>verificare<span class=\"_ _3\"></span> ch<span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>ecc<span class=\"_ _3\"></span>eda l\u2019importo<span class=\"_ _3\"></span> recu<span class=\"_ _3\"></span>perabile<span class=\"_ _89\"> </span></span>mediante l<span class=\"_ _3\"></span>a loro <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>(cosiddett<span class=\"_ _3\"></span>o \u201cdiretto\u201d) <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il loro<span class=\"_ _3\"></span> utilizzo <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _3\"></span>\u201cindire<span class=\"_ _3\"></span>tto\u201d). <span class=\"_ _8\"></span><span class=\"ff1\">Lo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>precisa <span class=\"_ _3\"></span>che<span class=\"_ _89\"> </span></span>a <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>bilancio un\u2019entit\u00e0 <span class=\"_ _2\"></span>deve<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>tare <span class=\"_ _2\"></span>l\u2019esistenza di <span class=\"_ _2\"></span>un\u2019indicazione che <span class=\"_ _2\"></span>un\u2019attivit\u00e0 possa<span class=\"_ _89\"> </span>aver <span class=\"_ _8\"></span>sub<span class=\"_ _3\"></span>ito <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>riduz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>valore. <span class=\"_ _f\"></span>Se <span class=\"_ _f\"></span>esiste <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>qualsi<span class=\"_ _3\"></span><span class=\"ff9\">asi <span class=\"_ _f\"></span>indicazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _f\"></span>deve <span class=\"_ _f\"></span>stimare <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore<span class=\"_ _89\"> </span></span>recuperabile dell\u2019attivit\u00e0. N<span class=\"_ _3\"></span>el valutare se esiste la su<span class=\"_ _3\"></span>ddetta indicazione il Grup<span class=\"_ _3\"></span>po deve considerare la pres<span class=\"_ _3\"></span>enza<span class=\"_ _89\"> </span>di eventuali \u201cindicatori di <span class=\"_ _2\"></span>perdita\u201d di valore, cos\u00ec <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me richiesto dal paragrafo <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>2 d<span class=\"ff1\">ell<span class=\"_ _3\"></span>o IAS 36. <span class=\"_ _2\"></span>Una perdita per<span class=\"_ _89\"> </span></span>riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>vien<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abilizzata <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>economico <span class=\"_ _f\"></span>qua<span class=\"_ _3\"></span>ndo <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>contabile <span class=\"_ _28\"></span>di <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>n\u2019attivit\u00e0 <span class=\"_ _f\"></span>o <span class=\"_ _28\"></span>unit\u00e0<span class=\"_ _89\"> </span>generatrice <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>flussi <span class=\"_ _28\"> </span>finanziari <span class=\"_ _28\"></span>eccede <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>recuperabile. <span class=\"_ _28\"></span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>immaterial<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>vita <span class=\"_ _f\"></span>utile<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>indef<span class=\"_ _3\"></span>inita<span class=\"_ _f\"></span> <span class=\"_ _f\"></span><span class=\"ls22\">e<span class=\"_ _89\"> </span></span>l\u2019av<span class=\"ff1\">viamento <span class=\"_ _f\"></span></span>vengono <span class=\"_ _f\"></span>verificate <span class=\"_ _f\"></span>almeno <span class=\"_ _8\"></span>annualm<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>ogni <span class=\"_ _f\"></span>qualvolta <span class=\"_ _f\"></span>vi <span class=\"_ _8\"></span>sia <span class=\"_ _f\"></span>un\u2019indicazione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>possibile<span class=\"_ _89\"> </span>perdita di valore al f<span class=\"_ _3\"></span>ine di determi<span class=\"_ _3\"></span>nare se vi sia la suss<span class=\"_ _3\"></span>istenza di tale perdit<span class=\"_ _3\"></span>a.<span class=\"_ _89\"> </span>A p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span> 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>23, <span class=\"_ _2\"></span>a seguito dell\u2019analisi <span class=\"ff1\">effettuata con il <span class=\"_ _2\"></span>supporto di <span class=\"_ _2\"></span>un consulente esterno, <span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _89\"> </span></span>coerentemente <span class=\"_ _8\"></span><span class=\"ff9\">con <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ruttura, <span class=\"_ _8\"></span>l\u2019articolazione<span class=\"_ _3\"></span></span>, <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>funzio<span class=\"_ _3\"></span>namento <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>monitoraggio <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span>hanno <span class=\"_ _8\"></span>ritenuto <span class=\"_ _8\"></span>opportuno <span class=\"_ _f\"></span>allocare <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>avviamenti <span class=\"_ _8\"></span>rive<span class=\"_ _3\"></span>nienti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>acquisizio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>opera<span class=\"_ _3\"></span>nti <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>settore<span class=\"_ _89\"> </span>\u201cDistribuzione\u201d<span class=\"ff1\"> al <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po di <span class=\"_ _2\"></span>CGU della <span class=\"_ _2\"></span>Busin<span class=\"_ _3\"></span>ess Unit <span class=\"_ _2\"></span>Distribuzione in <span class=\"_ _2\"></span>lu<span class=\"_ _3\"></span>ogo delle singole <span class=\"_ _2\"></span>CGU-P<span class=\"_ _3\"></span>aese. <span class=\"_ _2\"></span>P<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>motivo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span>pone <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>test <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>impairment <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>capitale <span class=\"_ _3\"></span>investito <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ogn<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>anno,<span class=\"_ _89\"> </span>individuando come \u201ccas<span class=\"_ _3\"></span>h generating un<span class=\"_ _3\"></span>its\u201d:<span class=\"_ _89\"> </span>a)<span class=\"ff10 ls0\"> <span class=\"_ _2f\"> </span><span class=\"ff1\">le <span class=\"_ _f\"></span>singole <span class=\"_ _f\"></span><span class=\"ff9\">societ\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>appartenenza <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>setto<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>Distribuzione <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>all\u2019area <span class=\"_ _f\"></span>geografica <span class=\"_ _f\"></span>(ovvero <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span></span></span></span>Italia, <span class=\"_ _8\"></span>Francia,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Penisola <span class=\"_ _f\"></span>Iberica, <span class=\"_ _8\"></span>Grec<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>Mess<span class=\"_ _3\"></span>ico), <span class=\"_ _f\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>ve<span class=\"_ _3\"></span>ngono <span class=\"_ _f\"></span>raggruppate <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span>Distribuzione <span class=\"ff9\">ai f<span class=\"_ _3\"></span>ini dell\u2019impairment test<span class=\"_ _3\"></span> dell\u2019avviam<span class=\"_ _3\"></span>ento<span class=\"_ _3\"></span></span>;<span class=\"_ _89\"> </span>b)<span class=\"ff10 ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">le  singole <span class=\"_ _e\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>sett<span class=\"_ _3\"></span>ore  S<span class=\"_ _3\"></span>hipping,<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>pe<span class=\"_ _3\"></span>r <span class=\"_ _3e\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"> </span>quale <span class=\"_ _e\"> </span>viene <span class=\"_ _e\"> </span>adottata <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>diversa <span class=\"_ _e\"> </span>metodologia <span class=\"_ _e\"> </span>di<span class=\"_ _89\"> </span></span></span>applicazione del DCF <span class=\"_ _3\"></span>(Discounted Cash Flow<span class=\"_ _3\"></span>) come sp<span class=\"_ _3\"></span>iegato pi\u00f9 avanti, CGU <span class=\"_ _3\"></span>\u201cShipping\u201d.<span class=\"_ _89\"> </span>Sulla <span class=\"_ _28\"></span>base <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>quanto <span class=\"_ _f\"></span>sopra <span class=\"_ _28\"></span>indicato, <span class=\"_ _f\"></span>l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>est <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>verifica <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0 <span class=\"_ _28\"></span>dell\u2019avviamento <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span>effettuato <span class=\"_ _2b\"> </span>confrontando <span class=\"_ _28\"> </span>il <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>contabile <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>CGU <span class=\"_ _28\"> </span>\u201cD<span class=\"_ _3\"></span>istribuzione\u201d <span class=\"_ _2b\"> </span>al <span class=\"_ _28\"> </span>suo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>recu<span class=\"_ _3\"></span>perabile,<span class=\"_ _89\"> </span>determinato sulla base del <span class=\"_ _3\"></span>valore d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">che \u00e8<span class=\"_ _3\"></span> ottenuto dal<span class=\"_ _3\"></span>la sommatoria dei segue<span class=\"_ _3\"></span>nti elementi attual<span class=\"_ _3\"></span>izzati:<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Flusso <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>cassa <span class=\"_ _28\"> </span>operativo <span class=\"_ _28\"> </span>desunto <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ai <span class=\"_ _28\"> </span>Budget <span class=\"_ _28\"></span>redatti <span class=\"_ _28\"> </span>ogni <span class=\"_ _28\"></span>anno <span class=\"_ _28\"></span>dalle <span class=\"_ _28\"> </span>societ\u00e0<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>appartenenti <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>BU<span class=\"_ _89\"> </span></span></span>Distribuzione, e deb<span class=\"_ _3\"></span>itament<span class=\"_ _3\"></span>e approvati dal Co<span class=\"_ _3\"></span>nsiglio d<span class=\"_ _3\"></span>i Amministrazione dell<span class=\"_ _3\"></span>a Capogru<span class=\"_ _3\"></span>ppo;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Tiraggio <span class=\"_ _2\"></span>inerziale per <span class=\"_ _b\"></span>il <span class=\"_ _2\"></span>secondo e <span class=\"_ _b\"></span>terzo <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>dati <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>Budget <span class=\"_ _2\"></span>utilizzati p<span class=\"_ _2\"></span>er il <span class=\"_ _b\"></span>primo anno,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sal<span class=\"_ _3\"></span>vo <span class=\"_ _2\"></span>alcuni<span class=\"_ _89\"> </span></span></span>correttivi per societ\u00e0 p<span class=\"_ _3\"></span>er le quali \u00e8 pre<span class=\"_ _3\"></span>visto una specific<span class=\"_ _3\"></span>a evoluzione pros<span class=\"_ _3\"></span>pettica;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Terminal Value che l<span class=\"_ _3\"></span>e societ\u00e0 s<span class=\"_ _3\"></span>aranno in grado di gene<span class=\"_ _3\"></span>rare secondo le sti<span class=\"_ _3\"></span>me del m<span class=\"_ _3\"></span>anagement<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Il risultato della sommato<span class=\"_ _3\"></span>ria sopra r<span class=\"_ _3\"></span>iportata costituisce<span class=\"_ _3\"></span> l\u2019Enterprise Value<span class=\"_ _3\"></span>, valore c<span class=\"_ _3\"></span>he viene confrontat<span class=\"_ _3\"></span>o con il<span class=\"_ _89\"> </span>valore contabile dell\u2019at<span class=\"_ _3\"></span>tivit\u00e0 oggetto di test di <span class=\"_ _3\"></span>impairment, ed in<span class=\"_ _3\"></span> particolare:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>Capitali <span class=\"_ _f\"></span>Investiti <span class=\"_ _f\"></span>Net<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span><span class=\"ff9\">(di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>\u201cCIN\u201d)</span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>CGU/GC<span class=\"_ _3\"></span>GU <span class=\"_ _f\"></span>espressi <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>consolidato<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span></span>comprensivi <span class=\"_ _f\"></span>cio\u00e8 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>avviamenti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _28\"></span>altre <span class=\"_ _f\"></span>scritture <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rett<span class=\"_ _3\"></span>ifica <span class=\"_ _f\"></span>apportate <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>sed<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>consolidamento ed al<span class=\"_ _3\"></span> netto di event<span class=\"_ _3\"></span>uali surplus asset<span class=\"_ _3\"></span>; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con  il  valore  di <span class=\"_ _e\"> </span>carico  complessivo  dell<span class=\"_ _3\"></span>e  partecipaz<span class=\"_ _3\"></span>ioni,  avendo <span class=\"_ _e\"> </span>cura  di  so<span class=\"_ _3\"></span>ttrarre  il  valore <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span></span></span>Posizione <span class=\"_ _8\"></span>Finanziaria<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Netta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>aggiungere <span class=\"_ _8\"></span>eventu<span class=\"_ _3\"></span>ali <span class=\"_ _8\"></span>surplus <span class=\"_ _8\"></span>asset<span class=\"_ _3\"></span><span class=\"ff9\">, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>anze <span class=\"_ _8\"></span>dell\u2019analisi<span class=\"_ _89\"> </span></span>dei triggering events<span class=\"_ _3\"></span> per il b<span class=\"_ _3\"></span>ilancio separato<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Per <span class=\"_ _2\"></span>la CGU <span class=\"_ _b\"></span>Sh<span class=\"_ _3\"></span>ipping, <span class=\"_ _2\"></span>rap<span class=\"_ _3\"></span>presentata da <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>le societ\u00e0 <span class=\"_ _2\"></span>del settore, <span class=\"_ _2\"></span>invece, <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi <span class=\"_ _b\"></span>di cassa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>icolata<span class=\"_ _89\"> </span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>arco <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>emp<span class=\"_ _3\"></span>orale <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>CGU <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>res<span class=\"_ _3\"></span>idua <span class=\"_ _f\"></span>vita <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>tile <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>navi<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>come<span class=\"_ _89\"> </span>valore <span class=\"_ _3\"></span>final<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>\u201cscrap <span class=\"_ _8\"></span>value\u201d<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _8\"></span>La <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iversa <span class=\"_ _8\"></span>metodologia <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>dovut<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>asset<span class=\"_ _3\"></span>s, <span class=\"_ _8\"></span>ovvero<span class=\"_ _89\"> </span></span>delle  navi, <span class=\"_ _e\"> </span>impiegati  nell\u2019<span class=\"_ _3\"></span><span class=\"ff1\">attivit\u00e0. <span class=\"_ _e\"> </span></span>Si  segnala <span class=\"_ _e\"> </span>che  per <span class=\"_ _e\"> </span>l\u2019arco  di  t<span class=\"_ _3\"></span>empo  tra  l<span class=\"_ _3\"></span>\u2019anno  succ<span class=\"_ _3\"></span>essivo  al  Bud<span class=\"_ _3\"></span>get  di<span class=\"_ _89\"> </span>riferimento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019an<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>previst<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _2\"></span>della vi<span class=\"_ _2\"></span>ta utile <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span><span class=\"ff1\">l<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>navi <span class=\"_ _2\"></span>viene<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>Adjusted EBITDA <span class=\"_ _b\"></span>stimato<span class=\"_ _89\"> </span></span>prudentemente sulla b<span class=\"_ _3\"></span>ase del dat<span class=\"_ _3\"></span>o di Budget. Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>ingole <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>controllate <span class=\"_ _f\"></span>viene <span class=\"_ _28\"></span>elaborata <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>analisi <span class=\"_ _f\"></span>sugli <span class=\"_ _28\"></span>indicatori <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>perdita <span class=\"_ _28\"></span>durevole <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _20\"> </span>-<span class=\"_ _89\"> </span>Triggering Events in b<span class=\"_ _3\"></span>ase a quanto pr<span class=\"_ _3\"></span>evisto dal princip<span class=\"_ _3\"></span>io IAS 36.<span class=\"_ _89\"> </span>Nella <span class=\"_ _2b\"> </span>predispos<span class=\"_ _3\"></span>izione <span class=\"_ _2b\"> </span>dell\u2019i<span class=\"_ _3\"></span>mpairment <span class=\"_ _20\"> </span>test <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>usati <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>dati <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>Budget <span class=\"_ _2b\"> </span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">5 <span class=\"_ _20\"> </span>approvati <span class=\"_ _2b\"> </span>nel <span class=\"_ _20\"> </span>Consiglio <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span></span>Amministrazione del<span class=\"_ _3\"></span>la Cap<span class=\"_ _3\"></span>ogruppo in data 3<span class=\"_ _3\"></span> febbraio <span class=\"_ _3\"></span>2025.<span class=\"_ _89\"> </span>Per <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>\u2019attualizzazione <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>utilizza <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>asso <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>sc<span class=\"_ _3\"></span>onto <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span><span class=\"ffc\">WACC <span class=\"_ _28\"> </span>post-ta<span class=\"_ _3\"></span>x<span class=\"ff1\"> <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>tiene <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>dei <span class=\"_ _2b\"> </span>rischi <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>pecifici<span class=\"_ _89\"> </span></span></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ispecchia <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>valutazioni <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>denaro.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bas<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>ponderazione<span class=\"_ _89\"> </span>tra <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>debito <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>\u2019equity, <span class=\"_ _28\"> </span>elaborato<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sull<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>base <span class=\"_ _2b\"> </span>dei <span class=\"_ _28\"> </span>valori <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"> </span>comparab<span class=\"_ _3\"></span>ili <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>q<span class=\"_ _8\"></span><span class=\"ff1\">uelle<span class=\"_ _89\"> </span></span>appartenenti <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>mpairment. <span class=\"_ _8\"></span><span class=\"ff9\">P<span class=\"_ _3\"></span>er <span class=\"_ _8\"></span>l\u2019impairment <span class=\"_ _3\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span></span>24 <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>fatto <span class=\"_ _3\"></span>ricorso<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ome <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>nel<span class=\"_ _89\"> </span>precedente esercizio, <span class=\"_ _2\"></span>ad un <span class=\"_ _2\"></span>professionista esterno, <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>determinazi<span class=\"_ _3\"></span>one dei <span class=\"_ _2\"></span>parametri applicati <span class=\"_ _2\"></span>nel test, <span class=\"_ _2\"></span>come<span class=\"_ _89\"> </span>indicati qui di seguito<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Si <span class=\"_ _25\"> </span>segnala <span class=\"_ _25\"> </span>che<span class=\"_ _3\"></span>, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>rife<span class=\"_ _3\"></span>rimento <span class=\"_ _25\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>comunicazione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ESMA <span class=\"_ _26\"> </span>del <span class=\"_ _25\"> </span>24 <span class=\"_ _25\"> </span>ottobre <span class=\"_ _26\"> </span>2024 <span class=\"_ _e\"> </span>( <span class=\"_ _27\"> </span><span class=\"ffc\">Eu<span class=\"_ _3\"></span>ropean <span class=\"_ _25\"> </span>Commo<span class=\"_ _3\"></span>n<span class=\"_ _89\"> </span></span>Enforcement <span class=\"_ _8\"></span>priorities<span class=\"ff1\"> <span class=\"_ _8\"></span>- <span class=\"_ _3\"></span>E<span class=\"_ _3\"></span>CEP <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>precedenti <span class=\"_ _8\"></span>ECEP <span class=\"_ _3\"></span>2021,<span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>2023) <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>richiamo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>attenzio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span></span>Consob n<span class=\"ls1b\">. </span>2/2<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>20 dicembre 2024, <span class=\"_ _2\"></span>il Gruppo continua a <span class=\"_ _2\"></span>monitorare gli i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>patti legati <span class=\"_ _2\"></span>al clima, che p<span class=\"_ _2\"></span>osso<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span>diventare <span class=\"_ _8\"></span>rilevanti, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>modo <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>valutare <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ci <span class=\"_ _8\"></span>saranno <span class=\"_ _8\"></span>sviluppi <span class=\"_ _8\"></span>significativi <span class=\"_ _8\"></span>derivanti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>questioni <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>al<span class=\"_ _89\"> </span>clima <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>nel <span class=\"_ _28\"> </span>caso <span class=\"_ _28\"> </span>con <span class=\"_ _28\"></span>quale <span class=\"_ _28\"></span>intensit\u00e0 <span class=\"_ _f\"></span>tali <span class=\"_ _2b\"> </span>sviluppi <span class=\"_ _28\"> </span>influenzino <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0, <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>perazioni<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>e, <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consegue<span class=\"_ _3\"></span>nza, <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span>rendicontazione <span class=\"_ _8\"></span>finanziaria <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>tal <span class=\"_ _8\"></span>fine \u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>avviato u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>tavolo <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>onsultazione <span class=\"_ _f\"></span>interdiscipl<span class=\"_ _3\"></span>inare<span class=\"_ _89\"> </span>costituito <span class=\"_ _f\"></span>da <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>funzioni<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>compiere <span class=\"_ _f\"></span>una <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>icognizione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>rischi <span class=\"_ _f\"></span>fisici <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>transizio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span>derivanti da fattori coll<span class=\"_ _3\"></span>egati al clima (<span class=\"_ _3\"></span><span class=\"ffc\">climate<span class=\"_ _3\"></span>-related matt<span class=\"_ _3\"></span>ers</span>) a cui \u00e8 sog<span class=\"_ _3\"></span>getto il gruppo e <span class=\"_ _3\"></span>i suoi attivi. Da  tale <span class=\"_ _3e\"> </span>t<span class=\"_ _3\"></span>avolo  di <span class=\"_ _e\"> </span>lavoro,  che <span class=\"_ _3e\"> </span>sa<span class=\"_ _3\"></span>r\u00e0  periodica<span class=\"_ _3\"></span>mente  a<span class=\"_ _3\"></span>ggiornato,  non <span class=\"_ _e\"> </span>sono <span class=\"_ _3e\"> </span>quind<span class=\"_ _3\"></span>i  emersi  ele<span class=\"_ _3\"></span>menti  tali <span class=\"_ _e\"> </span>da<span class=\"_ _89\"> </span>modificare <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>elaborazione <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>piani <span class=\"_ _8\"></span>sottostanti <span class=\"_ _8\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>preparazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ell\u2019impairment<span class=\"_ _89\"> </span>test <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>possano <span class=\"_ _3\"></span>dar <span class=\"_ _8\"></span>luogo a <span class=\"_ _8\"></span>rettifiche <span class=\"_ _8\"></span><span class=\"ff9\">rilevanti <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>degli <span class=\"_ _8\"></span>attivi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>entro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>l\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _89\"> </span></span>successivo. Lo <span class=\"_ _2\"></span>sviluppo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>conteg<span class=\"_ _3\"></span>gi <span class=\"_ _2\"></span>effettu<span class=\"_ _3\"></span>ati <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>portato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>deter<span class=\"_ _3\"></span>minazione <span class=\"_ _2\"></span>degli Enter<span class=\"_ _3\"></span>prise <span class=\"_ _2\"></span>Value, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>riepilogati <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span>tabella <span class=\"_ _28\"> </span>sottostante, <span class=\"_ _28\"> </span>comparati <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>i <span class=\"_ _28\"></span>rispettivi <span class=\"_ _28\"></span>Capitali <span class=\"_ _28\"> </span>Investiti <span class=\"_ _28\"> </span>Netti <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>CGU <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>GCGU, <span class=\"_ _28\"> </span>evidenziandon<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>i<span class=\"_ _89\"> </span>rispettivi <span class=\"_ _f\"></span>Head-roo<span class=\"_ _3\"></span>m. <span class=\"_ _f\"></span>Di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>risultanze<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>con<span class=\"_ _3\"></span>teggi <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"></span>evidenziato <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>amp<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>margini <span class=\"_ _f\"></span>(i <span class=\"_ _f\"></span>cosiddetti<span class=\"_ _89\"> </span>\u201c<span class=\"ff1\">He<span class=\"lsd\">ad</span>-</span>room\u201d) tra i valor<span class=\"_ _3\"></span>i contabili delle CGU<span class=\"_ _3\"></span><span class=\"ff1\"> e G<span class=\"_ _3\"></span>CGU, rappresenta<span class=\"_ _3\"></span>ti dai rispetti<span class=\"_ _3\"></span>vi Capitali Investiti N<span class=\"_ _3\"></span>etti, ed i<span class=\"_ _89\"> </span></span>corrispettivi valori d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">rappr<span class=\"_ _3\"></span>esentati dagli Ent<span class=\"_ _3\"></span>erprise Value<span class=\"_ _3\"></span>.</span><table class=\"s w316 h1ff\" id=\"_9915716f-6ae2-41ee-99d3-39c3a51498e0\"><tr><td class=\"c x181 y1207 w127 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1cd y1207 w12c h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1ce y1207 w12d h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td><td class=\"c x1cf y1208 w317 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Enterprise<span class=\"_ _89\"> </span></div></td><td class=\"c x1d0 y1207 w12f h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">CIN Conso </div></td><td class=\"c x1d1 y1207 w130 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Head-room </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1cf y112a w318 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Value</div></td><td></td><td></td></tr><tr><td class=\"c x181 y1209 w127 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y1209 w12c h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">8,31% </div></td><td class=\"c x1ce y1209 w12d h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">1,40% </div></td><td class=\"c x1d2 y1209 w12e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">572.038  </div></td><td class=\"c x1d0 y1209 w12f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">275.716  </div></td><td class=\"c x1d1 y1209 w130 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">296.322  </div></td></tr><tr><td class=\"c x181 y120a w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Shipping </div></td><td class=\"c x1cd y120a w12c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11,35% </div></td><td class=\"c x1ce y120a w12d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x1d2 y120a w12e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.339  </div></td><td class=\"c x1d0 y120a w12f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">42.451  </div></td><td class=\"c x1d1 y120a w130 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.887  </div></td></tr></table>Si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _2\"></span>i valori <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>CIN <span class=\"_ _2\"></span><span class=\"ff1\">C<span class=\"ff9\">o<span class=\"_ _3\"></span>nso\u201d <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>ichino <span class=\"_ _2\"></span>le somme <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>C<span class=\"_ _3\"></span>IN <span class=\"_ _2\"></span>delle diverse <span class=\"_ _2\"></span>societ\u00e0 appartenenti <span class=\"_ _2\"></span>alle varie<span class=\"_ _89\"> </span></span></span>CGU, <span class=\"_ _3\"></span>dedott<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>partecipazioni <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>partenenti <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>stessa <span class=\"_ _8\"></span>CGU <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>incrementati <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>Avviamento <span class=\"_ _25\"> </span><span class=\"ff9\">e/o <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>alt<span class=\"_ _3\"></span>re <span class=\"_ _e\"> </span>rettifiche <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>sede<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>conteggiat<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>nell\u2019ambito <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _89\"> </span></span>consolidato<span class=\"_ _3\"></span> ed al netto di eventu<span class=\"_ _3\"></span>ali surplus asset<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>L\u2019analisi di<span class=\"_ _2\"></span> <span class=\"ff1\">Sensitivity<span class=\"_ _3\"></span> </span>\u00e8 <span class=\"_ _2\"></span>stata condotta evidenziando, <span class=\"_ _2\"></span>sulla base dei <span class=\"_ _2\"></span>dati dell\u2019impairment <span class=\"_ _2\"></span>test, quanto <span class=\"_ _2\"></span>do<span class=\"_ _3\"></span>vrebbe<span class=\"_ _89\"> </span>diminuire l\u2019Adj<span class=\"_ _3\"></span><span class=\"ff1\">usted <span class=\"_ _3\"></span>EBITDA</span>, fer<span class=\"_ _3\"></span>mi i <span class=\"_ _3\"></span>parametri di <span class=\"_ _3\"></span>WACC e <span class=\"_ _3\"></span>\u201cg\u201d <span class=\"_ _3\"></span>rate, per <span class=\"_ _3\"></span>azzerare <span class=\"_ _3\"></span>l\u2019\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Head-</span>room\u201d <span class=\"_ _3\"></span>delle divers<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>CGU e GCGU, c<span class=\"_ _3\"></span>os\u00ec come su <span class=\"_ _3\"></span>quale valore dovrebb<span class=\"_ _3\"></span>e collocarsi il WA<span class=\"_ _3\"></span>CC, fermi i valor<span class=\"_ _3\"></span>i di Adj<span class=\"_ _3\"></span>usted<span class=\"_ _3\"></span> EBITDA <span class=\"ff9\">e \u201c<span class=\"_ _3\"></span>g\u201d<span class=\"_ _89\"> </span></span>rate, per <span class=\"_ _2\"></span>l\u2019azzerame<span class=\"_ _3\"></span>nto dell\u2019\u201d<span class=\"ff1\">Head-roo<span class=\"_ _3\"></span>m</span>\u201d<span class=\"ff1\"> </span>e <span class=\"_ _2\"></span>lo stesso per il <span class=\"_ _2\"></span>\u201cg\u201d rate, <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>ermi i <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>i di <span class=\"_ _2\"></span>A<span class=\"_ _3\"></span>dj<span class=\"ff1\">ust<span class=\"_ _3\"></span>ed EBITDA <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> WACC.<span class=\"_ _89\"> </span></span>La tabella seguente r<span class=\"_ _3\"></span>iporta il risultato d<span class=\"_ _3\"></span>i tale test.<table class=\"s w319 h200\" id=\"_dd68a120-9b80-43e4-9aa0-2bbf4ef842fe\"><tr><td class=\"c x181 y120b w127 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">CGU </div></td><td class=\"c x1cd y120b w131 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Adjusted EBITDA </div></td><td class=\"c x1d3 y120b w132 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1d4 y120b w133 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td></tr><tr><td class=\"c x181 y120c w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y120c w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-28,02% </div></td><td class=\"c x1d3 y120c w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">88,62% </div></td><td class=\"c x1d4 y120c w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-8,56% </div></td></tr><tr><td class=\"c x181 y120d w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Cosiarma </div></td><td class=\"c x1cd y120d w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-29,38% </div></td><td class=\"c x1d3 y120d w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99,20% </div></td><td class=\"c x1d4 y120d w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr></table>A<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>re<span class=\"_ _b\"></span> <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>f<span class=\"_ _b\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _8\"></span>m<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> Informativa per <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ettore<span class=\"_ _89\"> </span>All\u2019interno del Gruppo poss<span class=\"_ _3\"></span>ono essere distintamente id<span class=\"_ _3\"></span>entificabili divers<span class=\"_ _3\"></span>i settori che forniscono un insieme di<span class=\"_ _89\"> </span>prodotti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>servizi <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>mogene<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>(settore <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0) <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>forniscono <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>servizi <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>determinata <span class=\"_ _f\"></span>area<span class=\"_ _89\"> </span>geografica (settore <span class=\"_ _3\"></span>geografico).<span class=\"_ _3\"></span> In particolare, all\u2019interno d<span class=\"_ _3\"></span>el Gruppo Orse<span class=\"_ _3\"></span>ro sono state indi<span class=\"_ _3\"></span>viduate tre aree di<span class=\"_ _3\"></span> attivit\u00e0:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">settore <span class=\"_ _25\"> </span>Distribuzione<span class=\"_ _3\"></span>: <span class=\"_ _26\"> </span>questo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sett<span class=\"_ _3\"></span>ore <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>aggregato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span>societ\u00e0 <span class=\"_ _26\"> </span>dedite <span class=\"_ _26\"> </span>all<span class=\"_ _3\"></span><span class=\"ff9\">\u2019im<span class=\"_ _3\"></span>portazione <span class=\"_ _26\"> </span>ed <span class=\"_ _26\"> </span>alla<span class=\"_ _89\"> </span></span></span></span>distribuzione dei prodotti ortofrutticoli sui territori di propria compete<span class=\"_ _3\"></span>nza. Le societ\u00e0 distributrici del<span class=\"_ _89\"> </span>Gruppo <span class=\"_ _3\"></span>hanno <span class=\"_ _8\"></span>sede <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>operano <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>incipalmente <span class=\"_ _8\"></span>nei <span class=\"_ _3\"></span>mercati <span class=\"_ _8\"></span>italiani, <span class=\"_ _8\"></span>francese<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>penisola <span class=\"_ _8\"></span>iberica <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>greci <span class=\"ff9\">alle quali si ag<span class=\"_ _3\"></span>giunge l\u2019attivit\u00e0 rivolta ess<span class=\"_ _3\"></span>enzialme<span class=\"_ _3\"></span>nte all\u2019export <span class=\"_ _3\"></span></span>dell<span class=\"_ _3\"></span>e societ\u00e0 messican<span class=\"_ _3\"></span>e.<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">settore <span class=\"_ _b\"></span>Shipping: questo <span class=\"_ _b\"></span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aggregato <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>societ\u00e0 dedito <span class=\"_ _b\"></span>principalmente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>rasporto <span class=\"_ _2\"></span>mar<span class=\"_ _3\"></span>ittimo<span class=\"_ _89\"> </span></span></span>di banane ed ananas;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">settore <span class=\"_ _e\"> </span>Hold<span class=\"_ _3\"></span>ing <span class=\"_ _25\"> </span>&amp; <span class=\"_ _25\"> </span>Serviz<span class=\"_ _3\"></span>i: <span class=\"_ _25\"> </span>rappresenta <span class=\"_ _25\"> </span>un <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>ettore <span class=\"_ _25\"> </span>residual<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _25\"> </span>comprend<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>societ\u00e0 <span class=\"_ _25\"> </span>dedite <span class=\"_ _25\"> </span>alla<span class=\"_ _89\"> </span></span></span>prestazione <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>servizi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>bito <span class=\"_ _3\"></span>doganal<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>settore <span class=\"_ _8\"></span>informatico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>coordinamento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span>Holding.<span class=\"_ _89\"> </span>In <span class=\"_ _2\"></span>ott<span class=\"_ _3\"></span>emperanza a quanto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isposto dall\u2019IFRS <span class=\"_ _2\"></span>8 le informazioni settoriali <span class=\"_ _2\"></span>vengono fornite al paragrafo <span class=\"_ _2\"></span>dedicato<span class=\"_ _89\"> </span>a<span class=\"ff9 ls1a\">ll\u2019<span class=\"ls0\">\u201c</span></span>I<span class=\"ff9\">nformativa di settore\u201d<span class=\"_ _3\"></span></span> (No<span class=\"_ _3\"></span>ta 22)<span class=\"ls1b\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-756": {
   "value": "Avviamento<span class=\"_ _89\"> </span> Nel <span class=\"_ _8\"></span>caso <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>aziende, <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>attivit\u00e0, <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>potenzial<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>acquis<span class=\"_ _3\"></span>ite <span class=\"_ _8\"></span>ed <span class=\"_ _f\"></span>identificabili<span class=\"_ _89\"> </span> sono rilevate al valore co<span class=\"_ _3\"></span>rrent<span class=\"_ _3\"></span>e (fair value) alla data d<span class=\"_ _3\"></span>i ac<span class=\"_ _3\"></span>quisizione. La differe<span class=\"_ _3\"></span>nza positiva tra il <span class=\"_ _3\"></span>prezzo pagato<span class=\"_ _89\"> </span> per l\u2019acquisto <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>qu<span class=\"ff1\">ota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>int<span class=\"_ _3\"></span>eressenza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>soci <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lante <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>corrente <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>acquisite <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span><span class=\"ff9\">\u201c</span>Avviam<span class=\"_ _3\"></span>ento<span class=\"ff9\">\u201d. <span class=\"_ _8\"></span>L\u2019eventuale <span class=\"_ _8\"></span>differenza <span class=\"_ _8\"></span>negativa <span class=\"_ _8\"></span>(\u201cavvi<span class=\"_ _3\"></span>amento <span class=\"_ _8\"></span>negativo\u201d) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>vece<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>rilevata a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _3\"></span>izi<span class=\"_ _3\"></span><span class=\"ff1\">one. <span class=\"_ _3\"></span></span>La voc<span class=\"_ _3\"></span>e \u201c<span class=\"ff1\">A<span class=\"_ _3\"></span>vviamento</span>\u201d <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> rilevata<span class=\"_ _3\"></span> come <span class=\"_ _3\"></span>attivit\u00e0 a<span class=\"_ _3\"></span> v<span class=\"_ _3\"></span>ita<span class=\"_ _89\"> </span> utile <span class=\"_ _3\"></span>indef<span class=\"_ _3\"></span>inita <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>assoggettata <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>verificata<span class=\"_ _89\"> </span> almeno annualment<span class=\"_ _3\"></span>e e com<span class=\"_ _3\"></span>unque ogni <span class=\"_ _3\"></span>qualvolta si <span class=\"_ _3\"></span>verifichino eventi<span class=\"_ _3\"></span> che faccia<span class=\"_ _3\"></span>no presupporr<span class=\"_ _3\"></span>e una r<span class=\"_ _3\"></span>iduzione<span class=\"_ _89\"> </span> di valore, <span class=\"_ _3\"></span>adot<span class=\"_ _3\"></span>tando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri <span class=\"_ _3\"></span>indicati <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36. <span class=\"_ _3\"></span>Le <span class=\"_ _8\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>ricono<span class=\"_ _3\"></span>sciute <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> non <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>successivament<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>ripristinate.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>In <span class=\"_ _26\"> </span>caso <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>cessione <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>una <span class=\"_ _26\"> </span>societ\u00e0 <span class=\"_ _26\"> </span>controllat<span class=\"_ _3\"></span>a, <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>valore <span class=\"_ _26\"> </span>netto<span class=\"_ _89\"> </span> del<span class=\"ff9 ls1a\">l\u2019<span class=\"ls0\">\u201c</span></span>Avviamento<span class=\"ff9\">\u201d <span class=\"_ _2b\"> </span>ad <span class=\"_ _2b\"> </span>essa <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tribuibile <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>incluso <span class=\"_ _2b\"> </span>nella<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>determ<span class=\"_ _3\"></span>inazione <span class=\"_ _28\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>plus<span class=\"_ _3\"></span>valenza <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>minus<span class=\"_ _3\"></span>valenza <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>cessione. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>ricorda <span class=\"_ _8\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">partire <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>2023, <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _f\"></span>dell\u2019analisi <span class=\"_ _f\"></span>effettuata <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>supporto <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nsulente<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>esterno, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>stato <span class=\"_ _f\"></span>implement<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>un <span class=\"_ _28\"></span>nuovo <span class=\"_ _f\"></span><span class=\"ff9\">assetto <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>allocazione <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>monitoraggio <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ell\u2019avviamento <span class=\"_ _28\"> </span></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>prevede<span class=\"_ _89\"> </span> un\u2019aggregazione nel <span class=\"_ _3\"></span>pi\u00f9 ampio Grup<span class=\"_ _3\"></span>po di CGU Dist<span class=\"_ _3\"></span><span class=\"ff1\">rib<span class=\"_ _3\"></span>uzione in luogo dell<span class=\"_ _3\"></span>e singole CGU<span class=\"_ _3\"></span>-Paese<span class=\"_ _3\"></span><span class=\"ls1d\">.<span class=\"_ _89\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-729": {
   "value": "Avviamento<span class=\"_ _89\"> </span> Nel <span class=\"_ _8\"></span>caso <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>aziende, <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>attivit\u00e0, <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>potenzial<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>acquis<span class=\"_ _3\"></span>ite <span class=\"_ _8\"></span>ed <span class=\"_ _f\"></span>identificabili<span class=\"_ _89\"> </span> sono rilevate al valore co<span class=\"_ _3\"></span>rrent<span class=\"_ _3\"></span>e (fair value) alla data d<span class=\"_ _3\"></span>i ac<span class=\"_ _3\"></span>quisizione. La differe<span class=\"_ _3\"></span>nza positiva tra il <span class=\"_ _3\"></span>prezzo pagato<span class=\"_ _89\"> </span> per l\u2019acquisto <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>qu<span class=\"ff1\">ota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>int<span class=\"_ _3\"></span>eressenza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>soci <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lante <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>corrente <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>acquisite <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span><span class=\"ff9\">\u201c</span>Avviam<span class=\"_ _3\"></span>ento<span class=\"ff9\">\u201d. <span class=\"_ _8\"></span>L\u2019eventuale <span class=\"_ _8\"></span>differenza <span class=\"_ _8\"></span>negativa <span class=\"_ _8\"></span>(\u201cavvi<span class=\"_ _3\"></span>amento <span class=\"_ _8\"></span>negativo\u201d) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>vece<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>rilevata a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _3\"></span>izi<span class=\"_ _3\"></span><span class=\"ff1\">one. <span class=\"_ _3\"></span></span>La voc<span class=\"_ _3\"></span>e \u201c<span class=\"ff1\">A<span class=\"_ _3\"></span>vviamento</span>\u201d <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> rilevata<span class=\"_ _3\"></span> come <span class=\"_ _3\"></span>attivit\u00e0 a<span class=\"_ _3\"></span> v<span class=\"_ _3\"></span>ita<span class=\"_ _89\"> </span> utile <span class=\"_ _3\"></span>indef<span class=\"_ _3\"></span>inita <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>assoggettata <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>verificata<span class=\"_ _89\"> </span> almeno annualment<span class=\"_ _3\"></span>e e com<span class=\"_ _3\"></span>unque ogni <span class=\"_ _3\"></span>qualvolta si <span class=\"_ _3\"></span>verifichino eventi<span class=\"_ _3\"></span> che faccia<span class=\"_ _3\"></span>no presupporr<span class=\"_ _3\"></span>e una r<span class=\"_ _3\"></span>iduzione<span class=\"_ _89\"> </span> di valore, <span class=\"_ _3\"></span>adot<span class=\"_ _3\"></span>tando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri <span class=\"_ _3\"></span>indicati <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36. <span class=\"_ _3\"></span>Le <span class=\"_ _8\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>ricono<span class=\"_ _3\"></span>sciute <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> non <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>successivament<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>ripristinate.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>In <span class=\"_ _26\"> </span>caso <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>cessione <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>una <span class=\"_ _26\"> </span>societ\u00e0 <span class=\"_ _26\"> </span>controllat<span class=\"_ _3\"></span>a, <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>valore <span class=\"_ _26\"> </span>netto<span class=\"_ _89\"> </span> del<span class=\"ff9 ls1a\">l\u2019<span class=\"ls0\">\u201c</span></span>Avviamento<span class=\"ff9\">\u201d <span class=\"_ _2b\"> </span>ad <span class=\"_ _2b\"> </span>essa <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tribuibile <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>incluso <span class=\"_ _2b\"> </span>nella<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>determ<span class=\"_ _3\"></span>inazione <span class=\"_ _28\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>plus<span class=\"_ _3\"></span>valenza <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>minus<span class=\"_ _3\"></span>valenza <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>cessione. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>ricorda <span class=\"_ _8\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">partire <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>2023, <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _f\"></span>dell\u2019analisi <span class=\"_ _f\"></span>effettuata <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>supporto <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nsulente<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>esterno, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>stato <span class=\"_ _f\"></span>implement<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>un <span class=\"_ _28\"></span>nuovo <span class=\"_ _f\"></span><span class=\"ff9\">assetto <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>allocazione <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>monitoraggio <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ell\u2019avviamento <span class=\"_ _28\"> </span></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>prevede<span class=\"_ _89\"> </span> un\u2019aggregazione nel <span class=\"_ _3\"></span>pi\u00f9 ampio Grup<span class=\"_ _3\"></span>po di CGU Dist<span class=\"_ _3\"></span><span class=\"ff1\">rib<span class=\"_ _3\"></span>uzione in luogo dell<span class=\"_ _3\"></span>e singole CGU<span class=\"_ _3\"></span>-Paese<span class=\"_ _3\"></span><span class=\"ls1d\">.<span class=\"_ _89\"> </span></span></span>A<span class=\"ff3\">ttivit\u00e0 immate<span class=\"_ _2\"></span>riali diverse dal<span class=\"_ _2\"></span>l\u2019<span class=\"_ _3\"></span>avviamen<span class=\"_ _2\"></span>to<span class=\"_ _89\"> </span></span><span class=\"ff3\"><span class=\"ff4\"> </span></span>Le <span class=\"_ _27\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>i<span class=\"_ _3\"></span><span class=\"ff9\">mmateriali <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _27\"> </span>dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"_ _3\"></span></span> <span class=\"_ _27\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>pr<span class=\"_ _3\"></span>ive <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>consis<span class=\"_ _3\"></span>tenza <span class=\"_ _27\"> </span>fisica<span class=\"_ _3\"></span>, <span class=\"_ _27\"> </span>identificabili<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span> controllate dal<span class=\"_ _3\"></span> Gruppo, ed in grado di produrre b<span class=\"_ _3\"></span>enefici econom<span class=\"_ _3\"></span>ici futuri. <span class=\"_ _8\"></span> Le att<span class=\"_ _3\"></span>ivit\u00e0 immat<span class=\"_ _3\"></span>eriali <span class=\"_ _3\"></span><span class=\"ff9\">dive<span class=\"_ _3\"></span>rse d<span class=\"_ _3\"></span>all\u2019avviamento <span class=\"_ _8\"></span>sono iscritte <span class=\"_ _3\"></span>nell\u2019a<span class=\"_ _3\"></span>ttivo, second<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>38<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _3\"></span></span>At<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>immat<span class=\"_ _3\"></span>eriali, <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>stesse <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>identificabili, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u2019uso <span class=\"_ _8\"></span>generer\u00e0 <span class=\"_ _3\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _3\"></span>eco<span class=\"_ _3\"></span>nomici<span class=\"_ _89\"> </span> futuri ed il <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>osto pu\u00f2 essere determinato in modo attendibile. Tali <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 sono iscritte al costo di <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quisto o di<span class=\"_ _89\"> </span> produzione, <span class=\"_ _f\"></span>comprensivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tutti <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>accessori <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>esse <span class=\"_ _f\"></span>imputabili <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>ammo<span class=\"_ _3\"></span>rtizzate <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quote <span class=\"_ _f\"></span>costanti <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span> relazione <span class=\"_ _25\"> </span>alla <span class=\"_ _26\"> </span>loro <span class=\"_ _25\"> </span>ut<span class=\"_ _3\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>temporale<span class=\"_ _3\"></span>. <span class=\"_ _25\"> </span>Le <span class=\"_ _26\"> </span>attivit\u00e0 <span class=\"_ _25\"> </span>immateriali<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>con <span class=\"_ _26\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>efinita <span class=\"_ _25\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>am<span class=\"_ _3\"></span>mortizzate<span class=\"_ _89\"> </span> sistematicamente <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>partire <span class=\"_ _28\"> </span>dal <span class=\"_ _28\"> </span>momento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>bene <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>disponibile <span class=\"_ _28\"> </span>per <span class=\"_ _28\"></span>l\u2019utilizzo <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>loro<span class=\"_ _89\"> </span> prevista <span class=\"_ _28\"></span>utilit\u00e0. <span class=\"_ _28\"> </span>La <span class=\"_ _28\"> </span>vita <span class=\"_ _28\"></span>utile <span class=\"_ _28\"></span>viene <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>iesaminata <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>periodicit\u00e0 <span class=\"_ _28\"> </span>annua<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"></span>eventuali <span class=\"_ _28\"></span>cambiamenti, <span class=\"_ _28\"> </span>laddo<span class=\"_ _8\"></span>ve<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> necessari, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>apportati <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>applicazione <span class=\"_ _3\"></span>pros<span class=\"_ _3\"></span>pettica. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>valore \u00e8 <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>erificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> criteri <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>revisti dallo <span class=\"_ _2\"></span>IAS 36. I <span class=\"_ _2\"></span>costi successivi <span class=\"_ _2\"></span>sono capitalizzati solo <span class=\"_ _2\"></span>quando incrementano<span class=\"_ _3\"></span> i <span class=\"_ _2\"></span>benefici economici<span class=\"_ _89\"> </span> futuri <span class=\"_ _8\"></span>at<span class=\"_ _3\"></span>tesi <span class=\"_ _8\"></span>at<span class=\"_ _3\"></span>tribuibil<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _f\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>iferiscono. <span class=\"_ _f\"></span>Tutti <span class=\"_ _8\"></span>gl<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>tri <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>osti <span class=\"_ _f\"></span>successivi <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>economico nell\u2019es<span class=\"_ _3\"></span>ercizio in cui sono sost<span class=\"_ _3\"></span>enuti.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span>I <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti <span class=\"_ _8\"></span>intername<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>nuov<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>prodotti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span>(princi<span class=\"_ _3\"></span>palmente <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>softwa<span class=\"_ _3\"></span>re)<span class=\"_ _89\"> </span> costituiscono attivit\u00e0 imma<span class=\"_ _3\"></span>teriali generate<span class=\"_ _3\"></span> internamen<span class=\"_ _3\"></span>te iscritte <span class=\"_ _3\"></span><span class=\"ls39\">ne</span><span class=\"ff9\">ll\u2019attivo solo se <span class=\"_ _3\"></span>tutte le seguenti cond<span class=\"_ _3\"></span>izioni<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>sono <span class=\"_ _f\"></span>rispettate: <span class=\"_ _f\"></span>esistenza<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>fat<span class=\"_ _3\"></span>tibilit\u00e0 <span class=\"_ _f\"></span>tecnica <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">intenzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>completar<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>renderla<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>disponibile <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019uso o <span class=\"_ _b\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _2\"></span>ca<span class=\"_ _3\"></span>pacit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>ll\u2019uso o <span class=\"_ _b\"></span>alla <span class=\"_ _2\"></span>vendita <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019attivit\u00e0, <span class=\"_ _2\"></span>esistenza<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>ercato<span class=\"_ _89\"> </span> per i <span class=\"_ _2\"></span>prodotti e servizi <span class=\"_ _2\"></span>der<span class=\"_ _3\"></span>ivanti dall\u2019attivit\u00e0 <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>vvero dell<span class=\"_ _3\"></span>\u2019utilit\u00e0 a <span class=\"_ _2\"></span>fini interni, esistenza di <span class=\"_ _2\"></span>ade<span class=\"_ _3\"></span>guate disponibilit\u00e0<span class=\"_ _89\"> </span> di risorse tecniche <span class=\"_ _2\"></span>e finanzi<span class=\"_ _3\"></span>arie per completare <span class=\"_ _2\"></span>lo sviluppo e la vendita <span class=\"_ _2\"></span>o l\u2019utilizzo interno dei p<span class=\"_ _2\"></span>rod<span class=\"_ _3\"></span>otti e servizi<span class=\"_ _89\"> </span> che <span class=\"_ _2\"></span>ne<span class=\"_ _3\"></span> derivano, <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tendibilit\u00e0 della ri<span class=\"_ _2\"></span>levaz<span class=\"_ _3\"></span>ione dei <span class=\"_ _2\"></span>costi<span class=\"_ _3\"></span> attribuibili <span class=\"_ _2\"></span>a<span class=\"_ _8\"></span><span class=\"ff9\">ll\u2019attivit\u00e0 durante <span class=\"_ _2\"></span>il suo sviluppo.<span class=\"ff1\"> I <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span><span class=\"ff9\"><span class=\"ff1\"> </span></span>sviluppo <span class=\"_ _f\"></span>capitalizzati, <span class=\"_ _f\"></span>ladd<span class=\"_ _3\"></span>ove <span class=\"_ _f\"></span>esistenti, <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>sole<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>spese <span class=\"_ _f\"></span>sostenute <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>possono <span class=\"_ _f\"></span>essere<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>attribuite<span class=\"_ _89\"> </span> direttamente <span class=\"_ _2\"></span>al processo <span class=\"_ _2\"></span>di sviluppo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>sono ammortizzati i<span class=\"_ _2\"></span>n base <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>un criterio <span class=\"_ _2\"></span>sistemat<span class=\"_ _3\"></span>ico, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>part<span class=\"_ _8\"></span><span class=\"ff9\">ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span>l\u2019inizio<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>della produzione, lungo la <span class=\"_ _3\"></span>vita stimata del p<span class=\"_ _3\"></span>rodotto/servizio<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>  I costi di ricerca sono i<span class=\"_ _3\"></span>mputati a conto<span class=\"_ _3\"></span> economico nell\u2019eserc<span class=\"_ _3\"></span>izio in cui sono st<span class=\"_ _3\"></span>ati sostenut<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span>I <span class=\"_ _2b\"> </span>brevetti <span class=\"_ _20\"> </span>ed <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>diritti<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>ut<span class=\"_ _3\"></span>ilizzo <span class=\"_ _2b\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>opere<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span>gegno <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>principalmente <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>elativi <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>licenze<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>soft<span class=\"_ _3\"></span>ware<span class=\"_ _89\"> </span>applicativo, <span class=\"_ _f\"></span>ammortizzat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quote <span class=\"_ _28\"></span>costanti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>loro <span class=\"_ _f\"></span>vita <span class=\"_ _f\"></span>utile <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>rattuale. <span class=\"_ _f\"></span>Le <span class=\"_ _28\"></span>concessioni, <span class=\"_ _f\"></span>licenze <span class=\"_ _28\"></span>e<span class=\"_ _89\"> </span>marchi <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>essenzialmente <span class=\"_ _28\"> </span>relativi <span class=\"_ _28\"> </span>ai <span class=\"_ _28\"></span>corrispettivi <span class=\"_ _28\"> </span>pagati <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>l\u2019esercizio <span class=\"_ _28\"></span>delle <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"></span>ubicate<span class=\"_ _89\"> </span>all\u2019interno <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>mercati <span class=\"_ _8\"></span>generali <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>ammortizzate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>durata <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>concessione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>stessa, <span class=\"_ _3\"></span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span>spese per <span class=\"_ _3\"></span>l<span class=\"ff9\">\u2019utilizzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>programmi <span class=\"_ _3\"></span>software <span class=\"_ _3\"></span>in l<span class=\"_ _3\"></span>icenza d<span class=\"_ _3\"></span>\u2019uso, <span class=\"_ _3\"></span>ammortiz<span class=\"_ _3\"></span></span>zat<span class=\"_ _3\"></span>i mediam<span class=\"_ _3\"></span>ente lungo <span class=\"_ _3\"></span>un p<span class=\"_ _3\"></span>eriodo di <span class=\"_ _3\"></span>tre<span class=\"_ _89\"> </span>anni. <span class=\"_ _f\"></span>Tali <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>iscritti <span class=\"_ _f\"></span>all\u2019attivo, <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>disposto <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>principio <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>38 <span class=\"_ _f\"></span>\u201cAttivit\u00e0 <span class=\"_ _f\"></span>immateriali\u201d,<span class=\"_ _89\"> </span>quando \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che l\u2019u<span class=\"_ _3\"></span>so dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 generer\u00e0 <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>fici economici <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>quando il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>dell\u2019att<span class=\"_ _f\"></span><span class=\"ff1\">ivit\u00e0 pu\u00f2<span class=\"_ _89\"> </span></span>essere determinat<span class=\"_ _3\"></span>o in modo attendib<span class=\"_ _3\"></span>ile.<span class=\"_ _89\"> </span>Le <span class=\"_ _f\"></span>immobilizzaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>corso <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>acco<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>accolgono<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>saldo <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>investiment<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>beni <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>ancora<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>entrati <span class=\"_ _28\"></span>in<span class=\"_ _89\"> </span>esercizio a fine anno e<span class=\"_ _3\"></span>, pertanto<span class=\"_ _3\"></span>, non assoggettati ad a<span class=\"_ _3\"></span>mmortamento.<span class=\"_ _89\"> </span>Altre <span class=\"_ _e\"> </span>immobilizzazioni <span class=\"_ _e\"> </span>im<span class=\"_ _3\"></span>materiali <span class=\"_ _e\"> </span>acquistate <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>pro<span class=\"_ _3\"></span>dotte <span class=\"_ _e\"> </span>internamente <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>isc<span class=\"_ _3\"></span>ritte <span class=\"_ _25\"> </span><span class=\"ls1f\">ne</span><span class=\"ff9\">l<span class=\"_ _3\"></span>l\u2019attivo, <span class=\"_ _e\"> </span>laddove<span class=\"_ _89\"> </span></span>esistenti, <span class=\"_ _2\"></span>secondo quanto <span class=\"_ _b\"></span>disposto<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 (Attivit\u00e0 <span class=\"_ _b\"></span>immat<span class=\"_ _3\"></span>eriali), <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019uso<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dell\u2019attivit\u00e0<span class=\"_ _89\"> </span>generer\u00e0 benefici eco<span class=\"_ _3\"></span>nomici futuri e <span class=\"_ _3\"></span>quando il costo de<span class=\"_ _3\"></span>ll\u2019attivit\u00e0 pu\u00f2 essere deter<span class=\"_ _3\"></span>minato in <span class=\"_ _3\"></span>modo attendibile.<span class=\"_ _89\"> </span>Le <span class=\"_ _2b\"> </span>altre <span class=\"_ _20\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>immateria<span class=\"_ _3\"></span>li <span class=\"_ _2b\"> </span>rilevate <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>seguito <span class=\"_ _20\"> </span>dell\u2019acquisizione <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>un\u2019azienda <span class=\"_ _20\"> </span>sono <span class=\"_ _2b\"> </span>iscritt<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>separatam<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span>dall\u2019avviamento se il loro va<span class=\"_ _3\"></span>lore corrente <span class=\"_ _3\"></span>pu\u00f2 essere d<span class=\"_ _3\"></span><span class=\"ff1\">et<span class=\"_ _3\"></span>erminato in modo attend<span class=\"_ _3\"></span>ibile.<span class=\"_ _89\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-689": {
   "value": "A<span class=\"ff3\">ttivit\u00e0 immate<span class=\"_ _2\"></span>riali diverse dal<span class=\"_ _2\"></span>l\u2019<span class=\"_ _3\"></span>avviamen<span class=\"_ _2\"></span>to<span class=\"_ _89\"> </span></span><span class=\"ff3\"><span class=\"ff4\"> </span></span>Le <span class=\"_ _27\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>i<span class=\"_ _3\"></span><span class=\"ff9\">mmateriali <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _27\"> </span>dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"_ _3\"></span></span> <span class=\"_ _27\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>pr<span class=\"_ _3\"></span>ive <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>consis<span class=\"_ _3\"></span>tenza <span class=\"_ _27\"> </span>fisica<span class=\"_ _3\"></span>, <span class=\"_ _27\"> </span>identificabili<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span> controllate dal<span class=\"_ _3\"></span> Gruppo, ed in grado di produrre b<span class=\"_ _3\"></span>enefici econom<span class=\"_ _3\"></span>ici futuri. <span class=\"_ _8\"></span> Le att<span class=\"_ _3\"></span>ivit\u00e0 immat<span class=\"_ _3\"></span>eriali <span class=\"_ _3\"></span><span class=\"ff9\">dive<span class=\"_ _3\"></span>rse d<span class=\"_ _3\"></span>all\u2019avviamento <span class=\"_ _8\"></span>sono iscritte <span class=\"_ _3\"></span>nell\u2019a<span class=\"_ _3\"></span>ttivo, second<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>38<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _3\"></span></span>At<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>immat<span class=\"_ _3\"></span>eriali, <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>stesse <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>identificabili, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u2019uso <span class=\"_ _8\"></span>generer\u00e0 <span class=\"_ _3\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _3\"></span>eco<span class=\"_ _3\"></span>nomici<span class=\"_ _89\"> </span> futuri ed il <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>osto pu\u00f2 essere determinato in modo attendibile. Tali <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 sono iscritte al costo di <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quisto o di<span class=\"_ _89\"> </span> produzione, <span class=\"_ _f\"></span>comprensivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tutti <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>accessori <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>esse <span class=\"_ _f\"></span>imputabili <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>ammo<span class=\"_ _3\"></span>rtizzate <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quote <span class=\"_ _f\"></span>costanti <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span> relazione <span class=\"_ _25\"> </span>alla <span class=\"_ _26\"> </span>loro <span class=\"_ _25\"> </span>ut<span class=\"_ _3\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>temporale<span class=\"_ _3\"></span>. <span class=\"_ _25\"> </span>Le <span class=\"_ _26\"> </span>attivit\u00e0 <span class=\"_ _25\"> </span>immateriali<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>con <span class=\"_ _26\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>efinita <span class=\"_ _25\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>am<span class=\"_ _3\"></span>mortizzate<span class=\"_ _89\"> </span> sistematicamente <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>partire <span class=\"_ _28\"> </span>dal <span class=\"_ _28\"> </span>momento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>bene <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>disponibile <span class=\"_ _28\"> </span>per <span class=\"_ _28\"></span>l\u2019utilizzo <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>loro<span class=\"_ _89\"> </span> prevista <span class=\"_ _28\"></span>utilit\u00e0. <span class=\"_ _28\"> </span>La <span class=\"_ _28\"> </span>vita <span class=\"_ _28\"></span>utile <span class=\"_ _28\"></span>viene <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>iesaminata <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>periodicit\u00e0 <span class=\"_ _28\"> </span>annua<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"></span>eventuali <span class=\"_ _28\"></span>cambiamenti, <span class=\"_ _28\"> </span>laddo<span class=\"_ _8\"></span>ve<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> necessari, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>apportati <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>applicazione <span class=\"_ _3\"></span>pros<span class=\"_ _3\"></span>pettica. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>valore \u00e8 <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>erificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> criteri <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>revisti dallo <span class=\"_ _2\"></span>IAS 36. I <span class=\"_ _2\"></span>costi successivi <span class=\"_ _2\"></span>sono capitalizzati solo <span class=\"_ _2\"></span>quando incrementano<span class=\"_ _3\"></span> i <span class=\"_ _2\"></span>benefici economici<span class=\"_ _89\"> </span> futuri <span class=\"_ _8\"></span>at<span class=\"_ _3\"></span>tesi <span class=\"_ _8\"></span>at<span class=\"_ _3\"></span>tribuibil<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _f\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>iferiscono. <span class=\"_ _f\"></span>Tutti <span class=\"_ _8\"></span>gl<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>tri <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>osti <span class=\"_ _f\"></span>successivi <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>economico nell\u2019es<span class=\"_ _3\"></span>ercizio in cui sono sost<span class=\"_ _3\"></span>enuti.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span>I <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti <span class=\"_ _8\"></span>intername<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>nuov<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>prodotti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span>(princi<span class=\"_ _3\"></span>palmente <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>softwa<span class=\"_ _3\"></span>re)<span class=\"_ _89\"> </span> costituiscono attivit\u00e0 imma<span class=\"_ _3\"></span>teriali generate<span class=\"_ _3\"></span> internamen<span class=\"_ _3\"></span>te iscritte <span class=\"_ _3\"></span><span class=\"ls39\">ne</span><span class=\"ff9\">ll\u2019attivo solo se <span class=\"_ _3\"></span>tutte le seguenti cond<span class=\"_ _3\"></span>izioni<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>sono <span class=\"_ _f\"></span>rispettate: <span class=\"_ _f\"></span>esistenza<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>fat<span class=\"_ _3\"></span>tibilit\u00e0 <span class=\"_ _f\"></span>tecnica <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">intenzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>completar<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>renderla<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>disponibile <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019uso o <span class=\"_ _b\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _2\"></span>ca<span class=\"_ _3\"></span>pacit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>ll\u2019uso o <span class=\"_ _b\"></span>alla <span class=\"_ _2\"></span>vendita <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019attivit\u00e0, <span class=\"_ _2\"></span>esistenza<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>ercato<span class=\"_ _89\"> </span> per i <span class=\"_ _2\"></span>prodotti e servizi <span class=\"_ _2\"></span>der<span class=\"_ _3\"></span>ivanti dall\u2019attivit\u00e0 <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>vvero dell<span class=\"_ _3\"></span>\u2019utilit\u00e0 a <span class=\"_ _2\"></span>fini interni, esistenza di <span class=\"_ _2\"></span>ade<span class=\"_ _3\"></span>guate disponibilit\u00e0<span class=\"_ _89\"> </span> di risorse tecniche <span class=\"_ _2\"></span>e finanzi<span class=\"_ _3\"></span>arie per completare <span class=\"_ _2\"></span>lo sviluppo e la vendita <span class=\"_ _2\"></span>o l\u2019utilizzo interno dei p<span class=\"_ _2\"></span>rod<span class=\"_ _3\"></span>otti e servizi<span class=\"_ _89\"> </span> che <span class=\"_ _2\"></span>ne<span class=\"_ _3\"></span> derivano, <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tendibilit\u00e0 della ri<span class=\"_ _2\"></span>levaz<span class=\"_ _3\"></span>ione dei <span class=\"_ _2\"></span>costi<span class=\"_ _3\"></span> attribuibili <span class=\"_ _2\"></span>a<span class=\"_ _8\"></span><span class=\"ff9\">ll\u2019attivit\u00e0 durante <span class=\"_ _2\"></span>il suo sviluppo.<span class=\"ff1\"> I <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span><span class=\"ff9\"><span class=\"ff1\"> </span></span>sviluppo <span class=\"_ _f\"></span>capitalizzati, <span class=\"_ _f\"></span>ladd<span class=\"_ _3\"></span>ove <span class=\"_ _f\"></span>esistenti, <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>sole<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>spese <span class=\"_ _f\"></span>sostenute <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>possono <span class=\"_ _f\"></span>essere<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>attribuite<span class=\"_ _89\"> </span> direttamente <span class=\"_ _2\"></span>al processo <span class=\"_ _2\"></span>di sviluppo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>sono ammortizzati i<span class=\"_ _2\"></span>n base <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>un criterio <span class=\"_ _2\"></span>sistemat<span class=\"_ _3\"></span>ico, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>part<span class=\"_ _8\"></span><span class=\"ff9\">ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span>l\u2019inizio<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>della produzione, lungo la <span class=\"_ _3\"></span>vita stimata del p<span class=\"_ _3\"></span>rodotto/servizio<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>  I costi di ricerca sono i<span class=\"_ _3\"></span>mputati a conto<span class=\"_ _3\"></span> economico nell\u2019eserc<span class=\"_ _3\"></span>izio in cui sono st<span class=\"_ _3\"></span>ati sostenut<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span>I <span class=\"_ _2b\"> </span>brevetti <span class=\"_ _20\"> </span>ed <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>diritti<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>ut<span class=\"_ _3\"></span>ilizzo <span class=\"_ _2b\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>opere<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span>gegno <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>principalmente <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>elativi <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>licenze<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>soft<span class=\"_ _3\"></span>ware<span class=\"_ _89\"> </span> applicativo, <span class=\"_ _f\"></span>ammortizzat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quote <span class=\"_ _28\"></span>costanti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>loro <span class=\"_ _f\"></span>vita <span class=\"_ _f\"></span>utile <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>rattuale. <span class=\"_ _f\"></span>Le <span class=\"_ _28\"></span>concessioni, <span class=\"_ _f\"></span>licenze <span class=\"_ _28\"></span>e<span class=\"_ _89\"> </span> marchi <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>essenzialmente <span class=\"_ _28\"> </span>relativi <span class=\"_ _28\"> </span>ai <span class=\"_ _28\"></span>corrispettivi <span class=\"_ _28\"> </span>pagati <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>l\u2019esercizio <span class=\"_ _28\"></span>delle <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"></span>ubicate<span class=\"_ _89\"> </span> all\u2019interno <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>mercati <span class=\"_ _8\"></span>generali <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>ammortizzate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>durata <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>concessione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>stessa, <span class=\"_ _3\"></span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span> spese per <span class=\"_ _3\"></span>l<span class=\"ff9\">\u2019utilizzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>programmi <span class=\"_ _3\"></span>software <span class=\"_ _3\"></span>in l<span class=\"_ _3\"></span>icenza d<span class=\"_ _3\"></span>\u2019uso, <span class=\"_ _3\"></span>ammortiz<span class=\"_ _3\"></span></span>zat<span class=\"_ _3\"></span>i mediam<span class=\"_ _3\"></span>ente lungo <span class=\"_ _3\"></span>un p<span class=\"_ _3\"></span>eriodo di <span class=\"_ _3\"></span>tre<span class=\"_ _89\"> </span> anni. <span class=\"_ _f\"></span>Tali <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>iscritti <span class=\"_ _f\"></span>all\u2019attivo, <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>disposto <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>principio <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>38 <span class=\"_ _f\"></span>\u201cAttivit\u00e0 <span class=\"_ _f\"></span>immateriali\u201d,<span class=\"_ _89\"> </span> quando \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che l\u2019u<span class=\"_ _3\"></span>so dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 generer\u00e0 <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>fici economici <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>quando il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>dell\u2019att<span class=\"_ _f\"></span><span class=\"ff1\">ivit\u00e0 pu\u00f2<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>essere determinat<span class=\"_ _3\"></span>o in modo attendib<span class=\"_ _3\"></span>ile.<span class=\"_ _89\"> </span> Le <span class=\"_ _f\"></span>immobilizzaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>corso <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>acco<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>accolgono<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>saldo <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>investiment<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>beni <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>ancora<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>entrati <span class=\"_ _28\"></span>in<span class=\"_ _89\"> </span> esercizio a fine anno e<span class=\"_ _3\"></span>, pertanto<span class=\"_ _3\"></span>, non assoggettati ad a<span class=\"_ _3\"></span>mmortamento.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> Altre <span class=\"_ _e\"> </span>immobilizzazioni <span class=\"_ _e\"> </span>im<span class=\"_ _3\"></span>materiali <span class=\"_ _e\"> </span>acquistate <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>pro<span class=\"_ _3\"></span>dotte <span class=\"_ _e\"> </span>internamente <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>isc<span class=\"_ _3\"></span>ritte <span class=\"_ _25\"> </span><span class=\"ls1f\">ne</span><span class=\"ff9\">l<span class=\"_ _3\"></span>l\u2019attivo, <span class=\"_ _e\"> </span>laddove<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>esistenti, <span class=\"_ _2\"></span>secondo quanto <span class=\"_ _b\"></span>disposto<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 (Attivit\u00e0 <span class=\"_ _b\"></span>immat<span class=\"_ _3\"></span>eriali), <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019uso<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dell\u2019attivit\u00e0<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> generer\u00e0 benefici eco<span class=\"_ _3\"></span>nomici futuri e <span class=\"_ _3\"></span>quando il costo de<span class=\"_ _3\"></span>ll\u2019attivit\u00e0 pu\u00f2 essere deter<span class=\"_ _3\"></span>minato in <span class=\"_ _3\"></span>modo attendibile.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _2b\"> </span>altre <span class=\"_ _20\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>immateria<span class=\"_ _3\"></span>li <span class=\"_ _2b\"> </span>rilevate <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>seguito <span class=\"_ _20\"> </span>dell\u2019acquisizione <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>un\u2019azienda <span class=\"_ _20\"> </span>sono <span class=\"_ _2b\"> </span>iscritt<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>separatam<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span> dall\u2019avviamento se il loro va<span class=\"_ _3\"></span>lore corrente <span class=\"_ _3\"></span>pu\u00f2 essere d<span class=\"_ _3\"></span><span class=\"ff1\">et<span class=\"_ _3\"></span>erminato in modo attend<span class=\"_ _3\"></span>ibile.<span class=\"_ _89\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-757": {
   "value": "A<span class=\"ff3\">ttivit\u00e0 immate<span class=\"_ _2\"></span>riali diverse dal<span class=\"_ _2\"></span>l\u2019<span class=\"_ _3\"></span>avviamen<span class=\"_ _2\"></span>to<span class=\"_ _89\"> </span></span>Le <span class=\"_ _27\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>i<span class=\"_ _3\"></span><span class=\"ff9\">mmateriali <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _27\"> </span>dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"_ _3\"></span></span> <span class=\"_ _27\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>pr<span class=\"_ _3\"></span>ive <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>consis<span class=\"_ _3\"></span>tenza <span class=\"_ _27\"> </span>fisica<span class=\"_ _3\"></span>, <span class=\"_ _27\"> </span>identificabili<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>controllate dal<span class=\"_ _3\"></span> Gruppo, ed in grado di produrre b<span class=\"_ _3\"></span>enefici econom<span class=\"_ _3\"></span>ici futuri. Le att<span class=\"_ _3\"></span>ivit\u00e0 immat<span class=\"_ _3\"></span>eriali <span class=\"_ _3\"></span><span class=\"ff9\">dive<span class=\"_ _3\"></span>rse d<span class=\"_ _3\"></span>all\u2019avviamento <span class=\"_ _8\"></span>sono iscritte <span class=\"_ _3\"></span>nell\u2019a<span class=\"_ _3\"></span>ttivo, second<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>38<span class=\"_ _89\"> </span></span>\u2013<span class=\"ff1\"> <span class=\"_ _3\"></span></span>At<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>immat<span class=\"_ _3\"></span>eriali, <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>stesse <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>identificabili, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u2019uso <span class=\"_ _8\"></span>generer\u00e0 <span class=\"_ _3\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _3\"></span>eco<span class=\"_ _3\"></span>nomici<span class=\"_ _89\"> </span>futuri ed il <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>osto pu\u00f2 essere determinato in modo attendibile. Tali <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 sono iscritte al costo di <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quisto o di<span class=\"_ _89\"> </span>produzione, <span class=\"_ _f\"></span>comprensivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tutti <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>accessori <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>esse <span class=\"_ _f\"></span>imputabili <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>ammo<span class=\"_ _3\"></span>rtizzate <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quote <span class=\"_ _f\"></span>costanti <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span>relazione <span class=\"_ _25\"> </span>alla <span class=\"_ _26\"> </span>loro <span class=\"_ _25\"> </span>ut<span class=\"_ _3\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>temporale<span class=\"_ _3\"></span>. <span class=\"_ _25\"> </span>Le <span class=\"_ _26\"> </span>attivit\u00e0 <span class=\"_ _25\"> </span>immateriali<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>con <span class=\"_ _26\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>efinita <span class=\"_ _25\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>am<span class=\"_ _3\"></span>mortizzate<span class=\"_ _89\"> </span>sistematicamente <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>partire <span class=\"_ _28\"> </span>dal <span class=\"_ _28\"> </span>momento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>bene <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>disponibile <span class=\"_ _28\"> </span>per <span class=\"_ _28\"></span>l\u2019utilizzo <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>loro<span class=\"_ _89\"> </span>prevista <span class=\"_ _28\"></span>utilit\u00e0. <span class=\"_ _28\"> </span>La <span class=\"_ _28\"> </span>vita <span class=\"_ _28\"></span>utile <span class=\"_ _28\"></span>viene <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>iesaminata <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>periodicit\u00e0 <span class=\"_ _28\"> </span>annua<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"></span>eventuali <span class=\"_ _28\"></span>cambiamenti, <span class=\"_ _28\"> </span>laddo<span class=\"_ _8\"></span>ve<span class=\"_ _89\"> </span>necessari, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>apportati <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>applicazione <span class=\"_ _3\"></span>pros<span class=\"_ _3\"></span>pettica. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>valore \u00e8 <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>erificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>criteri <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>revisti dallo <span class=\"_ _2\"></span>IAS 36. I <span class=\"_ _2\"></span>costi successivi <span class=\"_ _2\"></span>sono capitalizzati solo <span class=\"_ _2\"></span>quando incrementano<span class=\"_ _3\"></span> i <span class=\"_ _2\"></span>benefici economici<span class=\"_ _89\"> </span>futuri <span class=\"_ _8\"></span>at<span class=\"_ _3\"></span>tesi <span class=\"_ _8\"></span>at<span class=\"_ _3\"></span>tribuibil<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _f\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>iferiscono. <span class=\"_ _f\"></span>Tutti <span class=\"_ _8\"></span>gl<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>tri <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>osti <span class=\"_ _f\"></span>successivi <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span></span>economico nell\u2019es<span class=\"_ _3\"></span>ercizio in cui sono sost<span class=\"_ _3\"></span>enuti.<span class=\"_ _89\"> </span>I <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti <span class=\"_ _8\"></span>intername<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>nuov<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>prodotti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span>(princi<span class=\"_ _3\"></span>palmente <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>softwa<span class=\"_ _3\"></span>re)<span class=\"_ _89\"> </span>costituiscono attivit\u00e0 imma<span class=\"_ _3\"></span>teriali generate<span class=\"_ _3\"></span> internamen<span class=\"_ _3\"></span>te iscritte <span class=\"_ _3\"></span><span class=\"ls39\">ne</span><span class=\"ff9\">ll\u2019attivo solo se <span class=\"_ _3\"></span>tutte le seguenti cond<span class=\"_ _3\"></span>izioni<span class=\"_ _89\"> </span></span>sono <span class=\"_ _f\"></span>rispettate: <span class=\"_ _f\"></span>esistenza<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>fat<span class=\"_ _3\"></span>tibilit\u00e0 <span class=\"_ _f\"></span>tecnica <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">intenzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>completar<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>renderla<span class=\"_ _89\"> </span></span>disponibile <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019uso o <span class=\"_ _b\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _2\"></span>ca<span class=\"_ _3\"></span>pacit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>ll\u2019uso o <span class=\"_ _b\"></span>alla <span class=\"_ _2\"></span>vendita <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019attivit\u00e0, <span class=\"_ _2\"></span>esistenza<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>ercato<span class=\"_ _89\"> </span>per i <span class=\"_ _2\"></span>prodotti e servizi <span class=\"_ _2\"></span>der<span class=\"_ _3\"></span>ivanti dall\u2019attivit\u00e0 <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>vvero dell<span class=\"_ _3\"></span>\u2019utilit\u00e0 a <span class=\"_ _2\"></span>fini interni, esistenza di <span class=\"_ _2\"></span>ade<span class=\"_ _3\"></span>guate disponibilit\u00e0<span class=\"_ _89\"> </span>di risorse tecniche <span class=\"_ _2\"></span>e finanzi<span class=\"_ _3\"></span>arie per completare <span class=\"_ _2\"></span>lo sviluppo e la vendita <span class=\"_ _2\"></span>o l\u2019utilizzo interno dei p<span class=\"_ _2\"></span>rod<span class=\"_ _3\"></span>otti e servizi<span class=\"_ _89\"> </span>che <span class=\"_ _2\"></span>ne<span class=\"_ _3\"></span> derivano, <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tendibilit\u00e0 della ri<span class=\"_ _2\"></span>levaz<span class=\"_ _3\"></span>ione dei <span class=\"_ _2\"></span>costi<span class=\"_ _3\"></span> attribuibili <span class=\"_ _2\"></span>a<span class=\"_ _8\"></span><span class=\"ff9\">ll\u2019attivit\u00e0 durante <span class=\"_ _2\"></span>il suo sviluppo.<span class=\"ff1\"> I <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>sviluppo <span class=\"_ _f\"></span>capitalizzati, <span class=\"_ _f\"></span>ladd<span class=\"_ _3\"></span>ove <span class=\"_ _f\"></span>esistenti, <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>sole<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>spese <span class=\"_ _f\"></span>sostenute <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>possono <span class=\"_ _f\"></span>essere<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>attribuite<span class=\"_ _89\"> </span>direttamente <span class=\"_ _2\"></span>al processo <span class=\"_ _2\"></span>di sviluppo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>sono ammortizzati i<span class=\"_ _2\"></span>n base <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>un criterio <span class=\"_ _2\"></span>sistemat<span class=\"_ _3\"></span>ico, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>part<span class=\"_ _8\"></span><span class=\"ff9\">ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span>l\u2019inizio<span class=\"_ _89\"> </span></span>della produzione, lungo la <span class=\"_ _3\"></span>vita stimata del p<span class=\"_ _3\"></span>rodotto/servizio<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> I costi di ricerca sono i<span class=\"_ _3\"></span>mputati a conto<span class=\"_ _3\"></span> economico nell\u2019eserc<span class=\"_ _3\"></span>izio in cui sono st<span class=\"_ _3\"></span>ati sostenut<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span>I <span class=\"_ _2b\"> </span>brevetti <span class=\"_ _20\"> </span>ed <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>diritti<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>ut<span class=\"_ _3\"></span>ilizzo <span class=\"_ _2b\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>opere<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span>gegno <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>principalmente <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>elativi <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>licenze<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>soft<span class=\"_ _3\"></span>ware<span class=\"_ _89\"> </span>applicativo, <span class=\"_ _f\"></span>ammortizzat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quote <span class=\"_ _28\"></span>costanti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>loro <span class=\"_ _f\"></span>vita <span class=\"_ _f\"></span>utile <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>rattuale. <span class=\"_ _f\"></span>Le <span class=\"_ _28\"></span>concessioni, <span class=\"_ _f\"></span>licenze <span class=\"_ _28\"></span>e<span class=\"_ _89\"> </span>marchi <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>essenzialmente <span class=\"_ _28\"> </span>relativi <span class=\"_ _28\"> </span>ai <span class=\"_ _28\"></span>corrispettivi <span class=\"_ _28\"> </span>pagati <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>l\u2019esercizio <span class=\"_ _28\"></span>delle <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"></span>ubicate<span class=\"_ _89\"> </span>all\u2019interno <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>mercati <span class=\"_ _8\"></span>generali <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>ammortizzate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>durata <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>concessione<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>stessa, <span class=\"_ _3\"></span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span>spese per <span class=\"_ _3\"></span>l<span class=\"ff9\">\u2019utilizzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>programmi <span class=\"_ _3\"></span>software <span class=\"_ _3\"></span>in l<span class=\"_ _3\"></span>icenza d<span class=\"_ _3\"></span>\u2019uso, <span class=\"_ _3\"></span>ammortiz<span class=\"_ _3\"></span></span>zat<span class=\"_ _3\"></span>i mediam<span class=\"_ _3\"></span>ente lungo <span class=\"_ _3\"></span>un p<span class=\"_ _3\"></span>eriodo di <span class=\"_ _3\"></span>tre<span class=\"_ _89\"> </span>anni. <span class=\"_ _f\"></span>Tali <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>iscritti <span class=\"_ _f\"></span>all\u2019attivo, <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>disposto <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>principio <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>38 <span class=\"_ _f\"></span>\u201cAttivit\u00e0 <span class=\"_ _f\"></span>immateriali\u201d,<span class=\"_ _89\"> </span>quando \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che l\u2019u<span class=\"_ _3\"></span>so dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 generer\u00e0 <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>fici economici <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>quando il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>dell\u2019att<span class=\"_ _f\"></span><span class=\"ff1\">ivit\u00e0 pu\u00f2<span class=\"_ _89\"> </span></span>essere determinat<span class=\"_ _3\"></span>o in modo attendib<span class=\"_ _3\"></span>ile.<span class=\"_ _89\"> </span>Le <span class=\"_ _f\"></span>immobilizzaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>corso <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>acco<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>accolgono<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>saldo <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>investiment<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>beni <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>ancora<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>entrati <span class=\"_ _28\"></span>in<span class=\"_ _89\"> </span>esercizio a fine anno e<span class=\"_ _3\"></span>, pertanto<span class=\"_ _3\"></span>, non assoggettati ad a<span class=\"_ _3\"></span>mmortamento.<span class=\"_ _89\"> </span>Altre <span class=\"_ _e\"> </span>immobilizzazioni <span class=\"_ _e\"> </span>im<span class=\"_ _3\"></span>materiali <span class=\"_ _e\"> </span>acquistate <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>pro<span class=\"_ _3\"></span>dotte <span class=\"_ _e\"> </span>internamente <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>isc<span class=\"_ _3\"></span>ritte <span class=\"_ _25\"> </span><span class=\"ls1f\">ne</span><span class=\"ff9\">l<span class=\"_ _3\"></span>l\u2019attivo, <span class=\"_ _e\"> </span>laddove<span class=\"_ _89\"> </span></span>esistenti, <span class=\"_ _2\"></span>secondo quanto <span class=\"_ _b\"></span>disposto<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 (Attivit\u00e0 <span class=\"_ _b\"></span>immat<span class=\"_ _3\"></span>eriali), <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019uso<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dell\u2019attivit\u00e0<span class=\"_ _89\"> </span>generer\u00e0 benefici eco<span class=\"_ _3\"></span>nomici futuri e <span class=\"_ _3\"></span>quando il costo de<span class=\"_ _3\"></span>ll\u2019attivit\u00e0 pu\u00f2 essere deter<span class=\"_ _3\"></span>minato in <span class=\"_ _3\"></span>modo attendibile.<span class=\"_ _89\"> </span>Le <span class=\"_ _2b\"> </span>altre <span class=\"_ _20\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>immateria<span class=\"_ _3\"></span>li <span class=\"_ _2b\"> </span>rilevate <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>seguito <span class=\"_ _20\"> </span>dell\u2019acquisizione <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>un\u2019azienda <span class=\"_ _20\"> </span>sono <span class=\"_ _2b\"> </span>iscritt<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>separatam<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span>dall\u2019avviamento se il loro va<span class=\"_ _3\"></span>lore corrente <span class=\"_ _3\"></span>pu\u00f2 essere d<span class=\"_ _3\"></span><span class=\"ff1\">et<span class=\"_ _3\"></span>erminato in modo attend<span class=\"_ _3\"></span>ibile.<span class=\"_ _89\"> </span></span>Immobili, impia<span class=\"_ _2\"></span>nti e macchinari<span class=\"_ _89\"> </span>Gli <span class=\"_ _28\"></span>immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>macc<span class=\"_ _3\"></span>hinari <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>dotate <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consistenza <span class=\"_ _28\"> </span>fisica, <span class=\"_ _28\"> </span>identificabili, <span class=\"_ _28\"> </span>controllate <span class=\"_ _28\"> </span>dal<span class=\"_ _89\"> </span>Gruppo, <span class=\"_ _26\"> </span>e <span class=\"_ _25\"> </span>in <span class=\"_ _26\"> </span>grado <span class=\"_ _26\"> </span>di <span class=\"_ _25\"> </span>pr<span class=\"_ _3\"></span>odurre <span class=\"_ _26\"> </span>benefici <span class=\"_ _25\"> </span>eco<span class=\"_ _3\"></span>nomici <span class=\"_ _26\"> </span>futuri. <span class=\"_ _26\"> </span>Le <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _26\"> </span>materiali <span class=\"_ _26\"> </span>acquistate <span class=\"_ _25\"> </span>o <span class=\"_ _26\"> </span>prodott<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>internamente <span class=\"_ _b\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nell\u2019a<span class=\"_ _3\"></span>ttivo, <span class=\"_ _b\"></span>seco<span class=\"_ _3\"></span>ndo <span class=\"_ _b\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>disposto <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _b\"></span>16<span class=\"_ _3\"></span> \u2013<span class=\"ff1\"> <span class=\"_ _b\"></span>Imm<span class=\"_ _3\"></span>obili, <span class=\"_ _b\"></span>im<span class=\"_ _3\"></span>pianti <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>macc<span class=\"_ _3\"></span>hinari,<span class=\"_ _89\"> </span></span>quando \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che l\u2019u<span class=\"_ _3\"></span>so dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 generer\u00e0 <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>fici<span class=\"_ _3\"></span><span class=\"ff1\"> </span>eco<span class=\"_ _3\"></span>nomici futu<span class=\"_ _3\"></span>ri e <span class=\"_ _3\"></span>quand<span class=\"_ _3\"></span>o il co<span class=\"_ _3\"></span>sto dell<span class=\"_ _3\"></span>\u2019attivit\u00e0 pu\u00f2<span class=\"_ _89\"> </span>essere <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>eterminato <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>modo <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>endibile. <span class=\"_ _25\"> </span>Sono <span class=\"_ _25\"> </span>isc<span class=\"_ _3\"></span>ritte <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _e\"> </span>st<span class=\"_ _3\"></span>orico <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>ac<span class=\"_ _3\"></span>quisto, <span class=\"_ _e\"> </span>di <span class=\"_ _25\"> </span>produzione <span class=\"_ _25\"> </span>o <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span>conferimento, <span class=\"_ _f\"></span>comprensi<span class=\"_ _3\"></span>vo <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>accessori <span class=\"_ _f\"></span>neces<span class=\"_ _3\"></span>sari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>rendere <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>disponibile<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019uso<span class=\"_ _8\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>dedotto<span class=\"_ _89\"> </span></span>l\u2019ammortamento <span class=\"_ _20\"> </span>cumulato <span class=\"_ _20\"> </span>calcolato <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _20\"> </span>eventuali <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>valutazioni <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>pportate <span class=\"_ _20\"> </span>per <span class=\"_ _20\"> </span>adeguare <span class=\"_ _20\"> </span>il <span class=\"_ _2b\"> </span>loro <span class=\"_ _20\"> </span>valore <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span>prevista <span class=\"_ _3\"></span>minore <span class=\"_ _8\"></span>utilit\u00e0 <span class=\"_ _3\"></span>futura.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>sti <span class=\"_ _3\"></span>successivi <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>capitalizzati <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>quando <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _8\"></span>che i <span class=\"_ _8\"></span>relativi fut<span class=\"_ _3\"></span>uri<span class=\"_ _89\"> </span>benefici economic<span class=\"_ _3\"></span>i affluiranno al Gru<span class=\"_ _3\"></span>ppo.<span class=\"_ _89\"> </span>Gli <span class=\"_ _8\"></span>ammortamenti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>aliquote <span class=\"_ _8\"></span>eco<span class=\"_ _3\"></span>nomico/tecnich<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>vite <span class=\"_ _8\"></span>utili <span class=\"_ _8\"></span>attese <span class=\"_ _8\"></span>dei<span class=\"_ _89\"> </span>beni, le pi\u00f9 rappresenta<span class=\"_ _3\"></span>tive delle quali risult<span class=\"_ _3\"></span>ano:<span class=\"_ _89\"> </span>Categoria <span class=\"_ _19\"> </span> <span class=\"_ _18\"> </span>Vita utile<span class=\"_ _89\"> </span>Terreni <span class=\"_ _3\"></span> <span class=\"_ _11\"> </span> <span class=\"_ _18\"> </span>Non ammortizzat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>Fabbricati <span class=\"_ _5a\"> </span> <span class=\"_ _18\"> </span>20 <span class=\"ff9\">\u2013</span> 33 anni<span class=\"_ _89\"> </span>Navi <span class=\"_ _31\"> </span> <span class=\"_ _11\"> </span> <span class=\"_ _18\"> </span>29/<span class=\"ls13\">30</span> anni<span class=\"_ _89\"> </span>Impianti <span class=\"_ _62\"> </span> <span class=\"_ _11\"> </span><span class=\"ls27\">7 </span><span class=\"ff9\">\u2013</span> 10 anni<span class=\"_ _89\"> </span>Automezzi<span class=\"_ _3\"></span> <span class=\"_ _63\"> </span> <span class=\"_ _11\"> </span><span class=\"ls28\">4 </span>- 5 anni<span class=\"_ _89\"> </span>Nel  caso  in  cui,  indipend<span class=\"_ _3\"></span>entemente  dall\u2019ammort<span class=\"_ _3\"></span>amento  gi\u00e0  contabilizzat<span class=\"_ _3\"></span>o,  risulti  una  perdita  di <span class=\"_ _e\"> </span>valore,<span class=\"_ _89\"> </span>l\u2019immobilizzazione viene corrispond<span class=\"_ _3\"></span>entemente svalutat<span class=\"_ _3\"></span>a; se in esercizi successivi vengono meno i presupposti<span class=\"_ _89\"> </span>della <span class=\"_ _3\"></span>svalut<span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>ripristinato <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _3\"></span>originar<span class=\"_ _3\"></span>io, <span class=\"_ _3\"></span>rettificato <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>soli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>sarebbero <span class=\"_ _8\"></span>stati<span class=\"_ _89\"> </span>stanziati <span class=\"_ _2\"></span>qualora <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>fosse <span class=\"_ _2\"></span>procedu<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>svalutazio<span class=\"_ _3\"></span>ne <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>il valore <span class=\"_ _b\"></span>recu<span class=\"_ _3\"></span>perabile, <span class=\"_ _2\"></span>se inferiore<span class=\"_ _3\"></span>. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0<span class=\"_ _89\"> </span>del <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>verificata <span class=\"_ _8\"></span>secondo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>criteri <span class=\"_ _8\"></span>previsti <span class=\"_ _f\"></span>dallo <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>36<span class=\"_ _8\"></span>. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>residuo <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>bene, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _f\"></span>utile <span class=\"_ _8\"></span>ed <span class=\"_ _f\"></span><span class=\"ls99\">i<span class=\"_ _89\"> </span></span>metodi applicati sono ri<span class=\"_ _3\"></span>visti con fre<span class=\"_ _3\"></span>quenza annuale e<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>adeguati se necessario al<span class=\"_ _3\"></span>la fine di ciasc<span class=\"_ _3\"></span>un esercizio.<span class=\"_ _89\"> </span>Gli utili e <span class=\"_ _2\"></span>le perd<span class=\"_ _3\"></span>ite derivanti da cessioni o di<span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>missioni di cespiti sono determinati come differenza fra il ricavo<span class=\"_ _89\"> </span>di vendita ed il valore nett<span class=\"_ _3\"></span>o contab<span class=\"_ _3\"></span>ile dell\u2019attivit\u00e0 e son<span class=\"_ _3\"></span>o imputati al conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Eventuali <span class=\"_ _3\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ostenuti <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ell\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>produzione <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>mobilizzazioni <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>per<span class=\"_ _89\"> </span>le <span class=\"_ _f\"></span>quali <span class=\"_ _f\"></span>normalmente <span class=\"_ _28\"></span>trascorre <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tempo <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>rendere <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>\u2019attivit\u00e0 <span class=\"_ _f\"></span>pronta <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>l\u2019utilizzo<span class=\"_ _89\"> </span>sono capitalizzati e am<span class=\"_ _3\"></span>mortizzati lun<span class=\"_ _3\"></span>go la <span class=\"_ _3\"></span>vita utile dell<span class=\"_ _3\"></span>a classe di beni a c<span class=\"_ _3\"></span>ui essi si riferiscono, m<span class=\"_ _3\"></span>entre tutti <span class=\"_ _3\"></span>gli<span class=\"_ _89\"> </span>altri oneri finanziari so<span class=\"_ _3\"></span>no rilevati a conto eco<span class=\"_ _3\"></span>nomico nel<span class=\"_ _3\"></span>l\u2019esercizio nel quale sono s<span class=\"_ _3\"></span>ostenuti.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>I costi di manut<span class=\"_ _3\"></span>enzione ave<span class=\"_ _3\"></span>nti natura ord<span class=\"_ _3\"></span>inaria sono a<span class=\"_ _3\"></span>ddebitati integralme<span class=\"_ _3\"></span>nte al c<span class=\"_ _3\"></span>onto economico<span class=\"_ _3\"></span>, mentre gli<span class=\"_ _89\"> </span>ammodernamenti <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>migliorie <span class=\"_ _f\"></span>ave<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>increm<span class=\"_ _3\"></span>entativa <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>attribuiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>cespiti <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>riferiscono <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>sono ammortizzati in relazi<span class=\"_ _3\"></span>one alle residu<span class=\"_ _3\"></span>e possibilit\u00e0 di utilizzo degli stessi<span class=\"_ _3\"></span>. Le miglior<span class=\"_ _3\"></span>ie su immobili di terzi,<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>soddisfino i <span class=\"_ _b\"></span>requisiti previsti <span class=\"_ _b\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>loro capitalizzazione, <span class=\"_ _b\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>classif<span class=\"_ _3\"></span>icate <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>immob<span class=\"_ _3\"></span>ilizzazioni<span class=\"_ _89\"> </span> materiali <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>am<span class=\"_ _3\"></span>mortizzate <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>contratto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>locazione.<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>In <span class=\"_ _8\"></span>presenza <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>obbligazioni <span class=\"_ _8\"></span>legali <span class=\"_ _f\"></span>o<span class=\"_ _89\"> </span> implicite per lo smantellamento e la rimozione delle attivit\u00e0 dei siti, il valore di iscrizione dell\u2019attivit\u00e0 include i<span class=\"_ _89\"> </span> costi stimati (attualizzati) da sostenere al momento dell\u2019abb<span class=\"_ _3\"></span>andono delle strutture, rilevati in co<span class=\"_ _3\"></span><span class=\"ff1\">ntro<span class=\"_ _3\"></span>partita ad<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>uno specifico fondo.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Quando <span class=\"_ _29\"> </span>l\u2019attivit\u00e0 <span class=\"_ _29\"> </span>materia<span class=\"_ _3\"></span>le <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>costituita <span class=\"_ _29\"> </span>da <span class=\"_ _29\"> </span>pi\u00f9 <span class=\"_ _29\"> </span>componenti <span class=\"_ _29\"> </span>significat<span class=\"_ _3\"></span>ive <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>venti <span class=\"_ _29\"> </span>vite <span class=\"_ _29\"> </span>utili <span class=\"_ _29\"> </span>differenti,<span class=\"_ _89\"> </span> l\u2019ammortamento <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _e\"> </span>cal<span class=\"_ _3\"></span>colato <span class=\"_ _25\"> </span>ed <span class=\"_ _e\"> </span>effettuat<span class=\"_ _3\"></span>o <span class=\"_ _e\"> </span>separat<span class=\"_ _3\"></span>amente <span class=\"_ _e\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>ciascuna <span class=\"_ _25\"> </span>comp<span class=\"_ _3\"></span>onente. <span class=\"_ _e\"> </span>I <span class=\"_ _25\"> </span>costi <span class=\"_ _25\"> </span>relativi <span class=\"_ _25\"> </span>alle<span class=\"_ _89\"> </span> manutenzioni  cicliche  delle  navi <span class=\"_ _20\"> </span>sono  iscritti  all\u2019<span class=\"ff1\">at<span class=\"_ _3\"></span>tivo  patrimoniale  come  componente  distinta <span class=\"_ _20\"> </span>del  bene<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>principale nell<span class=\"_ _3\"></span>\u2019esercizio i<span class=\"_ _3\"></span>n cui <span class=\"_ _3\"></span>sono sost<span class=\"_ _3\"></span>enuti e so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>inclusi nel <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di am<span class=\"_ _3\"></span>mortamento <span class=\"_ _3\"></span>considerando<span class=\"_ _3\"></span> una<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> vita utile appropriata<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span> Non sono oggetto di a<span class=\"_ _3\"></span>mmortamento i terr<span class=\"_ _3\"></span>eni, anche se ac<span class=\"_ _3\"></span>quistati congiuntamente <span class=\"_ _3\"></span>a un fabb<span class=\"_ _3\"></span>ricato.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> Leasing<span class=\"_ _89\"> </span> Il Gruppo ha in essere vari contratt<span class=\"_ _3\"></span>i di affitto, noleggio e lease operativi per l\u2019utilizzo d<span class=\"_ _3\"></span>i magazzini,<span class=\"_ _3\"></span><span class=\"ff1\"> navi, uffici<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>veicoli, containe<span class=\"_ _3\"></span>rs, macc<span class=\"_ _3\"></span>hinari ed al<span class=\"_ _3\"></span>tre <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>minori <span class=\"_ _3\"></span>di propriet\u00e0 <span class=\"_ _3\"></span>di terz<span class=\"_ _3\"></span>i. I <span class=\"_ _3\"></span>contrat<span class=\"_ _3\"></span>ti sono <span class=\"_ _3\"></span>in gen<span class=\"_ _3\"></span>ere st<span class=\"_ _3\"></span>ipulati<span class=\"_ _89\"> </span> per <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>durata <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>3 <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>20 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _8\"></span>anni, <span class=\"_ _3\"></span>ma <span class=\"_ _8\"></span>possono <span class=\"_ _3\"></span>av<span class=\"_ _3\"></span>ere <span class=\"_ _8\"></span>opzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>est<span class=\"_ _3\"></span>ensione. <span class=\"_ _8\"></span>I <span class=\"_ _3\"></span>termini <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>negoziazio<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span> negoziati individualm<span class=\"_ _3\"></span>ente e contengono una <span class=\"_ _3\"></span>vasta gamma d<span class=\"_ _3\"></span>i termini e condiz<span class=\"_ _3\"></span>ioni differenti. <span class=\"_ _8\"></span> A p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>ire dal 1\u00b0 <span class=\"_ _2\"></span>gennaio<span class=\"_ _3\"></span> 2019, <span class=\"_ _2\"></span>a seguito della p<span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>ma applicazione dell\u2019IFRS 16, <span class=\"_ _2\"></span>il Gruppo riconosce per <span class=\"_ _2\"></span>tu<span class=\"_ _3\"></span>tti tali<span class=\"_ _89\"> </span> contratti di <span class=\"_ _b\"></span>lease, ad <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>ezione <span class=\"_ _2\"></span>di quelli <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve termine <span class=\"_ _2\"></span>(i.e. <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>ratti <span class=\"_ _2\"></span>di locazione <span class=\"_ _2\"></span>con durata <span class=\"_ _2\"></span>inferiore <span class=\"_ _2\"></span>o uguale<span class=\"_ _89\"> </span> a 12 mesi che non conte<span class=\"ff9\">ngono un\u2019opzione<span class=\"_ _3\"></span> di acquisto) e di quelli con <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 di modest<span class=\"_ _3\"></span>o valore (cio\u00e8 aventi un<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>valore unitario <span class=\"_ _3\"></span>inferiore ad<span class=\"_ _3\"></span> usd <span class=\"_ _3\"></span>5 migliaia), <span class=\"_ _3\"></span>un diritto <span class=\"_ _3\"></span>d\u2019uso al<span class=\"_ _3\"></span>la data d<span class=\"_ _3\"></span>i inizio del <span class=\"_ _3\"></span>leasing, che <span class=\"_ _3\"></span>corrisponde al<span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span> data in cui <span class=\"_ _2\"></span>l\u2019at<span class=\"_ _3\"></span>tivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>elativi a contratti a breve termine<span class=\"_ _89\"> </span> e a basso valore sono r<span class=\"_ _3\"></span>ilevati a conto eco<span class=\"_ _3\"></span>nomico come <span class=\"_ _3\"></span>costi a quote costant<span class=\"_ _3\"></span>i lungo la durata d<span class=\"_ _3\"></span>el lease.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> I <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iritti <span class=\"_ _b\"></span>d\u2019u<span class=\"_ _3\"></span>so <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _2\"></span>costo, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>ammortamenti; <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>assegnato <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso corrisponde<span class=\"_ _89\"> </span> all'ammontare <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span><span class=\"ffc\">leasing <span class=\"_ _f\"></span></span>rilevate,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oltre <span class=\"_ _28\"></span>ai <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>diretti <span class=\"_ _28\"></span>iniziali <span class=\"_ _f\"></span>sostenuti, <span class=\"_ _28\"></span>ai <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>anoni <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span><span class=\"ffc\">leasing<span class=\"_ _89\"> </span></span><span class=\"ffc\"><span class=\"_ _3\"></span> </span>regolati al<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inizio <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>precede<span class=\"_ _3\"></span>ntemente, <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>pristino, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>net<span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>di ev<span class=\"_ _3\"></span>entuali <span class=\"_ _3\"></span>incenti<span class=\"_ _3\"></span>vi d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> leasing <span class=\"_ _3\"></span><span class=\"ff1\">ricevuti. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo no<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>ragionevolmente <span class=\"_ _3\"></span>certo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>otten<span class=\"_ _3\"></span>ere <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>propriet\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bene <span class=\"_ _3\"></span>locat<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ffc\">leasing</span>, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>d'u<span class=\"_ _3\"></span>so <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>ammortizzati <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>costanti <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>del<span class=\"_ _89\"> </span> contratto. <span class=\"_ _8\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>leasing <span class=\"_ _8\"></span>trasferisc<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span><span class=\"ff9\">la <span class=\"_ _3\"></span>propriet\u00e0 <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>sottostante <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>Gruppo <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>termine <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>durata <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>leasing <span class=\"_ _8\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>aspet<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>l\u2019esercizio <span class=\"_ _8\"></span>dell\u2019o<span class=\"_ _3\"></span>pzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _f\"></span>sar\u00e0 <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _8\"></span>lungo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span> vita <span class=\"_ _3\"></span>utile <span class=\"_ _8\"></span>dell\u2019attiv<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ttostante, <span class=\"_ _8\"></span>determinata <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>stessa <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>quel<span class=\"_ _3\"></span><span class=\"ff1\">la <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>categoria <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>Immobili,<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>impianti <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>macchinari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>appartenenza. <span class=\"_ _8\"></span><span class=\"ff9\">Il <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>\u00e8, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iminuito<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>eventuali <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>erdite<span class=\"_ _89\"> </span> per <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ret<span class=\"_ _3\"></span>tificato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>riflettere eventuali <span class=\"_ _b\"></span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2\"></span>derivant<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>valuta<span class=\"_ _8\"></span>zioni <span class=\"_ _2\"></span>suc<span class=\"_ _3\"></span>cessive<span class=\"_ _89\"> </span> della passivit\u00e0 del leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _89\"> </span> La passi<span class=\"_ _3\"></span>vit\u00e0 fi<span class=\"_ _3\"></span>nanziaria <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span><span class=\"ffc\">leasing <span class=\"_ _3\"></span><span class=\"ff9\">\u00e8 <span class=\"_ _3\"></span>rilevata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inizio <span class=\"_ _3\"></span>dell\u2019accordo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n valore <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mplessivo <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff9\"> </span></span>valore  attual<span class=\"_ _3\"></span>e  dei  cano<span class=\"_ _3\"></span>ni  di <span class=\"_ _e\"> </span><span class=\"ffc\">leasing <span class=\"_ _e\"> </span></span>da  corrispondere  nel <span class=\"_ _e\"> </span>corso  dell<span class=\"_ _3\"></span>a  durata <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>el  contrat<span class=\"_ _3\"></span>to,  determinato<span class=\"_ _89\"> </span> utilizzando un <span class=\"_ _3\"></span>opportuno <span class=\"_ _3\"></span>tasso<span class=\"_ _3\"></span> di inter<span class=\"_ _3\"></span>esse (<span class=\"_ _8\"></span><span class=\"ffc\">Borrowing <span class=\"_ _3\"></span>Rate</span>) <span class=\"_ _3\"></span>basato <span class=\"_ _3\"></span>sulle co<span class=\"_ _3\"></span>ndizioni del <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>finanziario<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del momento, la durat<span class=\"_ _3\"></span>a del lease, la valuta<span class=\"_ _3\"></span> e lo stand<span class=\"_ _3\"></span>ing dell<span class=\"_ _3\"></span>a societ\u00e0.  <span class=\"_ _3\"></span> I pagamenti dovuti per <span class=\"_ _3\"></span>il leasing inclusi n<span class=\"_ _3\"></span>ella valutazio<span class=\"_ _3\"></span>ne dell<span class=\"_ _3\"></span>e sue <span class=\"_ _3\"></span>passivit\u00e0 com<span class=\"_ _3\"></span>prendono:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">i p<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>gamenti fiss<span class=\"_ _3\"></span>i;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">i <span class=\"_ _b\"></span>pagamenti variabili <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>dipendono da <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>indice o <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>tasso, valutati <span class=\"_ _2\"></span>inizialmente <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>tilizzando <span class=\"_ _2\"></span>un indice<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>o un tasso alla dat<span class=\"_ _3\"></span>a di decorrenza;<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">gli importi che si prevede di pagar<span class=\"_ _3\"></span>e a titolo di garanzia <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>valore residuo; <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">il prezzo di <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un\u2019opzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquisto c<span class=\"_ _3\"></span>he il <span class=\"_ _3\"></span>Gr<span class=\"_ _3\"></span>uppo ha <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole <span class=\"_ _3\"></span>certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>esercitare, <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff9\"> </span></span>pagamenti <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ovuti <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>leasing <span class=\"_ _28\"></span>in <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>rinnovo <span class=\"_ _f\"></span>fac<span class=\"_ _3\"></span>oltativo <span class=\"_ _f\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>rag<span class=\"_ _3\"></span>ionevole<span class=\"_ _89\"> </span> certezza <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>esercitare <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>rinnovo, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>penal<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>risoluzione <span class=\"_ _f\"></span>anticipata <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>leasing, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>meno<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>che il Gruppo non abbia la r<span class=\"_ _3\"></span>agionevole certezza<span class=\"_ _3\"></span> di non risol<span class=\"_ _3\"></span>vere anticipatamente<span class=\"_ _3\"></span> il leasing.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> Dopo  la <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>inizio, <span class=\"_ _3e\"> </span>l<span class=\"_ _3\"></span>'ammontare <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>passivit\u00e0 <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>contratti <span class=\"_ _e\"> </span>di  locaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>aumenta <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>riflettere <span class=\"_ _e\"> </span>la<span class=\"_ _89\"> </span> maturazione <span class=\"_ _28\"></span>degli <span class=\"_ _f\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>dimi<span class=\"_ _3\"></span>nuisce <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>riflettere<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>i <span class=\"_ _28\"> </span>pagamenti <span class=\"_ _28\"></span>effettuati. <span class=\"_ _28\"></span>Ogni <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span><span class=\"ffc\">leasing<span class=\"_ _3\"></span> <span class=\"_ _f\"></span></span><span class=\"ls2c\">\u00e8<span class=\"_ _89\"> </span></span><span class=\"ls2c\"> </span>ripartito <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>ri<span class=\"_ _3\"></span>mborso <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>quota <span class=\"_ _8\"></span>ca<span class=\"_ _3\"></span>pitale <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>costo <span class=\"_ _f\"></span>finanziario. <span class=\"_ _28\"></span><span class=\"ff9\">Quest\u2019ultimo <span class=\"_ _f\"></span></span>\u00e8 <span class=\"_ _8\"></span>im<span class=\"_ _3\"></span>putato <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span> conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>contratto, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>rifl<span class=\"_ _3\"></span>ettere <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ostante <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>debito <span class=\"_ _8\"></span>residuo<span class=\"_ _89\"> </span> della passivit\u00e0 per ciascun periodo. In caso di <span class=\"_ _2\"></span>accord<span class=\"_ _3\"></span>i di sub-loc<span class=\"_ _3\"></span>azione e <span class=\"_ _2\"></span>di mod<span class=\"_ _3\"></span>ifica del contratto di locazione,<span class=\"_ _89\"> </span> si applicano le regole <span class=\"_ _3\"></span>richieste dal IFRS 1<span class=\"_ _3\"></span>6-<span class=\"ff9\">\u2018Leas<span class=\"_ _3\"></span>es\u2019. </span> I contratti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inclusi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>esclusi <span class=\"_ _3\"></span>dall\u2019applicazione<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio, in <span class=\"_ _3\"></span>base ad<span class=\"_ _3\"></span> anal<span class=\"_ _3\"></span>isi <span class=\"_ _3\"></span>dettagliate ese<span class=\"_ _3\"></span>guite <span class=\"_ _3\"></span>a livell<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span> di  singolo  accordo  ed<span class=\"_ _3\"></span>  in  linea  con  le  r<span class=\"_ _3\"></span>egole  previst<span class=\"_ _3\"></span>e  dai  principi  IFRS<span class=\"_ _3\"></span>.  La  durata  del <span class=\"_ _25\"> </span><span class=\"ffc\">lease  </span>\u00e8  calcolat<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span> considerando <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>periodo <span class=\"_ _f\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _f\"></span>annullabile <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span><span class=\"ffc\">leasing</span>, <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>periodi <span class=\"_ _f\"></span>coperti <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>un'opzion<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>estensione<span class=\"_ _89\"> </span> dell\u2019accordo <span class=\"_ _2b\"> </span>se <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>ragionevo<span class=\"_ _3\"></span>lmente <span class=\"_ _28\"> </span>certo <span class=\"_ _2b\"> </span>che <span class=\"_ _28\"> </span>verr\u00e0 <span class=\"_ _28\"> </span>es<span class=\"_ _3\"></span>ercitata, <span class=\"_ _2b\"> </span>o <span class=\"_ _28\"> </span>qualsiasi <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _2b\"> </span>coperto <span class=\"_ _28\"> </span>da <span class=\"_ _2b\"> </span>un'opzione <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span> risoluzione del contratto di locazione, <span class=\"_ _2\"></span>se \u00e8 ragionevolmente certo non ess<span class=\"_ _3\"></span>ere esercitat<span class=\"_ _3\"></span>o. Il <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po valuta se <span class=\"_ _2\"></span>sia<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ragionevolmente certo <span class=\"_ _2\"></span>esercitare o <span class=\"_ _b\"></span>meno le <span class=\"_ _b\"></span>opzio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>di estensione <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di ri<span class=\"_ _2\"></span>sol<span class=\"_ _3\"></span>uzione tenendo <span class=\"_ _2\"></span>conto di <span class=\"_ _b\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>fatt<span class=\"_ _3\"></span>ori<span class=\"_ _89\"> </span> rilevanti c<span class=\"_ _3\"></span>he c<span class=\"_ _3\"></span>reano <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>incentivo <span class=\"_ _3\"></span>econom<span class=\"_ _3\"></span>ico <span class=\"_ _3\"></span>afferente <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>decisioni. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _3\"></span>iniziale <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>iesaminata<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> se <span class=\"_ _3\"></span>si <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>evento <span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>gnificativo <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>cambiamento <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>caratteristiche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>influiscono <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>valutazione<span class=\"_ _89\"> </span> stessa e che siano sot<span class=\"_ _3\"></span>to il control<span class=\"_ _3\"></span>lo del Gruppo. <span class=\"_ _3\"></span> I <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>interesse <span class=\"_ _f\"></span>marginale <span class=\"_ _f\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>G<span class=\"_ _3\"></span>ruppo <span class=\"_ _8\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>rivisti <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>icorrente <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>applicat<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti<span class=\"_ _89\"> </span> aventi <span class=\"_ _28\"></span>caratteristiche <span class=\"_ _28\"> </span>simili, <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>ati <span class=\"_ _28\"></span>considerati <span class=\"_ _28\"> </span>come <span class=\"_ _28\"></span>un <span class=\"_ _28\"></span>unico <span class=\"_ _28\"></span>portafoglio <span class=\"_ _28\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>contratti. <span class=\"_ _28\"> </span>I <span class=\"_ _28\"></span>tassi <span class=\"_ _28\"></span>sono<span class=\"_ _89\"> </span> determinati p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>imulare <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>teorico <span class=\"_ _2\"></span>tasso marginale <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>interesse coerente <span class=\"_ _b\"></span>con i <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span>tratti <span class=\"_ _2\"></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valut<span class=\"_ _3\"></span>azione.<span class=\"_ _89\"> </span> Gli <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>mag<span class=\"_ _3\"></span>giormente <span class=\"_ _3\"></span>sig<span class=\"_ _3\"></span>nificativi <span class=\"_ _3\"></span>considerat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>nell\u2019aggiustame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tas<span class=\"_ _3\"></span>so <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ffc\">credit<span class=\"_ _3\"></span>-risk <span class=\"_ _3\"></span>spread<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\">di<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>ciascun <span class=\"_ _2\"></span>Paese <span class=\"_ _2\"></span>osservab<span class=\"_ _3\"></span>ile <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ul <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la div<span class=\"_ _2\"></span>ersa durata <span class=\"_ _b\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>loc<span class=\"_ _3\"></span>azione. <span class=\"_ _b\"></span>I <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>interess<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>esplicitati<span class=\"_ _89\"> </span> all\u2019interno <span class=\"_ _f\"></span>degli <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>cordi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span><span class=\"ffc\">lea<span class=\"_ _3\"></span>sing <span class=\"_ _f\"></span><span class=\"ff1\">sono <span class=\"_ _f\"></span>rari. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>incentivi <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span></span>l<span class=\"_ _3\"></span>easing <span class=\"_ _f\"></span><span class=\"ff1\">ricevuti <span class=\"_ _f\"></span>entro <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>inizio <span class=\"_ _f\"></span>dell\u2019ac<span class=\"_ _3\"></span>cordo <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>imputati <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>diretta <span class=\"_ _28\"></span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>diritto <span class=\"_ _28\"></span>d'uso. <span class=\"_ _f\"></span>Gli <span class=\"_ _28\"></span>incentivi <span class=\"_ _f\"></span>per <span class=\"_ _28\"> </span>il <span class=\"_ _f\"></span>leasin<span class=\"_ _3\"></span>g<span class=\"_ _89\"> </span> concordati <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>durat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>considerati <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>modifiche <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _8\"></span>originale <span class=\"_ _8\"></span>misura<span class=\"_ _8\"></span>to<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> alla <span class=\"_ _f\"></span>data <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>modifica, <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>onseguente <span class=\"_ _f\"></span>im<span class=\"_ _3\"></span>patto <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>si<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>diritto <span class=\"_ _f\"></span>d'uso <span class=\"_ _f\"></span>sia <span class=\"_ _f\"></span>della<span class=\"_ _89\"> </span> passivit\u00e0 per leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _89\"> </span> Nel <span class=\"_ _3\"></span>prospetto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimoniale<span class=\"_ _8\"></span>-<span class=\"ff9\">finanziaria<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo es<span class=\"_ _3\"></span>pone <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>\u201cright <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>use\u201d <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>soddisfano<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>la <span class=\"_ _b\"></span>definiz<span class=\"_ _3\"></span>ione <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>invest<span class=\"_ _3\"></span>imenti <span class=\"_ _b\"></span>im<span class=\"_ _3\"></span>mobiliari <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _b\"></span>\u201cI<span class=\"_ _3\"></span>mmobili<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mpianti <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>macc<span class=\"_ _3\"></span>hinari<span class=\"ff9\">\u201d <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _b\"></span>leas<span class=\"_ _3\"></span>ing<span class=\"_ _89\"> </span></span></span><span class=\"ff1\"><span class=\"ff9\"> </span></span>nella voce \u201c<span class=\"ff1\">Passi<span class=\"_ _3\"></span>vit\u00e0 finanziarie</span>\u201d<span class=\"ff1\">,<span class=\"_ _3\"></span> nelle sezioni <span class=\"_ _3\"></span>non correnti e/o<span class=\"_ _3\"></span> correnti in funz<span class=\"_ _3\"></span>ione dell<span class=\"_ _3\"></span>e relative scadenze<span class=\"_ _89\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-775": {
   "value": "I costi di ricerca sono i<span class=\"_ _3\"></span>mputati a conto<span class=\"_ _3\"></span> economico nell\u2019eserc<span class=\"_ _3\"></span>izio in cui sono st<span class=\"_ _3\"></span>ati sostenut<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-690": {
   "value": "Immobili, impia<span class=\"_ _2\"></span>nti e macchinari<span class=\"_ _89\"> </span>Gli <span class=\"_ _28\"></span>immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>macc<span class=\"_ _3\"></span>hinari <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>dotate <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consistenza <span class=\"_ _28\"> </span>fisica, <span class=\"_ _28\"> </span>identificabili, <span class=\"_ _28\"> </span>controllate <span class=\"_ _28\"> </span>dal<span class=\"_ _89\"> </span>Gruppo, <span class=\"_ _26\"> </span>e <span class=\"_ _25\"> </span>in <span class=\"_ _26\"> </span>grado <span class=\"_ _26\"> </span>di <span class=\"_ _25\"> </span>pr<span class=\"_ _3\"></span>odurre <span class=\"_ _26\"> </span>benefici <span class=\"_ _25\"> </span>eco<span class=\"_ _3\"></span>nomici <span class=\"_ _26\"> </span>futuri. <span class=\"_ _26\"> </span>Le <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _26\"> </span>materiali <span class=\"_ _26\"> </span>acquistate <span class=\"_ _25\"> </span>o <span class=\"_ _26\"> </span>prodott<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>internamente <span class=\"_ _b\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nell\u2019a<span class=\"_ _3\"></span>ttivo, <span class=\"_ _b\"></span>seco<span class=\"_ _3\"></span>ndo <span class=\"_ _b\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>disposto <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _b\"></span>16<span class=\"_ _3\"></span> \u2013<span class=\"ff1\"> <span class=\"_ _b\"></span>Imm<span class=\"_ _3\"></span>obili, <span class=\"_ _b\"></span>im<span class=\"_ _3\"></span>pianti <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>macc<span class=\"_ _3\"></span>hinari,<span class=\"_ _89\"> </span></span>quando \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che l\u2019u<span class=\"_ _3\"></span>so dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 generer\u00e0 <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>fici<span class=\"_ _3\"></span><span class=\"ff1\"> </span>eco<span class=\"_ _3\"></span>nomici futu<span class=\"_ _3\"></span>ri e <span class=\"_ _3\"></span>quand<span class=\"_ _3\"></span>o il co<span class=\"_ _3\"></span>sto dell<span class=\"_ _3\"></span>\u2019attivit\u00e0 pu\u00f2<span class=\"_ _89\"> </span>essere <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>eterminato <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>modo <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>endibile. <span class=\"_ _25\"> </span>Sono <span class=\"_ _25\"> </span>isc<span class=\"_ _3\"></span>ritte <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _e\"> </span>st<span class=\"_ _3\"></span>orico <span class=\"_ _25\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>ac<span class=\"_ _3\"></span>quisto, <span class=\"_ _e\"> </span>di <span class=\"_ _25\"> </span>produzione <span class=\"_ _25\"> </span>o <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span>conferimento, <span class=\"_ _f\"></span>comprensi<span class=\"_ _3\"></span>vo <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>accessori <span class=\"_ _f\"></span>neces<span class=\"_ _3\"></span>sari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>rendere <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>disponibile<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019uso<span class=\"_ _8\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>dedotto<span class=\"_ _89\"> </span></span>l\u2019ammortamento <span class=\"_ _20\"> </span>cumulato <span class=\"_ _20\"> </span>calcolato <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _20\"> </span>eventuali <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>valutazioni <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>pportate <span class=\"_ _20\"> </span>per <span class=\"_ _20\"> </span>adeguare <span class=\"_ _20\"> </span>il <span class=\"_ _2b\"> </span>loro <span class=\"_ _20\"> </span>valore <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span>prevista <span class=\"_ _3\"></span>minore <span class=\"_ _8\"></span>utilit\u00e0 <span class=\"_ _3\"></span>futura.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>sti <span class=\"_ _3\"></span>successivi <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>capitalizzati <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>quando <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _8\"></span>che i <span class=\"_ _8\"></span>relativi fut<span class=\"_ _3\"></span>uri<span class=\"_ _89\"> </span>benefici economic<span class=\"_ _3\"></span>i affluiranno al Gru<span class=\"_ _3\"></span>ppo.<span class=\"_ _89\"> </span>Gli <span class=\"_ _8\"></span>ammortamenti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>aliquote <span class=\"_ _8\"></span>eco<span class=\"_ _3\"></span>nomico/tecnich<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>vite <span class=\"_ _8\"></span>utili <span class=\"_ _8\"></span>attese <span class=\"_ _8\"></span>dei<span class=\"_ _89\"> </span>beni, le pi\u00f9 rappresenta<span class=\"_ _3\"></span>tive delle quali risult<span class=\"_ _3\"></span>ano:<span class=\"_ _89\"> </span>Categoria <span class=\"_ _19\"> </span> <span class=\"_ _18\"> </span>Vita utile<span class=\"_ _89\"> </span>Terreni <span class=\"_ _3\"></span> <span class=\"_ _11\"> </span> <span class=\"_ _18\"> </span>Non ammortizzat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>Fabbricati <span class=\"_ _5a\"> </span> <span class=\"_ _18\"> </span>20 <span class=\"ff9\">\u2013</span> 33 anni<span class=\"_ _89\"> </span>Navi <span class=\"_ _31\"> </span> <span class=\"_ _11\"> </span> <span class=\"_ _18\"> </span>29/<span class=\"ls13\">30</span> anni<span class=\"_ _89\"> </span>Impianti <span class=\"_ _62\"> </span> <span class=\"_ _11\"> </span><span class=\"ls27\">7 </span><span class=\"ff9\">\u2013</span> 10 anni<span class=\"_ _89\"> </span>Automezzi<span class=\"_ _3\"></span> <span class=\"_ _63\"> </span> <span class=\"_ _11\"> </span><span class=\"ls28\">4 </span>- 5 anni<span class=\"_ _89\"> </span>Nel  caso  in  cui,  indipend<span class=\"_ _3\"></span>entemente  dall\u2019ammort<span class=\"_ _3\"></span>amento  gi\u00e0  contabilizzat<span class=\"_ _3\"></span>o,  risulti  una  perdita  di <span class=\"_ _e\"> </span>valore,<span class=\"_ _89\"> </span>l\u2019immobilizzazione viene corrispond<span class=\"_ _3\"></span>entemente svalutat<span class=\"_ _3\"></span>a; se in esercizi successivi vengono meno i presupposti<span class=\"_ _89\"> </span>della <span class=\"_ _3\"></span>svalut<span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>ripristinato <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _3\"></span>originar<span class=\"_ _3\"></span>io, <span class=\"_ _3\"></span>rettificato <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>soli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>sarebbero <span class=\"_ _8\"></span>stati<span class=\"_ _89\"> </span>stanziati <span class=\"_ _2\"></span>qualora <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>fosse <span class=\"_ _2\"></span>procedu<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>svalutazio<span class=\"_ _3\"></span>ne <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>il valore <span class=\"_ _b\"></span>recu<span class=\"_ _3\"></span>perabile, <span class=\"_ _2\"></span>se inferiore<span class=\"_ _3\"></span>. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0<span class=\"_ _89\"> </span>del <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>verificata <span class=\"_ _8\"></span>secondo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>criteri <span class=\"_ _8\"></span>previsti <span class=\"_ _f\"></span>dallo <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>36<span class=\"_ _8\"></span>. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>residuo <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>bene, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _f\"></span>utile <span class=\"_ _8\"></span>ed <span class=\"_ _f\"></span><span class=\"ls99\">i<span class=\"_ _89\"> </span></span>metodi applicati sono ri<span class=\"_ _3\"></span>visti con fre<span class=\"_ _3\"></span>quenza annuale e<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>adeguati se necessario al<span class=\"_ _3\"></span>la fine di ciasc<span class=\"_ _3\"></span>un esercizio.<span class=\"_ _89\"> </span>Gli utili e <span class=\"_ _2\"></span>le perd<span class=\"_ _3\"></span>ite derivanti da cessioni o di<span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>missioni di cespiti sono determinati come differenza fra il ricavo<span class=\"_ _89\"> </span>di vendita ed il valore nett<span class=\"_ _3\"></span>o contab<span class=\"_ _3\"></span>ile dell\u2019attivit\u00e0 e son<span class=\"_ _3\"></span>o imputati al conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Eventuali <span class=\"_ _3\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ostenuti <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ell\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>produzione <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>mobilizzazioni <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>per<span class=\"_ _89\"> </span>le <span class=\"_ _f\"></span>quali <span class=\"_ _f\"></span>normalmente <span class=\"_ _28\"></span>trascorre <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tempo <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>rendere <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>\u2019attivit\u00e0 <span class=\"_ _f\"></span>pronta <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>l\u2019utilizzo<span class=\"_ _89\"> </span>sono capitalizzati e am<span class=\"_ _3\"></span>mortizzati lun<span class=\"_ _3\"></span>go la <span class=\"_ _3\"></span>vita utile dell<span class=\"_ _3\"></span>a classe di beni a c<span class=\"_ _3\"></span>ui essi si riferiscono, m<span class=\"_ _3\"></span>entre tutti <span class=\"_ _3\"></span>gli<span class=\"_ _89\"> </span>altri oneri finanziari so<span class=\"_ _3\"></span>no rilevati a conto eco<span class=\"_ _3\"></span>nomico nel<span class=\"_ _3\"></span>l\u2019esercizio nel quale sono s<span class=\"_ _3\"></span>ostenuti.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>I costi di manut<span class=\"_ _3\"></span>enzione ave<span class=\"_ _3\"></span>nti natura ord<span class=\"_ _3\"></span>inaria sono a<span class=\"_ _3\"></span>ddebitati integralme<span class=\"_ _3\"></span>nte al c<span class=\"_ _3\"></span>onto economico<span class=\"_ _3\"></span>, mentre gli<span class=\"_ _89\"> </span>ammodernamenti <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>migliorie <span class=\"_ _f\"></span>ave<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>increm<span class=\"_ _3\"></span>entativa <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>attribuiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>cespiti <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>riferiscono <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>sono ammortizzati in relazi<span class=\"_ _3\"></span>one alle residu<span class=\"_ _3\"></span>e possibilit\u00e0 di utilizzo degli stessi<span class=\"_ _3\"></span>. Le miglior<span class=\"_ _3\"></span>ie su immobili di terzi,<span class=\"_ _89\"> </span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>soddisfino i <span class=\"_ _b\"></span>requisiti previsti <span class=\"_ _b\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>loro capitalizzazione, <span class=\"_ _b\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>classif<span class=\"_ _3\"></span>icate <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>immob<span class=\"_ _3\"></span>ilizzazioni<span class=\"_ _89\"> </span>materiali <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>am<span class=\"_ _3\"></span>mortizzate <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>contratto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>locazione.<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>In <span class=\"_ _8\"></span>presenza <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>obbligazioni <span class=\"_ _8\"></span>legali <span class=\"_ _f\"></span>o<span class=\"_ _89\"> </span>implicite per lo smantellamento e la rimozione delle attivit\u00e0 dei siti, il valore di iscrizione dell\u2019attivit\u00e0 include i<span class=\"_ _89\"> </span>costi stimati (attualizzati) da sostenere al momento dell\u2019abb<span class=\"_ _3\"></span>andono delle strutture, rilevati in co<span class=\"_ _3\"></span><span class=\"ff1\">ntro<span class=\"_ _3\"></span>partita ad<span class=\"_ _89\"> </span></span>uno specifico fondo.<span class=\"_ _89\"> </span>Quando <span class=\"_ _29\"> </span>l\u2019attivit\u00e0 <span class=\"_ _29\"> </span>materia<span class=\"_ _3\"></span>le <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>costituita <span class=\"_ _29\"> </span>da <span class=\"_ _29\"> </span>pi\u00f9 <span class=\"_ _29\"> </span>componenti <span class=\"_ _29\"> </span>significat<span class=\"_ _3\"></span>ive <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>venti <span class=\"_ _29\"> </span>vite <span class=\"_ _29\"> </span>utili <span class=\"_ _29\"> </span>differenti,<span class=\"_ _89\"> </span>l\u2019ammortamento <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _e\"> </span>cal<span class=\"_ _3\"></span>colato <span class=\"_ _25\"> </span>ed <span class=\"_ _e\"> </span>effettuat<span class=\"_ _3\"></span>o <span class=\"_ _e\"> </span>separat<span class=\"_ _3\"></span>amente <span class=\"_ _e\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>ciascuna <span class=\"_ _25\"> </span>comp<span class=\"_ _3\"></span>onente. <span class=\"_ _e\"> </span>I <span class=\"_ _25\"> </span>costi <span class=\"_ _25\"> </span>relativi <span class=\"_ _25\"> </span>alle<span class=\"_ _89\"> </span>manutenzioni  cicliche  delle  navi <span class=\"_ _20\"> </span>sono  iscritti  all\u2019<span class=\"ff1\">at<span class=\"_ _3\"></span>tivo  patrimoniale  come  componente  distinta <span class=\"_ _20\"> </span>del  bene<span class=\"_ _89\"> </span></span>principale nell<span class=\"_ _3\"></span>\u2019esercizio i<span class=\"_ _3\"></span>n cui <span class=\"_ _3\"></span>sono sost<span class=\"_ _3\"></span>enuti e so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>inclusi nel <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di am<span class=\"_ _3\"></span>mortamento <span class=\"_ _3\"></span>considerando<span class=\"_ _3\"></span> una<span class=\"_ _89\"> </span>vita utile appropriata<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Non sono oggetto di a<span class=\"_ _3\"></span>mmortamento i terr<span class=\"_ _3\"></span>eni, anche se ac<span class=\"_ _3\"></span>quistati congiuntamente <span class=\"_ _3\"></span>a un fabb<span class=\"_ _3\"></span>ricato.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-730": {
   "value": "Gli <span class=\"_ _8\"></span>ammortamenti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>aliquote <span class=\"_ _8\"></span>eco<span class=\"_ _3\"></span>nomico/tecnich<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>vite <span class=\"_ _8\"></span>utili <span class=\"_ _8\"></span>attese <span class=\"_ _8\"></span>dei<span class=\"_ _89\"> </span> beni, le pi\u00f9 rappresenta<span class=\"_ _3\"></span>tive delle quali risult<span class=\"_ _3\"></span>ano:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Categoria <span class=\"_ _19\"> </span> <span class=\"_ _18\"> </span>Vita utile<span class=\"_ _89\"> </span> Terreni <span class=\"_ _3\"></span> <span class=\"_ _11\"> </span> <span class=\"_ _18\"> </span>Non ammortizzat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> Fabbricati <span class=\"_ _5a\"> </span> <span class=\"_ _18\"> </span>20 <span class=\"ff9\">\u2013</span> 33 anni<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Navi <span class=\"_ _31\"> </span> <span class=\"_ _11\"> </span> <span class=\"_ _18\"> </span>29/<span class=\"ls13\">30</span> anni<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Impianti <span class=\"_ _62\"> </span> <span class=\"_ _11\"> </span><span class=\"ls27\">7 </span><span class=\"ff9\">\u2013</span> 10 anni<span class=\"_ _89\"> </span> Automezzi<span class=\"_ _3\"></span> <span class=\"_ _63\"> </span> <span class=\"_ _11\"> </span><span class=\"ls28\">4 </span>- 5 anni<span class=\"_ _89\"> </span>Impairment te<span class=\"_ _2\"></span>st Lo <span class=\"_ _28\"></span>IAS <span class=\"_ _f\"></span>36 <span class=\"_ _28\"> </span>richiede <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ttoporre <span class=\"_ _28\"></span>ad <span class=\"_ _28\"></span>impairment <span class=\"_ _f\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>definite <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>iscritte <span class=\"_ _28\"> </span>nel<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>prospetto <span class=\"_ _f\"></span>della <span class=\"_ _28\"> </span>situazione<span class=\"_ _89\"> </span>patrimoniale-finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span><span class=\"ff9\">al <span class=\"_ _3\"></span>fine di <span class=\"_ _3\"></span>verificare<span class=\"_ _3\"></span> ch<span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>ecc<span class=\"_ _3\"></span>eda l\u2019importo<span class=\"_ _3\"></span> recu<span class=\"_ _3\"></span>perabile<span class=\"_ _89\"> </span></span>mediante l<span class=\"_ _3\"></span>a loro <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>(cosiddett<span class=\"_ _3\"></span>o \u201cdiretto\u201d) <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il loro<span class=\"_ _3\"></span> utilizzo <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _3\"></span>\u201cindire<span class=\"_ _3\"></span>tto\u201d). <span class=\"_ _8\"></span><span class=\"ff1\">Lo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>precisa <span class=\"_ _3\"></span>che<span class=\"_ _89\"> </span></span>a <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>bilancio un\u2019entit\u00e0 <span class=\"_ _2\"></span>deve<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>tare <span class=\"_ _2\"></span>l\u2019esistenza di <span class=\"_ _2\"></span>un\u2019indicazione che <span class=\"_ _2\"></span>un\u2019attivit\u00e0 possa<span class=\"_ _89\"> </span>aver <span class=\"_ _8\"></span>sub<span class=\"_ _3\"></span>ito <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>riduz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>valore. <span class=\"_ _f\"></span>Se <span class=\"_ _f\"></span>esiste <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>qualsi<span class=\"_ _3\"></span><span class=\"ff9\">asi <span class=\"_ _f\"></span>indicazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _f\"></span>deve <span class=\"_ _f\"></span>stimare <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore<span class=\"_ _89\"> </span></span>recuperabile dell\u2019attivit\u00e0. N<span class=\"_ _3\"></span>el valutare se esiste la su<span class=\"_ _3\"></span>ddetta indicazione il Grup<span class=\"_ _3\"></span>po deve considerare la pres<span class=\"_ _3\"></span>enza<span class=\"_ _89\"> </span>di eventuali \u201cindicatori di <span class=\"_ _2\"></span>perdita\u201d di valore, cos\u00ec <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me richiesto dal paragrafo <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>2 d<span class=\"ff1\">ell<span class=\"_ _3\"></span>o IAS 36. <span class=\"_ _2\"></span>Una perdita per<span class=\"_ _89\"> </span></span>riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>vien<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abilizzata <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>economico <span class=\"_ _f\"></span>qua<span class=\"_ _3\"></span>ndo <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>contabile <span class=\"_ _28\"></span>di <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>n\u2019attivit\u00e0 <span class=\"_ _f\"></span>o <span class=\"_ _28\"></span>unit\u00e0<span class=\"_ _89\"> </span>generatrice <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>flussi <span class=\"_ _28\"> </span>finanziari <span class=\"_ _28\"></span>eccede <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>recuperabile. <span class=\"_ _28\"></span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>immaterial<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>vita <span class=\"_ _f\"></span>utile<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>indef<span class=\"_ _3\"></span>inita<span class=\"_ _f\"></span> <span class=\"_ _f\"></span><span class=\"ls22\">e<span class=\"_ _89\"> </span></span>l\u2019av<span class=\"ff1\">viamento <span class=\"_ _f\"></span></span>vengono <span class=\"_ _f\"></span>verificate <span class=\"_ _f\"></span>almeno <span class=\"_ _8\"></span>annualm<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>ogni <span class=\"_ _f\"></span>qualvolta <span class=\"_ _f\"></span>vi <span class=\"_ _8\"></span>sia <span class=\"_ _f\"></span>un\u2019indicazione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>possibile<span class=\"_ _89\"> </span>perdita di valore al f<span class=\"_ _3\"></span>ine di determi<span class=\"_ _3\"></span>nare se vi sia la suss<span class=\"_ _3\"></span>istenza di tale perdit<span class=\"_ _3\"></span>a.<span class=\"_ _89\"> </span>A p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span> 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>23, <span class=\"_ _2\"></span>a seguito dell\u2019analisi <span class=\"ff1\">effettuata con il <span class=\"_ _2\"></span>supporto di <span class=\"_ _2\"></span>un consulente esterno, <span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _89\"> </span></span>coerentemente <span class=\"_ _8\"></span><span class=\"ff9\">con <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ruttura, <span class=\"_ _8\"></span>l\u2019articolazione<span class=\"_ _3\"></span></span>, <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>funzio<span class=\"_ _3\"></span>namento <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>monitoraggio <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span>hanno <span class=\"_ _8\"></span>ritenuto <span class=\"_ _8\"></span>opportuno <span class=\"_ _f\"></span>allocare <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>avviamenti <span class=\"_ _8\"></span>rive<span class=\"_ _3\"></span>nienti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>acquisizio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>opera<span class=\"_ _3\"></span>nti <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>settore<span class=\"_ _89\"> </span>\u201cDistribuzione\u201d<span class=\"ff1\"> al <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po di <span class=\"_ _2\"></span>CGU della <span class=\"_ _2\"></span>Busin<span class=\"_ _3\"></span>ess Unit <span class=\"_ _2\"></span>Distribuzione in <span class=\"_ _2\"></span>lu<span class=\"_ _3\"></span>ogo delle singole <span class=\"_ _2\"></span>CGU-P<span class=\"_ _3\"></span>aese. <span class=\"_ _2\"></span>P<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>motivo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span>pone <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>test <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>impairment <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>capitale <span class=\"_ _3\"></span>investito <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ogn<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>anno,<span class=\"_ _89\"> </span>individuando come \u201ccas<span class=\"_ _3\"></span>h generating un<span class=\"_ _3\"></span>its\u201d:<span class=\"_ _89\"> </span>a)<span class=\"ff10 ls0\"> <span class=\"_ _2f\"> </span><span class=\"ff1\">le <span class=\"_ _f\"></span>singole <span class=\"_ _f\"></span><span class=\"ff9\">societ\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>appartenenza <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>setto<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>Distribuzione <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>all\u2019area <span class=\"_ _f\"></span>geografica <span class=\"_ _f\"></span>(ovvero <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span></span></span></span>Italia, <span class=\"_ _8\"></span>Francia,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Penisola <span class=\"_ _f\"></span>Iberica, <span class=\"_ _8\"></span>Grec<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>Mess<span class=\"_ _3\"></span>ico), <span class=\"_ _f\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>ve<span class=\"_ _3\"></span>ngono <span class=\"_ _f\"></span>raggruppate <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span>Distribuzione <span class=\"ff9\">ai f<span class=\"_ _3\"></span>ini dell\u2019impairment test<span class=\"_ _3\"></span> dell\u2019avviam<span class=\"_ _3\"></span>ento<span class=\"_ _3\"></span></span>;<span class=\"_ _89\"> </span>b)<span class=\"ff10 ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">le  singole <span class=\"_ _e\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>sett<span class=\"_ _3\"></span>ore  S<span class=\"_ _3\"></span>hipping,<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>pe<span class=\"_ _3\"></span>r <span class=\"_ _3e\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"> </span>quale <span class=\"_ _e\"> </span>viene <span class=\"_ _e\"> </span>adottata <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>diversa <span class=\"_ _e\"> </span>metodologia <span class=\"_ _e\"> </span>di<span class=\"_ _89\"> </span></span></span>applicazione del DCF <span class=\"_ _3\"></span>(Discounted Cash Flow<span class=\"_ _3\"></span>) come sp<span class=\"_ _3\"></span>iegato pi\u00f9 avanti, CGU <span class=\"_ _3\"></span>\u201cShipping\u201d.<span class=\"_ _89\"> </span>Sulla <span class=\"_ _28\"></span>base <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>quanto <span class=\"_ _f\"></span>sopra <span class=\"_ _28\"></span>indicato, <span class=\"_ _f\"></span>l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>est <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>verifica <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0 <span class=\"_ _28\"></span>dell\u2019avviamento <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span>effettuato <span class=\"_ _2b\"> </span>confrontando <span class=\"_ _28\"> </span>il <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>contabile <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>CGU <span class=\"_ _28\"> </span>\u201cD<span class=\"_ _3\"></span>istribuzione\u201d <span class=\"_ _2b\"> </span>al <span class=\"_ _28\"> </span>suo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>recu<span class=\"_ _3\"></span>perabile,<span class=\"_ _89\"> </span>determinato sulla base del <span class=\"_ _3\"></span>valore d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">che \u00e8<span class=\"_ _3\"></span> ottenuto dal<span class=\"_ _3\"></span>la sommatoria dei segue<span class=\"_ _3\"></span>nti elementi attual<span class=\"_ _3\"></span>izzati:<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Flusso <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>cassa <span class=\"_ _28\"> </span>operativo <span class=\"_ _28\"> </span>desunto <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ai <span class=\"_ _28\"> </span>Budget <span class=\"_ _28\"></span>redatti <span class=\"_ _28\"> </span>ogni <span class=\"_ _28\"></span>anno <span class=\"_ _28\"></span>dalle <span class=\"_ _28\"> </span>societ\u00e0<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>appartenenti <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>BU<span class=\"_ _89\"> </span></span></span>Distribuzione, e deb<span class=\"_ _3\"></span>itament<span class=\"_ _3\"></span>e approvati dal Co<span class=\"_ _3\"></span>nsiglio d<span class=\"_ _3\"></span>i Amministrazione dell<span class=\"_ _3\"></span>a Capogru<span class=\"_ _3\"></span>ppo;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Tiraggio <span class=\"_ _2\"></span>inerziale per <span class=\"_ _b\"></span>il <span class=\"_ _2\"></span>secondo e <span class=\"_ _b\"></span>terzo <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>dati <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>Budget <span class=\"_ _2\"></span>utilizzati p<span class=\"_ _2\"></span>er il <span class=\"_ _b\"></span>primo anno,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sal<span class=\"_ _3\"></span>vo <span class=\"_ _2\"></span>alcuni<span class=\"_ _89\"> </span></span></span>correttivi per societ\u00e0 p<span class=\"_ _3\"></span>er le quali \u00e8 pre<span class=\"_ _3\"></span>visto una specific<span class=\"_ _3\"></span>a evoluzione pros<span class=\"_ _3\"></span>pettica;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Terminal Value che l<span class=\"_ _3\"></span>e societ\u00e0 s<span class=\"_ _3\"></span>aranno in grado di gene<span class=\"_ _3\"></span>rare secondo le sti<span class=\"_ _3\"></span>me del m<span class=\"_ _3\"></span>anagement<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Il risultato della sommato<span class=\"_ _3\"></span>ria sopra r<span class=\"_ _3\"></span>iportata costituisce<span class=\"_ _3\"></span> l\u2019Enterprise Value<span class=\"_ _3\"></span>, valore c<span class=\"_ _3\"></span>he viene confrontat<span class=\"_ _3\"></span>o con il<span class=\"_ _89\"> </span>valore contabile dell\u2019at<span class=\"_ _3\"></span>tivit\u00e0 oggetto di test di <span class=\"_ _3\"></span>impairment, ed in<span class=\"_ _3\"></span> particolare:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>Capitali <span class=\"_ _f\"></span>Investiti <span class=\"_ _f\"></span>Net<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span><span class=\"ff9\">(di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>\u201cCIN\u201d)</span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>CGU/GC<span class=\"_ _3\"></span>GU <span class=\"_ _f\"></span>espressi <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>consolidato<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span></span>comprensivi <span class=\"_ _f\"></span>cio\u00e8 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>avviamenti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _28\"></span>altre <span class=\"_ _f\"></span>scritture <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rett<span class=\"_ _3\"></span>ifica <span class=\"_ _f\"></span>apportate <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>sed<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>consolidamento ed al<span class=\"_ _3\"></span> netto di event<span class=\"_ _3\"></span>uali surplus asset<span class=\"_ _3\"></span>; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con  il  valore  di <span class=\"_ _e\"> </span>carico  complessivo  dell<span class=\"_ _3\"></span>e  partecipaz<span class=\"_ _3\"></span>ioni,  avendo <span class=\"_ _e\"> </span>cura  di  so<span class=\"_ _3\"></span>ttrarre  il  valore <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span></span></span>Posizione <span class=\"_ _8\"></span>Finanziaria<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Netta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>aggiungere <span class=\"_ _8\"></span>eventu<span class=\"_ _3\"></span>ali <span class=\"_ _8\"></span>surplus <span class=\"_ _8\"></span>asset<span class=\"_ _3\"></span><span class=\"ff9\">, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>anze <span class=\"_ _8\"></span>dell\u2019analisi<span class=\"_ _89\"> </span></span>dei triggering events<span class=\"_ _3\"></span> per il b<span class=\"_ _3\"></span>ilancio separato<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Per <span class=\"_ _2\"></span>la CGU <span class=\"_ _b\"></span>Sh<span class=\"_ _3\"></span>ipping, <span class=\"_ _2\"></span>rap<span class=\"_ _3\"></span>presentata da <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>le societ\u00e0 <span class=\"_ _2\"></span>del settore, <span class=\"_ _2\"></span>invece, <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi <span class=\"_ _b\"></span>di cassa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>icolata<span class=\"_ _89\"> </span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>arco <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>emp<span class=\"_ _3\"></span>orale <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>CGU <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>res<span class=\"_ _3\"></span>idua <span class=\"_ _f\"></span>vita <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>tile <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>navi<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>come<span class=\"_ _89\"> </span>valore <span class=\"_ _3\"></span>final<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>\u201cscrap <span class=\"_ _8\"></span>value\u201d<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _8\"></span>La <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iversa <span class=\"_ _8\"></span>metodologia <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>dovut<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>asset<span class=\"_ _3\"></span>s, <span class=\"_ _8\"></span>ovvero<span class=\"_ _89\"> </span></span>delle  navi, <span class=\"_ _e\"> </span>impiegati  nell\u2019<span class=\"_ _3\"></span><span class=\"ff1\">attivit\u00e0. <span class=\"_ _e\"> </span></span>Si  segnala <span class=\"_ _e\"> </span>che  per <span class=\"_ _e\"> </span>l\u2019arco  di  t<span class=\"_ _3\"></span>empo  tra  l<span class=\"_ _3\"></span>\u2019anno  succ<span class=\"_ _3\"></span>essivo  al  Bud<span class=\"_ _3\"></span>get  di<span class=\"_ _89\"> </span>riferimento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019an<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>previst<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _2\"></span>della vi<span class=\"_ _2\"></span>ta utile <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span><span class=\"ff1\">l<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>navi <span class=\"_ _2\"></span>viene<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>Adjusted EBITDA <span class=\"_ _b\"></span>stimato<span class=\"_ _89\"> </span></span>prudentemente sulla b<span class=\"_ _3\"></span>ase del dat<span class=\"_ _3\"></span>o di Budget. Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>ingole <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>controllate <span class=\"_ _f\"></span>viene <span class=\"_ _28\"></span>elaborata <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>analisi <span class=\"_ _f\"></span>sugli <span class=\"_ _28\"></span>indicatori <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>perdita <span class=\"_ _28\"></span>durevole <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _20\"> </span>-<span class=\"_ _89\"> </span>Triggering Events in b<span class=\"_ _3\"></span>ase a quanto pr<span class=\"_ _3\"></span>evisto dal princip<span class=\"_ _3\"></span>io IAS 36.<span class=\"_ _89\"> </span>Nella <span class=\"_ _2b\"> </span>predispos<span class=\"_ _3\"></span>izione <span class=\"_ _2b\"> </span>dell\u2019i<span class=\"_ _3\"></span>mpairment <span class=\"_ _20\"> </span>test <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>usati <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>dati <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>Budget <span class=\"_ _2b\"> </span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">5 <span class=\"_ _20\"> </span>approvati <span class=\"_ _2b\"> </span>nel <span class=\"_ _20\"> </span>Consiglio <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span></span>Amministrazione del<span class=\"_ _3\"></span>la Cap<span class=\"_ _3\"></span>ogruppo in data 3<span class=\"_ _3\"></span> febbraio <span class=\"_ _3\"></span>2025.<span class=\"_ _89\"> </span>Per <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>\u2019attualizzazione <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>utilizza <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>asso <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>sc<span class=\"_ _3\"></span>onto <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span><span class=\"ffc\">WACC <span class=\"_ _28\"> </span>post-ta<span class=\"_ _3\"></span>x<span class=\"ff1\"> <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>tiene <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>dei <span class=\"_ _2b\"> </span>rischi <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>pecifici<span class=\"_ _89\"> </span></span></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ispecchia <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>valutazioni <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>denaro.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bas<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>ponderazione<span class=\"_ _89\"> </span>tra <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>debito <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>\u2019equity, <span class=\"_ _28\"> </span>elaborato<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sull<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>base <span class=\"_ _2b\"> </span>dei <span class=\"_ _28\"> </span>valori <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"> </span>comparab<span class=\"_ _3\"></span>ili <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>q<span class=\"_ _8\"></span><span class=\"ff1\">uelle<span class=\"_ _89\"> </span></span>appartenenti <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>mpairment. <span class=\"_ _8\"></span><span class=\"ff9\">P<span class=\"_ _3\"></span>er <span class=\"_ _8\"></span>l\u2019impairment <span class=\"_ _3\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span></span>24 <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>fatto <span class=\"_ _3\"></span>ricorso<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ome <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>nel<span class=\"_ _89\"> </span>precedente esercizio, <span class=\"_ _2\"></span>ad un <span class=\"_ _2\"></span>professionista esterno, <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>determinazi<span class=\"_ _3\"></span>one dei <span class=\"_ _2\"></span>parametri applicati <span class=\"_ _2\"></span>nel test, <span class=\"_ _2\"></span>come<span class=\"_ _89\"> </span>indicati qui di seguito<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Si <span class=\"_ _25\"> </span>segnala <span class=\"_ _25\"> </span>che<span class=\"_ _3\"></span>, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>rife<span class=\"_ _3\"></span>rimento <span class=\"_ _25\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>comunicazione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ESMA <span class=\"_ _26\"> </span>del <span class=\"_ _25\"> </span>24 <span class=\"_ _25\"> </span>ottobre <span class=\"_ _26\"> </span>2024 <span class=\"_ _e\"> </span>( <span class=\"_ _27\"> </span><span class=\"ffc\">Eu<span class=\"_ _3\"></span>ropean <span class=\"_ _25\"> </span>Commo<span class=\"_ _3\"></span>n<span class=\"_ _89\"> </span></span>Enforcement <span class=\"_ _8\"></span>priorities<span class=\"ff1\"> <span class=\"_ _8\"></span>- <span class=\"_ _3\"></span>E<span class=\"_ _3\"></span>CEP <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>precedenti <span class=\"_ _8\"></span>ECEP <span class=\"_ _3\"></span>2021,<span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>2023) <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>richiamo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>attenzio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span></span>Consob n<span class=\"ls1b\">. </span>2/2<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>20 dicembre 2024, <span class=\"_ _2\"></span>il Gruppo continua a <span class=\"_ _2\"></span>monitorare gli i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>patti legati <span class=\"_ _2\"></span>al clima, che p<span class=\"_ _2\"></span>osso<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span>diventare <span class=\"_ _8\"></span>rilevanti, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>modo <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>valutare <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ci <span class=\"_ _8\"></span>saranno <span class=\"_ _8\"></span>sviluppi <span class=\"_ _8\"></span>significativi <span class=\"_ _8\"></span>derivanti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>questioni <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>al<span class=\"_ _89\"> </span>clima <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>nel <span class=\"_ _28\"> </span>caso <span class=\"_ _28\"> </span>con <span class=\"_ _28\"></span>quale <span class=\"_ _28\"></span>intensit\u00e0 <span class=\"_ _f\"></span>tali <span class=\"_ _2b\"> </span>sviluppi <span class=\"_ _28\"> </span>influenzino <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0, <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>perazioni<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>e, <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consegue<span class=\"_ _3\"></span>nza, <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span>rendicontazione <span class=\"_ _8\"></span>finanziaria <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>tal <span class=\"_ _8\"></span>fine \u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>avviato u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>tavolo <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>onsultazione <span class=\"_ _f\"></span>interdiscipl<span class=\"_ _3\"></span>inare<span class=\"_ _89\"> </span>costituito <span class=\"_ _f\"></span>da <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>funzioni<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>compiere <span class=\"_ _f\"></span>una <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>icognizione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>rischi <span class=\"_ _f\"></span>fisici <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>transizio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span>derivanti da fattori coll<span class=\"_ _3\"></span>egati al clima (<span class=\"_ _3\"></span><span class=\"ffc\">climate<span class=\"_ _3\"></span>-related matt<span class=\"_ _3\"></span>ers</span>) a cui \u00e8 sog<span class=\"_ _3\"></span>getto il gruppo e <span class=\"_ _3\"></span>i suoi attivi. Da  tale <span class=\"_ _3e\"> </span>t<span class=\"_ _3\"></span>avolo  di <span class=\"_ _e\"> </span>lavoro,  che <span class=\"_ _3e\"> </span>sa<span class=\"_ _3\"></span>r\u00e0  periodica<span class=\"_ _3\"></span>mente  a<span class=\"_ _3\"></span>ggiornato,  non <span class=\"_ _e\"> </span>sono <span class=\"_ _3e\"> </span>quind<span class=\"_ _3\"></span>i  emersi  ele<span class=\"_ _3\"></span>menti  tali <span class=\"_ _e\"> </span>da<span class=\"_ _89\"> </span>modificare <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>elaborazione <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>piani <span class=\"_ _8\"></span>sottostanti <span class=\"_ _8\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>preparazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ell\u2019impairment<span class=\"_ _89\"> </span>test <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>possano <span class=\"_ _3\"></span>dar <span class=\"_ _8\"></span>luogo a <span class=\"_ _8\"></span>rettifiche <span class=\"_ _8\"></span><span class=\"ff9\">rilevanti <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>degli <span class=\"_ _8\"></span>attivi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>entro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>l\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _89\"> </span></span>successivo. Lo <span class=\"_ _2\"></span>sviluppo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>conteg<span class=\"_ _3\"></span>gi <span class=\"_ _2\"></span>effettu<span class=\"_ _3\"></span>ati <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>portato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>deter<span class=\"_ _3\"></span>minazione <span class=\"_ _2\"></span>degli Enter<span class=\"_ _3\"></span>prise <span class=\"_ _2\"></span>Value, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>riepilogati <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span>tabella <span class=\"_ _28\"> </span>sottostante, <span class=\"_ _28\"> </span>comparati <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>i <span class=\"_ _28\"></span>rispettivi <span class=\"_ _28\"></span>Capitali <span class=\"_ _28\"> </span>Investiti <span class=\"_ _28\"> </span>Netti <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>CGU <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>GCGU, <span class=\"_ _28\"> </span>evidenziandon<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>i<span class=\"_ _89\"> </span>rispettivi <span class=\"_ _f\"></span>Head-roo<span class=\"_ _3\"></span>m. <span class=\"_ _f\"></span>Di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>risultanze<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>con<span class=\"_ _3\"></span>teggi <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"></span>evidenziato <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>amp<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>margini <span class=\"_ _f\"></span>(i <span class=\"_ _f\"></span>cosiddetti<span class=\"_ _89\"> </span>\u201c<span class=\"ff1\">He<span class=\"lsd\">ad</span>-</span>room\u201d) tra i valor<span class=\"_ _3\"></span>i contabili delle CGU<span class=\"_ _3\"></span><span class=\"ff1\"> e G<span class=\"_ _3\"></span>CGU, rappresenta<span class=\"_ _3\"></span>ti dai rispetti<span class=\"_ _3\"></span>vi Capitali Investiti N<span class=\"_ _3\"></span>etti, ed i<span class=\"_ _89\"> </span></span>corrispettivi valori d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">rappr<span class=\"_ _3\"></span>esentati dagli Ent<span class=\"_ _3\"></span>erprise Value<span class=\"_ _3\"></span>.</span><table class=\"s w316 h1ff\" id=\"_9915716f-6ae2-41ee-99d3-39c3a51498e0\"><tr><td class=\"c x181 y1207 w127 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1cd y1207 w12c h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1ce y1207 w12d h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td><td class=\"c x1cf y1208 w317 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Enterprise<span class=\"_ _89\"> </span></div></td><td class=\"c x1d0 y1207 w12f h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">CIN Conso </div></td><td class=\"c x1d1 y1207 w130 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Head-room </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1cf y112a w318 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Value</div></td><td></td><td></td></tr><tr><td class=\"c x181 y1209 w127 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y1209 w12c h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">8,31% </div></td><td class=\"c x1ce y1209 w12d h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">1,40% </div></td><td class=\"c x1d2 y1209 w12e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">572.038  </div></td><td class=\"c x1d0 y1209 w12f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">275.716  </div></td><td class=\"c x1d1 y1209 w130 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">296.322  </div></td></tr><tr><td class=\"c x181 y120a w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Shipping </div></td><td class=\"c x1cd y120a w12c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11,35% </div></td><td class=\"c x1ce y120a w12d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x1d2 y120a w12e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.339  </div></td><td class=\"c x1d0 y120a w12f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">42.451  </div></td><td class=\"c x1d1 y120a w130 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.887  </div></td></tr></table>Si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _2\"></span>i valori <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>CIN <span class=\"_ _2\"></span><span class=\"ff1\">C<span class=\"ff9\">o<span class=\"_ _3\"></span>nso\u201d <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>ichino <span class=\"_ _2\"></span>le somme <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>C<span class=\"_ _3\"></span>IN <span class=\"_ _2\"></span>delle diverse <span class=\"_ _2\"></span>societ\u00e0 appartenenti <span class=\"_ _2\"></span>alle varie<span class=\"_ _89\"> </span></span></span>CGU, <span class=\"_ _3\"></span>dedott<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>partecipazioni <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>partenenti <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>stessa <span class=\"_ _8\"></span>CGU <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>incrementati <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>Avviamento <span class=\"_ _25\"> </span><span class=\"ff9\">e/o <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>alt<span class=\"_ _3\"></span>re <span class=\"_ _e\"> </span>rettifiche <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>sede<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>conteggiat<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>nell\u2019ambito <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _89\"> </span></span>consolidato<span class=\"_ _3\"></span> ed al netto di eventu<span class=\"_ _3\"></span>ali surplus asset<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>L\u2019analisi di<span class=\"_ _2\"></span> <span class=\"ff1\">Sensitivity<span class=\"_ _3\"></span> </span>\u00e8 <span class=\"_ _2\"></span>stata condotta evidenziando, <span class=\"_ _2\"></span>sulla base dei <span class=\"_ _2\"></span>dati dell\u2019impairment <span class=\"_ _2\"></span>test, quanto <span class=\"_ _2\"></span>do<span class=\"_ _3\"></span>vrebbe<span class=\"_ _89\"> </span>diminuire l\u2019Adj<span class=\"_ _3\"></span><span class=\"ff1\">usted <span class=\"_ _3\"></span>EBITDA</span>, fer<span class=\"_ _3\"></span>mi i <span class=\"_ _3\"></span>parametri di <span class=\"_ _3\"></span>WACC e <span class=\"_ _3\"></span>\u201cg\u201d <span class=\"_ _3\"></span>rate, per <span class=\"_ _3\"></span>azzerare <span class=\"_ _3\"></span>l\u2019\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Head-</span>room\u201d <span class=\"_ _3\"></span>delle divers<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>CGU e GCGU, c<span class=\"_ _3\"></span>os\u00ec come su <span class=\"_ _3\"></span>quale valore dovrebb<span class=\"_ _3\"></span>e collocarsi il WA<span class=\"_ _3\"></span>CC, fermi i valor<span class=\"_ _3\"></span>i di Adj<span class=\"_ _3\"></span>usted<span class=\"_ _3\"></span> EBITDA <span class=\"ff9\">e \u201c<span class=\"_ _3\"></span>g\u201d<span class=\"_ _89\"> </span></span>rate, per <span class=\"_ _2\"></span>l\u2019azzerame<span class=\"_ _3\"></span>nto dell\u2019\u201d<span class=\"ff1\">Head-roo<span class=\"_ _3\"></span>m</span>\u201d<span class=\"ff1\"> </span>e <span class=\"_ _2\"></span>lo stesso per il <span class=\"_ _2\"></span>\u201cg\u201d rate, <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>ermi i <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>i di <span class=\"_ _2\"></span>A<span class=\"_ _3\"></span>dj<span class=\"ff1\">ust<span class=\"_ _3\"></span>ed EBITDA <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> WACC.<span class=\"_ _89\"> </span></span>La tabella seguente r<span class=\"_ _3\"></span>iporta il risultato d<span class=\"_ _3\"></span>i tale test.<table class=\"s w319 h200\" id=\"_dd68a120-9b80-43e4-9aa0-2bbf4ef842fe\"><tr><td class=\"c x181 y120b w127 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">CGU </div></td><td class=\"c x1cd y120b w131 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Adjusted EBITDA </div></td><td class=\"c x1d3 y120b w132 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1d4 y120b w133 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td></tr><tr><td class=\"c x181 y120c w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y120c w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-28,02% </div></td><td class=\"c x1d3 y120c w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">88,62% </div></td><td class=\"c x1d4 y120c w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-8,56% </div></td></tr><tr><td class=\"c x181 y120d w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Cosiarma </div></td><td class=\"c x1cd y120d w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-29,38% </div></td><td class=\"c x1d3 y120d w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99,20% </div></td><td class=\"c x1d4 y120d w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr></table>Si segnala<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _8\"></span>non si<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>verificate <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> val<span class=\"_ _3\"></span>utazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> delle attivit\u00e0 <span class=\"_ _2\"></span>immater<span class=\"_ _3\"></span>iali <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>iverse dall\u2019avviamento, nella scelta <span class=\"_ _2\"></span>del metodo di <span class=\"_ _2\"></span>ammo<span class=\"_ _3\"></span>rtamento, n\u00e9 <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>e siano <span class=\"_ _2\"></span>stati<span class=\"_ _89\"> </span> individuati  indicatori  endogen<span class=\"ff9\">i  ed  esogeni <span class=\"_ _20\"> </span>che  diano  un\u2019indicazione  che  le <span class=\"_ _20\"> </span>immobilizzazioni  immateriali<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>possano aver subito una rid<span class=\"_ _3\"></span>uzione di valo<span class=\"_ _3\"></span>re.<span class=\"_ _89\"> </span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span><span class=\"ls45\">ha</span> <span class=\"_ _8\"></span>verificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>enuta <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>quattro <span class=\"_ _8\"></span>uni<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _8\"></span>Cale <span class=\"_ _8\"></span>Ross<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>ragione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>l prevedibile andamento <span class=\"_ _2\"></span>futu<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>del business <span class=\"_ _2\"></span>stesso<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>avvisando pertanto <span class=\"_ _2\"></span>necessit<span class=\"_ _3\"></span>\u00e0 di<span class=\"_ _2\"></span> <span class=\"ffc\">i<span class=\"_ _3\"></span>mpairment<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e </span></span>delle navi stesse.<span class=\"_ _89\"> </span>Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _20\"> </span><span class=\"ls26\">20</span>24 <span class=\"_ _20\"> </span><span class=\"ff9\">il <span class=\"_ _28\"> </span>Gr<span class=\"_ _3\"></span>uppo <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>verificato<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>l\u2019insussistenza <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>indicato<span class=\"_ _3\"></span>ri <span class=\"_ _2b\"> </span>endog<span class=\"_ _3\"></span>eni <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>eso<span class=\"_ _3\"></span>geni <span class=\"_ _2b\"> </span>di  p<span class=\"_ _2\"></span>ossibil<span class=\"_ _3\"></span>e </span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>della <span class=\"_ _28\"> </span>voce <span class=\"_ _28\"></span>Immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>macchinar<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>Di <span class=\"_ _28\"></span>conseguenza, <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _28\"> </span>Immobili,<span class=\"_ _3\"></span> impianti e macchinar<span class=\"_ _3\"></span>i non \u00e8 st<span class=\"_ _3\"></span>ato sottoposto a t<span class=\"_ _3\"></span>est di impairment<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>NOTA 6. Attivit<span class=\"_ _2\"></span>\u00e0 fiscali differite <table class=\"s w37c h213\" id=\"_9982db6f-f85a-4b53-ad05-19380fc44a9b\"><tr><td class=\"c x181 y132d w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y132d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y132d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y132d w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y132e w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x20c y132e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x182 y132e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td><td class=\"c x20d y132e w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(560) </div></td></tr></table>Le <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>differit<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>rile<span class=\"_ _3\"></span>vate <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>crit<span class=\"_ _3\"></span>erio <span class=\"_ _8\"></span>prudenz<span class=\"_ _3\"></span>iale <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>ne<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>valutato <span class=\"_ _8\"></span>rag<span class=\"_ _3\"></span>ionevole <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>probabile il loro recupero a <span class=\"_ _2\"></span>mezzo dei futuri imponibili; esse possono derivare dalle differenze temporanee tra<span class=\"_ _89\"> </span>il valore dell<span class=\"_ _3\"></span>e attivit\u00e0 <span class=\"_ _3\"></span>e passi<span class=\"_ _3\"></span>vit\u00e0 rifless<span class=\"_ _3\"></span>i nel b<span class=\"_ _3\"></span>ilancio <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al valore <span class=\"_ _3\"></span>delle stesse <span class=\"_ _3\"></span>ai fini fi<span class=\"_ _3\"></span>scali co<span class=\"_ _3\"></span>s\u00ec come dal<span class=\"_ _3\"></span>le<span class=\"_ _89\"> </span>perdite fiscali riportabil<span class=\"_ _3\"></span>i agli esercizi suc<span class=\"_ _3\"></span>cessivi. La voce A<span class=\"_ _3\"></span>ttivit\u00e0 fiscal<span class=\"_ _3\"></span>i diffe<span class=\"_ _3\"></span>rite al <span class=\"_ _3\"></span>31 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4, <span class=\"_ _3\"></span>pari ad<span class=\"_ _3\"></span> euro <span class=\"_ _3\"></span>6.981<span class=\"_ _3\"></span> miglia<span class=\"_ _3\"></span>ia \u00e8 <span class=\"_ _3\"></span>rilevata s<span class=\"_ _3\"></span>ia in <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>alla<span class=\"_ _89\"> </span>valorizzazione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>pregresse <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _8\"></span>italiane <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>estere, <span class=\"_ _8\"></span>che<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>tem<span class=\"_ _3\"></span>porali <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>imponibilit\u00e0/deducibil<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>ricavi <span class=\"_ _26\"> </span>secondo <span class=\"_ _25\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>rispettive <span class=\"_ _26\"> </span>normative <span class=\"_ _25\"> </span>fiscal<span class=\"_ _3\"></span>i, <span class=\"_ _25\"> </span>quali <span class=\"_ _25\"> </span>ad <span class=\"_ _25\"> </span>es<span class=\"_ _3\"></span>empio <span class=\"_ _26\"> </span>gli<span class=\"_ _89\"> </span>accantonamenti ai <span class=\"_ _2\"></span>fondi <span class=\"_ _2\"></span>ris<span class=\"_ _3\"></span>chi <span class=\"_ _2\"></span>e svalutazione <span class=\"_ _2\"></span>crediti, nonch\u00e9 <span class=\"_ _2\"></span>alle scritture <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ransizione <span class=\"_ _2\"></span>ai principi <span class=\"_ _2\"></span>IFRS, quali<span class=\"_ _89\"> </span>ad  esempio  la  determinazione  della  p<span class=\"_ _2\"></span>assi<span class=\"_ _3\"></span>vit\u00e0  per  benefici  definiti  ai <span class=\"_ _20\"> </span>dipendenti  secondo  la  metodologia<span class=\"_ _89\"> </span>attuariale. Per <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>concerne <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>composiz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>movimentaz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tale <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>rimanda <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>riportato <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>tabella sotto<span class=\"_ _3\"></span>stante e nella Nota 29 \u201cImpost<span class=\"_ _3\"></span>e sul reddito<span class=\"_ _3\"></span>\u201d. <table class=\"s w32d h214\" id=\"_41556ad6-064c-4957-8fce-f03c8f8e71b1\"><tr><td class=\"c x181 y132f wa h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y132f wb h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y132f wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1330 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Perdite fiscali </div></td><td class=\"c x1d9 y1330 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.236  </div></td><td class=\"c x183 y1330 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.670  </div></td></tr><tr><td class=\"c x181 y1331 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto Piani benefici definiti ai dipendenti </div></td><td class=\"c x1d9 y1331 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1331 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">709  </div></td></tr><tr><td class=\"c x181 y1332 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti/Avviamenti/Marchio </div></td><td class=\"c x1d9 y1332 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">443 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1332 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">519  </div></td></tr><tr><td class=\"c x181 y1333 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazioni ed accantonamenti </div></td><td class=\"c x1d9 y1333 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">760  </div></td><td class=\"c x183 y1333 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">815  </div></td></tr><tr><td class=\"c x181 y1334 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x1d9 y1334 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">179  </div></td><td class=\"c x183 y1334 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">270  </div></td></tr><tr><td class=\"c x181 y1335 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Vari minori </div></td><td class=\"c x1d9 y1335 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">669 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1335 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">557 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1336 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x1d9 y1336 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x183 y1336 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td></tr></table>NOTA 7. Riman<span class=\"_ _2\"></span>enze<table class=\"s w37c h215\" id=\"_07fb0428-ef01-4de7-b226-ce9b536916f1\"><tr><td class=\"c x181 y1337 w154 h30\"><div class=\"t m0 xa h12 y1ca ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1337 w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1337 w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1337 w153 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1338 w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Materie prime e di consu<span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span> </div></td><td class=\"c x20c y1338 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.096 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y1338 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.675 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y1338 w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(579)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1339 w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 biologiche<span class=\"_ _3\"></span> </div></td><td class=\"c x20c y1339 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">257 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y1339 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">348 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y1339 w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(91)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y133a w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Prodotti finiti e merc<span class=\"_ _3\"></span>i </div></td><td class=\"c x20c y133a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">42.180 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y133a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.094 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y133a w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.086 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y133b w154 h13\"><div class=\"t m0 xa h2 ybe1 ff6 fs0 fc4 sc0 ls0 ws0\">Rimanenze </div></td><td class=\"c x20c y133b w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">54.533 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y133b w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">53.118 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y133b w153 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.415 <span class=\"fs0\"> </span></div></td></tr></table>Le <span class=\"_ _28\"> </span>rimanenze <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>materie <span class=\"_ _2b\"> </span>prime <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onsumo <span class=\"_ _2b\"> </span>sono <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>appresentate <span class=\"_ _2b\"> </span>essenzialmen<span class=\"_ _3\"></span>te <span class=\"_ _28\"> </span>dai <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>eriali <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>imbal<span class=\"_ _3\"></span>lo<span class=\"_ _89\"> </span>utilizzati dalle <span class=\"_ _3\"></span>societ\u00e0 d<span class=\"_ _3\"></span>istrib<span class=\"_ _3\"></span>utrici e dai <span class=\"_ _3\"></span>carburant<span class=\"_ _3\"></span>i, lub<span class=\"_ _3\"></span>rificanti e <span class=\"_ _3\"></span>pezzi<span class=\"_ _3\"></span> di r<span class=\"_ _3\"></span>icambio <span class=\"_ _3\"></span>delle so<span class=\"_ _3\"></span>ciet\u00e0 di <span class=\"_ _3\"></span>trasporto <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>sono <span class=\"_ _f\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>FIFO. <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>biologiche <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>riferite <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>P<span class=\"_ _3\"></span>roductores<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>Jalisco <span class=\"_ _8\"></span>S.A<span class=\"_ _3\"></span>.C.V.<span class=\"_ _89\"> </span>relativamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>frutta <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>fase <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>maturazione <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>pianta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>rispettivamente <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>257 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>ed<span class=\"_ _89\"> </span>euro <span class=\"ls13\">348</span> migliaia al 31 dic<span class=\"_ _3\"></span>embre 20<span class=\"_ _3\"></span>24 ed al 31 dic<span class=\"_ _3\"></span>embre 20<span class=\"_ _3\"></span>23, raccolta e <span class=\"_ _3\"></span>venduta nei m<span class=\"_ _3\"></span>esi successivi.<span class=\"_ _89\"> </span>Al 31 <span class=\"_ _3\"></span>dicembre 2024 <span class=\"_ _3\"></span><span class=\"ff9\">il <span class=\"_ _3\"></span>valore delle <span class=\"_ _3\"></span>rimanenze <span class=\"_ _3\"></span>aument<span class=\"_ _3\"></span>a rispetto <span class=\"_ _3\"></span>all\u2019esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>di euro <span class=\"_ _8\"></span></span>1.415 <span class=\"_ _3\"></span>migliaia<span class=\"_ _89\"> </span>legato <span class=\"_ _8\"></span>principalmente <span class=\"_ _8\"></span><span class=\"lsd\">ai</span> <span class=\"_ _8\"></span>maggiori <span class=\"_ _8\"></span>stock <span class=\"_ _8\"></span>puntuali <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _8\"></span>anno <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>magazz<span class=\"_ _3\"></span>ino <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>au<span class=\"_ _3\"></span>mentati<span class=\"_ _89\"> </span>valori dei prezzi un<span class=\"_ _3\"></span>itari per via dell\u2019inflaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span>NOTA 8. Crediti<span class=\"_ _2\"></span> commerciali <table class=\"s w37c h216\" id=\"_2421f0d7-0d81-446d-bcda-371685199b05\"><tr><td class=\"c x181 y133c w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y133c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y133c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y133c w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y133d w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti verso clienti </div></td><td class=\"c x20c y133d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">164.127  </div></td><td class=\"c x182 y133d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.258  </div></td><td class=\"c x20d y133d w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.869  </div></td></tr><tr><td class=\"c x181 y133e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti vs societ\u00e0 del Gruppo non consolidate integralmente </div></td><td class=\"c x20c y133e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">836  </div></td><td class=\"c x182 y133e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.394  </div></td><td class=\"c x20d y133e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(558) </div></td></tr><tr><td class=\"c x181 y133f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti verso parti correlate </div></td><td class=\"c x20c y133f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">135  </div></td><td class=\"c x182 y133f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">131  </div></td><td class=\"c x20d y133f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1340 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo svalutazione crediti </div></td><td class=\"c x20c y1340 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(10.743) </div></td><td class=\"c x182 y1340 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(11.546) </div></td><td class=\"c x20d y1340 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">803  </div></td></tr><tr><td class=\"c x181 y1341 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x20c y1341 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x182 y1341 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.237  </div></td><td class=\"c x20d y1341 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.117  </div></td></tr></table>Tutti <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>crediti <span class=\"_ _20\"> </span>commerciali <span class=\"_ _20\"> </span>sono <span class=\"_ _2b\"> </span>es<span class=\"_ _3\"></span>igibili <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span>ntro <span class=\"_ _20\"> </span>l\u2019esercizio <span class=\"_ _2b\"> </span>succ<span class=\"_ _3\"></span>essivo <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>derivan<span class=\"_ _3\"></span>o <span class=\"_ _20\"> </span>da <span class=\"_ _2b\"> </span>normali <span class=\"_ _20\"> </span>condizioni <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span>vendita. <span class=\"_ _3\"></span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>siano <span class=\"_ _8\"></span>esposti <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>stanziati <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>rso <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _3\"></span>ann<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>copertura dei crediti in <span class=\"_ _2\"></span>soff<span class=\"_ _3\"></span>erenz<span class=\"ff9\">a o di dubbia esigi<span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>ilit\u00e0 ancora iscritti in bilancio nell\u2019attesa della conclusione<span class=\"_ _89\"> </span></span>delle <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>procedure <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span>corsuali <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>tentat<span class=\"_ _3\"></span>ivi <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>rec<span class=\"_ _3\"></span>upero stragiudiziali. <span class=\"_ _2\"></span>Non <span class=\"_ _2\"></span>esistono crediti <span class=\"_ _b\"></span>scadenti <span class=\"_ _2\"></span>oltre<span class=\"_ _89\"> </span>i <span class=\"_ _f\"></span>cinque <span class=\"_ _f\"></span>eserc<span class=\"_ _3\"></span>izi. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>rit<span class=\"_ _3\"></span>iene <span class=\"_ _f\"></span>che <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>svalutazio<span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>crediti <span class=\"_ _f\"></span>sia <span class=\"_ _f\"></span>congruo <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>far <span class=\"_ _f\"></span>fronte <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>pote<span class=\"_ _3\"></span>nziali<span class=\"_ _89\"> </span>inesigibilit\u00e0 sui credit<span class=\"_ _3\"></span>i scaduti.<span class=\"_ _89\"> </span>Al <span class=\"_ _f\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>2024 <span class=\"_ _f\"></span><span class=\"ff9\">la <span class=\"_ _28\"> </span>posta <span class=\"_ _28\"> </span>\u201cCrediti <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ommerciali\u201d <span class=\"_ _28\"> </span>presenta <span class=\"_ _28\"></span>un <span class=\"_ _f\"></span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span></span>10.117 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"></span>legato<span class=\"_ _89\"> </span>soprattutto <span class=\"_ _20\"> </span>all\u2019aumento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _20\"> </span>crediti <span class=\"_ _2b\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>istrib<span class=\"_ _3\"></span>utrici  e <span class=\"_ _20\"> </span>all\u2019incremento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _2b\"> </span>fat<span class=\"_ _3\"></span>turati <span class=\"_ _20\"> </span>ed <span class=\"_ _2b\"> </span>alla  diversa<span class=\"_ _89\"> </span>dinamica dei volumi de<span class=\"_ _3\"></span>gli incassi nei giorni <span class=\"_ _3\"></span>immediatamente <span class=\"_ _3\"></span>precedenti e succ<span class=\"_ _3\"></span>essivi al 31 dice<span class=\"_ _3\"></span>mbre<span class=\"_ _8\"></span>.  Il <span class=\"_ _2\"></span>sa<span class=\"_ _3\"></span>ldo dei <span class=\"_ _2\"></span>crediti<span class=\"_ _3\"></span> v<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>rso societ\u00e0 del <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po collegate <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> correlate si <span class=\"_ _2\"></span>riferisce principal<span class=\"_ _3\"></span>mente a <span class=\"_ _2\"></span>normal<span class=\"_ _3\"></span>i crediti <span class=\"_ _2\"></span>di<span class=\"_ _89\"> </span>fornitura e per l\u2019anal<span class=\"_ _3\"></span>isi delle posizioni s<span class=\"_ _3\"></span>i rimanda alla <span class=\"_ _3\"></span>Nota 34 sulle parti correlat<span class=\"_ _3\"></span>e. Di <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>riporta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>movimentazione <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fondo <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>credit<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>predispone <span class=\"_ _8\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un\u2019ottica<span class=\"_ _89\"> </span>realistica basata sull<span class=\"_ _3\"></span>\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disc<span class=\"_ _3\"></span>iplinato dall\u2019IFRS 9<span class=\"_ _3\"></span> \u201c<span class=\"_ _8\"></span><span class=\"ffc\">expected losses</span><span class=\"ls1c\">\u201d<span class=\"_ _89\"> </span></span>e ch<span class=\"_ _2\"></span>e risulta, inoltre, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>prensiva di <span class=\"_ _2\"></span>una quota di euro 50 <span class=\"_ _2\"></span>migliaia a fronte <span class=\"_ _2\"></span>del pi\u00f9 ge<span class=\"_ _2\"></span>ner<span class=\"_ _3\"></span>ico rischio <span class=\"_ _2\"></span>di mancato<span class=\"_ _89\"> </span>incasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tutte <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>fi<span class=\"_ _2\"></span>nanziar<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>esposte <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>bilancio. <span class=\"_ _f\"></span>Alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bilancio <span class=\"_ _f\"></span>rimangono <span class=\"_ _8\"></span>iscr<span class=\"_ _3\"></span>itti <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>10,7<span class=\"_ _89\"> </span>milioni, <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte p<span class=\"_ _2\"></span>i\u00f9 <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ignificativa, <span class=\"_ _2\"></span>quasi euro <span class=\"_ _2\"></span>8,9 mi<span class=\"_ _2\"></span>lion<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>capo <span class=\"_ _2\"></span>alla principale <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _2\"></span>dist<span class=\"_ _3\"></span>ributric<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>italiana, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>portoghese, <span class=\"_ _8\"></span>greca<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>spa<span class=\"_ _3\"></span>gnola <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fro<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>scadu<span class=\"_ _3\"></span>ti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>pres<span class=\"_ _3\"></span>soch\u00e9<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>intera<span class=\"_ _3\"></span>mente <span class=\"_ _8\"></span>svalut<span class=\"_ _3\"></span>ati<span class=\"_ _89\"> </span>nella fascia oltre l\u2019anno.<span class=\"_ _89\"> </span><table class=\"s w37d h217\" id=\"_c6ccd263-85dd-426b-a2e6-437f68e8e739\"><tr><td class=\"c x181 y1342 wa h31\"><div class=\"t m0 xa h12 yc15 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1342 w25 h31\"><div class=\"t m0 xa h12 yc15 ff4 fs7 fc2 sc0 ls0 ws0\">Fondo svalutazione crediti </div></td></tr><tr><td class=\"c x181 y1343 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1d9 y1343 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(11.546) </div></td></tr><tr><td class=\"c x181 y1344 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimenti del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1345 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x1d9 y1345 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(786) </div></td></tr><tr><td class=\"c x181 y1346 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Utilizzo/rilascio  </div></td><td class=\"c x1d9 y1346 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.588  </div></td></tr><tr><td class=\"c x181 y1347 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione di perimetro </div></td><td class=\"c x1d9 y1347 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1348 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1d9 y1348 w25 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1349 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1d9 y1349 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.743) </div></td></tr></table>Di seguito la suddivision<span class=\"_ _3\"></span>e dei crediti per area <span class=\"_ _3\"></span>geografic<span class=\"_ _3\"></span>a: <table class=\"s w37c h218\" id=\"_97446ac9-30bd-4831-9b07-651653d6f390\"><tr><td class=\"c x181 y134a w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y134a w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y134a w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y134a w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y134b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x20c y134b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">63.889  </div></td><td class=\"c x182 y134b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59.919  </div></td><td class=\"c x20d y134b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.970  </div></td></tr><tr><td class=\"c x181 y134c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Paesi CEE </div></td><td class=\"c x20c y134c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">86.096  </div></td><td class=\"c x182 y134c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">80.642  </div></td><td class=\"c x20d y134c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.454  </div></td></tr><tr><td class=\"c x181 y134d w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Paesi Extra-CEE </div></td><td class=\"c x20c y134d w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.369  </div></td><td class=\"c x182 y134d w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.676  </div></td><td class=\"c x20d y134d w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y134e w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x20c y134e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x182 y134e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.237  </div></td><td class=\"c x20d y134e w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.117  </div></td></tr></table>La voce \u201cFondi\u201d <span class=\"ff1\">comprende stanziamenti effettu<span class=\"_ _3\"></span>ati in <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>unzione di contenziosi in essere al 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4 in<span class=\"_ _89\"> </span></span>varie societ\u00e0 d<span class=\"_ _3\"></span>el Gruppo, fr<span class=\"_ _3\"></span>utto di stim<span class=\"_ _3\"></span>e accurate da<span class=\"_ _3\"></span> parte degl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _3\"></span> nonch\u00e9 <span class=\"_ _3\"></span>il fondo cost<span class=\"_ _3\"></span>ituito per<span class=\"_ _89\"> </span>le p<span class=\"_ _2\"></span>rev<span class=\"_ _3\"></span>iste spese <span class=\"_ _2\"></span>di manutenzione da <span class=\"ff9\">sostenersi <span class=\"_ _2\"></span>al momento della restituzione <span class=\"_ _2\"></span>dei contenitori usati <span class=\"_ _2\"></span>nell\u2019attivit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span></span>di trasporto navale al t<span class=\"_ _3\"></span>ermine del cont<span class=\"_ _3\"></span>ratto.<span class=\"_ _89\"> </span>Si s<span class=\"_ _3\"></span>egnala, <span class=\"_ _8\"></span>a r<span class=\"_ _3\"></span>iguardo, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 <span class=\"_ _3\"></span>ha in <span class=\"_ _8\"></span>essere c<span class=\"_ _3\"></span>ontratti <span class=\"_ _3\"></span>derivati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>relativi alla <span class=\"_ _8\"></span>copertura <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse, <span class=\"_ _8\"></span>bunker/EUA-E<span class=\"_ _3\"></span>TS <span class=\"_ _8\"></span><span class=\"ls22\">ed</span> <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>gnalato <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span><span class=\"lsa4\">Not<span class=\"ls22\">e <span class=\"_ _8\"></span></span></span>5 <span class=\"_ _3\"></span>e 14<span class=\"ls0\">. </span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>infatti, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span> (swa<span class=\"_ _3\"></span>p) <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>bunker<span class=\"_ _3\"></span>/EUA-<span class=\"_ _89\"> </span>ETS <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>armatric<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attivato <span class=\"_ _8\"></span>allo <span class=\"_ _3\"></span>scopo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ridurre <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>risch<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>variazioni <span class=\"_ _3\"></span>del prezzo della <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>cui fair <span class=\"_ _3\"></span>value \u00e8 <span class=\"_ _8\"></span>positivo per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>158 <span class=\"_ _3\"></span>migliaia, rile<span class=\"_ _3\"></span>vato <span class=\"_ _3\"></span>nella voce <span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ltri crediti <span class=\"_ _3\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _3\"></span>i con co<span class=\"_ _3\"></span>ntropartita la riserva d<span class=\"_ _3\"></span>i patrimon<span class=\"_ _3\"></span>io netto appositamen<span class=\"_ _3\"></span>te designata<span class=\"_ _8\"></span>. Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>uno <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nteresse, <span class=\"_ _f\"></span>legat<span class=\"_ _3\"></span><span class=\"ls40\">o <span class=\"_ _8\"></span></span>al<span class=\"_ _3\"></span> finanziamento <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls24\">90</span> <span class=\"_ _28\"></span>milioni, <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>alu<span class=\"ls85\">e <span class=\"_ _28\"></span></span></span>\u00e8 <span class=\"_ _f\"></span>negativo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>746 <span class=\"_ _28\"></span>migliaia, <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ilevato <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>voce passivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti c<span class=\"_ _3\"></span>on contropartita<span class=\"_ _3\"></span> la riserva d<span class=\"_ _3\"></span>i patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _3\"></span></span> Ancora <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>secondo<span class=\"_ _3\"></span> st<span class=\"_ _3\"></span>rume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>opertura<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> inter<span class=\"_ _3\"></span>esse, <span class=\"_ _3\"></span>legato<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>amento <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni, il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value <span class=\"_ _f\"></span></span>posit<span class=\"_ _3\"></span>ivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls17\">117</span> <span class=\"_ _f\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rilevato <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>voce <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _28\"> </span>con contropartita la riserva di <span class=\"_ _3\"></span>patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-731": {
   "value": "I costi di manut<span class=\"_ _3\"></span>enzione ave<span class=\"_ _3\"></span>nti natura ord<span class=\"_ _3\"></span>inaria sono a<span class=\"_ _3\"></span>ddebitati integralme<span class=\"_ _3\"></span>nte al c<span class=\"_ _3\"></span>onto economico<span class=\"_ _3\"></span>, mentre gli<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ammodernamenti <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>migliorie <span class=\"_ _f\"></span>ave<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>increm<span class=\"_ _3\"></span>entativa <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>attribuiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>cespiti <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>riferiscono <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span> sono ammortizzati in relazi<span class=\"_ _3\"></span>one alle residu<span class=\"_ _3\"></span>e possibilit\u00e0 di utilizzo degli stessi<span class=\"_ _3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-691": {
   "value": "Leasing<span class=\"_ _89\"> </span>Il Gruppo ha in essere vari contratt<span class=\"_ _3\"></span>i di affitto, noleggio e lease operativi per l\u2019utilizzo d<span class=\"_ _3\"></span>i magazzini,<span class=\"_ _3\"></span><span class=\"ff1\"> navi, uffici<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span>veicoli, containe<span class=\"_ _3\"></span>rs, macc<span class=\"_ _3\"></span>hinari ed al<span class=\"_ _3\"></span>tre <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>minori <span class=\"_ _3\"></span>di propriet\u00e0 <span class=\"_ _3\"></span>di terz<span class=\"_ _3\"></span>i. I <span class=\"_ _3\"></span>contrat<span class=\"_ _3\"></span>ti sono <span class=\"_ _3\"></span>in gen<span class=\"_ _3\"></span>ere st<span class=\"_ _3\"></span>ipulati<span class=\"_ _89\"> </span>per <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>durata <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>3 <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>20 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _8\"></span>anni, <span class=\"_ _3\"></span>ma <span class=\"_ _8\"></span>possono <span class=\"_ _3\"></span>av<span class=\"_ _3\"></span>ere <span class=\"_ _8\"></span>opzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>est<span class=\"_ _3\"></span>ensione. <span class=\"_ _8\"></span>I <span class=\"_ _3\"></span>termini <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>negoziazio<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span>negoziati individualm<span class=\"_ _3\"></span>ente e contengono una <span class=\"_ _3\"></span>vasta gamma d<span class=\"_ _3\"></span>i termini e condiz<span class=\"_ _3\"></span>ioni differenti. A p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>ire dal 1\u00b0 <span class=\"_ _2\"></span>gennaio<span class=\"_ _3\"></span> 2019, <span class=\"_ _2\"></span>a seguito della p<span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>ma applicazione dell\u2019IFRS 16, <span class=\"_ _2\"></span>il Gruppo riconosce per <span class=\"_ _2\"></span>tu<span class=\"_ _3\"></span>tti tali<span class=\"_ _89\"> </span>contratti di <span class=\"_ _b\"></span>lease, ad <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>ezione <span class=\"_ _2\"></span>di quelli <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve termine <span class=\"_ _2\"></span>(i.e. <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>ratti <span class=\"_ _2\"></span>di locazione <span class=\"_ _2\"></span>con durata <span class=\"_ _2\"></span>inferiore <span class=\"_ _2\"></span>o uguale<span class=\"_ _89\"> </span>a 12 mesi che non conte<span class=\"ff9\">ngono un\u2019opzione<span class=\"_ _3\"></span> di acquisto) e di quelli con <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 di modest<span class=\"_ _3\"></span>o valore (cio\u00e8 aventi un<span class=\"_ _89\"> </span></span>valore unitario <span class=\"_ _3\"></span>inferiore ad<span class=\"_ _3\"></span> usd <span class=\"_ _3\"></span>5 migliaia), <span class=\"_ _3\"></span>un diritto <span class=\"_ _3\"></span>d\u2019uso al<span class=\"_ _3\"></span>la data d<span class=\"_ _3\"></span>i inizio del <span class=\"_ _3\"></span>leasing, che <span class=\"_ _3\"></span>corrisponde al<span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span>data in cui <span class=\"_ _2\"></span>l\u2019at<span class=\"_ _3\"></span>tivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>elativi a contratti a breve termine<span class=\"_ _89\"> </span>e a basso valore sono r<span class=\"_ _3\"></span>ilevati a conto eco<span class=\"_ _3\"></span>nomico come <span class=\"_ _3\"></span>costi a quote costant<span class=\"_ _3\"></span>i lungo la durata d<span class=\"_ _3\"></span>el lease.<span class=\"_ _89\"> </span>I <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iritti <span class=\"_ _b\"></span>d\u2019u<span class=\"_ _3\"></span>so <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _2\"></span>costo, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>ammortamenti; <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>assegnato <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso corrisponde<span class=\"_ _89\"> </span>all'ammontare <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span><span class=\"ffc\">leasing <span class=\"_ _f\"></span></span>rilevate,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oltre <span class=\"_ _28\"></span>ai <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>diretti <span class=\"_ _28\"></span>iniziali <span class=\"_ _f\"></span>sostenuti, <span class=\"_ _28\"></span>ai <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>anoni <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span><span class=\"ffc\">leasing<span class=\"_ _89\"> </span></span>regolati al<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inizio <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>precede<span class=\"_ _3\"></span>ntemente, <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>pristino, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>net<span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>di ev<span class=\"_ _3\"></span>entuali <span class=\"_ _3\"></span>incenti<span class=\"_ _3\"></span>vi d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>leasing <span class=\"_ _3\"></span><span class=\"ff1\">ricevuti. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo no<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>ragionevolmente <span class=\"_ _3\"></span>certo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>otten<span class=\"_ _3\"></span>ere <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>propriet\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bene <span class=\"_ _3\"></span>locat<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ffc\">leasing</span>, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>d'u<span class=\"_ _3\"></span>so <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>ammortizzati <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>costanti <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>del<span class=\"_ _89\"> </span>contratto. <span class=\"_ _8\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>leasing <span class=\"_ _8\"></span>trasferisc<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span><span class=\"ff9\">la <span class=\"_ _3\"></span>propriet\u00e0 <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>sottostante <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>Gruppo <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>termine <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>leasing <span class=\"_ _8\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>aspet<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>l\u2019esercizio <span class=\"_ _8\"></span>dell\u2019o<span class=\"_ _3\"></span>pzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _f\"></span>sar\u00e0 <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _8\"></span>lungo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _8\"></span>dell\u2019attiv<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ttostante, <span class=\"_ _8\"></span>determinata <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>stessa <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>quel<span class=\"_ _3\"></span><span class=\"ff1\">la <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>categoria <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>Immobili,<span class=\"_ _89\"> </span></span>impianti <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>macchinari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>appartenenza. <span class=\"_ _8\"></span><span class=\"ff9\">Il <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>\u00e8, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iminuito<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>eventuali <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>erdite<span class=\"_ _89\"> </span>per <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ret<span class=\"_ _3\"></span>tificato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>riflettere eventuali <span class=\"_ _b\"></span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2\"></span>derivant<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>valuta<span class=\"_ _8\"></span>zioni <span class=\"_ _2\"></span>suc<span class=\"_ _3\"></span>cessive<span class=\"_ _89\"> </span>della passivit\u00e0 del leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _89\"> </span>La passi<span class=\"_ _3\"></span>vit\u00e0 fi<span class=\"_ _3\"></span>nanziaria <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span><span class=\"ffc\">leasing <span class=\"_ _3\"></span><span class=\"ff9\">\u00e8 <span class=\"_ _3\"></span>rilevata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inizio <span class=\"_ _3\"></span>dell\u2019accordo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n valore <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mplessivo <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span></span></span>valore  attual<span class=\"_ _3\"></span>e  dei  cano<span class=\"_ _3\"></span>ni  di <span class=\"_ _e\"> </span><span class=\"ffc\">leasing <span class=\"_ _e\"> </span></span>da  corrispondere  nel <span class=\"_ _e\"> </span>corso  dell<span class=\"_ _3\"></span>a  durata <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>el  contrat<span class=\"_ _3\"></span>to,  determinato<span class=\"_ _89\"> </span>utilizzando un <span class=\"_ _3\"></span>opportuno <span class=\"_ _3\"></span>tasso<span class=\"_ _3\"></span> di inter<span class=\"_ _3\"></span>esse (<span class=\"_ _8\"></span><span class=\"ffc\">Borrowing <span class=\"_ _3\"></span>Rate</span>) <span class=\"_ _3\"></span>basato <span class=\"_ _3\"></span>sulle co<span class=\"_ _3\"></span>ndizioni del <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>finanziario<span class=\"_ _89\"> </span>del momento, la durat<span class=\"_ _3\"></span>a del lease, la valuta<span class=\"_ _3\"></span> e lo stand<span class=\"_ _3\"></span>ing dell<span class=\"_ _3\"></span>a societ\u00e0.  I pagamenti dovuti per <span class=\"_ _3\"></span>il leasing inclusi n<span class=\"_ _3\"></span>ella valutazio<span class=\"_ _3\"></span>ne dell<span class=\"_ _3\"></span>e sue <span class=\"_ _3\"></span>passivit\u00e0 com<span class=\"_ _3\"></span>prendono:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">i p<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>gamenti fiss<span class=\"_ _3\"></span>i;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">i <span class=\"_ _b\"></span>pagamenti variabili <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>dipendono da <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>indice o <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>tasso, valutati <span class=\"_ _2\"></span>inizialmente <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>tilizzando <span class=\"_ _2\"></span>un indice<span class=\"_ _89\"> </span></span></span>o un tasso alla dat<span class=\"_ _3\"></span>a di decorrenza;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">gli importi che si prevede di pagar<span class=\"_ _3\"></span>e a titolo di garanzia <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>valore residuo; <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">il prezzo di <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un\u2019opzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquisto c<span class=\"_ _3\"></span>he il <span class=\"_ _3\"></span>Gr<span class=\"_ _3\"></span>uppo ha <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole <span class=\"_ _3\"></span>certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>esercitare, <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>pagamenti <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ovuti <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>leasing <span class=\"_ _28\"></span>in <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>rinnovo <span class=\"_ _f\"></span>fac<span class=\"_ _3\"></span>oltativo <span class=\"_ _f\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>rag<span class=\"_ _3\"></span>ionevole<span class=\"_ _89\"> </span>certezza <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>esercitare <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>rinnovo, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>penal<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>risoluzione <span class=\"_ _f\"></span>anticipata <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>leasing, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>meno<span class=\"_ _89\"> </span></span>che il Gruppo non abbia la r<span class=\"_ _3\"></span>agionevole certezza<span class=\"_ _3\"></span> di non risol<span class=\"_ _3\"></span>vere anticipatamente<span class=\"_ _3\"></span> il leasing.<span class=\"_ _89\"> </span>Dopo  la <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>inizio, <span class=\"_ _3e\"> </span>l<span class=\"_ _3\"></span>'ammontare <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>passivit\u00e0 <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>contratti <span class=\"_ _e\"> </span>di  locaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>aumenta <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>riflettere <span class=\"_ _e\"> </span>la<span class=\"_ _89\"> </span>maturazione <span class=\"_ _28\"></span>degli <span class=\"_ _f\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>dimi<span class=\"_ _3\"></span>nuisce <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>riflettere<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>i <span class=\"_ _28\"> </span>pagamenti <span class=\"_ _28\"></span>effettuati. <span class=\"_ _28\"></span>Ogni <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span><span class=\"ffc\">leasing<span class=\"_ _3\"></span> <span class=\"_ _f\"></span></span><span class=\"ls2c\">\u00e8<span class=\"_ _89\"> </span></span>ripartito <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>ri<span class=\"_ _3\"></span>mborso <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>quota <span class=\"_ _8\"></span>ca<span class=\"_ _3\"></span>pitale <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>costo <span class=\"_ _f\"></span>finanziario. <span class=\"_ _28\"></span><span class=\"ff9\">Quest\u2019ultimo <span class=\"_ _f\"></span></span>\u00e8 <span class=\"_ _8\"></span>im<span class=\"_ _3\"></span>putato <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>contratto, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>rifl<span class=\"_ _3\"></span>ettere <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ostante <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>debito <span class=\"_ _8\"></span>residuo<span class=\"_ _89\"> </span>della passivit\u00e0 per ciascun periodo. In caso di <span class=\"_ _2\"></span>accord<span class=\"_ _3\"></span>i di sub-loc<span class=\"_ _3\"></span>azione e <span class=\"_ _2\"></span>di mod<span class=\"_ _3\"></span>ifica del contratto di locazione,<span class=\"_ _89\"> </span>si applicano le regole <span class=\"_ _3\"></span>richieste dal IFRS 1<span class=\"_ _3\"></span>6-<span class=\"ff9\">\u2018Leas<span class=\"_ _3\"></span>es\u2019. </span>I contratti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inclusi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>esclusi <span class=\"_ _3\"></span>dall\u2019applicazione<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio, in <span class=\"_ _3\"></span>base ad<span class=\"_ _3\"></span> anal<span class=\"_ _3\"></span>isi <span class=\"_ _3\"></span>dettagliate ese<span class=\"_ _3\"></span>guite <span class=\"_ _3\"></span>a livell<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>di  singolo  accordo  ed<span class=\"_ _3\"></span>  in  linea  con  le  r<span class=\"_ _3\"></span>egole  previst<span class=\"_ _3\"></span>e  dai  principi  IFRS<span class=\"_ _3\"></span>.  La  durata  del <span class=\"_ _25\"> </span><span class=\"ffc\">lease  </span>\u00e8  calcolat<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>considerando <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>periodo <span class=\"_ _f\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _f\"></span>annullabile <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span><span class=\"ffc\">leasing</span>, <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>periodi <span class=\"_ _f\"></span>coperti <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>un'opzion<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>estensione<span class=\"_ _89\"> </span>dell\u2019accordo <span class=\"_ _2b\"> </span>se <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>ragionevo<span class=\"_ _3\"></span>lmente <span class=\"_ _28\"> </span>certo <span class=\"_ _2b\"> </span>che <span class=\"_ _28\"> </span>verr\u00e0 <span class=\"_ _28\"> </span>es<span class=\"_ _3\"></span>ercitata, <span class=\"_ _2b\"> </span>o <span class=\"_ _28\"> </span>qualsiasi <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _2b\"> </span>coperto <span class=\"_ _28\"> </span>da <span class=\"_ _2b\"> </span>un'opzione <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span>risoluzione del contratto di locazione, <span class=\"_ _2\"></span>se \u00e8 ragionevolmente certo non ess<span class=\"_ _3\"></span>ere esercitat<span class=\"_ _3\"></span>o. Il <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po valuta se <span class=\"_ _2\"></span>sia<span class=\"_ _89\"> </span>ragionevolmente certo <span class=\"_ _2\"></span>esercitare o <span class=\"_ _b\"></span>meno le <span class=\"_ _b\"></span>opzio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>di estensione <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di ri<span class=\"_ _2\"></span>sol<span class=\"_ _3\"></span>uzione tenendo <span class=\"_ _2\"></span>conto di <span class=\"_ _b\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>fatt<span class=\"_ _3\"></span>ori<span class=\"_ _89\"> </span>rilevanti c<span class=\"_ _3\"></span>he c<span class=\"_ _3\"></span>reano <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>incentivo <span class=\"_ _3\"></span>econom<span class=\"_ _3\"></span>ico <span class=\"_ _3\"></span>afferente <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>decisioni. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _3\"></span>iniziale <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>iesaminata<span class=\"_ _89\"> </span>se <span class=\"_ _3\"></span>si <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>evento <span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>gnificativo <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>cambiamento <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>caratteristiche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>influiscono <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>valutazione<span class=\"_ _89\"> </span>stessa e che siano sot<span class=\"_ _3\"></span>to il control<span class=\"_ _3\"></span>lo del Gruppo. I <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>interesse <span class=\"_ _f\"></span>marginale <span class=\"_ _f\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>G<span class=\"_ _3\"></span>ruppo <span class=\"_ _8\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>rivisti <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>icorrente <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>applicat<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti<span class=\"_ _89\"> </span>aventi <span class=\"_ _28\"></span>caratteristiche <span class=\"_ _28\"> </span>simili, <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>ati <span class=\"_ _28\"></span>considerati <span class=\"_ _28\"> </span>come <span class=\"_ _28\"></span>un <span class=\"_ _28\"></span>unico <span class=\"_ _28\"></span>portafoglio <span class=\"_ _28\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>contratti. <span class=\"_ _28\"> </span>I <span class=\"_ _28\"></span>tassi <span class=\"_ _28\"></span>sono<span class=\"_ _89\"> </span>determinati p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>imulare <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>teorico <span class=\"_ _2\"></span>tasso marginale <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>interesse coerente <span class=\"_ _b\"></span>con i <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span>tratti <span class=\"_ _2\"></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valut<span class=\"_ _3\"></span>azione.<span class=\"_ _89\"> </span>Gli <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>mag<span class=\"_ _3\"></span>giormente <span class=\"_ _3\"></span>sig<span class=\"_ _3\"></span>nificativi <span class=\"_ _3\"></span>considerat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>nell\u2019aggiustame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tas<span class=\"_ _3\"></span>so <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ffc\">credit<span class=\"_ _3\"></span>-risk <span class=\"_ _3\"></span>spread<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\">di<span class=\"_ _89\"> </span></span></span>ciascun <span class=\"_ _2\"></span>Paese <span class=\"_ _2\"></span>osservab<span class=\"_ _3\"></span>ile <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ul <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la div<span class=\"_ _2\"></span>ersa durata <span class=\"_ _b\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>loc<span class=\"_ _3\"></span>azione. <span class=\"_ _b\"></span>I <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>interess<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>esplicitati<span class=\"_ _89\"> </span>all\u2019interno <span class=\"_ _f\"></span>degli <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>cordi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span><span class=\"ffc\">lea<span class=\"_ _3\"></span>sing <span class=\"_ _f\"></span><span class=\"ff1\">sono <span class=\"_ _f\"></span>rari. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>incentivi <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span></span>l<span class=\"_ _3\"></span>easing <span class=\"_ _f\"></span><span class=\"ff1\">ricevuti <span class=\"_ _f\"></span>entro <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span></span></span>inizio <span class=\"_ _f\"></span>dell\u2019ac<span class=\"_ _3\"></span>cordo <span class=\"_ _28\"></span>sono <span class=\"_ _f\"></span>imputati <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>diretta <span class=\"_ _28\"></span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>diritto <span class=\"_ _28\"></span>d'uso. <span class=\"_ _f\"></span>Gli <span class=\"_ _28\"></span>incentivi <span class=\"_ _f\"></span>per <span class=\"_ _28\"> </span>il <span class=\"_ _f\"></span>leasin<span class=\"_ _3\"></span>g<span class=\"_ _89\"> </span>concordati <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>durat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>considerati <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>modifiche <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _8\"></span>originale <span class=\"_ _8\"></span>misura<span class=\"_ _8\"></span>to<span class=\"_ _89\"> </span>alla <span class=\"_ _f\"></span>data <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>modifica, <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>onseguente <span class=\"_ _f\"></span>im<span class=\"_ _3\"></span>patto <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>si<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>diritto <span class=\"_ _f\"></span>d'uso <span class=\"_ _f\"></span>sia <span class=\"_ _f\"></span>della<span class=\"_ _89\"> </span>passivit\u00e0 per leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _89\"> </span>Nel <span class=\"_ _3\"></span>prospetto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimoniale<span class=\"_ _8\"></span>-<span class=\"ff9\">finanziaria<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo es<span class=\"_ _3\"></span>pone <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>\u201cright <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>use\u201d <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>soddisfano<span class=\"_ _89\"> </span></span>la <span class=\"_ _b\"></span>definiz<span class=\"_ _3\"></span>ione <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>invest<span class=\"_ _3\"></span>imenti <span class=\"_ _b\"></span>im<span class=\"_ _3\"></span>mobiliari <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _b\"></span>\u201cI<span class=\"_ _3\"></span>mmobili<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mpianti <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>macc<span class=\"_ _3\"></span>hinari<span class=\"ff9\">\u201d <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _b\"></span>leas<span class=\"_ _3\"></span>ing<span class=\"_ _89\"> </span></span></span>nella voce \u201c<span class=\"ff1\">Passi<span class=\"_ _3\"></span>vit\u00e0 finanziarie</span>\u201d<span class=\"ff1\">,<span class=\"_ _3\"></span> nelle sezioni <span class=\"_ _3\"></span>non correnti e/o<span class=\"_ _3\"></span> correnti in funz<span class=\"_ _3\"></span>ione dell<span class=\"_ _3\"></span>e relative scadenze<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-692": {
   "value": "Perdite di val<span class=\"_ _2\"></span>ore<span class=\"_ _89\"> </span>Ad ogni <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>ilancio, il Gruppo <span class=\"_ _2\"></span>rivede il valore <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>abile delle p<span class=\"_ _2\"></span>rop<span class=\"_ _3\"></span>rie attivit\u00e0 immateriali <span class=\"_ _2\"></span>e<span class=\"_ _8\"></span> degli immobili,<span class=\"_ _89\"> </span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>macchinari <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>determinare <span class=\"_ _f\"></span>se <span class=\"_ _28\"></span>vi <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>indicazioni <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>queste <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _f\"></span>abb<span class=\"_ _3\"></span>iano <span class=\"_ _f\"></span>subito <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>rdite <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>valore. Qualora queste indicazioni esistano, viene <span class=\"_ _2\"></span>sti<span class=\"_ _3\"></span>mato il valore recuperabile <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i tali attivit\u00e0 p<span class=\"_ _2\"></span>er determina<span class=\"_ _3\"></span>re<span class=\"_ _89\"> </span>l\u2019eventuale  importo  della  svalutazione. <span class=\"_ _20\"> </span>Dove  non  \u00e8  possibile  stimare  il  valore  recuperabile <span class=\"_ _20\"> </span>di  un\u2019attivit\u00e0<span class=\"_ _89\"> </span>individualmente, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>effettua <span class=\"_ _3\"></span>la sti<span class=\"_ _3\"></span>ma del<span class=\"_ _3\"></span> valore<span class=\"_ _3\"></span> recu<span class=\"_ _3\"></span>perabi<span class=\"_ _3\"></span>le<span class=\"_ _3\"></span> della <span class=\"_ _3\"></span>unit\u00e0 <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>rice di <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>finanziari<span class=\"_ _89\"> </span>cui <span class=\"_ _2\"></span>l\u2019attivit\u00e0 <span class=\"_ _2\"></span>appartiene<span class=\"_ _3\"></span>.<span class=\"ff1\"> <span class=\"_ _2\"></span><span class=\"ff9\">Le attivit\u00e0 <span class=\"_ _b\"></span>immater<span class=\"_ _3\"></span>iali <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ile <span class=\"_ _2\"></span>indefinita <span class=\"_ _2\"></span>o non <span class=\"_ _b\"></span>ancora <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isponibili p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>l\u2019ut<span class=\"_ _3\"></span>ilizzo <span class=\"_ _2\"></span>sono<span class=\"_ _89\"> </span></span></span>sottoposte a verif<span class=\"_ _3\"></span>ica per per<span class=\"_ _3\"></span>dita di valo<span class=\"_ _3\"></span>re ogni anno<span class=\"_ _3\"></span> o pi\u00f9 fre<span class=\"_ _3\"></span>quentemente<span class=\"_ _3\"></span>, ogniqualvolt<span class=\"_ _3\"></span>a vi sia un\u2019indicaz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span>che <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>possa <span class=\"_ _8\"></span>aver <span class=\"_ _3\"></span>subito <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>perdita <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span><span class=\"ff1\">ore. <span class=\"_ _8\"></span></span>L\u2019ammontare <span class=\"_ _3\"></span>recu<span class=\"_ _3\"></span>perabile <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>maggiore <span class=\"_ _3\"></span>fra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span><span class=\"ffc\">fai<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>value<span class=\"_ _89\"> </span></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>vendita <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>d\u2019uso<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>N<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>d\u2019u<span class=\"_ _3\"></span>so, <span class=\"_ _2\"></span>i <span class=\"_ _b\"></span>fl<span class=\"_ _3\"></span>ussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>stimat<span class=\"_ _8\"></span><span class=\"ff1 ls20\">i<span class=\"_ _89\"> </span></span>sono <span class=\"_ _2\"></span>sco<span class=\"_ _3\"></span>ntati <span class=\"_ _2\"></span>al loro <span class=\"_ _2\"></span>valore attuale <span class=\"_ _2\"></span>utilizzando un <span class=\"_ _b\"></span>tasso<span class=\"_ _3\"></span> al <span class=\"_ _b\"></span>lord<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>delle imposte <span class=\"_ _2\"></span>che riflette <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>valutaz<span class=\"_ _3\"></span>ioni <span class=\"_ _2\"></span>correnti<span class=\"_ _89\"> </span>di mercato <span class=\"_ _2\"></span>del valore del <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>enaro e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ei rischi <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>pecifici dell\u2019attivit\u00e0.<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Se l\u2019ammontare recuperabile di <span class=\"_ _2\"></span>un\u2019att<span class=\"_ _3\"></span>ivit\u00e0 (o<span class=\"_ _89\"> </span>di una unit\u00e0 generatrice di flussi fi<span class=\"_ _2\"></span>nanz<span class=\"_ _3\"></span>iari) \u00e8 stimato essere inferiore rispetto al relativo valore <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>abile, esso<span class=\"_ _89\"> </span>\u00e8 <span class=\"_ _2b\"> </span>ridotto<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>minor <span class=\"_ _2b\"> </span>valor<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>recuperabile. <span class=\"_ _2b\"> </span>La  p<span class=\"_ _2\"></span>erdita  di <span class=\"_ _2b\"> </span>valore <span class=\"_ _20\"> </span>\u00e8 <span class=\"_ _2b\"> </span>rilevata  nel <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _20\"> </span>economico.<span class=\"_ _3\"></span>  Quando <span class=\"_ _2b\"> </span>una<span class=\"_ _89\"> </span>svalutazione <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>ha <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _8\"></span>ragione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>mantenuta, <span class=\"_ _f\"></span><span class=\"ff9\">il <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _8\"></span>dell\u2019at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>(o <span class=\"_ _8\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice<span class=\"_ _89\"> </span></span>di flussi <span class=\"_ _2\"></span>finanziari), ad <span class=\"_ _2\"></span>eccezione del<span class=\"ff9\">l\u2019avviamento<span class=\"_ _3\"></span></span>, \u00e8 <span class=\"_ _2\"></span>incrementat<span class=\"_ _3\"></span>o al <span class=\"_ _2\"></span>nuovo valore <span class=\"_ _2\"></span>derivante dalla stima <span class=\"_ _2\"></span>del suo<span class=\"_ _89\"> </span>valore <span class=\"_ _2b\"> </span>re<span class=\"ff9\">c<span class=\"_ _3\"></span>uperabile, <span class=\"_ _20\"> </span>ma <span class=\"_ _2b\"> </span>no<span class=\"_ _3\"></span>n <span class=\"_ _2b\"> </span>oltre <span class=\"_ _20\"> </span>il <span class=\"_ _2b\"> </span>valore <span class=\"_ _20\"> </span>netto <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>carico <span class=\"_ _2b\"> </span>che <span class=\"_ _20\"> </span>l\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>avrebb<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>avuto <span class=\"_ _2b\"> </span>se <span class=\"_ _20\"> </span>non <span class=\"_ _2b\"> </span>fosse <span class=\"_ _20\"> </span>stata<span class=\"_ _89\"> </span></span>effettuata <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>svalu<span class=\"_ _3\"></span>tazione <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdita <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>valore<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>Il <span class=\"_ _8\"></span>riprist<span class=\"_ _3\"></span>ino <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>imputato <span class=\"_ _f\"></span>imm<span class=\"_ _8\"></span>ediatamente <span class=\"_ _f\"></span>al <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>onto<span class=\"_ _89\"> </span>economico.<span class=\"_ _89\"> </span>Nel <span class=\"_ _8\"></span>capitolo <span class=\"_ _3\"></span>dedicato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>l\u2019impairment <span class=\"_ _8\"></span>test <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>esposto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>maniera <span class=\"_ _8\"></span>dettagl<span class=\"_ _3\"></span>iata <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ocedimento <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span>validazione <span class=\"_ _3\"></span>degli <span class=\"_ _8\"></span>importi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>avviamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>bilancio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>sets <span class=\"_ _3\"></span>immaterial<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>mat<span class=\"_ _3\"></span>eriali <span class=\"_ _3\"></span>detenuti <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span>le<span class=\"_ _89\"> </span>societ\u00e0 del Gruppo<span class=\"_ _3\"></span>. Impairment te<span class=\"_ _2\"></span>st Lo <span class=\"_ _28\"></span>IAS <span class=\"_ _f\"></span>36 <span class=\"_ _28\"> </span>richiede <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ttoporre <span class=\"_ _28\"></span>ad <span class=\"_ _28\"></span>impairment <span class=\"_ _f\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>definite <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>iscritte <span class=\"_ _28\"> </span>nel<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>prospetto <span class=\"_ _f\"></span>della <span class=\"_ _28\"> </span>situazione<span class=\"_ _89\"> </span>patrimoniale-finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span><span class=\"ff9\">al <span class=\"_ _3\"></span>fine di <span class=\"_ _3\"></span>verificare<span class=\"_ _3\"></span> ch<span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>ecc<span class=\"_ _3\"></span>eda l\u2019importo<span class=\"_ _3\"></span> recu<span class=\"_ _3\"></span>perabile<span class=\"_ _89\"> </span></span>mediante l<span class=\"_ _3\"></span>a loro <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>(cosiddett<span class=\"_ _3\"></span>o \u201cdiretto\u201d) <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il loro<span class=\"_ _3\"></span> utilizzo <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _3\"></span>\u201cindire<span class=\"_ _3\"></span>tto\u201d). <span class=\"_ _8\"></span><span class=\"ff1\">Lo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>precisa <span class=\"_ _3\"></span>che<span class=\"_ _89\"> </span></span>a <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>bilancio un\u2019entit\u00e0 <span class=\"_ _2\"></span>deve<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>tare <span class=\"_ _2\"></span>l\u2019esistenza di <span class=\"_ _2\"></span>un\u2019indicazione che <span class=\"_ _2\"></span>un\u2019attivit\u00e0 possa<span class=\"_ _89\"> </span>aver <span class=\"_ _8\"></span>sub<span class=\"_ _3\"></span>ito <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>riduz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>valore. <span class=\"_ _f\"></span>Se <span class=\"_ _f\"></span>esiste <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>qualsi<span class=\"_ _3\"></span><span class=\"ff9\">asi <span class=\"_ _f\"></span>indicazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _f\"></span>deve <span class=\"_ _f\"></span>stimare <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore<span class=\"_ _89\"> </span></span>recuperabile dell\u2019attivit\u00e0. N<span class=\"_ _3\"></span>el valutare se esiste la su<span class=\"_ _3\"></span>ddetta indicazione il Grup<span class=\"_ _3\"></span>po deve considerare la pres<span class=\"_ _3\"></span>enza<span class=\"_ _89\"> </span>di eventuali \u201cindicatori di <span class=\"_ _2\"></span>perdita\u201d di valore, cos\u00ec <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me richiesto dal paragrafo <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>2 d<span class=\"ff1\">ell<span class=\"_ _3\"></span>o IAS 36. <span class=\"_ _2\"></span>Una perdita per<span class=\"_ _89\"> </span></span>riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>vien<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abilizzata <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>economico <span class=\"_ _f\"></span>qua<span class=\"_ _3\"></span>ndo <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>contabile <span class=\"_ _28\"></span>di <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>n\u2019attivit\u00e0 <span class=\"_ _f\"></span>o <span class=\"_ _28\"></span>unit\u00e0<span class=\"_ _89\"> </span>generatrice <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>flussi <span class=\"_ _28\"> </span>finanziari <span class=\"_ _28\"></span>eccede <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>recuperabile. <span class=\"_ _28\"></span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>immaterial<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>vita <span class=\"_ _f\"></span>utile<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>indef<span class=\"_ _3\"></span>inita<span class=\"_ _f\"></span> <span class=\"_ _f\"></span><span class=\"ls22\">e<span class=\"_ _89\"> </span></span>l\u2019av<span class=\"ff1\">viamento <span class=\"_ _f\"></span></span>vengono <span class=\"_ _f\"></span>verificate <span class=\"_ _f\"></span>almeno <span class=\"_ _8\"></span>annualm<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>ogni <span class=\"_ _f\"></span>qualvolta <span class=\"_ _f\"></span>vi <span class=\"_ _8\"></span>sia <span class=\"_ _f\"></span>un\u2019indicazione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>possibile<span class=\"_ _89\"> </span>perdita di valore al f<span class=\"_ _3\"></span>ine di determi<span class=\"_ _3\"></span>nare se vi sia la suss<span class=\"_ _3\"></span>istenza di tale perdit<span class=\"_ _3\"></span>a.<span class=\"_ _89\"> </span>A p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span> 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>23, <span class=\"_ _2\"></span>a seguito dell\u2019analisi <span class=\"ff1\">effettuata con il <span class=\"_ _2\"></span>supporto di <span class=\"_ _2\"></span>un consulente esterno, <span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _89\"> </span></span>coerentemente <span class=\"_ _8\"></span><span class=\"ff9\">con <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ruttura, <span class=\"_ _8\"></span>l\u2019articolazione<span class=\"_ _3\"></span></span>, <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>funzio<span class=\"_ _3\"></span>namento <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>monitoraggio <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span>hanno <span class=\"_ _8\"></span>ritenuto <span class=\"_ _8\"></span>opportuno <span class=\"_ _f\"></span>allocare <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>avviamenti <span class=\"_ _8\"></span>rive<span class=\"_ _3\"></span>nienti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>acquisizio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>opera<span class=\"_ _3\"></span>nti <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>settore<span class=\"_ _89\"> </span>\u201cDistribuzione\u201d<span class=\"ff1\"> al <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po di <span class=\"_ _2\"></span>CGU della <span class=\"_ _2\"></span>Busin<span class=\"_ _3\"></span>ess Unit <span class=\"_ _2\"></span>Distribuzione in <span class=\"_ _2\"></span>lu<span class=\"_ _3\"></span>ogo delle singole <span class=\"_ _2\"></span>CGU-P<span class=\"_ _3\"></span>aese. <span class=\"_ _2\"></span>P<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>motivo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span>pone <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>test <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>impairment <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>capitale <span class=\"_ _3\"></span>investito <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ogn<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>anno,<span class=\"_ _89\"> </span>individuando come \u201ccas<span class=\"_ _3\"></span>h generating un<span class=\"_ _3\"></span>its\u201d:<span class=\"_ _89\"> </span>a)<span class=\"ff10 ls0\"> <span class=\"_ _2f\"> </span><span class=\"ff1\">le <span class=\"_ _f\"></span>singole <span class=\"_ _f\"></span><span class=\"ff9\">societ\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>appartenenza <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>setto<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>Distribuzione <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>all\u2019area <span class=\"_ _f\"></span>geografica <span class=\"_ _f\"></span>(ovvero <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span></span></span></span>Italia, <span class=\"_ _8\"></span>Francia,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Penisola <span class=\"_ _f\"></span>Iberica, <span class=\"_ _8\"></span>Grec<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>Mess<span class=\"_ _3\"></span>ico), <span class=\"_ _f\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>ve<span class=\"_ _3\"></span>ngono <span class=\"_ _f\"></span>raggruppate <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span>Distribuzione <span class=\"ff9\">ai f<span class=\"_ _3\"></span>ini dell\u2019impairment test<span class=\"_ _3\"></span> dell\u2019avviam<span class=\"_ _3\"></span>ento<span class=\"_ _3\"></span></span>;<span class=\"_ _89\"> </span>b)<span class=\"ff10 ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">le  singole <span class=\"_ _e\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>sett<span class=\"_ _3\"></span>ore  S<span class=\"_ _3\"></span>hipping,<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>pe<span class=\"_ _3\"></span>r <span class=\"_ _3e\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"> </span>quale <span class=\"_ _e\"> </span>viene <span class=\"_ _e\"> </span>adottata <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>diversa <span class=\"_ _e\"> </span>metodologia <span class=\"_ _e\"> </span>di<span class=\"_ _89\"> </span></span></span>applicazione del DCF <span class=\"_ _3\"></span>(Discounted Cash Flow<span class=\"_ _3\"></span>) come sp<span class=\"_ _3\"></span>iegato pi\u00f9 avanti, CGU <span class=\"_ _3\"></span>\u201cShipping\u201d.<span class=\"_ _89\"> </span>Sulla <span class=\"_ _28\"></span>base <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>quanto <span class=\"_ _f\"></span>sopra <span class=\"_ _28\"></span>indicato, <span class=\"_ _f\"></span>l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>est <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>verifica <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0 <span class=\"_ _28\"></span>dell\u2019avviamento <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span>effettuato <span class=\"_ _2b\"> </span>confrontando <span class=\"_ _28\"> </span>il <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>contabile <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>CGU <span class=\"_ _28\"> </span>\u201cD<span class=\"_ _3\"></span>istribuzione\u201d <span class=\"_ _2b\"> </span>al <span class=\"_ _28\"> </span>suo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>recu<span class=\"_ _3\"></span>perabile,<span class=\"_ _89\"> </span>determinato sulla base del <span class=\"_ _3\"></span>valore d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">che \u00e8<span class=\"_ _3\"></span> ottenuto dal<span class=\"_ _3\"></span>la sommatoria dei segue<span class=\"_ _3\"></span>nti elementi attual<span class=\"_ _3\"></span>izzati:<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Flusso <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>cassa <span class=\"_ _28\"> </span>operativo <span class=\"_ _28\"> </span>desunto <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ai <span class=\"_ _28\"> </span>Budget <span class=\"_ _28\"></span>redatti <span class=\"_ _28\"> </span>ogni <span class=\"_ _28\"></span>anno <span class=\"_ _28\"></span>dalle <span class=\"_ _28\"> </span>societ\u00e0<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>appartenenti <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>BU<span class=\"_ _89\"> </span></span></span>Distribuzione, e deb<span class=\"_ _3\"></span>itament<span class=\"_ _3\"></span>e approvati dal Co<span class=\"_ _3\"></span>nsiglio d<span class=\"_ _3\"></span>i Amministrazione dell<span class=\"_ _3\"></span>a Capogru<span class=\"_ _3\"></span>ppo;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Tiraggio <span class=\"_ _2\"></span>inerziale per <span class=\"_ _b\"></span>il <span class=\"_ _2\"></span>secondo e <span class=\"_ _b\"></span>terzo <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>dati <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>Budget <span class=\"_ _2\"></span>utilizzati p<span class=\"_ _2\"></span>er il <span class=\"_ _b\"></span>primo anno,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sal<span class=\"_ _3\"></span>vo <span class=\"_ _2\"></span>alcuni<span class=\"_ _89\"> </span></span></span>correttivi per societ\u00e0 p<span class=\"_ _3\"></span>er le quali \u00e8 pre<span class=\"_ _3\"></span>visto una specific<span class=\"_ _3\"></span>a evoluzione pros<span class=\"_ _3\"></span>pettica;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Terminal Value che l<span class=\"_ _3\"></span>e societ\u00e0 s<span class=\"_ _3\"></span>aranno in grado di gene<span class=\"_ _3\"></span>rare secondo le sti<span class=\"_ _3\"></span>me del m<span class=\"_ _3\"></span>anagement<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Il risultato della sommato<span class=\"_ _3\"></span>ria sopra r<span class=\"_ _3\"></span>iportata costituisce<span class=\"_ _3\"></span> l\u2019Enterprise Value<span class=\"_ _3\"></span>, valore c<span class=\"_ _3\"></span>he viene confrontat<span class=\"_ _3\"></span>o con il<span class=\"_ _89\"> </span>valore contabile dell\u2019at<span class=\"_ _3\"></span>tivit\u00e0 oggetto di test di <span class=\"_ _3\"></span>impairment, ed in<span class=\"_ _3\"></span> particolare:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>Capitali <span class=\"_ _f\"></span>Investiti <span class=\"_ _f\"></span>Net<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span><span class=\"ff9\">(di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>\u201cCIN\u201d)</span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>CGU/GC<span class=\"_ _3\"></span>GU <span class=\"_ _f\"></span>espressi <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>consolidato<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span></span>comprensivi <span class=\"_ _f\"></span>cio\u00e8 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>avviamenti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _28\"></span>altre <span class=\"_ _f\"></span>scritture <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rett<span class=\"_ _3\"></span>ifica <span class=\"_ _f\"></span>apportate <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>sed<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>consolidamento ed al<span class=\"_ _3\"></span> netto di event<span class=\"_ _3\"></span>uali surplus asset<span class=\"_ _3\"></span>; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con  il  valore  di <span class=\"_ _e\"> </span>carico  complessivo  dell<span class=\"_ _3\"></span>e  partecipaz<span class=\"_ _3\"></span>ioni,  avendo <span class=\"_ _e\"> </span>cura  di  so<span class=\"_ _3\"></span>ttrarre  il  valore <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span></span></span>Posizione <span class=\"_ _8\"></span>Finanziaria<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Netta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>aggiungere <span class=\"_ _8\"></span>eventu<span class=\"_ _3\"></span>ali <span class=\"_ _8\"></span>surplus <span class=\"_ _8\"></span>asset<span class=\"_ _3\"></span><span class=\"ff9\">, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>anze <span class=\"_ _8\"></span>dell\u2019analisi<span class=\"_ _89\"> </span></span>dei triggering events<span class=\"_ _3\"></span> per il b<span class=\"_ _3\"></span>ilancio separato<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Per <span class=\"_ _2\"></span>la CGU <span class=\"_ _b\"></span>Sh<span class=\"_ _3\"></span>ipping, <span class=\"_ _2\"></span>rap<span class=\"_ _3\"></span>presentata da <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>le societ\u00e0 <span class=\"_ _2\"></span>del settore, <span class=\"_ _2\"></span>invece, <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi <span class=\"_ _b\"></span>di cassa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>icolata<span class=\"_ _89\"> </span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>arco <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>emp<span class=\"_ _3\"></span>orale <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>CGU <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>res<span class=\"_ _3\"></span>idua <span class=\"_ _f\"></span>vita <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>tile <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>navi<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>come<span class=\"_ _89\"> </span>valore <span class=\"_ _3\"></span>final<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>\u201cscrap <span class=\"_ _8\"></span>value\u201d<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _8\"></span>La <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iversa <span class=\"_ _8\"></span>metodologia <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>dovut<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>asset<span class=\"_ _3\"></span>s, <span class=\"_ _8\"></span>ovvero<span class=\"_ _89\"> </span></span>delle  navi, <span class=\"_ _e\"> </span>impiegati  nell\u2019<span class=\"_ _3\"></span><span class=\"ff1\">attivit\u00e0. <span class=\"_ _e\"> </span></span>Si  segnala <span class=\"_ _e\"> </span>che  per <span class=\"_ _e\"> </span>l\u2019arco  di  t<span class=\"_ _3\"></span>empo  tra  l<span class=\"_ _3\"></span>\u2019anno  succ<span class=\"_ _3\"></span>essivo  al  Bud<span class=\"_ _3\"></span>get  di<span class=\"_ _89\"> </span>riferimento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019an<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>previst<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _2\"></span>della vi<span class=\"_ _2\"></span>ta utile <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span><span class=\"ff1\">l<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>navi <span class=\"_ _2\"></span>viene<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>Adjusted EBITDA <span class=\"_ _b\"></span>stimato<span class=\"_ _89\"> </span></span>prudentemente sulla b<span class=\"_ _3\"></span>ase del dat<span class=\"_ _3\"></span>o di Budget. Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>ingole <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>controllate <span class=\"_ _f\"></span>viene <span class=\"_ _28\"></span>elaborata <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>analisi <span class=\"_ _f\"></span>sugli <span class=\"_ _28\"></span>indicatori <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>perdita <span class=\"_ _28\"></span>durevole <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _20\"> </span>-<span class=\"_ _89\"> </span>Triggering Events in b<span class=\"_ _3\"></span>ase a quanto pr<span class=\"_ _3\"></span>evisto dal princip<span class=\"_ _3\"></span>io IAS 36.<span class=\"_ _89\"> </span>Nella <span class=\"_ _2b\"> </span>predispos<span class=\"_ _3\"></span>izione <span class=\"_ _2b\"> </span>dell\u2019i<span class=\"_ _3\"></span>mpairment <span class=\"_ _20\"> </span>test <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>usati <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>dati <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>Budget <span class=\"_ _2b\"> </span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">5 <span class=\"_ _20\"> </span>approvati <span class=\"_ _2b\"> </span>nel <span class=\"_ _20\"> </span>Consiglio <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span></span>Amministrazione del<span class=\"_ _3\"></span>la Cap<span class=\"_ _3\"></span>ogruppo in data 3<span class=\"_ _3\"></span> febbraio <span class=\"_ _3\"></span>2025.<span class=\"_ _89\"> </span>Per <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>\u2019attualizzazione <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>utilizza <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>asso <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>sc<span class=\"_ _3\"></span>onto <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span><span class=\"ffc\">WACC <span class=\"_ _28\"> </span>post-ta<span class=\"_ _3\"></span>x<span class=\"ff1\"> <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>tiene <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>dei <span class=\"_ _2b\"> </span>rischi <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>pecifici<span class=\"_ _89\"> </span></span></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ispecchia <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>valutazioni <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>denaro.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bas<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>ponderazione<span class=\"_ _89\"> </span>tra <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>debito <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>\u2019equity, <span class=\"_ _28\"> </span>elaborato<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sull<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>base <span class=\"_ _2b\"> </span>dei <span class=\"_ _28\"> </span>valori <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"> </span>comparab<span class=\"_ _3\"></span>ili <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>q<span class=\"_ _8\"></span><span class=\"ff1\">uelle<span class=\"_ _89\"> </span></span>appartenenti <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>mpairment. <span class=\"_ _8\"></span><span class=\"ff9\">P<span class=\"_ _3\"></span>er <span class=\"_ _8\"></span>l\u2019impairment <span class=\"_ _3\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span></span>24 <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>fatto <span class=\"_ _3\"></span>ricorso<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ome <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>nel<span class=\"_ _89\"> </span>precedente esercizio, <span class=\"_ _2\"></span>ad un <span class=\"_ _2\"></span>professionista esterno, <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>determinazi<span class=\"_ _3\"></span>one dei <span class=\"_ _2\"></span>parametri applicati <span class=\"_ _2\"></span>nel test, <span class=\"_ _2\"></span>come<span class=\"_ _89\"> </span>indicati qui di seguito<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Si <span class=\"_ _25\"> </span>segnala <span class=\"_ _25\"> </span>che<span class=\"_ _3\"></span>, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>rife<span class=\"_ _3\"></span>rimento <span class=\"_ _25\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>comunicazione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ESMA <span class=\"_ _26\"> </span>del <span class=\"_ _25\"> </span>24 <span class=\"_ _25\"> </span>ottobre <span class=\"_ _26\"> </span>2024 <span class=\"_ _e\"> </span>( <span class=\"_ _27\"> </span><span class=\"ffc\">Eu<span class=\"_ _3\"></span>ropean <span class=\"_ _25\"> </span>Commo<span class=\"_ _3\"></span>n<span class=\"_ _89\"> </span></span>Enforcement <span class=\"_ _8\"></span>priorities<span class=\"ff1\"> <span class=\"_ _8\"></span>- <span class=\"_ _3\"></span>E<span class=\"_ _3\"></span>CEP <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>precedenti <span class=\"_ _8\"></span>ECEP <span class=\"_ _3\"></span>2021,<span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>2023) <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>richiamo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>attenzio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span></span>Consob n<span class=\"ls1b\">. </span>2/2<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>20 dicembre 2024, <span class=\"_ _2\"></span>il Gruppo continua a <span class=\"_ _2\"></span>monitorare gli i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>patti legati <span class=\"_ _2\"></span>al clima, che p<span class=\"_ _2\"></span>osso<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span>diventare <span class=\"_ _8\"></span>rilevanti, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>modo <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>valutare <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ci <span class=\"_ _8\"></span>saranno <span class=\"_ _8\"></span>sviluppi <span class=\"_ _8\"></span>significativi <span class=\"_ _8\"></span>derivanti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>questioni <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>al<span class=\"_ _89\"> </span>clima <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>nel <span class=\"_ _28\"> </span>caso <span class=\"_ _28\"> </span>con <span class=\"_ _28\"></span>quale <span class=\"_ _28\"></span>intensit\u00e0 <span class=\"_ _f\"></span>tali <span class=\"_ _2b\"> </span>sviluppi <span class=\"_ _28\"> </span>influenzino <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0, <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>perazioni<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>e, <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consegue<span class=\"_ _3\"></span>nza, <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span>rendicontazione <span class=\"_ _8\"></span>finanziaria <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>tal <span class=\"_ _8\"></span>fine \u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>avviato u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>tavolo <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>onsultazione <span class=\"_ _f\"></span>interdiscipl<span class=\"_ _3\"></span>inare<span class=\"_ _89\"> </span>costituito <span class=\"_ _f\"></span>da <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>funzioni<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>compiere <span class=\"_ _f\"></span>una <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>icognizione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>rischi <span class=\"_ _f\"></span>fisici <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>transizio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span>derivanti da fattori coll<span class=\"_ _3\"></span>egati al clima (<span class=\"_ _3\"></span><span class=\"ffc\">climate<span class=\"_ _3\"></span>-related matt<span class=\"_ _3\"></span>ers</span>) a cui \u00e8 sog<span class=\"_ _3\"></span>getto il gruppo e <span class=\"_ _3\"></span>i suoi attivi. Da  tale <span class=\"_ _3e\"> </span>t<span class=\"_ _3\"></span>avolo  di <span class=\"_ _e\"> </span>lavoro,  che <span class=\"_ _3e\"> </span>sa<span class=\"_ _3\"></span>r\u00e0  periodica<span class=\"_ _3\"></span>mente  a<span class=\"_ _3\"></span>ggiornato,  non <span class=\"_ _e\"> </span>sono <span class=\"_ _3e\"> </span>quind<span class=\"_ _3\"></span>i  emersi  ele<span class=\"_ _3\"></span>menti  tali <span class=\"_ _e\"> </span>da<span class=\"_ _89\"> </span>modificare <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>elaborazione <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>piani <span class=\"_ _8\"></span>sottostanti <span class=\"_ _8\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>preparazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ell\u2019impairment<span class=\"_ _89\"> </span>test <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>possano <span class=\"_ _3\"></span>dar <span class=\"_ _8\"></span>luogo a <span class=\"_ _8\"></span>rettifiche <span class=\"_ _8\"></span><span class=\"ff9\">rilevanti <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>degli <span class=\"_ _8\"></span>attivi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>entro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>l\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _89\"> </span></span>successivo. Lo <span class=\"_ _2\"></span>sviluppo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>conteg<span class=\"_ _3\"></span>gi <span class=\"_ _2\"></span>effettu<span class=\"_ _3\"></span>ati <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>portato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>deter<span class=\"_ _3\"></span>minazione <span class=\"_ _2\"></span>degli Enter<span class=\"_ _3\"></span>prise <span class=\"_ _2\"></span>Value, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>riepilogati <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span>tabella <span class=\"_ _28\"> </span>sottostante, <span class=\"_ _28\"> </span>comparati <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>i <span class=\"_ _28\"></span>rispettivi <span class=\"_ _28\"></span>Capitali <span class=\"_ _28\"> </span>Investiti <span class=\"_ _28\"> </span>Netti <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>CGU <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>GCGU, <span class=\"_ _28\"> </span>evidenziandon<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>i<span class=\"_ _89\"> </span>rispettivi <span class=\"_ _f\"></span>Head-roo<span class=\"_ _3\"></span>m. <span class=\"_ _f\"></span>Di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>risultanze<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>con<span class=\"_ _3\"></span>teggi <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"></span>evidenziato <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>amp<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>margini <span class=\"_ _f\"></span>(i <span class=\"_ _f\"></span>cosiddetti<span class=\"_ _89\"> </span>\u201c<span class=\"ff1\">He<span class=\"lsd\">ad</span>-</span>room\u201d) tra i valor<span class=\"_ _3\"></span>i contabili delle CGU<span class=\"_ _3\"></span><span class=\"ff1\"> e G<span class=\"_ _3\"></span>CGU, rappresenta<span class=\"_ _3\"></span>ti dai rispetti<span class=\"_ _3\"></span>vi Capitali Investiti N<span class=\"_ _3\"></span>etti, ed i<span class=\"_ _89\"> </span></span>corrispettivi valori d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">rappr<span class=\"_ _3\"></span>esentati dagli Ent<span class=\"_ _3\"></span>erprise Value<span class=\"_ _3\"></span>.</span><table class=\"s w316 h1ff\" id=\"_9915716f-6ae2-41ee-99d3-39c3a51498e0\"><tr><td class=\"c x181 y1207 w127 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1cd y1207 w12c h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1ce y1207 w12d h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td><td class=\"c x1cf y1208 w317 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Enterprise<span class=\"_ _89\"> </span></div></td><td class=\"c x1d0 y1207 w12f h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">CIN Conso </div></td><td class=\"c x1d1 y1207 w130 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Head-room </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1cf y112a w318 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Value</div></td><td></td><td></td></tr><tr><td class=\"c x181 y1209 w127 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y1209 w12c h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">8,31% </div></td><td class=\"c x1ce y1209 w12d h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">1,40% </div></td><td class=\"c x1d2 y1209 w12e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">572.038  </div></td><td class=\"c x1d0 y1209 w12f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">275.716  </div></td><td class=\"c x1d1 y1209 w130 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">296.322  </div></td></tr><tr><td class=\"c x181 y120a w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Shipping </div></td><td class=\"c x1cd y120a w12c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11,35% </div></td><td class=\"c x1ce y120a w12d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x1d2 y120a w12e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.339  </div></td><td class=\"c x1d0 y120a w12f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">42.451  </div></td><td class=\"c x1d1 y120a w130 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.887  </div></td></tr></table>Si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _2\"></span>i valori <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>CIN <span class=\"_ _2\"></span><span class=\"ff1\">C<span class=\"ff9\">o<span class=\"_ _3\"></span>nso\u201d <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>ichino <span class=\"_ _2\"></span>le somme <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>C<span class=\"_ _3\"></span>IN <span class=\"_ _2\"></span>delle diverse <span class=\"_ _2\"></span>societ\u00e0 appartenenti <span class=\"_ _2\"></span>alle varie<span class=\"_ _89\"> </span></span></span>CGU, <span class=\"_ _3\"></span>dedott<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>partecipazioni <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>partenenti <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>stessa <span class=\"_ _8\"></span>CGU <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>incrementati <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>Avviamento <span class=\"_ _25\"> </span><span class=\"ff9\">e/o <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>alt<span class=\"_ _3\"></span>re <span class=\"_ _e\"> </span>rettifiche <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>sede<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>conteggiat<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>nell\u2019ambito <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _89\"> </span></span>consolidato<span class=\"_ _3\"></span> ed al netto di eventu<span class=\"_ _3\"></span>ali surplus asset<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>L\u2019analisi di<span class=\"_ _2\"></span> <span class=\"ff1\">Sensitivity<span class=\"_ _3\"></span> </span>\u00e8 <span class=\"_ _2\"></span>stata condotta evidenziando, <span class=\"_ _2\"></span>sulla base dei <span class=\"_ _2\"></span>dati dell\u2019impairment <span class=\"_ _2\"></span>test, quanto <span class=\"_ _2\"></span>do<span class=\"_ _3\"></span>vrebbe<span class=\"_ _89\"> </span>diminuire l\u2019Adj<span class=\"_ _3\"></span><span class=\"ff1\">usted <span class=\"_ _3\"></span>EBITDA</span>, fer<span class=\"_ _3\"></span>mi i <span class=\"_ _3\"></span>parametri di <span class=\"_ _3\"></span>WACC e <span class=\"_ _3\"></span>\u201cg\u201d <span class=\"_ _3\"></span>rate, per <span class=\"_ _3\"></span>azzerare <span class=\"_ _3\"></span>l\u2019\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Head-</span>room\u201d <span class=\"_ _3\"></span>delle divers<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>CGU e GCGU, c<span class=\"_ _3\"></span>os\u00ec come su <span class=\"_ _3\"></span>quale valore dovrebb<span class=\"_ _3\"></span>e collocarsi il WA<span class=\"_ _3\"></span>CC, fermi i valor<span class=\"_ _3\"></span>i di Adj<span class=\"_ _3\"></span>usted<span class=\"_ _3\"></span> EBITDA <span class=\"ff9\">e \u201c<span class=\"_ _3\"></span>g\u201d<span class=\"_ _89\"> </span></span>rate, per <span class=\"_ _2\"></span>l\u2019azzerame<span class=\"_ _3\"></span>nto dell\u2019\u201d<span class=\"ff1\">Head-roo<span class=\"_ _3\"></span>m</span>\u201d<span class=\"ff1\"> </span>e <span class=\"_ _2\"></span>lo stesso per il <span class=\"_ _2\"></span>\u201cg\u201d rate, <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>ermi i <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>i di <span class=\"_ _2\"></span>A<span class=\"_ _3\"></span>dj<span class=\"ff1\">ust<span class=\"_ _3\"></span>ed EBITDA <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> WACC.<span class=\"_ _89\"> </span></span>La tabella seguente r<span class=\"_ _3\"></span>iporta il risultato d<span class=\"_ _3\"></span>i tale test.<table class=\"s w319 h200\" id=\"_dd68a120-9b80-43e4-9aa0-2bbf4ef842fe\"><tr><td class=\"c x181 y120b w127 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">CGU </div></td><td class=\"c x1cd y120b w131 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Adjusted EBITDA </div></td><td class=\"c x1d3 y120b w132 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1d4 y120b w133 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td></tr><tr><td class=\"c x181 y120c w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y120c w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-28,02% </div></td><td class=\"c x1d3 y120c w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">88,62% </div></td><td class=\"c x1d4 y120c w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-8,56% </div></td></tr><tr><td class=\"c x181 y120d w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Cosiarma </div></td><td class=\"c x1cd y120d w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-29,38% </div></td><td class=\"c x1d3 y120d w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99,20% </div></td><td class=\"c x1d4 y120d w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-693": {
   "value": "Attivit\u00e0 finanzia<span class=\"_ _2\"></span>rie non correnti<span class=\"_ _89\"> </span> La <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>comprende <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>partecipazioni <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>colleg<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span> quelle <span class=\"_ _e\"> </span>in <span class=\"_ _25\"> </span>altre <span class=\"_ _26\"> </span>imprese, <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _25\"> </span>quanto <span class=\"_ _25\"> </span>riportat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>nel <span class=\"_ _25\"> </span>capitolo <span class=\"_ _25\"> </span>\u201cPrincipi <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>conso<span class=\"_ _3\"></span>lidamento <span class=\"_ _25\"> </span>ed <span class=\"_ _25\"> </span>area <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span> consolidamento\u201d. <span class=\"_ _2\"></span>La voce <span class=\"_ _2\"></span>comprende anche <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span><span class=\"ff1\">red<span class=\"_ _3\"></span>iti <span class=\"_ _2\"></span>a medio <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>contribu<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>da ricevere, <span class=\"_ _2\"></span>depositi cauzionali<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>e <span class=\"_ _2\"></span>similar<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>valutati<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al loro <span class=\"_ _2\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nom<span class=\"_ _3\"></span>inale <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>nor<span class=\"_ _3\"></span>malmente coinc<span class=\"_ _3\"></span>ide <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>realizzo<span class=\"_ _3\"></span>. Per <span class=\"_ _2\"></span>ulteriori<span class=\"_ _89\"> </span> approfondimenti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo sotto riportato<span class=\"_ _89\"> </span> \u201cAttivit\u00e0 finanziarie (Non<span class=\"_ _3\"></span> correnti/Correnti<span class=\"_ _3\"></span>)\u201d.<span class=\"_ _89\"> </span>Attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie (Non correnti e corre<span class=\"_ _2\"></span>nti)<span class=\"_ _89\"> </span>Le<span class=\"ls0\"> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>devo<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>rileva<span class=\"_ _3\"></span><span class=\"ls23\">te</span> <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>nizialmente <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione, <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>io\u00e8 <span class=\"_ _28\"></span>quando <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>Gruppo<span class=\"_ _89\"> </span></span>diventa una parte delle clau<span class=\"_ _3\"></span>sole co<span class=\"_ _3\"></span>ntrattuali dello st<span class=\"_ _3\"></span>rumento finanziario<span class=\"_ _3\"></span> e devo<span class=\"_ _3\"></span>no essere cl<span class=\"_ _3\"></span>assificate in base a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>business <span class=\"_ _b\"></span>mod<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>che <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>poss<span class=\"_ _3\"></span>iede <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsiderando<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quest<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>L\u2019IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>preved<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>le seguenti tipologie d<span class=\"_ _3\"></span>i strumenti finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>in base alla<span class=\"_ _3\"></span> loro valutazione<span class=\"_ _3\"></span>:<span class=\"_ _89\"> </span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valutate al c<span class=\"_ _3\"></span>osto ammortizzato;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Inizialmente tutte <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie sono <span class=\"_ _2\"></span>rilevate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al valore <span class=\"_ _2\"></span>equo<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>(<span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">), <span class=\"_ _2\"></span>au<span class=\"_ _3\"></span>mentato, nel <span class=\"_ _2\"></span>caso di <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _89\"> </span></span></span>diverse <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>equo <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>economico, <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>accessori. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>per<span class=\"_ _89\"> </span>valore  equo <span class=\"_ _20\"> </span>si  intende  il  valore <span class=\"_ _20\"> </span>della  quotazione  dello  strumento  in <span class=\"_ _20\"> </span>un  mercato <span class=\"_ _20\"> </span>attivo;  in <span class=\"_ _20\"> </span>mancanza  di<span class=\"_ _89\"> </span>quest\u2019ulti<span class=\"ff1\">mo <span class=\"_ _f\"></span>vie<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tecn<span class=\"_ _3\"></span>ica <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>preve<span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>stabilire <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span></span>avrebbe <span class=\"_ _8\"></span>avuto <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>libero <span class=\"_ _8\"></span>scambio <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span><span class=\"ff1\">otivato<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>normali <span class=\"_ _8\"></span>considerazioni<span class=\"_ _89\"> </span></span>commerciali. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"> </span>determinata <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>classif<span class=\"_ _3\"></span>icazione <span class=\"_ _2b\"> </span>delle <span class=\"_ _28\"> </span>proprie <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>dopo <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>rilevazione<span class=\"_ _89\"> </span>iniziale e, <span class=\"_ _2\"></span>ove adeguato e <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsentito, rivede tale <span class=\"_ _2\"></span>class<span class=\"_ _3\"></span>ificazione alla <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>iusura di <span class=\"_ _2\"></span>cias<span class=\"_ _3\"></span>cun esercizio<span class=\"_ _3\"></span> nel caso <span class=\"_ _2\"></span>in cui<span class=\"_ _89\"> </span>venga modi<span class=\"_ _3\"></span>ficato il<span class=\"_ _3\"></span> propr<span class=\"_ _3\"></span>io mod<span class=\"_ _3\"></span>ello di <span class=\"_ _3\"></span>business<span class=\"_ _8\"></span>. La <span class=\"_ _3\"></span>recuperabilit\u00e0<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>verificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri<span class=\"_ _89\"> </span>previsti dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>e descri<span class=\"_ _3\"></span>tti successivame<span class=\"_ _3\"></span>nte.<span class=\"_ _3\"></span><span class=\"ff1\"> Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della so<span class=\"_ _3\"></span>ttoscrizione, <span class=\"_ _3\"></span>si c<span class=\"_ _3\"></span>onsidera se <span class=\"_ _3\"></span>un c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span></span>contiene derivati <span class=\"_ _3\"></span>implici<span class=\"_ _3\"></span><span class=\"ff9\">ti. I <span class=\"_ _3\"></span>derivati incorporat<span class=\"_ _3\"></span>i in co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>dove l\u2019elemento <span class=\"_ _3\"></span>primario <span class=\"_ _3\"></span>\u00e8 un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria<span class=\"_ _89\"> </span></span>che <span class=\"_ _28\"></span>rientra <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>dell\u2019IFRS<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>9 <span class=\"_ _28\"> </span>no<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>devono <span class=\"_ _28\"> </span>mai <span class=\"_ _28\"> </span>ess<span class=\"_ _3\"></span>ere <span class=\"_ _28\"> </span>sep<span class=\"_ _3\"></span>arati.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _89\"> </span></span>vengono <span class=\"_ _3\"></span>eliminate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>rattuali <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>flu<span class=\"_ _3\"></span>ssi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>der<span class=\"_ _3\"></span>ivanti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>stesse.<span class=\"_ _89\"> </span>Le att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzat<span class=\"_ _3\"></span>o s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _8\"></span>possedute nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modello<span class=\"_ _89\"> </span>di  b<span class=\"_ _3\"></span>usiness <span class=\"_ _e\"> </span>avente <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>obiettivo <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>raccolta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>tempo <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>flussi  f<span class=\"_ _3\"></span>inanziari <span class=\"_ _e\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_ _e\"> </span>unicamente <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>pagamenti <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>relativi <span class=\"_ _25\"> </span>interessi <span class=\"_ _25\"> </span>maturat<span class=\"_ _3\"></span>i<span class=\"ff9\">. <span class=\"_ _e\"> </span>La <span class=\"_ _25\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _e\"> </span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span>costo<span class=\"_ _89\"> </span></span>ammortizzato com<span class=\"_ _3\"></span>porta l\u2019applicazione<span class=\"_ _3\"></span> del metod<span class=\"_ _3\"></span>o dell\u2019interesse eff<span class=\"_ _3\"></span>ettivo al<span class=\"_ _8\"></span><span class=\"ff1\"> netto d<span class=\"_ _3\"></span>i ogni accantonam<span class=\"_ _3\"></span>ento per<span class=\"_ _89\"> </span></span>perdita di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>tenendo<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>considerazione<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>prevedib<span class=\"_ _3\"></span>ili perdite <span class=\"_ _3\"></span>future. <span class=\"_ _3\"></span>Tale<span class=\"_ _8\"></span> cal<span class=\"_ _3\"></span>colo co<span class=\"_ _3\"></span>mprende o<span class=\"_ _3\"></span>gni sco<span class=\"_ _3\"></span>nto<span class=\"_ _89\"> </span>o premio di acquisto ed include le commissioni<span class=\"_ _3\"></span>, che so<span class=\"_ _3\"></span>no una parte integrante del tasso<span class=\"_ _3\"></span> di interesse effettivo e<span class=\"_ _89\"> </span>dei costi di t<span class=\"_ _3\"></span>ransazione. Gli<span class=\"_ _3\"></span> interess<span class=\"_ _3\"></span>i, pertanto, so<span class=\"_ _3\"></span>no calc<span class=\"_ _3\"></span>olati in relazion<span class=\"_ _3\"></span>e al valore<span class=\"_ _3\"></span> del denaro<span class=\"_ _3\"></span> nel tem<span class=\"_ _3\"></span>po ed al<span class=\"_ _89\"> </span>rischio di <span class=\"_ _2\"></span>credito associato allo strumento <span class=\"_ _2\"></span>durant<span class=\"_ _3\"></span>e quel <span class=\"_ _2\"></span>particolare<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>do di <span class=\"_ _2\"></span>te<span class=\"_ _3\"></span>mpo. I crediti <span class=\"_ _2\"></span>e le altre <span class=\"_ _2\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>finanziarie <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tati <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>esentati <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>stato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>patrimonial<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>relativo <span class=\"_ _3\"></span>fondo<span class=\"_ _89\"> </span>svalutazione. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>interess<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivi, gl<span class=\"_ _3\"></span>i u<span class=\"_ _3\"></span>tili e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nel conto economico dell<span class=\"_ _3\"></span>\u2019esercizio cos\u00ec co<span class=\"_ _3\"></span>me gli eventu<span class=\"_ _3\"></span>ali utili o perdite da <span class=\"_ _3\"></span>eliminazione co<span class=\"_ _3\"></span>ntabile.<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>equo <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2b\"> </span>imputate <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>economico <span class=\"_ _2b\"> </span>complessi<span class=\"_ _3\"></span>vo <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2b\"> </span>quelle<span class=\"_ _89\"> </span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _8\"></span>possedute <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>usiness <span class=\"_ _8\"></span>avente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>obiettivo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>raccolta <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>tempo<span class=\"_ _89\"> </span>di flu<span class=\"_ _3\"></span>ssi f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>derivano <span class=\"_ _8\"></span>sia da<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>varie <span class=\"_ _3\"></span>scadenze <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _89\"> </span>delle attivit\u00e0 in quest<span class=\"_ _3\"></span>ione. Tali <span class=\"_ _20\"> </span>attivit\u00e0  comportano <span class=\"_ _20\"> </span>la  rilevazione <span class=\"_ _20\"> </span>a  patrimonio <span class=\"_ _20\"> </span>netto,  tra <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>altre  componenti  del <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>onto  economico<span class=\"_ _89\"> </span>complessivo, <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazio<span class=\"_ _3\"></span>ni del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span><span class=\"ff9\">dello st<span class=\"_ _3\"></span>rumento. <span class=\"_ _3\"></span>L\u2019ammontare <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mulato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span></span>valore<span class=\"_ _89\"> </span>equo<span class=\"ff9\">, <span class=\"_ _28\"></span>imputato <span class=\"_ _28\"></span>nella <span class=\"_ _28\"></span>riserva <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>patrimonio <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>accoglie <span class=\"_ _f\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>altre <span class=\"_ _28\"></span>componenti <span class=\"_ _28\"></span>dell\u2019utile <span class=\"_ _28\"></span>complessivo, <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span></span>oggetto di reversal a conto <span class=\"_ _3\"></span>economico all\u2019a<span class=\"_ _3\"></span>tto di eliminazione co<span class=\"_ _3\"></span>ntabile dello stru<span class=\"_ _3\"></span>mento. Le attivit\u00e0 f<span class=\"_ _3\"></span>inanziarie c<span class=\"_ _3\"></span>he no<span class=\"_ _3\"></span>n sono <span class=\"_ _3\"></span>valutate al<span class=\"_ _3\"></span> costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls9a\">/o</span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore e<span class=\"_ _3\"></span>quo con <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>imputate<span class=\"_ _89\"> </span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>equo,<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>ma <span class=\"_ _f\"></span>con <span class=\"_ _28\"></span>variazioni <span class=\"_ _28\"></span>imp<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>\u2019utile/perdita<span class=\"_ _89\"> </span>dell\u2019esercizio<span class=\"ff1\">. <span class=\"_ _2b\"> </span>Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>momento <span class=\"_ _2b\"> </span>della <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>ilevazione <span class=\"_ _2b\"> </span>iniziale <span class=\"_ _28\"> </span>l'e<span class=\"_ _3\"></span>ntit\u00e0 <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _28\"> </span>desig<span class=\"_ _3\"></span>nare <span class=\"_ _2b\"> </span>irrevocabilmente<span class=\"_ _89\"> </span></span>l'attivit\u00e0 <span class=\"_ _e\"> </span>finanziaria <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>valutata <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"ffc\">fai<span class=\"_ _3\"></span>r <span class=\"_ _e\"> </span>value</span> (val<span class=\"_ _3\"></span>ore <span class=\"_ _e\"> </span>equo) <span class=\"_ _e\"> </span>rilevato <span class=\"_ _e\"> </span>n<span class=\"_ _3\"></span>ell'utile<span class=\"_ _3\"></span>/perdita <span class=\"_ _e\"> </span>d'eserc<span class=\"_ _3\"></span>izio. Son<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>compresi <span class=\"_ _f\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>derivat<span class=\"_ _3\"></span>i. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _f\"></span>nette, <span class=\"_ _f\"></span>compre<span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rice<span class=\"_ _3\"></span>vuti,<span class=\"_ _89\"> </span>sono rilevati nel conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>azionaria <span class=\"_ _f\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>sem<span class=\"_ _3\"></span>pre <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span></span>, <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>non<span class=\"_ _89\"> </span>essendo  caratterizzati  da  f<span class=\"_ _3\"></span>lussi  di  cassa  sicuri  e  cos<span class=\"_ _3\"></span>tanti,  non  sono  compatibi<span class=\"_ _3\"></span>li  con  il  criterio  del  costo<span class=\"_ _89\"> </span>ammortizzato. <span class=\"_ _f\"></span>Lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>capitale <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>detenuto <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>ragioni <span class=\"_ _f\"></span>strategiche <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>non <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>pertant<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>tato <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value</span>, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>cui <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>conto <span class=\"_ _28\"></span>economico<span class=\"_ _89\"> </span>complessivo. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>relativi <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>strumenti <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>econom<span class=\"_ _8\"></span>ico, <span class=\"_ _8\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>variazioni<span class=\"_ _89\"> </span>imputate nel conto eco<span class=\"_ _3\"></span>nomico compless<span class=\"_ _3\"></span>ivo non potranno essere <span class=\"_ _3\"></span>riclassificate a c<span class=\"_ _3\"></span>onto economico. Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>po<span class=\"_ _3\"></span>ssono <span class=\"_ _2b\"> </span>essere <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pensate <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>l\u2019importo <span class=\"_ _2b\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>dalla<span class=\"_ _89\"> </span>compensazione viene <span class=\"_ _2\"></span>presentato<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nel p<span class=\"_ _2\"></span>rosp<span class=\"_ _3\"></span>etto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>situaz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>patrimon<span class=\"_ _3\"></span>iale<span class=\"_ _3\"></span>-finan<span class=\"_ _3\"></span>ziaria <span class=\"_ _2\"></span>se, e <span class=\"_ _b\"></span>sol<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>G<span class=\"_ _3\"></span>ruppo<span class=\"_ _89\"> </span>ha <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrentemente i<span class=\"_ _2\"></span>l diri<span class=\"_ _2\"></span>tt<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>compe<span class=\"_ _3\"></span>nsare <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>e intende <span class=\"_ _b\"></span>regolar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>basi <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>realizzare<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 e regolare la pass<span class=\"_ _3\"></span>ivit\u00e0 contempora<span class=\"_ _3\"></span>neamente.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">vi<span class=\"_ _2\"></span>en<span class=\"_ _3\"></span>e <span class=\"_ _14\"> </span>iscritto <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>contropartita <span class=\"_ _14\"> </span>a <span class=\"_ _2a\"> </span>riserva <span class=\"_ _2e\"> </span>di <span class=\"_ _14\"> </span>Patrim<span class=\"_ _3\"></span>onio <span class=\"_ _14\"> </span>netto <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>debito <span class=\"_ _14\"> </span>derivante <span class=\"_ _14\"> </span>dal <span class=\"_ _14\"> </span>sorger<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span></span>dell\u2019obbligazione <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>event<span class=\"_ _3\"></span>uali <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>variazio<span class=\"_ _3\"></span>ni <span class=\"_ _26\"> </span>dello <span class=\"_ _26\"> </span>stesso <span class=\"_ _26\"> </span>non <span class=\"_ _26\"> </span>dipen<span class=\"_ _3\"></span>denti <span class=\"_ _26\"> </span>dal <span class=\"_ _26\"> </span>semplic<span class=\"_ _89\"> </span>e<span class=\"_ _89\"> </span>trascorrere del tempo;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veng<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>no <span class=\"_ _28\"> </span>imputate <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>Pat<span class=\"_ _3\"></span>rimonio <span class=\"_ _28\"> </span>netto <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>debito <span class=\"_ _28\"> </span>dipendenti <span class=\"_ _28\"> </span>dal<span class=\"_ _3\"></span>lo <span class=\"_ _28\"> </span>scorrere <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>te<span class=\"_ _3\"></span>mpo<span class=\"_ _89\"> </span></span></span>(dell\u2019attualizzazione dell<span class=\"_ _3\"></span>o Strike Price). Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>correnti, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _3\"></span>commerc<span class=\"_ _3\"></span>iali, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>fiscali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>passiv<span class=\"_ _3\"></span>it<span class=\"_ _89\"> </span>\u00e0<span class=\"_ _89\"> </span>correnti, <span class=\"_ _3\"></span>esse <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nominale <span class=\"_ _8\"></span>ritenuto rap<span class=\"_ _3\"></span>presentativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di esti<span class=\"_ _3\"></span>nzione; si<span class=\"_ _3\"></span> se<span class=\"_ _3\"></span>gnala c<span class=\"_ _3\"></span>h<span class=\"_ _89\"> </span>e<span class=\"_ _89\"> </span>in tali voci non \u00e8 <span class=\"_ _3\"></span>presente una sign<span class=\"_ _3\"></span>ificativa component<span class=\"_ _3\"></span>e di finanziamento<span class=\"_ _3\"></span>. Strumenti fin<span class=\"_ _2\"></span>anziari derivati ed operazioni di c<span class=\"_ _2\"></span>opertura<span class=\"_ _89\"> </span>Gli  strume<span class=\"_ _3\"></span>nti <span class=\"_ _e\"> </span>finanziari <span class=\"_ _e\"> </span>derivati <span class=\"_ _3e\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _e\"> </span>inizialmente <span class=\"_ _e\"> </span>rilevati <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>in  cui <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>stipulati.<span class=\"_ _89\"> </span>Successivamente <span class=\"_ _3\"></span>tale <span class=\"_ _8\"></span><span class=\"ffc\">fair <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alue<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>periodica<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>rivisto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>sue <span class=\"_ _3\"></span>variazioni <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>abilizzate <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span>economico <span class=\"_ _2\"></span>complessivo <span class=\"_ _2\"></span><span class=\"ff9\">dell<span class=\"_ _3\"></span>\u2019esercizi<span class=\"ff1\">o<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>Sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span></span></span></span>quando <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>negativo. <span class=\"_ _8\"></span>I <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _8\"></span>incorporati <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>separati<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dal <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>ratto <span class=\"_ _3\"></span>primario <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntabilizzati <span class=\"_ _8\"></span>separatamente<span class=\"_ _89\"> </span>quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>imario <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>costituisc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>iaria<span class=\"_ _8\"></span><span class=\"ff1\"> e <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>sod<span class=\"_ _3\"></span>disfatti <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>criteri. <span class=\"_ _8\"></span><span class=\"ff9\">Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>real<span class=\"_ _3\"></span>izza <span class=\"_ _8\"></span>operazio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _f\"></span>derivati <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>copertura <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>l\u2019intento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copr<span class=\"_ _3\"></span>irsi <span class=\"_ _8\"></span>dal <span class=\"_ _f\"></span>rischio<span class=\"_ _89\"> </span></span>derivante <span class=\"_ _f\"></span>dall<span class=\"_ _3\"></span>\u2019oscillazione <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>prezzi <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>materie <span class=\"_ _28\"></span>prime<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>interesse <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>cambi<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>I <span class=\"_ _28\"></span>derivati <span class=\"_ _f\"></span>sono<span class=\"_ _89\"> </span></span>classificati, coerentem<span class=\"_ _3\"></span>ente con quanto st<span class=\"_ _3\"></span>abilito dall\u2019IFRS 9, com<span class=\"_ _3\"></span>e strumenti di co<span class=\"_ _3\"></span>pertura quando<span class=\"_ _8\"></span><span class=\"ff1\">:<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la <span class=\"_ _2b\"> </span>relazione  di <span class=\"_ _2b\"> </span>copertura  consiste <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>lo <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>rumenti  di <span class=\"_ _2b\"> </span>copertura <span class=\"_ _20\"> </span>ammissibili  ed <span class=\"_ _2b\"> </span>elementi  coperti<span class=\"_ _89\"> </span></span></span>ammissibili; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">all\u2019inizio della <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>copertura v<span class=\"_ _3\"></span>i \u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>designaz<span class=\"_ _3\"></span>ione e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>documentazione <span class=\"_ _3\"></span>for<span class=\"_ _3\"></span>male <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relaz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span></span></span>di <span class=\"_ _f\"></span>copertura<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>biettivi <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Gruppo <span class=\"_ _f\"></span>nella <span class=\"_ _28\"></span>gestione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>strategia <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>ell\u2019effettuare <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span>copertura;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la relazion<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ddisfa <span class=\"_ _3\"></span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>quisiti <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>efficacia <span class=\"_ _8\"></span>(esistenza <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>rapporto <span class=\"_ _f\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra<span class=\"_ _89\"> </span></span></span>l\u2019elemento <span class=\"_ _f\"></span>coperto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura, <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credito <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>preval<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>sulle <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>valore risultanti dal rapporto economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _89\"> </span>dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dell\u2019elemento <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>operto <span class=\"_ _26\"> </span><span class=\"ff1\">che <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _25\"> </span>effettivam<span class=\"_ _3\"></span>ente <span class=\"_ _25\"> </span>copre <span class=\"_ _26\"> </span>e <span class=\"_ _25\"> </span>dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dello<span class=\"_ _89\"> </span></span>strumento <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>opertura <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gruppo <span class=\"_ _28\"></span>utilizza <span class=\"_ _28\"></span>effettivamente <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>coprire <span class=\"_ _28\"> </span>tale <span class=\"_ _28\"> </span>quantit\u00e0 <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>elemento<span class=\"_ _89\"> </span>coperto).<span class=\"_ _89\"> </span>Quando i <span class=\"_ _2\"></span>derivati di <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>pertura coprono <span class=\"_ _2\"></span>il rischio di <span class=\"_ _2\"></span>var<span class=\"_ _3\"></span>iazione del <span class=\"ffc\">fair value</span> del <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>ostante (<span class=\"ffc\">fair <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lue hedge<span class=\"ff1\">),<span class=\"_ _89\"> </span></span></span>gli stessi sono rilevati al valore equo con imputazione a conto economico degli effet<span class=\"_ _3\"></span>ti della variazione di valore<span class=\"_ _89\"> </span>dello <span class=\"_ _f\"></span>strumento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>volta <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>compensare <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>variazione, <span class=\"_ _f\"></span>ti<span class=\"_ _3\"></span>picamente <span class=\"_ _28\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>segno <span class=\"_ _28\"></span>contrario, <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>sott<span class=\"_ _3\"></span>ostante<span class=\"_ _89\"> </span>coperto. Quando i derivati coprono il rischio di variazione dei flussi <span class=\"_ _2\"></span>di cassa del sottost<span class=\"_ _3\"></span>ante (<span class=\"_ _3\"></span><span class=\"ffc\">cash flow hedge</span>),<span class=\"_ _89\"> </span>la <span class=\"_ _e\"> </span>quota <span class=\"_ _e\"> </span>efficace <span class=\"_ _e\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>variazioni <span class=\"_ _e\"> </span>del <span class=\"_ _26\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _e\"> </span>inizial<span class=\"_ _3\"></span>mente <span class=\"_ _e\"> </span>rilevata <span class=\"_ _e\"> </span>a <span class=\"_ _25\"> </span>patrimonio <span class=\"_ _25\"> </span>netto<span class=\"_ _89\"> </span>(contabilizzata <span class=\"_ _25\"> </span>tramite <span class=\"_ _25\"> </span>\u201c<span class=\"ffc\">other <span class=\"_ _25\"> </span>comprehensi<span class=\"_ _3\"></span>ve <span class=\"_ _e\"> </span>incom<span class=\"_ _3\"></span>e</span>\u201d) <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>successivamente<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>imputata <span class=\"_ _25\"> </span>a <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _e\"> </span>econom<span class=\"_ _3\"></span>ico<span class=\"_ _89\"> </span>coerentemente agl<span class=\"_ _3\"></span>i effetti economici <span class=\"_ _3\"></span>prodotti dall\u2019oper<span class=\"_ _3\"></span>azione coperta.<span class=\"_ _89\"> </span>Le <span class=\"_ _20\"> </span>variazioni <span class=\"_ _20\"> </span>del  <span class=\"ffc\">fair <span class=\"_ _2b\"> </span>value<span class=\"_ _3\"></span></span> <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>erivati  che <span class=\"_ _2b\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>presentano  i<span class=\"_ _2\"></span>  requisiti <span class=\"_ _20\"> </span>formali  per <span class=\"_ _2b\"> </span>esser<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>considerati <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span>copertura ai fini IFRS sono <span class=\"_ _3\"></span>rilevate a conto econo<span class=\"_ _3\"></span>mico.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-758": {
   "value": "Attivit\u00e0 finanzia<span class=\"_ _2\"></span>rie non correnti<span class=\"_ _89\"> </span>La <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>comprende <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>partecipazioni <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>colleg<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>quelle <span class=\"_ _e\"> </span>in <span class=\"_ _25\"> </span>altre <span class=\"_ _26\"> </span>imprese, <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _25\"> </span>quanto <span class=\"_ _25\"> </span>riportat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>nel <span class=\"_ _25\"> </span>capitolo <span class=\"_ _25\"> </span>\u201cPrincipi <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>conso<span class=\"_ _3\"></span>lidamento <span class=\"_ _25\"> </span>ed <span class=\"_ _25\"> </span>area <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span>consolidamento\u201d. <span class=\"_ _2\"></span>La voce <span class=\"_ _2\"></span>comprende anche <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span><span class=\"ff1\">red<span class=\"_ _3\"></span>iti <span class=\"_ _2\"></span>a medio <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>contribu<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>da ricevere, <span class=\"_ _2\"></span>depositi cauzionali<span class=\"_ _89\"> </span></span>e <span class=\"_ _2\"></span>similar<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>valutati<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al loro <span class=\"_ _2\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nom<span class=\"_ _3\"></span>inale <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>nor<span class=\"_ _3\"></span>malmente coinc<span class=\"_ _3\"></span>ide <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>realizzo<span class=\"_ _3\"></span>. Per <span class=\"_ _2\"></span>ulteriori<span class=\"_ _89\"> </span>approfondimenti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo sotto riportato<span class=\"_ _89\"> </span>\u201cAttivit\u00e0 finanziarie (Non<span class=\"_ _3\"></span> correnti/Correnti<span class=\"_ _3\"></span>)\u201d.<span class=\"_ _89\"> </span> Rimanenze<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"></span>rimanenze <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>prodot<span class=\"_ _3\"></span>ti <span class=\"_ _28\"></span>ortofrutticoli,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>mater<span class=\"_ _3\"></span>ie <span class=\"_ _28\"></span>prime, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>ssidiarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consu<span class=\"_ _3\"></span>mo <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>minor<span class=\"_ _89\"> </span>valore <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>quisto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>deter<span class=\"_ _3\"></span>minato <span class=\"_ _8\"></span>secondo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>configur<span class=\"_ _3\"></span>azione <span class=\"_ _8\"></span>FIFO, <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>realizzo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>esumibile <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>chiusura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _8\"></span></span>Il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _8\"></span>accessori <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>degli <span class=\"_ _8\"></span>scont<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mmerciali <span class=\"_ _f\"></span>e, <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>prodotti <span class=\"_ _f\"></span>finiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>lavorazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nclude <span class=\"_ _f\"></span>le<span class=\"_ _89\"> </span>materie <span class=\"_ _e\"> </span>prime, <span class=\"_ _e\"> </span>la <span class=\"_ _25\"> </span>manodopera <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>iretta <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>gli <span class=\"_ _e\"> </span>altr<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>costi <span class=\"_ _e\"> </span>direttame<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>i<span class=\"_ _3\"></span>mputabili <span class=\"_ _e\"> </span>alla <span class=\"_ _25\"> </span>produzione <span class=\"_ _e\"> </span>oltre <span class=\"_ _e\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>ribaltamento <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>costi <span class=\"_ _28\"> </span>indi<span class=\"_ _3\"></span>retti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>produzione <span class=\"_ _28\"> </span>ragione<span class=\"_ _3\"></span>volmente <span class=\"_ _28\"> </span>riconducibili <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>svolgimento <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>produttive <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>condiz<span class=\"_ _3\"></span>ioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzo <span class=\"_ _3\"></span>normale<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>capa<span class=\"_ _3\"></span>cit\u00e0 <span class=\"_ _8\"></span>produttiva. <span class=\"_ _f\"></span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>eventualmente<span class=\"_ _89\"> </span>rettificato <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pecifico <span class=\"_ _8\"></span>accant<span class=\"_ _3\"></span>onamento <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>tener<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>enomeni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>svalu<span class=\"_ _3\"></span>tazione <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>obsolesce<span class=\"_ _3\"></span>nza <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>lento rigiro che possono <span class=\"_ _3\"></span>eventualmente <span class=\"_ _3\"></span>interessare i <span class=\"_ _3\"></span>materiali di imbal<span class=\"_ _3\"></span>lo.<span class=\"_ _89\"> </span>Attivit\u00e0 Biologi<span class=\"_ _2\"></span>che (\u201c<span class=\"ff4\">Biological asset</span><span class=\"ls95\">\u201d)<span class=\"_ _89\"> </span></span>La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span><span class=\"ff9\">Attivit\u00e0 <span class=\"_ _8\"></span>Biologiche <span class=\"_ _8\"></span>(\u201c<span class=\"_ _3\"></span></span>Biological <span class=\"_ _8\"></span>Asset<span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201d)</span> <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>suo <span class=\"_ _8\"></span>stadio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>maturazione <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>pianta <span class=\"_ _8\"></span>(<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span>caso <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>avoc<span class=\"_ _3\"></span>ado) <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>viene <span class=\"_ _f\"></span>prodotta <span class=\"_ _f\"></span>nelle <span class=\"_ _f\"></span>aree <span class=\"_ _8\"></span>agricol<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta<span class=\"_ _89\"> </span>applicabile lo IAS 41, secondo cui le ri<span class=\"_ _2\"></span>mane<span class=\"_ _3\"></span>nze di frutta sulla pianta devono essere misurate sulla base del <span class=\"ffc\">fair<span class=\"_ _89\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stimat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>meno <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span></span>fair <span class=\"_ _28\"></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>possa <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>ssere <span class=\"_ _f\"></span>dete<span class=\"_ _3\"></span>rminato <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>attendibile. <span class=\"_ _2\"></span>Lo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>41<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>assume <span class=\"_ _2\"></span>che i<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"ffc\">f<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ir <span class=\"_ _2\"></span>value<span class=\"ff1\"> possa <span class=\"_ _b\"></span>essere misurato <span class=\"_ _b\"></span>att<span class=\"_ _3\"></span>endibilment<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la maggior <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>delle<span class=\"_ _89\"> </span></span></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche, <span class=\"_ _f\"></span>pur <span class=\"_ _f\"></span>tuttavia, <span class=\"_ _f\"></span>qualora <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>rilevazione <span class=\"_ _8\"></span>iniziale <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>sia <span class=\"_ _8\"></span>dispo<span class=\"_ _3\"></span>nibile <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span>quotato in un mercato attivo<span class=\"_ _3\"></span> oppure le m<span class=\"_ _3\"></span>isurazioni alternative del<span class=\"_ _3\"></span> <span class=\"ffc\">fair value</span> ven<span class=\"_ _3\"></span>issero giudicate inatte<span class=\"_ _3\"></span>ndibili,<span class=\"_ _89\"> </span>in tal caso l'attivit\u00e0 \u00e8 <span class=\"_ _3\"></span>valutata al cost<span class=\"_ _3\"></span>o al netto di ammo<span class=\"_ _3\"></span>rtamenti accumulati <span class=\"_ _3\"></span>e perdite di valore<span class=\"_ _3\"></span>. Attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie (Non correnti e corre<span class=\"_ _2\"></span>nti)<span class=\"_ _89\"> </span>Le<span class=\"ls0\"> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>devo<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>rileva<span class=\"_ _3\"></span><span class=\"ls23\">te</span> <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>nizialmente <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione, <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>io\u00e8 <span class=\"_ _28\"></span>quando <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>Gruppo<span class=\"_ _89\"> </span></span>diventa una parte delle clau<span class=\"_ _3\"></span>sole co<span class=\"_ _3\"></span>ntrattuali dello st<span class=\"_ _3\"></span>rumento finanziario<span class=\"_ _3\"></span> e devo<span class=\"_ _3\"></span>no essere cl<span class=\"_ _3\"></span>assificate in base a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>business <span class=\"_ _b\"></span>mod<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>che <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>poss<span class=\"_ _3\"></span>iede <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsiderando<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quest<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>L\u2019IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>preved<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>le seguenti tipologie d<span class=\"_ _3\"></span>i strumenti finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>in base alla<span class=\"_ _3\"></span> loro valutazione<span class=\"_ _3\"></span>:<span class=\"_ _89\"> </span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valutate al c<span class=\"_ _3\"></span>osto ammortizzato;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Inizialmente tutte <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie sono <span class=\"_ _2\"></span>rilevate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al valore <span class=\"_ _2\"></span>equo<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>(<span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">), <span class=\"_ _2\"></span>au<span class=\"_ _3\"></span>mentato, nel <span class=\"_ _2\"></span>caso di <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _89\"> </span></span></span>diverse <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>equo <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>economico, <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>accessori. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>per<span class=\"_ _89\"> </span>valore  equo <span class=\"_ _20\"> </span>si  intende  il  valore <span class=\"_ _20\"> </span>della  quotazione  dello  strumento  in <span class=\"_ _20\"> </span>un  mercato <span class=\"_ _20\"> </span>attivo;  in <span class=\"_ _20\"> </span>mancanza  di<span class=\"_ _89\"> </span>quest\u2019ulti<span class=\"ff1\">mo <span class=\"_ _f\"></span>vie<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tecn<span class=\"_ _3\"></span>ica <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>preve<span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>stabilire <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span></span>avrebbe <span class=\"_ _8\"></span>avuto <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>libero <span class=\"_ _8\"></span>scambio <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span><span class=\"ff1\">otivato<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>normali <span class=\"_ _8\"></span>considerazioni<span class=\"_ _89\"> </span></span>commerciali. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"> </span>determinata <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>classif<span class=\"_ _3\"></span>icazione <span class=\"_ _2b\"> </span>delle <span class=\"_ _28\"> </span>proprie <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>dopo <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>rilevazione<span class=\"_ _89\"> </span>iniziale e, <span class=\"_ _2\"></span>ove adeguato e <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsentito, rivede tale <span class=\"_ _2\"></span>class<span class=\"_ _3\"></span>ificazione alla <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>iusura di <span class=\"_ _2\"></span>cias<span class=\"_ _3\"></span>cun esercizio<span class=\"_ _3\"></span> nel caso <span class=\"_ _2\"></span>in cui<span class=\"_ _89\"> </span>venga modi<span class=\"_ _3\"></span>ficato il<span class=\"_ _3\"></span> propr<span class=\"_ _3\"></span>io mod<span class=\"_ _3\"></span>ello di <span class=\"_ _3\"></span>business<span class=\"_ _8\"></span>. La <span class=\"_ _3\"></span>recuperabilit\u00e0<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>verificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri<span class=\"_ _89\"> </span>previsti dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>e descri<span class=\"_ _3\"></span>tti successivame<span class=\"_ _3\"></span>nte.<span class=\"_ _3\"></span><span class=\"ff1\"> Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della so<span class=\"_ _3\"></span>ttoscrizione, <span class=\"_ _3\"></span>si c<span class=\"_ _3\"></span>onsidera se <span class=\"_ _3\"></span>un c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span></span>contiene derivati <span class=\"_ _3\"></span>implici<span class=\"_ _3\"></span><span class=\"ff9\">ti. I <span class=\"_ _3\"></span>derivati incorporat<span class=\"_ _3\"></span>i in co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>dove l\u2019elemento <span class=\"_ _3\"></span>primario <span class=\"_ _3\"></span>\u00e8 un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria<span class=\"_ _89\"> </span></span>che <span class=\"_ _28\"></span>rientra <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>dell\u2019IFRS<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>9 <span class=\"_ _28\"> </span>no<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>devono <span class=\"_ _28\"> </span>mai <span class=\"_ _28\"> </span>ess<span class=\"_ _3\"></span>ere <span class=\"_ _28\"> </span>sep<span class=\"_ _3\"></span>arati.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _89\"> </span></span>vengono <span class=\"_ _3\"></span>eliminate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>rattuali <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>flu<span class=\"_ _3\"></span>ssi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>der<span class=\"_ _3\"></span>ivanti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>stesse.<span class=\"_ _89\"> </span>Le att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzat<span class=\"_ _3\"></span>o s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _8\"></span>possedute nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modello<span class=\"_ _89\"> </span>di  b<span class=\"_ _3\"></span>usiness <span class=\"_ _e\"> </span>avente <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>obiettivo <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>raccolta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>tempo <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>flussi  f<span class=\"_ _3\"></span>inanziari <span class=\"_ _e\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_ _e\"> </span>unicamente <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>pagamenti <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>relativi <span class=\"_ _25\"> </span>interessi <span class=\"_ _25\"> </span>maturat<span class=\"_ _3\"></span>i<span class=\"ff9\">. <span class=\"_ _e\"> </span>La <span class=\"_ _25\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _e\"> </span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span>costo<span class=\"_ _89\"> </span></span>ammortizzato com<span class=\"_ _3\"></span>porta l\u2019applicazione<span class=\"_ _3\"></span> del metod<span class=\"_ _3\"></span>o dell\u2019interesse eff<span class=\"_ _3\"></span>ettivo al<span class=\"_ _8\"></span><span class=\"ff1\"> netto d<span class=\"_ _3\"></span>i ogni accantonam<span class=\"_ _3\"></span>ento per<span class=\"_ _89\"> </span></span>perdita di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>tenendo<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>considerazione<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>prevedib<span class=\"_ _3\"></span>ili perdite <span class=\"_ _3\"></span>future. <span class=\"_ _3\"></span>Tale<span class=\"_ _8\"></span> cal<span class=\"_ _3\"></span>colo co<span class=\"_ _3\"></span>mprende o<span class=\"_ _3\"></span>gni sco<span class=\"_ _3\"></span>nto<span class=\"_ _89\"> </span>o premio di acquisto ed include le commissioni<span class=\"_ _3\"></span>, che so<span class=\"_ _3\"></span>no una parte integrante del tasso<span class=\"_ _3\"></span> di interesse effettivo e<span class=\"_ _89\"> </span>dei costi di t<span class=\"_ _3\"></span>ransazione. Gli<span class=\"_ _3\"></span> interess<span class=\"_ _3\"></span>i, pertanto, so<span class=\"_ _3\"></span>no calc<span class=\"_ _3\"></span>olati in relazion<span class=\"_ _3\"></span>e al valore<span class=\"_ _3\"></span> del denaro<span class=\"_ _3\"></span> nel tem<span class=\"_ _3\"></span>po ed al<span class=\"_ _89\"> </span>rischio di <span class=\"_ _2\"></span>credito associato allo strumento <span class=\"_ _2\"></span>durant<span class=\"_ _3\"></span>e quel <span class=\"_ _2\"></span>particolare<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>do di <span class=\"_ _2\"></span>te<span class=\"_ _3\"></span>mpo. I crediti <span class=\"_ _2\"></span>e le altre <span class=\"_ _2\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>finanziarie <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tati <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>esentati <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>stato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>patrimonial<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>relativo <span class=\"_ _3\"></span>fondo<span class=\"_ _89\"> </span>svalutazione. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>interess<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivi, gl<span class=\"_ _3\"></span>i u<span class=\"_ _3\"></span>tili e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nel conto economico dell<span class=\"_ _3\"></span>\u2019esercizio cos\u00ec co<span class=\"_ _3\"></span>me gli eventu<span class=\"_ _3\"></span>ali utili o perdite da <span class=\"_ _3\"></span>eliminazione co<span class=\"_ _3\"></span>ntabile.<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>equo <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2b\"> </span>imputate <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>economico <span class=\"_ _2b\"> </span>complessi<span class=\"_ _3\"></span>vo <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2b\"> </span>quelle<span class=\"_ _89\"> </span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _8\"></span>possedute <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>usiness <span class=\"_ _8\"></span>avente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>obiettivo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>raccolta <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>tempo<span class=\"_ _89\"> </span>di flu<span class=\"_ _3\"></span>ssi f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>derivano <span class=\"_ _8\"></span>sia da<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>varie <span class=\"_ _3\"></span>scadenze <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _89\"> </span>delle attivit\u00e0 in quest<span class=\"_ _3\"></span>ione. Tali <span class=\"_ _20\"> </span>attivit\u00e0  comportano <span class=\"_ _20\"> </span>la  rilevazione <span class=\"_ _20\"> </span>a  patrimonio <span class=\"_ _20\"> </span>netto,  tra <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>altre  componenti  del <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>onto  economico<span class=\"_ _89\"> </span>complessivo, <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazio<span class=\"_ _3\"></span>ni del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span><span class=\"ff9\">dello st<span class=\"_ _3\"></span>rumento. <span class=\"_ _3\"></span>L\u2019ammontare <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mulato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span></span>valore<span class=\"_ _89\"> </span>equo<span class=\"ff9\">, <span class=\"_ _28\"></span>imputato <span class=\"_ _28\"></span>nella <span class=\"_ _28\"></span>riserva <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>patrimonio <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>accoglie <span class=\"_ _f\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>altre <span class=\"_ _28\"></span>componenti <span class=\"_ _28\"></span>dell\u2019utile <span class=\"_ _28\"></span>complessivo, <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span></span>oggetto di reversal a conto <span class=\"_ _3\"></span>economico all\u2019a<span class=\"_ _3\"></span>tto di eliminazione co<span class=\"_ _3\"></span>ntabile dello stru<span class=\"_ _3\"></span>mento. Le attivit\u00e0 f<span class=\"_ _3\"></span>inanziarie c<span class=\"_ _3\"></span>he no<span class=\"_ _3\"></span>n sono <span class=\"_ _3\"></span>valutate al<span class=\"_ _3\"></span> costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls9a\">/o</span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore e<span class=\"_ _3\"></span>quo con <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>imputate<span class=\"_ _89\"> </span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>equo,<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>ma <span class=\"_ _f\"></span>con <span class=\"_ _28\"></span>variazioni <span class=\"_ _28\"></span>imp<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>\u2019utile/perdita<span class=\"_ _89\"> </span>dell\u2019esercizio<span class=\"ff1\">. <span class=\"_ _2b\"> </span>Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>momento <span class=\"_ _2b\"> </span>della <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>ilevazione <span class=\"_ _2b\"> </span>iniziale <span class=\"_ _28\"> </span>l'e<span class=\"_ _3\"></span>ntit\u00e0 <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _28\"> </span>desig<span class=\"_ _3\"></span>nare <span class=\"_ _2b\"> </span>irrevocabilmente<span class=\"_ _89\"> </span></span>l'attivit\u00e0 <span class=\"_ _e\"> </span>finanziaria <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>valutata <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"ffc\">fai<span class=\"_ _3\"></span>r <span class=\"_ _e\"> </span>value</span> (val<span class=\"_ _3\"></span>ore <span class=\"_ _e\"> </span>equo) <span class=\"_ _e\"> </span>rilevato <span class=\"_ _e\"> </span>n<span class=\"_ _3\"></span>ell'utile<span class=\"_ _3\"></span>/perdita <span class=\"_ _e\"> </span>d'eserc<span class=\"_ _3\"></span>izio. Son<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>compresi <span class=\"_ _f\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>derivat<span class=\"_ _3\"></span>i. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _f\"></span>nette, <span class=\"_ _f\"></span>compre<span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rice<span class=\"_ _3\"></span>vuti,<span class=\"_ _89\"> </span>sono rilevati nel conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>azionaria <span class=\"_ _f\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>sem<span class=\"_ _3\"></span>pre <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span></span>, <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>non<span class=\"_ _89\"> </span>essendo  caratterizzati  da  f<span class=\"_ _3\"></span>lussi  di  cassa  sicuri  e  cos<span class=\"_ _3\"></span>tanti,  non  sono  compatibi<span class=\"_ _3\"></span>li  con  il  criterio  del  costo<span class=\"_ _89\"> </span>ammortizzato. <span class=\"_ _f\"></span>Lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>capitale <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>detenuto <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>ragioni <span class=\"_ _f\"></span>strategiche <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>non <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>pertant<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>tato <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value</span>, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>cui <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>conto <span class=\"_ _28\"></span>economico<span class=\"_ _89\"> </span>complessivo. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>relativi <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>strumenti <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>econom<span class=\"_ _8\"></span>ico, <span class=\"_ _8\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>variazioni<span class=\"_ _89\"> </span>imputate nel conto eco<span class=\"_ _3\"></span>nomico compless<span class=\"_ _3\"></span>ivo non potranno essere <span class=\"_ _3\"></span>riclassificate a c<span class=\"_ _3\"></span>onto economico. Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>po<span class=\"_ _3\"></span>ssono <span class=\"_ _2b\"> </span>essere <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pensate <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>l\u2019importo <span class=\"_ _2b\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>dalla<span class=\"_ _89\"> </span>compensazione viene <span class=\"_ _2\"></span>presentato<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nel p<span class=\"_ _2\"></span>rosp<span class=\"_ _3\"></span>etto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>situaz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>patrimon<span class=\"_ _3\"></span>iale<span class=\"_ _3\"></span>-finan<span class=\"_ _3\"></span>ziaria <span class=\"_ _2\"></span>se, e <span class=\"_ _b\"></span>sol<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>G<span class=\"_ _3\"></span>ruppo<span class=\"_ _89\"> </span>ha <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrentemente i<span class=\"_ _2\"></span>l diri<span class=\"_ _2\"></span>tt<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>compe<span class=\"_ _3\"></span>nsare <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>e intende <span class=\"_ _b\"></span>regolar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>basi <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>realizzare<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 e regolare la pass<span class=\"_ _3\"></span>ivit\u00e0 contempora<span class=\"_ _3\"></span>neamente.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-776": {
   "value": "Attivit\u00e0 finanzia<span class=\"_ _2\"></span>rie non correnti<span class=\"_ _89\"> </span>La <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>comprende <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>partecipazioni <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>colleg<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>quelle <span class=\"_ _e\"> </span>in <span class=\"_ _25\"> </span>altre <span class=\"_ _26\"> </span>imprese, <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _25\"> </span>quanto <span class=\"_ _25\"> </span>riportat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>nel <span class=\"_ _25\"> </span>capitolo <span class=\"_ _25\"> </span>\u201cPrincipi <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>conso<span class=\"_ _3\"></span>lidamento <span class=\"_ _25\"> </span>ed <span class=\"_ _25\"> </span>area <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span>consolidamento\u201d. <span class=\"_ _2\"></span>La voce <span class=\"_ _2\"></span>comprende anche <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span><span class=\"ff1\">red<span class=\"_ _3\"></span>iti <span class=\"_ _2\"></span>a medio <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>contribu<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>da ricevere, <span class=\"_ _2\"></span>depositi cauzionali<span class=\"_ _89\"> </span></span>e <span class=\"_ _2\"></span>similar<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>valutati<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al loro <span class=\"_ _2\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nom<span class=\"_ _3\"></span>inale <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>nor<span class=\"_ _3\"></span>malmente coinc<span class=\"_ _3\"></span>ide <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>realizzo<span class=\"_ _3\"></span>. Per <span class=\"_ _2\"></span>ulteriori<span class=\"_ _89\"> </span>approfondimenti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo sotto riportato<span class=\"_ _89\"> </span>\u201cAttivit\u00e0 finanziarie (Non<span class=\"_ _3\"></span> correnti/Correnti<span class=\"_ _3\"></span>)\u201d.<span class=\"_ _89\"> </span> Rimanenze<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"></span>rimanenze <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>prodot<span class=\"_ _3\"></span>ti <span class=\"_ _28\"></span>ortofrutticoli,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>mater<span class=\"_ _3\"></span>ie <span class=\"_ _28\"></span>prime, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>ssidiarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consu<span class=\"_ _3\"></span>mo <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>minor<span class=\"_ _89\"> </span>valore <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>quisto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>deter<span class=\"_ _3\"></span>minato <span class=\"_ _8\"></span>secondo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>configur<span class=\"_ _3\"></span>azione <span class=\"_ _8\"></span>FIFO, <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>realizzo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>esumibile <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>chiusura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _8\"></span></span>Il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _8\"></span>accessori <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>degli <span class=\"_ _8\"></span>scont<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mmerciali <span class=\"_ _f\"></span>e, <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>prodotti <span class=\"_ _f\"></span>finiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>lavorazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nclude <span class=\"_ _f\"></span>le<span class=\"_ _89\"> </span>materie <span class=\"_ _e\"> </span>prime, <span class=\"_ _e\"> </span>la <span class=\"_ _25\"> </span>manodopera <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>iretta <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>gli <span class=\"_ _e\"> </span>altr<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>costi <span class=\"_ _e\"> </span>direttame<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>i<span class=\"_ _3\"></span>mputabili <span class=\"_ _e\"> </span>alla <span class=\"_ _25\"> </span>produzione <span class=\"_ _e\"> </span>oltre <span class=\"_ _e\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>ribaltamento <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>costi <span class=\"_ _28\"> </span>indi<span class=\"_ _3\"></span>retti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>produzione <span class=\"_ _28\"> </span>ragione<span class=\"_ _3\"></span>volmente <span class=\"_ _28\"> </span>riconducibili <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>svolgimento <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>produttive <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>condiz<span class=\"_ _3\"></span>ioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzo <span class=\"_ _3\"></span>normale<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>capa<span class=\"_ _3\"></span>cit\u00e0 <span class=\"_ _8\"></span>produttiva. <span class=\"_ _f\"></span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>eventualmente<span class=\"_ _89\"> </span>rettificato <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pecifico <span class=\"_ _8\"></span>accant<span class=\"_ _3\"></span>onamento <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>tener<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>enomeni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>svalu<span class=\"_ _3\"></span>tazione <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>obsolesce<span class=\"_ _3\"></span>nza <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>lento rigiro che possono <span class=\"_ _3\"></span>eventualmente <span class=\"_ _3\"></span>interessare i <span class=\"_ _3\"></span>materiali di imbal<span class=\"_ _3\"></span>lo.<span class=\"_ _89\"> </span>Attivit\u00e0 Biologi<span class=\"_ _2\"></span>che (\u201c<span class=\"ff4\">Biological asset</span><span class=\"ls95\">\u201d)<span class=\"_ _89\"> </span></span>La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span><span class=\"ff9\">Attivit\u00e0 <span class=\"_ _8\"></span>Biologiche <span class=\"_ _8\"></span>(\u201c<span class=\"_ _3\"></span></span>Biological <span class=\"_ _8\"></span>Asset<span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201d)</span> <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>suo <span class=\"_ _8\"></span>stadio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>maturazione <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>pianta <span class=\"_ _8\"></span>(<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span>caso <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>avoc<span class=\"_ _3\"></span>ado) <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>viene <span class=\"_ _f\"></span>prodotta <span class=\"_ _f\"></span>nelle <span class=\"_ _f\"></span>aree <span class=\"_ _8\"></span>agricol<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta<span class=\"_ _89\"> </span>applicabile lo IAS 41, secondo cui le ri<span class=\"_ _2\"></span>mane<span class=\"_ _3\"></span>nze di frutta sulla pianta devono essere misurate sulla base del <span class=\"ffc\">fair<span class=\"_ _89\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stimat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>meno <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span></span>fair <span class=\"_ _28\"></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>possa <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>ssere <span class=\"_ _f\"></span>dete<span class=\"_ _3\"></span>rminato <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>attendibile. <span class=\"_ _2\"></span>Lo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>41<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>assume <span class=\"_ _2\"></span>che i<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"ffc\">f<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ir <span class=\"_ _2\"></span>value<span class=\"ff1\"> possa <span class=\"_ _b\"></span>essere misurato <span class=\"_ _b\"></span>att<span class=\"_ _3\"></span>endibilment<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la maggior <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>delle<span class=\"_ _89\"> </span></span></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche, <span class=\"_ _f\"></span>pur <span class=\"_ _f\"></span>tuttavia, <span class=\"_ _f\"></span>qualora <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>rilevazione <span class=\"_ _8\"></span>iniziale <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>sia <span class=\"_ _8\"></span>dispo<span class=\"_ _3\"></span>nibile <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span>quotato in un mercato attivo<span class=\"_ _3\"></span> oppure le m<span class=\"_ _3\"></span>isurazioni alternative del<span class=\"_ _3\"></span> <span class=\"ffc\">fair value</span> ven<span class=\"_ _3\"></span>issero giudicate inatte<span class=\"_ _3\"></span>ndibili,<span class=\"_ _89\"> </span>in tal caso l'attivit\u00e0 \u00e8 <span class=\"_ _3\"></span>valutata al cost<span class=\"_ _3\"></span>o al netto di ammo<span class=\"_ _3\"></span>rtamenti accumulati <span class=\"_ _3\"></span>e perdite di valore<span class=\"_ _3\"></span>. Attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie (Non correnti e corre<span class=\"_ _2\"></span>nti)<span class=\"_ _89\"> </span>Le<span class=\"ls0\"> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>devo<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>rileva<span class=\"_ _3\"></span><span class=\"ls23\">te</span> <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>nizialmente <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione, <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>io\u00e8 <span class=\"_ _28\"></span>quando <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>Gruppo<span class=\"_ _89\"> </span></span>diventa una parte delle clau<span class=\"_ _3\"></span>sole co<span class=\"_ _3\"></span>ntrattuali dello st<span class=\"_ _3\"></span>rumento finanziario<span class=\"_ _3\"></span> e devo<span class=\"_ _3\"></span>no essere cl<span class=\"_ _3\"></span>assificate in base a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>business <span class=\"_ _b\"></span>mod<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>che <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>poss<span class=\"_ _3\"></span>iede <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsiderando<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quest<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>L\u2019IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>preved<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>le seguenti tipologie d<span class=\"_ _3\"></span>i strumenti finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>in base alla<span class=\"_ _3\"></span> loro valutazione<span class=\"_ _3\"></span>:<span class=\"_ _89\"> </span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valutate al c<span class=\"_ _3\"></span>osto ammortizzato;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Inizialmente tutte <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie sono <span class=\"_ _2\"></span>rilevate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al valore <span class=\"_ _2\"></span>equo<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>(<span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">), <span class=\"_ _2\"></span>au<span class=\"_ _3\"></span>mentato, nel <span class=\"_ _2\"></span>caso di <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _89\"> </span></span></span>diverse <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>equo <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>economico, <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>accessori. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>per<span class=\"_ _89\"> </span>valore  equo <span class=\"_ _20\"> </span>si  intende  il  valore <span class=\"_ _20\"> </span>della  quotazione  dello  strumento  in <span class=\"_ _20\"> </span>un  mercato <span class=\"_ _20\"> </span>attivo;  in <span class=\"_ _20\"> </span>mancanza  di<span class=\"_ _89\"> </span>quest\u2019ulti<span class=\"ff1\">mo <span class=\"_ _f\"></span>vie<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tecn<span class=\"_ _3\"></span>ica <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>preve<span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>stabilire <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span></span>avrebbe <span class=\"_ _8\"></span>avuto <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>libero <span class=\"_ _8\"></span>scambio <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span><span class=\"ff1\">otivato<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>normali <span class=\"_ _8\"></span>considerazioni<span class=\"_ _89\"> </span></span>commerciali. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"> </span>determinata <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>classif<span class=\"_ _3\"></span>icazione <span class=\"_ _2b\"> </span>delle <span class=\"_ _28\"> </span>proprie <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>dopo <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>rilevazione<span class=\"_ _89\"> </span>iniziale e, <span class=\"_ _2\"></span>ove adeguato e <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsentito, rivede tale <span class=\"_ _2\"></span>class<span class=\"_ _3\"></span>ificazione alla <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>iusura di <span class=\"_ _2\"></span>cias<span class=\"_ _3\"></span>cun esercizio<span class=\"_ _3\"></span> nel caso <span class=\"_ _2\"></span>in cui<span class=\"_ _89\"> </span>venga modi<span class=\"_ _3\"></span>ficato il<span class=\"_ _3\"></span> propr<span class=\"_ _3\"></span>io mod<span class=\"_ _3\"></span>ello di <span class=\"_ _3\"></span>business<span class=\"_ _8\"></span>. La <span class=\"_ _3\"></span>recuperabilit\u00e0<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>verificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri<span class=\"_ _89\"> </span>previsti dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>e descri<span class=\"_ _3\"></span>tti successivame<span class=\"_ _3\"></span>nte.<span class=\"_ _3\"></span><span class=\"ff1\"> Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della so<span class=\"_ _3\"></span>ttoscrizione, <span class=\"_ _3\"></span>si c<span class=\"_ _3\"></span>onsidera se <span class=\"_ _3\"></span>un c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span></span>contiene derivati <span class=\"_ _3\"></span>implici<span class=\"_ _3\"></span><span class=\"ff9\">ti. I <span class=\"_ _3\"></span>derivati incorporat<span class=\"_ _3\"></span>i in co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>dove l\u2019elemento <span class=\"_ _3\"></span>primario <span class=\"_ _3\"></span>\u00e8 un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria<span class=\"_ _89\"> </span></span>che <span class=\"_ _28\"></span>rientra <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>dell\u2019IFRS<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>9 <span class=\"_ _28\"> </span>no<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>devono <span class=\"_ _28\"> </span>mai <span class=\"_ _28\"> </span>ess<span class=\"_ _3\"></span>ere <span class=\"_ _28\"> </span>sep<span class=\"_ _3\"></span>arati.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _89\"> </span></span>vengono <span class=\"_ _3\"></span>eliminate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>rattuali <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>flu<span class=\"_ _3\"></span>ssi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>der<span class=\"_ _3\"></span>ivanti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>stesse.<span class=\"_ _89\"> </span>Le att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzat<span class=\"_ _3\"></span>o s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _8\"></span>possedute nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modello<span class=\"_ _89\"> </span>di  b<span class=\"_ _3\"></span>usiness <span class=\"_ _e\"> </span>avente <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>obiettivo <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>raccolta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>tempo <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>flussi  f<span class=\"_ _3\"></span>inanziari <span class=\"_ _e\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_ _e\"> </span>unicamente <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>pagamenti <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>relativi <span class=\"_ _25\"> </span>interessi <span class=\"_ _25\"> </span>maturat<span class=\"_ _3\"></span>i<span class=\"ff9\">. <span class=\"_ _e\"> </span>La <span class=\"_ _25\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _e\"> </span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span>costo<span class=\"_ _89\"> </span></span>ammortizzato com<span class=\"_ _3\"></span>porta l\u2019applicazione<span class=\"_ _3\"></span> del metod<span class=\"_ _3\"></span>o dell\u2019interesse eff<span class=\"_ _3\"></span>ettivo al<span class=\"_ _8\"></span><span class=\"ff1\"> netto d<span class=\"_ _3\"></span>i ogni accantonam<span class=\"_ _3\"></span>ento per<span class=\"_ _89\"> </span></span>perdita di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>tenendo<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>considerazione<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>prevedib<span class=\"_ _3\"></span>ili perdite <span class=\"_ _3\"></span>future. <span class=\"_ _3\"></span>Tale<span class=\"_ _8\"></span> cal<span class=\"_ _3\"></span>colo co<span class=\"_ _3\"></span>mprende o<span class=\"_ _3\"></span>gni sco<span class=\"_ _3\"></span>nto<span class=\"_ _89\"> </span>o premio di acquisto ed include le commissioni<span class=\"_ _3\"></span>, che so<span class=\"_ _3\"></span>no una parte integrante del tasso<span class=\"_ _3\"></span> di interesse effettivo e<span class=\"_ _89\"> </span>dei costi di t<span class=\"_ _3\"></span>ransazione. Gli<span class=\"_ _3\"></span> interess<span class=\"_ _3\"></span>i, pertanto, so<span class=\"_ _3\"></span>no calc<span class=\"_ _3\"></span>olati in relazion<span class=\"_ _3\"></span>e al valore<span class=\"_ _3\"></span> del denaro<span class=\"_ _3\"></span> nel tem<span class=\"_ _3\"></span>po ed al<span class=\"_ _89\"> </span>rischio di <span class=\"_ _2\"></span>credito associato allo strumento <span class=\"_ _2\"></span>durant<span class=\"_ _3\"></span>e quel <span class=\"_ _2\"></span>particolare<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>do di <span class=\"_ _2\"></span>te<span class=\"_ _3\"></span>mpo. I crediti <span class=\"_ _2\"></span>e le altre <span class=\"_ _2\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>finanziarie <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tati <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>esentati <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>stato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>patrimonial<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>relativo <span class=\"_ _3\"></span>fondo<span class=\"_ _89\"> </span>svalutazione. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>interess<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivi, gl<span class=\"_ _3\"></span>i u<span class=\"_ _3\"></span>tili e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nel conto economico dell<span class=\"_ _3\"></span>\u2019esercizio cos\u00ec co<span class=\"_ _3\"></span>me gli eventu<span class=\"_ _3\"></span>ali utili o perdite da <span class=\"_ _3\"></span>eliminazione co<span class=\"_ _3\"></span>ntabile.<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>equo <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2b\"> </span>imputate <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>economico <span class=\"_ _2b\"> </span>complessi<span class=\"_ _3\"></span>vo <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2b\"> </span>quelle<span class=\"_ _89\"> </span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _8\"></span>possedute <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>usiness <span class=\"_ _8\"></span>avente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>obiettivo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>raccolta <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>tempo<span class=\"_ _89\"> </span>di flu<span class=\"_ _3\"></span>ssi f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>derivano <span class=\"_ _8\"></span>sia da<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>varie <span class=\"_ _3\"></span>scadenze <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _89\"> </span>delle attivit\u00e0 in quest<span class=\"_ _3\"></span>ione. Tali <span class=\"_ _20\"> </span>attivit\u00e0  comportano <span class=\"_ _20\"> </span>la  rilevazione <span class=\"_ _20\"> </span>a  patrimonio <span class=\"_ _20\"> </span>netto,  tra <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>altre  componenti  del <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>onto  economico<span class=\"_ _89\"> </span>complessivo, <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazio<span class=\"_ _3\"></span>ni del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span><span class=\"ff9\">dello st<span class=\"_ _3\"></span>rumento. <span class=\"_ _3\"></span>L\u2019ammontare <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mulato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span></span>valore<span class=\"_ _89\"> </span>equo<span class=\"ff9\">, <span class=\"_ _28\"></span>imputato <span class=\"_ _28\"></span>nella <span class=\"_ _28\"></span>riserva <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>patrimonio <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>accoglie <span class=\"_ _f\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>altre <span class=\"_ _28\"></span>componenti <span class=\"_ _28\"></span>dell\u2019utile <span class=\"_ _28\"></span>complessivo, <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span></span>oggetto di reversal a conto <span class=\"_ _3\"></span>economico all\u2019a<span class=\"_ _3\"></span>tto di eliminazione co<span class=\"_ _3\"></span>ntabile dello stru<span class=\"_ _3\"></span>mento. Le attivit\u00e0 f<span class=\"_ _3\"></span>inanziarie c<span class=\"_ _3\"></span>he no<span class=\"_ _3\"></span>n sono <span class=\"_ _3\"></span>valutate al<span class=\"_ _3\"></span> costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls9a\">/o</span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore e<span class=\"_ _3\"></span>quo con <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>imputate<span class=\"_ _89\"> </span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>equo,<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>ma <span class=\"_ _f\"></span>con <span class=\"_ _28\"></span>variazioni <span class=\"_ _28\"></span>imp<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>\u2019utile/perdita<span class=\"_ _89\"> </span>dell\u2019esercizio<span class=\"ff1\">. <span class=\"_ _2b\"> </span>Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>momento <span class=\"_ _2b\"> </span>della <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>ilevazione <span class=\"_ _2b\"> </span>iniziale <span class=\"_ _28\"> </span>l'e<span class=\"_ _3\"></span>ntit\u00e0 <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _28\"> </span>desig<span class=\"_ _3\"></span>nare <span class=\"_ _2b\"> </span>irrevocabilmente<span class=\"_ _89\"> </span></span>l'attivit\u00e0 <span class=\"_ _e\"> </span>finanziaria <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>valutata <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"ffc\">fai<span class=\"_ _3\"></span>r <span class=\"_ _e\"> </span>value</span> (val<span class=\"_ _3\"></span>ore <span class=\"_ _e\"> </span>equo) <span class=\"_ _e\"> </span>rilevato <span class=\"_ _e\"> </span>n<span class=\"_ _3\"></span>ell'utile<span class=\"_ _3\"></span>/perdita <span class=\"_ _e\"> </span>d'eserc<span class=\"_ _3\"></span>izio. Son<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>compresi <span class=\"_ _f\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>derivat<span class=\"_ _3\"></span>i. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _f\"></span>nette, <span class=\"_ _f\"></span>compre<span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rice<span class=\"_ _3\"></span>vuti,<span class=\"_ _89\"> </span>sono rilevati nel conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>azionaria <span class=\"_ _f\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>sem<span class=\"_ _3\"></span>pre <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span></span>, <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>non<span class=\"_ _89\"> </span>essendo  caratterizzati  da  f<span class=\"_ _3\"></span>lussi  di  cassa  sicuri  e  cos<span class=\"_ _3\"></span>tanti,  non  sono  compatibi<span class=\"_ _3\"></span>li  con  il  criterio  del  costo<span class=\"_ _89\"> </span>ammortizzato. <span class=\"_ _f\"></span>Lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>capitale <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>detenuto <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>ragioni <span class=\"_ _f\"></span>strategiche <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>non <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>pertant<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>tato <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value</span>, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>cui <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>conto <span class=\"_ _28\"></span>economico<span class=\"_ _89\"> </span>complessivo. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>relativi <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>strumenti <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>econom<span class=\"_ _8\"></span>ico, <span class=\"_ _8\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>variazioni<span class=\"_ _89\"> </span>imputate nel conto eco<span class=\"_ _3\"></span>nomico compless<span class=\"_ _3\"></span>ivo non potranno essere <span class=\"_ _3\"></span>riclassificate a c<span class=\"_ _3\"></span>onto economico. Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>po<span class=\"_ _3\"></span>ssono <span class=\"_ _2b\"> </span>essere <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pensate <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>l\u2019importo <span class=\"_ _2b\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>dalla<span class=\"_ _89\"> </span>compensazione viene <span class=\"_ _2\"></span>presentato<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nel p<span class=\"_ _2\"></span>rosp<span class=\"_ _3\"></span>etto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>situaz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>patrimon<span class=\"_ _3\"></span>iale<span class=\"_ _3\"></span>-finan<span class=\"_ _3\"></span>ziaria <span class=\"_ _2\"></span>se, e <span class=\"_ _b\"></span>sol<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>G<span class=\"_ _3\"></span>ruppo<span class=\"_ _89\"> </span>ha <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrentemente i<span class=\"_ _2\"></span>l diri<span class=\"_ _2\"></span>tt<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>compe<span class=\"_ _3\"></span>nsare <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>e intende <span class=\"_ _b\"></span>regolar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>basi <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>realizzare<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 e regolare la pass<span class=\"_ _3\"></span>ivit\u00e0 contempora<span class=\"_ _3\"></span>neamente.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>Passivit\u00e0 finanz<span class=\"_ _2\"></span>iarie<span class=\"_ _89\"> </span>Le <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>class<span class=\"_ _3\"></span>ificate <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>sto <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>equo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>variazioni<span class=\"_ _89\"> </span>imputate <span class=\"_ _2\"></span>a conto <span class=\"_ _2\"></span>econo<span class=\"_ _3\"></span>mico. <span class=\"_ _2\"></span>Una passivit\u00e0 <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziaria viene <span class=\"_ _2\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _2\"></span>al valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>quo <span class=\"_ _2\"></span>con variazioni i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>putate<span class=\"_ _89\"> </span>a conto <span class=\"_ _2\"></span>econom<span class=\"_ _3\"></span>ico quando \u00e8 <span class=\"_ _2\"></span>poss<span class=\"_ _3\"></span>eduta per <span class=\"_ _2\"></span>la<span class=\"_ _3\"></span> negoziazione, rappresenta un derivato o <span class=\"_ _2\"></span>\u00e8 designata come tale <span class=\"_ _2\"></span>al<span class=\"_ _89\"> </span>momento <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>rilevazione  iniziale<span class=\"ls1b\">.  </span>Le <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>fi<span class=\"_ _3\"></span>nanziarie  al <span class=\"_ _2b\"> </span>fair  value <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>on  variazioni <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>conto<span class=\"_ _89\"> </span>economico <span class=\"_ _8\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>eventuali <span class=\"_ _8\"></span>va<span class=\"_ _3\"></span>riazioni, <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>presi<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>interessi <span class=\"_ _8\"></span>passivi, <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>rilevate <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _27\"> </span>economico. <span class=\"_ _2e\"> </span>Le <span class=\"_ _27\"> </span>altr<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passivit\u00e0 <span class=\"_ _27\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2e\"> </span>sono <span class=\"_ _27\"> </span>valu<span class=\"_ _3\"></span>tate <span class=\"_ _27\"> </span>successiva<span class=\"_ _3\"></span>mente <span class=\"_ _27\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>costo <span class=\"_ _27\"> </span>ammort<span class=\"_ _3\"></span>izzato<span class=\"_ _89\"> </span>utilizzando <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>cr<span class=\"_ _3\"></span>iterio <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019interesse <span class=\"_ _28\"></span>effettivo. <span class=\"_ _f\"></span>Gli <span class=\"_ _28\"></span>interessi <span class=\"_ _f\"></span>passivi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>utili/perdi<span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>rilevati <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto economico, cos\u00ec co<span class=\"_ _3\"></span>me gli eventual<span class=\"_ _3\"></span>i utili o perd<span class=\"_ _3\"></span>i<span class=\"ff9\">t<span class=\"_ _3\"></span>e derivanti dall\u2019elim<span class=\"_ _3\"></span>inazione.<span class=\"_ _89\"> </span></span>Il Gruppo procede<span class=\"_ _3\"></span> all\u2019eliminazione d<span class=\"_ _3\"></span>i una passi<span class=\"_ _3\"></span>vit\u00e0 finanziaria quand<span class=\"_ _3\"></span>o l\u2019obbligazio<span class=\"_ _3\"></span>ne specificata nel c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span>\u00e8 stata adempiuta<span class=\"_ _3\"></span> o cancellata<span class=\"_ _3\"></span>. Le <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>iscritte <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>voci <span class=\"_ _28\"> </span>debiti <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti, <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"></span>non<span class=\"_ _89\"> </span>correnti, debiti com<span class=\"_ _3\"></span>merciali, <span class=\"_ _3\"></span>passivit\u00e0 fiscali<span class=\"_ _3\"></span> ed altre p<span class=\"_ _3\"></span>assivit\u00e0 correnti<span class=\"_ _3\"></span>. Per quant<span class=\"_ _3\"></span>o riguarda <span class=\"_ _3\"></span>i debiti<span class=\"_ _3\"></span> finanziari<span class=\"_ _89\"> </span>non correnti <span class=\"_ _3\"></span>e correnti ess<span class=\"_ _3\"></span>i comprendono <span class=\"_ _3\"></span>i debit<span class=\"_ _3\"></span>i obb<span class=\"_ _3\"></span>ligazionari, i fi<span class=\"_ _3\"></span>nanziamenti b<span class=\"_ _3\"></span>ancari, gli <span class=\"_ _3\"></span>scoperti d<span class=\"_ _3\"></span>i conto<span class=\"_ _89\"> </span>corrente, le passivit\u00e0 verso altri finanziatori (quali leasing, factoring e debiti <span class=\"_ _2\"></span>secon<span class=\"_ _3\"></span>do IFRS 16), <span class=\"_ _2\"></span>le<span class=\"_ _3\"></span> passivit\u00e0 per<span class=\"_ _89\"> </span>strumenti derivati d<span class=\"_ _3\"></span>i copertura e per saldo<span class=\"_ _3\"></span> prezzo <span class=\"_ _3\"></span>su acquisizioni<span class=\"_ _3\"></span>. I <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>fi<span class=\"_ _3\"></span>nanziari, ad <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>ezione dei <span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>ivati, <span class=\"_ _2\"></span>sono rilevat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>inizialmente al <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>appross<span class=\"_ _3\"></span>ima <span class=\"_ _2\"></span>il loro <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value,<span class=\"_ _89\"> </span>al <span class=\"_ _8\"></span>netto <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenut<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019operazione. <span class=\"_ _8\"></span>Su<span class=\"_ _3\"></span>ccessivamente <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _f\"></span>ammortizzato <span class=\"_ _8\"></span>portando <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019eventual<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ifferenza <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rimborso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>du<span class=\"_ _3\"></span>rata <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>finanziamento<span class=\"_ _89\"> </span></span>utilizzando il metodo<span class=\"_ _3\"></span> del tasso di interesse ef<span class=\"_ _3\"></span>fettivo. I finanzia<span class=\"_ _3\"></span>menti sono clas<span class=\"_ _3\"></span>sificati tra le pass<span class=\"_ _3\"></span>ivit\u00e0 correnti a<span class=\"_ _89\"> </span>meno <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>abb<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>diritto <span class=\"_ _f\"></span>incondizionat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span><span class=\"ff9\">d<span class=\"_ _3\"></span>ifferire <span class=\"_ _8\"></span>l\u2019est<span class=\"_ _3\"></span>inzione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>almeno <span class=\"_ _f\"></span>dodici<span class=\"_ _89\"> </span></span>mesi <span class=\"_ _8\"></span>dopo <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>imento. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>riguarda <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>leas<span class=\"_ _3\"></span>ing <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>sec<span class=\"_ _3\"></span>ondo <span class=\"_ _8\"></span>IFRS <span class=\"_ _3\"></span>16<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>manda, <span class=\"_ _8\"></span>in<span class=\"_ _89\"> </span>merito <span class=\"_ _20\"> </span>alla <span class=\"_ _2b\"> </span>val<span class=\"_ _3\"></span>utazione, <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>paragrafo <span class=\"_ _2b\"> </span>\u201c<span class=\"_ _3\"></span>Leasing\u201d <span class=\"_ _20\"> </span>delle  presenti <span class=\"_ _2b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _20\"> </span>ment<span class=\"_ _3\"></span><span class=\"ff1\">re  per <span class=\"_ _2b\"> </span>i  derivati <span class=\"_ _2b\"> </span>al<span class=\"_ _89\"> </span></span>paragrafo \u201cStrumenti<span class=\"ff1\"> <span class=\"_ _3\"></span></span>finanziari der<span class=\"_ _3\"></span>ivati ed operazion<span class=\"_ _3\"></span>i di copertura\u201d<span class=\"_ _3\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-784": {
   "value": "Attivit\u00e0 finanzia<span class=\"_ _2\"></span>rie non correnti<span class=\"_ _89\"> </span>La <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>comprende <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>partecipazioni <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>colleg<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>quelle <span class=\"_ _e\"> </span>in <span class=\"_ _25\"> </span>altre <span class=\"_ _26\"> </span>imprese, <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _25\"> </span>quanto <span class=\"_ _25\"> </span>riportat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>nel <span class=\"_ _25\"> </span>capitolo <span class=\"_ _25\"> </span>\u201cPrincipi <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>conso<span class=\"_ _3\"></span>lidamento <span class=\"_ _25\"> </span>ed <span class=\"_ _25\"> </span>area <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span>consolidamento\u201d. <span class=\"_ _2\"></span>La voce <span class=\"_ _2\"></span>comprende anche <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span><span class=\"ff1\">red<span class=\"_ _3\"></span>iti <span class=\"_ _2\"></span>a medio <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>contribu<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>da ricevere, <span class=\"_ _2\"></span>depositi cauzionali<span class=\"_ _89\"> </span></span>e <span class=\"_ _2\"></span>similar<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>valutati<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al loro <span class=\"_ _2\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nom<span class=\"_ _3\"></span>inale <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>nor<span class=\"_ _3\"></span>malmente coinc<span class=\"_ _3\"></span>ide <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>realizzo<span class=\"_ _3\"></span>. Per <span class=\"_ _2\"></span>ulteriori<span class=\"_ _89\"> </span>approfondimenti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo sotto riportato<span class=\"_ _89\"> </span>\u201cAttivit\u00e0 finanziarie (Non<span class=\"_ _3\"></span> correnti/Correnti<span class=\"_ _3\"></span>)\u201d.<span class=\"_ _89\"> </span> Rimanenze<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"></span>rimanenze <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>prodot<span class=\"_ _3\"></span>ti <span class=\"_ _28\"></span>ortofrutticoli,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>mater<span class=\"_ _3\"></span>ie <span class=\"_ _28\"></span>prime, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>ssidiarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consu<span class=\"_ _3\"></span>mo <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>minor<span class=\"_ _89\"> </span>valore <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>quisto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>deter<span class=\"_ _3\"></span>minato <span class=\"_ _8\"></span>secondo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>configur<span class=\"_ _3\"></span>azione <span class=\"_ _8\"></span>FIFO, <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>realizzo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>esumibile <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>chiusura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _8\"></span></span>Il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _8\"></span>accessori <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>degli <span class=\"_ _8\"></span>scont<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mmerciali <span class=\"_ _f\"></span>e, <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>prodotti <span class=\"_ _f\"></span>finiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>lavorazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nclude <span class=\"_ _f\"></span>le<span class=\"_ _89\"> </span>materie <span class=\"_ _e\"> </span>prime, <span class=\"_ _e\"> </span>la <span class=\"_ _25\"> </span>manodopera <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>iretta <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>gli <span class=\"_ _e\"> </span>altr<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>costi <span class=\"_ _e\"> </span>direttame<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>i<span class=\"_ _3\"></span>mputabili <span class=\"_ _e\"> </span>alla <span class=\"_ _25\"> </span>produzione <span class=\"_ _e\"> </span>oltre <span class=\"_ _e\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>ribaltamento <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>costi <span class=\"_ _28\"> </span>indi<span class=\"_ _3\"></span>retti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>produzione <span class=\"_ _28\"> </span>ragione<span class=\"_ _3\"></span>volmente <span class=\"_ _28\"> </span>riconducibili <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>svolgimento <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>produttive <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>condiz<span class=\"_ _3\"></span>ioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzo <span class=\"_ _3\"></span>normale<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>capa<span class=\"_ _3\"></span>cit\u00e0 <span class=\"_ _8\"></span>produttiva. <span class=\"_ _f\"></span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>eventualmente<span class=\"_ _89\"> </span>rettificato <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pecifico <span class=\"_ _8\"></span>accant<span class=\"_ _3\"></span>onamento <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>tener<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>enomeni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>svalu<span class=\"_ _3\"></span>tazione <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>obsolesce<span class=\"_ _3\"></span>nza <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>lento rigiro che possono <span class=\"_ _3\"></span>eventualmente <span class=\"_ _3\"></span>interessare i <span class=\"_ _3\"></span>materiali di imbal<span class=\"_ _3\"></span>lo.<span class=\"_ _89\"> </span>Attivit\u00e0 Biologi<span class=\"_ _2\"></span>che (\u201c<span class=\"ff4\">Biological asset</span><span class=\"ls95\">\u201d)<span class=\"_ _89\"> </span></span>La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span><span class=\"ff9\">Attivit\u00e0 <span class=\"_ _8\"></span>Biologiche <span class=\"_ _8\"></span>(\u201c<span class=\"_ _3\"></span></span>Biological <span class=\"_ _8\"></span>Asset<span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201d)</span> <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>suo <span class=\"_ _8\"></span>stadio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>maturazione <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>pianta <span class=\"_ _8\"></span>(<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span>caso <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>avoc<span class=\"_ _3\"></span>ado) <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>viene <span class=\"_ _f\"></span>prodotta <span class=\"_ _f\"></span>nelle <span class=\"_ _f\"></span>aree <span class=\"_ _8\"></span>agricol<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta<span class=\"_ _89\"> </span>applicabile lo IAS 41, secondo cui le ri<span class=\"_ _2\"></span>mane<span class=\"_ _3\"></span>nze di frutta sulla pianta devono essere misurate sulla base del <span class=\"ffc\">fair<span class=\"_ _89\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stimat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>meno <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span></span>fair <span class=\"_ _28\"></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>possa <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>ssere <span class=\"_ _f\"></span>dete<span class=\"_ _3\"></span>rminato <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>attendibile. <span class=\"_ _2\"></span>Lo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>41<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>assume <span class=\"_ _2\"></span>che i<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"ffc\">f<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ir <span class=\"_ _2\"></span>value<span class=\"ff1\"> possa <span class=\"_ _b\"></span>essere misurato <span class=\"_ _b\"></span>att<span class=\"_ _3\"></span>endibilment<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la maggior <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>delle<span class=\"_ _89\"> </span></span></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche, <span class=\"_ _f\"></span>pur <span class=\"_ _f\"></span>tuttavia, <span class=\"_ _f\"></span>qualora <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>rilevazione <span class=\"_ _8\"></span>iniziale <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>sia <span class=\"_ _8\"></span>dispo<span class=\"_ _3\"></span>nibile <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span>quotato in un mercato attivo<span class=\"_ _3\"></span> oppure le m<span class=\"_ _3\"></span>isurazioni alternative del<span class=\"_ _3\"></span> <span class=\"ffc\">fair value</span> ven<span class=\"_ _3\"></span>issero giudicate inatte<span class=\"_ _3\"></span>ndibili,<span class=\"_ _89\"> </span>in tal caso l'attivit\u00e0 \u00e8 <span class=\"_ _3\"></span>valutata al cost<span class=\"_ _3\"></span>o al netto di ammo<span class=\"_ _3\"></span>rtamenti accumulati <span class=\"_ _3\"></span>e perdite di valore<span class=\"_ _3\"></span>. Attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie (Non correnti e corre<span class=\"_ _2\"></span>nti)<span class=\"_ _89\"> </span>Le<span class=\"ls0\"> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>devo<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>rileva<span class=\"_ _3\"></span><span class=\"ls23\">te</span> <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>nizialmente <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione, <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>io\u00e8 <span class=\"_ _28\"></span>quando <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>Gruppo<span class=\"_ _89\"> </span></span>diventa una parte delle clau<span class=\"_ _3\"></span>sole co<span class=\"_ _3\"></span>ntrattuali dello st<span class=\"_ _3\"></span>rumento finanziario<span class=\"_ _3\"></span> e devo<span class=\"_ _3\"></span>no essere cl<span class=\"_ _3\"></span>assificate in base a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>business <span class=\"_ _b\"></span>mod<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>che <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>poss<span class=\"_ _3\"></span>iede <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsiderando<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quest<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>L\u2019IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>preved<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>le seguenti tipologie d<span class=\"_ _3\"></span>i strumenti finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>in base alla<span class=\"_ _3\"></span> loro valutazione<span class=\"_ _3\"></span>:<span class=\"_ _89\"> </span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valutate al c<span class=\"_ _3\"></span>osto ammortizzato;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Inizialmente tutte <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie sono <span class=\"_ _2\"></span>rilevate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al valore <span class=\"_ _2\"></span>equo<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>(<span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">), <span class=\"_ _2\"></span>au<span class=\"_ _3\"></span>mentato, nel <span class=\"_ _2\"></span>caso di <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _89\"> </span></span></span>diverse <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>equo <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>economico, <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>accessori. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>per<span class=\"_ _89\"> </span>valore  equo <span class=\"_ _20\"> </span>si  intende  il  valore <span class=\"_ _20\"> </span>della  quotazione  dello  strumento  in <span class=\"_ _20\"> </span>un  mercato <span class=\"_ _20\"> </span>attivo;  in <span class=\"_ _20\"> </span>mancanza  di<span class=\"_ _89\"> </span>quest\u2019ulti<span class=\"ff1\">mo <span class=\"_ _f\"></span>vie<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tecn<span class=\"_ _3\"></span>ica <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>preve<span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>stabilire <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span></span>avrebbe <span class=\"_ _8\"></span>avuto <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>libero <span class=\"_ _8\"></span>scambio <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span><span class=\"ff1\">otivato<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>normali <span class=\"_ _8\"></span>considerazioni<span class=\"_ _89\"> </span></span>commerciali. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"> </span>determinata <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>classif<span class=\"_ _3\"></span>icazione <span class=\"_ _2b\"> </span>delle <span class=\"_ _28\"> </span>proprie <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>dopo <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>rilevazione<span class=\"_ _89\"> </span>iniziale e, <span class=\"_ _2\"></span>ove adeguato e <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsentito, rivede tale <span class=\"_ _2\"></span>class<span class=\"_ _3\"></span>ificazione alla <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>iusura di <span class=\"_ _2\"></span>cias<span class=\"_ _3\"></span>cun esercizio<span class=\"_ _3\"></span> nel caso <span class=\"_ _2\"></span>in cui<span class=\"_ _89\"> </span>venga modi<span class=\"_ _3\"></span>ficato il<span class=\"_ _3\"></span> propr<span class=\"_ _3\"></span>io mod<span class=\"_ _3\"></span>ello di <span class=\"_ _3\"></span>business<span class=\"_ _8\"></span>. La <span class=\"_ _3\"></span>recuperabilit\u00e0<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>verificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri<span class=\"_ _89\"> </span>previsti dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>e descri<span class=\"_ _3\"></span>tti successivame<span class=\"_ _3\"></span>nte.<span class=\"_ _3\"></span><span class=\"ff1\"> Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della so<span class=\"_ _3\"></span>ttoscrizione, <span class=\"_ _3\"></span>si c<span class=\"_ _3\"></span>onsidera se <span class=\"_ _3\"></span>un c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span></span>contiene derivati <span class=\"_ _3\"></span>implici<span class=\"_ _3\"></span><span class=\"ff9\">ti. I <span class=\"_ _3\"></span>derivati incorporat<span class=\"_ _3\"></span>i in co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>dove l\u2019elemento <span class=\"_ _3\"></span>primario <span class=\"_ _3\"></span>\u00e8 un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria<span class=\"_ _89\"> </span></span>che <span class=\"_ _28\"></span>rientra <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>dell\u2019IFRS<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>9 <span class=\"_ _28\"> </span>no<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>devono <span class=\"_ _28\"> </span>mai <span class=\"_ _28\"> </span>ess<span class=\"_ _3\"></span>ere <span class=\"_ _28\"> </span>sep<span class=\"_ _3\"></span>arati.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _89\"> </span></span>vengono <span class=\"_ _3\"></span>eliminate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>rattuali <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>flu<span class=\"_ _3\"></span>ssi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>der<span class=\"_ _3\"></span>ivanti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>stesse.<span class=\"_ _89\"> </span>Le att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzat<span class=\"_ _3\"></span>o s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _8\"></span>possedute nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modello<span class=\"_ _89\"> </span>di  b<span class=\"_ _3\"></span>usiness <span class=\"_ _e\"> </span>avente <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>obiettivo <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>raccolta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>tempo <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>flussi  f<span class=\"_ _3\"></span>inanziari <span class=\"_ _e\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_ _e\"> </span>unicamente <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>pagamenti <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>relativi <span class=\"_ _25\"> </span>interessi <span class=\"_ _25\"> </span>maturat<span class=\"_ _3\"></span>i<span class=\"ff9\">. <span class=\"_ _e\"> </span>La <span class=\"_ _25\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _e\"> </span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span>costo<span class=\"_ _89\"> </span></span>ammortizzato com<span class=\"_ _3\"></span>porta l\u2019applicazione<span class=\"_ _3\"></span> del metod<span class=\"_ _3\"></span>o dell\u2019interesse eff<span class=\"_ _3\"></span>ettivo al<span class=\"_ _8\"></span><span class=\"ff1\"> netto d<span class=\"_ _3\"></span>i ogni accantonam<span class=\"_ _3\"></span>ento per<span class=\"_ _89\"> </span></span>perdita di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>tenendo<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>considerazione<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>prevedib<span class=\"_ _3\"></span>ili perdite <span class=\"_ _3\"></span>future. <span class=\"_ _3\"></span>Tale<span class=\"_ _8\"></span> cal<span class=\"_ _3\"></span>colo co<span class=\"_ _3\"></span>mprende o<span class=\"_ _3\"></span>gni sco<span class=\"_ _3\"></span>nto<span class=\"_ _89\"> </span>o premio di acquisto ed include le commissioni<span class=\"_ _3\"></span>, che so<span class=\"_ _3\"></span>no una parte integrante del tasso<span class=\"_ _3\"></span> di interesse effettivo e<span class=\"_ _89\"> </span>dei costi di t<span class=\"_ _3\"></span>ransazione. Gli<span class=\"_ _3\"></span> interess<span class=\"_ _3\"></span>i, pertanto, so<span class=\"_ _3\"></span>no calc<span class=\"_ _3\"></span>olati in relazion<span class=\"_ _3\"></span>e al valore<span class=\"_ _3\"></span> del denaro<span class=\"_ _3\"></span> nel tem<span class=\"_ _3\"></span>po ed al<span class=\"_ _89\"> </span>rischio di <span class=\"_ _2\"></span>credito associato allo strumento <span class=\"_ _2\"></span>durant<span class=\"_ _3\"></span>e quel <span class=\"_ _2\"></span>particolare<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>do di <span class=\"_ _2\"></span>te<span class=\"_ _3\"></span>mpo. I crediti <span class=\"_ _2\"></span>e le altre <span class=\"_ _2\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>finanziarie <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tati <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>esentati <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>stato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>patrimonial<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>relativo <span class=\"_ _3\"></span>fondo<span class=\"_ _89\"> </span>svalutazione. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>interess<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivi, gl<span class=\"_ _3\"></span>i u<span class=\"_ _3\"></span>tili e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nel conto economico dell<span class=\"_ _3\"></span>\u2019esercizio cos\u00ec co<span class=\"_ _3\"></span>me gli eventu<span class=\"_ _3\"></span>ali utili o perdite da <span class=\"_ _3\"></span>eliminazione co<span class=\"_ _3\"></span>ntabile.<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>equo <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2b\"> </span>imputate <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>economico <span class=\"_ _2b\"> </span>complessi<span class=\"_ _3\"></span>vo <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2b\"> </span>quelle<span class=\"_ _89\"> </span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _8\"></span>possedute <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>usiness <span class=\"_ _8\"></span>avente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>obiettivo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>raccolta <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>tempo<span class=\"_ _89\"> </span>di flu<span class=\"_ _3\"></span>ssi f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>derivano <span class=\"_ _8\"></span>sia da<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>varie <span class=\"_ _3\"></span>scadenze <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _89\"> </span>delle attivit\u00e0 in quest<span class=\"_ _3\"></span>ione. Tali <span class=\"_ _20\"> </span>attivit\u00e0  comportano <span class=\"_ _20\"> </span>la  rilevazione <span class=\"_ _20\"> </span>a  patrimonio <span class=\"_ _20\"> </span>netto,  tra <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>altre  componenti  del <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>onto  economico<span class=\"_ _89\"> </span>complessivo, <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazio<span class=\"_ _3\"></span>ni del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span><span class=\"ff9\">dello st<span class=\"_ _3\"></span>rumento. <span class=\"_ _3\"></span>L\u2019ammontare <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mulato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span></span>valore<span class=\"_ _89\"> </span>equo<span class=\"ff9\">, <span class=\"_ _28\"></span>imputato <span class=\"_ _28\"></span>nella <span class=\"_ _28\"></span>riserva <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>patrimonio <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>accoglie <span class=\"_ _f\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>altre <span class=\"_ _28\"></span>componenti <span class=\"_ _28\"></span>dell\u2019utile <span class=\"_ _28\"></span>complessivo, <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span></span>oggetto di reversal a conto <span class=\"_ _3\"></span>economico all\u2019a<span class=\"_ _3\"></span>tto di eliminazione co<span class=\"_ _3\"></span>ntabile dello stru<span class=\"_ _3\"></span>mento. Le attivit\u00e0 f<span class=\"_ _3\"></span>inanziarie c<span class=\"_ _3\"></span>he no<span class=\"_ _3\"></span>n sono <span class=\"_ _3\"></span>valutate al<span class=\"_ _3\"></span> costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls9a\">/o</span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore e<span class=\"_ _3\"></span>quo con <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>imputate<span class=\"_ _89\"> </span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>equo,<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>ma <span class=\"_ _f\"></span>con <span class=\"_ _28\"></span>variazioni <span class=\"_ _28\"></span>imp<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>\u2019utile/perdita<span class=\"_ _89\"> </span>dell\u2019esercizio<span class=\"ff1\">. <span class=\"_ _2b\"> </span>Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>momento <span class=\"_ _2b\"> </span>della <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>ilevazione <span class=\"_ _2b\"> </span>iniziale <span class=\"_ _28\"> </span>l'e<span class=\"_ _3\"></span>ntit\u00e0 <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _28\"> </span>desig<span class=\"_ _3\"></span>nare <span class=\"_ _2b\"> </span>irrevocabilmente<span class=\"_ _89\"> </span></span>l'attivit\u00e0 <span class=\"_ _e\"> </span>finanziaria <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>valutata <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"ffc\">fai<span class=\"_ _3\"></span>r <span class=\"_ _e\"> </span>value</span> (val<span class=\"_ _3\"></span>ore <span class=\"_ _e\"> </span>equo) <span class=\"_ _e\"> </span>rilevato <span class=\"_ _e\"> </span>n<span class=\"_ _3\"></span>ell'utile<span class=\"_ _3\"></span>/perdita <span class=\"_ _e\"> </span>d'eserc<span class=\"_ _3\"></span>izio. Son<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>compresi <span class=\"_ _f\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>derivat<span class=\"_ _3\"></span>i. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _f\"></span>nette, <span class=\"_ _f\"></span>compre<span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rice<span class=\"_ _3\"></span>vuti,<span class=\"_ _89\"> </span>sono rilevati nel conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>azionaria <span class=\"_ _f\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>sem<span class=\"_ _3\"></span>pre <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span></span>, <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>non<span class=\"_ _89\"> </span>essendo  caratterizzati  da  f<span class=\"_ _3\"></span>lussi  di  cassa  sicuri  e  cos<span class=\"_ _3\"></span>tanti,  non  sono  compatibi<span class=\"_ _3\"></span>li  con  il  criterio  del  costo<span class=\"_ _89\"> </span>ammortizzato. <span class=\"_ _f\"></span>Lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>capitale <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>detenuto <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>ragioni <span class=\"_ _f\"></span>strategiche <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>non <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>pertant<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>tato <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value</span>, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>cui <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>conto <span class=\"_ _28\"></span>economico<span class=\"_ _89\"> </span>complessivo. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>relativi <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>strumenti <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>econom<span class=\"_ _8\"></span>ico, <span class=\"_ _8\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>variazioni<span class=\"_ _89\"> </span>imputate nel conto eco<span class=\"_ _3\"></span>nomico compless<span class=\"_ _3\"></span>ivo non potranno essere <span class=\"_ _3\"></span>riclassificate a c<span class=\"_ _3\"></span>onto economico. Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>po<span class=\"_ _3\"></span>ssono <span class=\"_ _2b\"> </span>essere <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pensate <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>l\u2019importo <span class=\"_ _2b\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>dalla<span class=\"_ _89\"> </span>compensazione viene <span class=\"_ _2\"></span>presentato<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nel p<span class=\"_ _2\"></span>rosp<span class=\"_ _3\"></span>etto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>situaz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>patrimon<span class=\"_ _3\"></span>iale<span class=\"_ _3\"></span>-finan<span class=\"_ _3\"></span>ziaria <span class=\"_ _2\"></span>se, e <span class=\"_ _b\"></span>sol<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>G<span class=\"_ _3\"></span>ruppo<span class=\"_ _89\"> </span>ha <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrentemente i<span class=\"_ _2\"></span>l diri<span class=\"_ _2\"></span>tt<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>compe<span class=\"_ _3\"></span>nsare <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>e intende <span class=\"_ _b\"></span>regolar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>basi <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>realizzare<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 e regolare la pass<span class=\"_ _3\"></span>ivit\u00e0 contempora<span class=\"_ _3\"></span>neamente.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-732": {
   "value": "Attivit\u00e0 finanzia<span class=\"_ _2\"></span>rie non correnti<span class=\"_ _89\"> </span>La <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>comprende <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>partecipazioni <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>colleg<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>quelle <span class=\"_ _e\"> </span>in <span class=\"_ _25\"> </span>altre <span class=\"_ _26\"> </span>imprese, <span class=\"_ _e\"> </span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _25\"> </span>quanto <span class=\"_ _25\"> </span>riportat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>nel <span class=\"_ _25\"> </span>capitolo <span class=\"_ _25\"> </span>\u201cPrincipi <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>conso<span class=\"_ _3\"></span>lidamento <span class=\"_ _25\"> </span>ed <span class=\"_ _25\"> </span>area <span class=\"_ _25\"> </span>di<span class=\"_ _89\"> </span>consolidamento\u201d. <span class=\"_ _2\"></span>La voce <span class=\"_ _2\"></span>comprende anche <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span><span class=\"ff1\">red<span class=\"_ _3\"></span>iti <span class=\"_ _2\"></span>a medio <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>contribu<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>da ricevere, <span class=\"_ _2\"></span>depositi cauzionali<span class=\"_ _89\"> </span></span>e <span class=\"_ _2\"></span>similar<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>valutati<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al loro <span class=\"_ _2\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nom<span class=\"_ _3\"></span>inale <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>nor<span class=\"_ _3\"></span>malmente coinc<span class=\"_ _3\"></span>ide <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>realizzo<span class=\"_ _3\"></span>. Per <span class=\"_ _2\"></span>ulteriori<span class=\"_ _89\"> </span>approfondimenti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo sotto riportato<span class=\"_ _89\"> </span>\u201cAttivit\u00e0 finanziarie (Non<span class=\"_ _3\"></span> correnti/Correnti<span class=\"_ _3\"></span>)\u201d.<span class=\"_ _89\"> </span> Attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie (Non correnti e corre<span class=\"_ _2\"></span>nti)<span class=\"_ _89\"> </span> Le<span class=\"ls0\"> <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>devo<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>rileva<span class=\"_ _3\"></span><span class=\"ls23\">te</span> <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>nizialmente <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione, <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>io\u00e8 <span class=\"_ _28\"></span>quando <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>Gruppo<span class=\"_ _89\"> </span></span><span class=\"ls0\"> </span>diventa una parte delle clau<span class=\"_ _3\"></span>sole co<span class=\"_ _3\"></span>ntrattuali dello st<span class=\"_ _3\"></span>rumento finanziario<span class=\"_ _3\"></span> e devo<span class=\"_ _3\"></span>no essere cl<span class=\"_ _3\"></span>assificate in base a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span> business <span class=\"_ _b\"></span>mod<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>che <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>poss<span class=\"_ _3\"></span>iede <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsiderando<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quest<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>L\u2019IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>preved<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> le seguenti tipologie d<span class=\"_ _3\"></span>i strumenti finanz<span class=\"_ _3\"></span>iari <span class=\"_ _3\"></span>in base alla<span class=\"_ _3\"></span> loro valutazione<span class=\"_ _3\"></span>:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valutate al c<span class=\"_ _3\"></span>osto ammortizzato;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valore equo con va<span class=\"_ _3\"></span>riazioni imputat<span class=\"_ _3\"></span>e a conto economico com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>Inizialmente tutte <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie sono <span class=\"_ _2\"></span>rilevate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>al valore <span class=\"_ _2\"></span>equo<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>(<span class=\"ffc\">fair<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">), <span class=\"_ _2\"></span>au<span class=\"_ _3\"></span>mentato, nel <span class=\"_ _2\"></span>caso di <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _89\"> </span></span></span>diverse <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>quelle <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>equo <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>economico, <span class=\"_ _f\"></span>degli <span class=\"_ _f\"></span>oner<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>accessori. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>per<span class=\"_ _89\"> </span>valore  equo <span class=\"_ _20\"> </span>si  intende  il  valore <span class=\"_ _20\"> </span>della  quotazione  dello  strumento  in <span class=\"_ _20\"> </span>un  mercato <span class=\"_ _20\"> </span>attivo;  in <span class=\"_ _20\"> </span>mancanza  di<span class=\"_ _89\"> </span>quest\u2019ulti<span class=\"ff1\">mo <span class=\"_ _f\"></span>vie<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tecn<span class=\"_ _3\"></span>ica <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>preve<span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>stabilire <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span></span>avrebbe <span class=\"_ _8\"></span>avuto <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>libero <span class=\"_ _8\"></span>scambio <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span><span class=\"ff1\">otivato<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>normali <span class=\"_ _8\"></span>considerazioni<span class=\"_ _89\"> </span></span>commerciali. <span class=\"_ _2b\"> </span>Il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"> </span>determinata <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>classif<span class=\"_ _3\"></span>icazione <span class=\"_ _2b\"> </span>delle <span class=\"_ _28\"> </span>proprie <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>dopo <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>rilevazione<span class=\"_ _89\"> </span>iniziale e, <span class=\"_ _2\"></span>ove adeguato e <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nsentito, rivede tale <span class=\"_ _2\"></span>class<span class=\"_ _3\"></span>ificazione alla <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>iusura di <span class=\"_ _2\"></span>cias<span class=\"_ _3\"></span>cun esercizio<span class=\"_ _3\"></span> nel caso <span class=\"_ _2\"></span>in cui<span class=\"_ _89\"> </span>venga modi<span class=\"_ _3\"></span>ficato il<span class=\"_ _3\"></span> propr<span class=\"_ _3\"></span>io mod<span class=\"_ _3\"></span>ello di <span class=\"_ _3\"></span>business<span class=\"_ _8\"></span>. La <span class=\"_ _3\"></span>recuperabilit\u00e0<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>verificata <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri<span class=\"_ _89\"> </span>previsti dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>e descri<span class=\"_ _3\"></span>tti successivame<span class=\"_ _3\"></span>nte.<span class=\"_ _3\"></span><span class=\"ff1\"> Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della so<span class=\"_ _3\"></span>ttoscrizione, <span class=\"_ _3\"></span>si c<span class=\"_ _3\"></span>onsidera se <span class=\"_ _3\"></span>un c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span></span>contiene derivati <span class=\"_ _3\"></span>implici<span class=\"_ _3\"></span><span class=\"ff9\">ti. I <span class=\"_ _3\"></span>derivati incorporat<span class=\"_ _3\"></span>i in co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>dove l\u2019elemento <span class=\"_ _3\"></span>primario <span class=\"_ _3\"></span>\u00e8 un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria<span class=\"_ _89\"> </span></span>che <span class=\"_ _28\"></span>rientra <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>dell\u2019IFRS<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>9 <span class=\"_ _28\"> </span>no<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>devono <span class=\"_ _28\"> </span>mai <span class=\"_ _28\"> </span>ess<span class=\"_ _3\"></span>ere <span class=\"_ _28\"> </span>sep<span class=\"_ _3\"></span>arati.<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _89\"> </span></span>vengono <span class=\"_ _3\"></span>eliminate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>rattuali <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>flu<span class=\"_ _3\"></span>ssi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>der<span class=\"_ _3\"></span>ivanti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>stesse.<span class=\"_ _89\"> </span>Le att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzat<span class=\"_ _3\"></span>o s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _8\"></span>possedute nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modello<span class=\"_ _89\"> </span>di  b<span class=\"_ _3\"></span>usiness <span class=\"_ _e\"> </span>avente <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>obiettivo <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>raccolta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>tempo <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>flussi  f<span class=\"_ _3\"></span>inanziari <span class=\"_ _e\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_ _e\"> </span>unicamente <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>pagamenti <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>relativi <span class=\"_ _25\"> </span>interessi <span class=\"_ _25\"> </span>maturat<span class=\"_ _3\"></span>i<span class=\"ff9\">. <span class=\"_ _e\"> </span>La <span class=\"_ _25\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _e\"> </span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span>costo<span class=\"_ _89\"> </span></span>ammortizzato com<span class=\"_ _3\"></span>porta l\u2019applicazione<span class=\"_ _3\"></span> del metod<span class=\"_ _3\"></span>o dell\u2019interesse eff<span class=\"_ _3\"></span>ettivo al<span class=\"_ _8\"></span><span class=\"ff1\"> netto d<span class=\"_ _3\"></span>i ogni accantonam<span class=\"_ _3\"></span>ento per<span class=\"_ _89\"> </span></span>perdita di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>tenendo<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>considerazione<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>prevedib<span class=\"_ _3\"></span>ili perdite <span class=\"_ _3\"></span>future. <span class=\"_ _3\"></span>Tale<span class=\"_ _8\"></span> cal<span class=\"_ _3\"></span>colo co<span class=\"_ _3\"></span>mprende o<span class=\"_ _3\"></span>gni sco<span class=\"_ _3\"></span>nto<span class=\"_ _89\"> </span>o premio di acquisto ed include le commissioni<span class=\"_ _3\"></span>, che so<span class=\"_ _3\"></span>no una parte integrante del tasso<span class=\"_ _3\"></span> di interesse effettivo e<span class=\"_ _89\"> </span>dei costi di t<span class=\"_ _3\"></span>ransazione. Gli<span class=\"_ _3\"></span> interess<span class=\"_ _3\"></span>i, pertanto, so<span class=\"_ _3\"></span>no calc<span class=\"_ _3\"></span>olati in relazion<span class=\"_ _3\"></span>e al valore<span class=\"_ _3\"></span> del denaro<span class=\"_ _3\"></span> nel tem<span class=\"_ _3\"></span>po ed al<span class=\"_ _89\"> </span>rischio di <span class=\"_ _2\"></span>credito associato allo strumento <span class=\"_ _2\"></span>durant<span class=\"_ _3\"></span>e quel <span class=\"_ _2\"></span>particolare<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>do di <span class=\"_ _2\"></span>te<span class=\"_ _3\"></span>mpo. I crediti <span class=\"_ _2\"></span>e le altre <span class=\"_ _2\"></span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>finanziarie <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tati <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>esentati <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>stato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>patrimonial<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>relativo <span class=\"_ _3\"></span>fondo<span class=\"_ _89\"> </span>svalutazione. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>interess<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivi, gl<span class=\"_ _3\"></span>i u<span class=\"_ _3\"></span>tili e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>nel conto economico dell<span class=\"_ _3\"></span>\u2019esercizio cos\u00ec co<span class=\"_ _3\"></span>me gli eventu<span class=\"_ _3\"></span>ali utili o perdite da <span class=\"_ _3\"></span>eliminazione co<span class=\"_ _3\"></span>ntabile.<span class=\"_ _89\"> </span>Le <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>equo <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>var<span class=\"_ _3\"></span>iazioni <span class=\"_ _2b\"> </span>imputate <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>economico <span class=\"_ _2b\"> </span>complessi<span class=\"_ _3\"></span>vo <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2b\"> </span>quelle<span class=\"_ _89\"> </span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _8\"></span>possedute <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>usiness <span class=\"_ _8\"></span>avente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>obiettivo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>raccolta <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>tempo<span class=\"_ _89\"> </span>di flu<span class=\"_ _3\"></span>ssi f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>derivano <span class=\"_ _8\"></span>sia da<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>varie <span class=\"_ _3\"></span>scadenze <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita<span class=\"_ _89\"> </span>delle attivit\u00e0 in quest<span class=\"_ _3\"></span>ione. Tali <span class=\"_ _20\"> </span>attivit\u00e0  comportano <span class=\"_ _20\"> </span>la  rilevazione <span class=\"_ _20\"> </span>a  patrimonio <span class=\"_ _20\"> </span>netto,  tra <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>altre  componenti  del <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>onto  economico<span class=\"_ _89\"> </span>complessivo, <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazio<span class=\"_ _3\"></span>ni del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span><span class=\"ff9\">dello st<span class=\"_ _3\"></span>rumento. <span class=\"_ _3\"></span>L\u2019ammontare <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mulato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span></span>valore<span class=\"_ _89\"> </span>equo<span class=\"ff9\">, <span class=\"_ _28\"></span>imputato <span class=\"_ _28\"></span>nella <span class=\"_ _28\"></span>riserva <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>patrimonio <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>accoglie <span class=\"_ _f\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>altre <span class=\"_ _28\"></span>componenti <span class=\"_ _28\"></span>dell\u2019utile <span class=\"_ _28\"></span>complessivo, <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span></span>oggetto di reversal a conto <span class=\"_ _3\"></span>economico all\u2019a<span class=\"_ _3\"></span>tto di eliminazione co<span class=\"_ _3\"></span>ntabile dello stru<span class=\"_ _3\"></span>mento. Le attivit\u00e0 f<span class=\"_ _3\"></span>inanziarie c<span class=\"_ _3\"></span>he no<span class=\"_ _3\"></span>n sono <span class=\"_ _3\"></span>valutate al<span class=\"_ _3\"></span> costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls9a\">/o</span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore e<span class=\"_ _3\"></span>quo con <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>imputate<span class=\"_ _89\"> </span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>equo,<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>ma <span class=\"_ _f\"></span>con <span class=\"_ _28\"></span>variazioni <span class=\"_ _28\"></span>imp<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>\u2019utile/perdita<span class=\"_ _89\"> </span>dell\u2019esercizio<span class=\"ff1\">. <span class=\"_ _2b\"> </span>Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>momento <span class=\"_ _2b\"> </span>della <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>ilevazione <span class=\"_ _2b\"> </span>iniziale <span class=\"_ _28\"> </span>l'e<span class=\"_ _3\"></span>ntit\u00e0 <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _28\"> </span>desig<span class=\"_ _3\"></span>nare <span class=\"_ _2b\"> </span>irrevocabilmente<span class=\"_ _89\"> </span></span>l'attivit\u00e0 <span class=\"_ _e\"> </span>finanziaria <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>valutata <span class=\"_ _e\"> </span>al<span class=\"_ _3\"></span> <span class=\"ffc\">fai<span class=\"_ _3\"></span>r <span class=\"_ _e\"> </span>value</span> (val<span class=\"_ _3\"></span>ore <span class=\"_ _e\"> </span>equo) <span class=\"_ _e\"> </span>rilevato <span class=\"_ _e\"> </span>n<span class=\"_ _3\"></span>ell'utile<span class=\"_ _3\"></span>/perdita <span class=\"_ _e\"> </span>d'eserc<span class=\"_ _3\"></span>izio. Son<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>compresi <span class=\"_ _f\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>derivat<span class=\"_ _3\"></span>i. <span class=\"_ _8\"></span>Gli <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _f\"></span>nette, <span class=\"_ _f\"></span>compre<span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>interess<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rice<span class=\"_ _3\"></span>vuti,<span class=\"_ _89\"> </span>sono rilevati nel conto eco<span class=\"_ _3\"></span>nomico dell\u2019eserc<span class=\"_ _3\"></span>izio.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>azionaria <span class=\"_ _f\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>sem<span class=\"_ _3\"></span>pre <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span></span>, <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>non<span class=\"_ _89\"> </span>essendo  caratterizzati  da  f<span class=\"_ _3\"></span>lussi  di  cassa  sicuri  e  cos<span class=\"_ _3\"></span>tanti,  non  sono  compatibi<span class=\"_ _3\"></span>li  con  il  criterio  del  costo<span class=\"_ _89\"> </span>ammortizzato. <span class=\"_ _f\"></span>Lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>capitale <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>detenuto <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>ragioni <span class=\"_ _f\"></span>strategiche <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>non <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>negoziazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _28\"></span>pertant<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>valu<span class=\"_ _3\"></span>tato <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value</span>, <span class=\"_ _f\"></span>le <span class=\"_ _28\"></span>cui <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>conto <span class=\"_ _28\"></span>economico<span class=\"_ _89\"> </span>complessivo. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>relativi <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>strumenti <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>imputati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>econom<span class=\"_ _8\"></span>ico, <span class=\"_ _8\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>variazioni<span class=\"_ _89\"> </span>imputate nel conto eco<span class=\"_ _3\"></span>nomico compless<span class=\"_ _3\"></span>ivo non potranno essere <span class=\"_ _3\"></span>riclassificate a c<span class=\"_ _3\"></span>onto economico. Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>po<span class=\"_ _3\"></span>ssono <span class=\"_ _2b\"> </span>essere <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pensate <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>l\u2019importo <span class=\"_ _2b\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>dalla<span class=\"_ _89\"> </span>compensazione viene <span class=\"_ _2\"></span>presentato<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nel p<span class=\"_ _2\"></span>rosp<span class=\"_ _3\"></span>etto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>situaz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>patrimon<span class=\"_ _3\"></span>iale<span class=\"_ _3\"></span>-finan<span class=\"_ _3\"></span>ziaria <span class=\"_ _2\"></span>se, e <span class=\"_ _b\"></span>sol<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>G<span class=\"_ _3\"></span>ruppo<span class=\"_ _89\"> </span>ha <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrentemente i<span class=\"_ _2\"></span>l diri<span class=\"_ _2\"></span>tt<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>compe<span class=\"_ _3\"></span>nsare <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>e intende <span class=\"_ _b\"></span>regolar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>basi <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>realizzare<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 e regolare la pass<span class=\"_ _3\"></span>ivit\u00e0 contempora<span class=\"_ _3\"></span>neamente.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-694": {
   "value": "Rimanenze<span class=\"_ _89\"> </span> Le <span class=\"_ _28\"></span>rimanenze <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>prodot<span class=\"_ _3\"></span>ti <span class=\"_ _28\"></span>ortofrutticoli,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>mater<span class=\"_ _3\"></span>ie <span class=\"_ _28\"></span>prime, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>ssidiarie <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consu<span class=\"_ _3\"></span>mo <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>minor<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> valore <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>quisto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>deter<span class=\"_ _3\"></span>minato <span class=\"_ _8\"></span>secondo <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>configur<span class=\"_ _3\"></span>azione <span class=\"_ _8\"></span>FIFO, <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span> realizzo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>esumibile <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>chiusura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _8\"></span></span>Il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _8\"></span>accessori <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span> degli <span class=\"_ _8\"></span>scont<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mmerciali <span class=\"_ _f\"></span>e, <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>prodotti <span class=\"_ _f\"></span>finiti<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>lavorazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>fabbricazione<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nclude <span class=\"_ _f\"></span>le<span class=\"_ _89\"> </span> materie <span class=\"_ _e\"> </span>prime, <span class=\"_ _e\"> </span>la <span class=\"_ _25\"> </span>manodopera <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>iretta <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>gli <span class=\"_ _e\"> </span>altr<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>costi <span class=\"_ _e\"> </span>direttame<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>i<span class=\"_ _3\"></span>mputabili <span class=\"_ _e\"> </span>alla <span class=\"_ _25\"> </span>produzione <span class=\"_ _e\"> </span>oltre <span class=\"_ _e\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span> ribaltamento <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>costi <span class=\"_ _28\"> </span>indi<span class=\"_ _3\"></span>retti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>produzione <span class=\"_ _28\"> </span>ragione<span class=\"_ _3\"></span>volmente <span class=\"_ _28\"> </span>riconducibili <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>svolgimento <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span> produttive <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>condiz<span class=\"_ _3\"></span>ioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzo <span class=\"_ _3\"></span>normale<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>capa<span class=\"_ _3\"></span>cit\u00e0 <span class=\"_ _8\"></span>produttiva. <span class=\"_ _f\"></span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>eventualmente<span class=\"_ _89\"> </span> rettificato <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pecifico <span class=\"_ _8\"></span>accant<span class=\"_ _3\"></span>onamento <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>tener<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>enomeni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>svalu<span class=\"_ _3\"></span>tazione <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>obsolesce<span class=\"_ _3\"></span>nza <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span> lento rigiro che possono <span class=\"_ _3\"></span>eventualmente <span class=\"_ _3\"></span>interessare i <span class=\"_ _3\"></span>materiali di imbal<span class=\"_ _3\"></span>lo.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-695": {
   "value": "Attivit\u00e0 Biologi<span class=\"_ _2\"></span>che (\u201c<span class=\"ff4\">Biological asset</span><span class=\"ls95\">\u201d)<span class=\"_ _89\"> </span></span><span class=\"ls95\"><span class=\"_ _2\"></span><span class=\"ff4 ls0\"> </span></span>La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span><span class=\"ff9\">Attivit\u00e0 <span class=\"_ _8\"></span>Biologiche <span class=\"_ _8\"></span>(\u201c<span class=\"_ _3\"></span></span>Biological <span class=\"_ _8\"></span>Asset<span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201d)</span> <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>suo <span class=\"_ _8\"></span>stadio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>maturazione <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>pianta <span class=\"_ _8\"></span>(<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span> caso <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>avoc<span class=\"_ _3\"></span>ado) <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>viene <span class=\"_ _f\"></span>prodotta <span class=\"_ _f\"></span>nelle <span class=\"_ _f\"></span>aree <span class=\"_ _8\"></span>agricol<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta<span class=\"_ _89\"> </span> applicabile lo IAS 41, secondo cui le ri<span class=\"_ _2\"></span>mane<span class=\"_ _3\"></span>nze di frutta sulla pianta devono essere misurate sulla base del <span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"> </span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stimat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>endita, <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>meno <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span></span>fair <span class=\"_ _28\"></span>value<span class=\"ff1\"> <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>possa <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>ssere <span class=\"_ _f\"></span>dete<span class=\"_ _3\"></span>rminato <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _f\"></span>mod<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>attendibile. <span class=\"_ _2\"></span>Lo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>41<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>assume <span class=\"_ _2\"></span>che i<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"ffc\">f<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ir <span class=\"_ _2\"></span>value<span class=\"ff1\"> possa <span class=\"_ _b\"></span>essere misurato <span class=\"_ _b\"></span>att<span class=\"_ _3\"></span>endibilment<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la maggior <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>delle<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>attivit\u00e0 <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>iologiche, <span class=\"_ _f\"></span>pur <span class=\"_ _f\"></span>tuttavia, <span class=\"_ _f\"></span>qualora <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>rilevazione <span class=\"_ _8\"></span>iniziale <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>sia <span class=\"_ _8\"></span>dispo<span class=\"_ _3\"></span>nibile <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>prezzo<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> quotato in un mercato attivo<span class=\"_ _3\"></span> oppure le m<span class=\"_ _3\"></span>isurazioni alternative del<span class=\"_ _3\"></span> <span class=\"ffc\">fair value</span> ven<span class=\"_ _3\"></span>issero giudicate inatte<span class=\"_ _3\"></span>ndibili,<span class=\"_ _89\"> </span> in tal caso l'attivit\u00e0 \u00e8 <span class=\"_ _3\"></span>valutata al cost<span class=\"_ _3\"></span>o al netto di ammo<span class=\"_ _3\"></span>rtamenti accumulati <span class=\"_ _3\"></span>e perdite di valore<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-789": {
   "value": "Le <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _89\"> </span>vengono <span class=\"_ _3\"></span>eliminate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vengono <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>rattuali <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>flu<span class=\"_ _3\"></span>ssi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>der<span class=\"_ _3\"></span>ivanti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> stesse.<span class=\"_ _89\"> </span>Il Gruppo procede<span class=\"_ _3\"></span> all\u2019eliminazione d<span class=\"_ _3\"></span>i una passi<span class=\"_ _3\"></span>vit\u00e0 finanziaria quand<span class=\"_ _3\"></span>o l\u2019obbligazio<span class=\"_ _3\"></span>ne specificata nel c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span> \u00e8 stata adempiuta<span class=\"_ _3\"></span> o cancellata<span class=\"_ _3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-790": {
   "value": "Si <span class=\"_ _28\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>po<span class=\"_ _3\"></span>ssono <span class=\"_ _2b\"> </span>essere <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pensate <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>l\u2019importo <span class=\"_ _2b\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>dalla<span class=\"_ _89\"> </span> compensazione viene <span class=\"_ _2\"></span>presentato<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>nel p<span class=\"_ _2\"></span>rosp<span class=\"_ _3\"></span>etto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _2\"></span>situaz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>patrimon<span class=\"_ _3\"></span>iale<span class=\"_ _3\"></span>-finan<span class=\"_ _3\"></span>ziaria <span class=\"_ _2\"></span>se, e <span class=\"_ _b\"></span>sol<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>G<span class=\"_ _3\"></span>ruppo<span class=\"_ _89\"> </span> ha <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrentemente i<span class=\"_ _2\"></span>l diri<span class=\"_ _2\"></span>tt<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>compe<span class=\"_ _3\"></span>nsare <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>e intende <span class=\"_ _b\"></span>regolar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>basi <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>realizzare<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> l\u2019attivit\u00e0 e regolare la pass<span class=\"_ _3\"></span>ivit\u00e0 contempora<span class=\"_ _3\"></span>neamente.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span><span class=\"ff2\"><span class=\"ff1\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-698": {
   "value": "Crediti commer<span class=\"_ _2\"></span>ciali<span class=\"ls0\">, attivit\u00e0 fiscali ed altri c<span class=\"_ _2\"></span>rediti<span class=\"_ _89\"> </span></span>I <span class=\"_ _25\"> </span>crediti <span class=\"_ _26\"> </span>comme<span class=\"_ _3\"></span>rciali, <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>attivit\u00e0 <span class=\"_ _25\"> </span>fiscal<span class=\"_ _3\"></span>i <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>gli <span class=\"_ _25\"> </span>alt<span class=\"_ _3\"></span>ri <span class=\"_ _26\"> </span>crediti <span class=\"_ _25\"> </span>sono <span class=\"_ _26\"> </span>inizialmente<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>riconosciuti <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span><span class=\"ffc\">fair <span class=\"_ _26\"> </span>value<span class=\"_ _3\"></span></span><span class=\"ls1b\">,<span class=\"_ _89\"> </span></span>corrispondente <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prezzo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>relativa <span class=\"_ _3\"></span>operazion<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>quanto <span class=\"_ _3\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>presente <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>significativa <span class=\"_ _3\"></span>compon<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>finanziamento; successivamente <span class=\"_ _2\"></span>essi sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>in base <span class=\"_ _2\"></span>al metodo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>costo am<span class=\"_ _2\"></span>mortizzato<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>al netto <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>fondo<span class=\"_ _89\"> </span>svalutazione. L\u2019IFRS <span class=\"_ _28\"> </span>9 <span class=\"_ _28\"> </span>definisce<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>un <span class=\"_ _28\"> </span>nuovo <span class=\"_ _28\"> </span>modello <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>impairment<span class=\"_ _3\"></span>/svalutazione <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>tali <span class=\"_ _28\"> </span>atti<span class=\"_ _3\"></span>vit\u00e0, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019obietti<span class=\"_ _3\"></span>vo <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>fornire<span class=\"_ _89\"> </span>informazioni <span class=\"_ _f\"></span>utili <span class=\"_ _f\"></span>agli <span class=\"_ _8\"></span>ut<span class=\"_ _3\"></span>ilizzatori <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>merito <span class=\"_ _f\"></span>alle <span class=\"_ _8\"></span>relat<span class=\"_ _3\"></span>ive <span class=\"_ _f\"></span>perdite <span class=\"_ _f\"></span>attese. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>econdo <span class=\"_ _f\"></span>tale <span class=\"_ _f\"></span>modello, <span class=\"_ _f\"></span>il<span class=\"_ _89\"> </span>Gruppo <span class=\"_ _3\"></span>valuta <span class=\"_ _8\"></span>i c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>adottand<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ogica <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdita <span class=\"_ _8\"></span>attesa <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">Expected <span class=\"_ _3\"></span>Loss<span class=\"_ _3\"></span></span>), <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>sost<span class=\"_ _3\"></span>ituzione <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>framework<span class=\"_ _89\"> </span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _3\"></span>basato <span class=\"_ _3\"></span>tipicamente <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>valut<span class=\"_ _3\"></span>azione d<span class=\"_ _3\"></span>elle <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>osservate <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">I<span class=\"_ _3\"></span>ncurred <span class=\"_ _3\"></span>Loss<span class=\"_ _3\"></span></span>). Per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>commercial<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>il Gruppo adotta un <span class=\"_ _2\"></span>approc<span class=\"_ _3\"></span>cio alla valutazione di <span class=\"_ _2\"></span>tipo semplificato <span class=\"_ _3\"></span>(cd<span class=\"_ _3\"></span>. <span class=\"ffc\">Simplified Approach<span class=\"_ _3\"></span></span>) che <span class=\"_ _2\"></span>non richied<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>la <span class=\"_ _f\"></span>rilevazione <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>modific<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>periodiche <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credito, <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>piuttosto <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>contabilizzazione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>una<span class=\"_ _89\"> </span>Expected <span class=\"_ _8\"></span>Credit <span class=\"_ _3\"></span>Lo<span class=\"_ _3\"></span>ss<span class=\"ff1\"> <span class=\"_ _8\"></span><span class=\"ff9\">calcolata <span class=\"_ _8\"></span>sull\u2019intera <span class=\"_ _8\"></span>vita <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>credit<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>(cd<span class=\"_ _8\"></span></span></span>. <span class=\"_ _3\"></span>Lifetime <span class=\"_ _8\"></span>Expected <span class=\"_ _8\"></span>Credit <span class=\"_ _8\"></span>Loss<span class=\"_ _3\"></span><span class=\"ff1\">). <span class=\"_ _8\"></span>In <span class=\"_ _3\"></span>particol<span class=\"_ _3\"></span>are,<span class=\"_ _89\"> </span></span>la policy attuata dal Gruppo prevede la stratificazione dei crediti commerciali in categorie sulla base dei giorni<span class=\"_ _89\"> </span>di scaduto, definendo lo stanziamento basandosi sull\u2019esperienza stor<span class=\"_ _3\"></span>ica delle perdite sui crediti, rettificata per<span class=\"_ _89\"> </span>tener <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span><span class=\"ff9\">fat<span class=\"_ _3\"></span>tori <span class=\"_ _8\"></span>previsionali <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>riferiti <span class=\"_ _3\"></span>ai<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>creditori <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>all\u2019ambie<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span>econo<span class=\"_ _3\"></span>mico. <span class=\"_ _8\"></span>Il <span class=\"_ _3\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>credito<span class=\"_ _89\"> </span>deve <span class=\"_ _28\"> </span>essere <span class=\"_ _2b\"> </span>rivalutato <span class=\"_ _28\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>data <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>riferimento <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>bilancio <span class=\"_ _28\"> </span>anche <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>quelle <span class=\"_ _28\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>cui <span class=\"_ _28\"> </span>flussi<span class=\"_ _89\"> </span>finanziari sono <span class=\"_ _2\"></span>st<span class=\"_ _3\"></span>ati rinegoziati o <span class=\"_ _2\"></span>modif<span class=\"_ _3\"></span>icati. I crediti commerciali vengono interamente <span class=\"_ _2\"></span>sval<span class=\"_ _3\"></span>utati in <span class=\"_ _2\"></span>as<span class=\"_ _3\"></span>senza di<span class=\"_ _89\"> </span>una <span class=\"_ _2b\"> </span>ragionevole <span class=\"_ _2b\"> </span>aspettat<span class=\"_ _3\"></span>iva <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>ecupero, <span class=\"_ _2b\"> </span>ovvero<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>presenza <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>controparti <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>mmerciali <span class=\"_ _2b\"> </span>inattive. <span class=\"_ _20\"> </span>Il <span class=\"_ _28\"> </span>valore<span class=\"_ _89\"> </span>contabile <span class=\"_ _f\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>vi<span class=\"_ _3\"></span>ene <span class=\"_ _f\"></span>ridotto <span class=\"_ _8\"></span>mediant<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>l\u2019u<span class=\"_ _3\"></span>tilizzo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>fondo <span class=\"_ _8\"></span>sval<span class=\"_ _3\"></span>utazi<span class=\"_ _8\"></span>one <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>l\u2019importo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>erdita <span class=\"_ _f\"></span>viene<span class=\"_ _89\"> </span>rilevato a conto econom<span class=\"_ _3\"></span>ico. Ad <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _8\"></span>pertanto<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>deve <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ilevare <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>utile <span class=\"_ _8\"></span>o<span class=\"_ _89\"> </span>perdita <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iduzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>cumulate <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>attese <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>tutta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>credito. <span class=\"_ _8\"></span>Tale<span class=\"_ _89\"> </span>valutazione deve ess<span class=\"_ _3\"></span>ere fat<span class=\"_ _3\"></span>ta per<span class=\"_ _3\"></span> i c<span class=\"_ _3\"></span>rediti commercial<span class=\"_ _3\"></span>i. <span class=\"_ _3\"></span>Le perdite <span class=\"_ _3\"></span>attese su <span class=\"_ _3\"></span>crediti dell<span class=\"_ _3\"></span>o strumento <span class=\"_ _3\"></span>finanziario<span class=\"_ _89\"> </span>devono <span class=\"_ _2\"></span>riflettere un <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mporto obiettivo <span class=\"_ _b\"></span>e ponderato, <span class=\"_ _b\"></span>il valore <span class=\"_ _2\"></span>temporale <span class=\"_ _2\"></span>del denaro <span class=\"_ _2\"></span>e le <span class=\"_ _b\"></span>informaz<span class=\"_ _3\"></span>ioni <span class=\"_ _2\"></span>ragione<span class=\"_ _3\"></span>voli<span class=\"_ _89\"> </span>e dimostrabili a dispos<span class=\"_ _3\"></span>izione.<span class=\"_ _89\"> </span>Quando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>riscossione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>rrispettivo <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>differita <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>normali<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>termini <span class=\"_ _f\"></span>commerciali <span class=\"_ _f\"></span>praticat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>clienti, <span class=\"_ _f\"></span>si<span class=\"_ _89\"> </span>procede <span class=\"_ _f\"></span>all\u2019attualizzazione <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _f\"></span>credito<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>impiegando <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>idoneo <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>mercat<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span></span>All\u2019interno <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>\u201c<span class=\"ff1\">A<span class=\"_ _3\"></span>ltri<span class=\"_ _89\"> </span></span>c<span class=\"ff9\">rediti ed <span class=\"_ _3\"></span>altre attiv<span class=\"_ _3\"></span>it\u00e0 corr<span class=\"_ _3\"></span>enti\u201d sono <span class=\"_ _8\"></span></span>inclusi anc<span class=\"_ _3\"></span>he i <span class=\"_ _3\"></span>ratei e <span class=\"_ _3\"></span>risconti <span class=\"_ _3\"></span>relativi a <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>di cost<span class=\"_ _3\"></span>i e provent<span class=\"_ _3\"></span>i comuni<span class=\"_ _89\"> </span>a <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ue <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>pi\u00f9 <span class=\"_ _2b\"> </span>esercizi <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>cui <span class=\"_ _2b\"> </span>entit\u00e0 <span class=\"_ _2b\"> </span>varia <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>ragione <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>tempo, <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span>n <span class=\"_ _2b\"> </span>applicazione <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>principio <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>ompetenza<span class=\"_ _89\"> </span>economica.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-696": {
   "value": "Disponibilit\u00e0 liq<span class=\"_ _2\"></span>uide e mezzi equivalenti<span class=\"_ _89\"> </span> Tale <span class=\"_ _e\"> </span>voce <span class=\"_ _e\"> </span>comprende <span class=\"_ _e\"> </span>valori <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>cassa <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>conti <span class=\"_ _e\"> </span>corren<span class=\"_ _3\"></span>ti <span class=\"_ _e\"> </span>bancari/postali <span class=\"_ _e\"> </span>rimb<span class=\"_ _3\"></span>orsabili <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>(comprese <span class=\"_ _e\"> </span>le<span class=\"_ _89\"> </span> competenze <span class=\"_ _f\"></span>attive <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>passive <span class=\"_ _f\"></span>maturate <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>bilancio) <span class=\"_ _8\"></span>ed <span class=\"_ _28\"> </span>iscritti <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>loro <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>nominale, <span class=\"_ _8\"></span>normal<span class=\"_ _3\"></span>mente<span class=\"_ _89\"> </span> coincidente con il <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-759": {
   "value": "Attivit\u00e0 possed<span class=\"_ _2\"></span>ute per la dismissione, gruppi<span class=\"_ _2\"></span> in dismissione e<span class=\"_ _89\"> </span><span class=\"_ _2\"></span> attivit\u00e0 operati<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>e cessate<span class=\"_ _89\"> </span> Le <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>cor<span class=\"_ _3\"></span>renti <span class=\"_ _8\"></span>possed<span class=\"_ _3\"></span>ute <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>dis<span class=\"_ _3\"></span>missione, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>gruppi <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dism<span class=\"_ _3\"></span>issione <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>op<span class=\"_ _3\"></span>erative <span class=\"_ _8\"></span>cessate <span class=\"_ _8\"></span>il<span class=\"_ _89\"> </span> cui <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abile <span class=\"_ _28\"></span>sar\u00e0 <span class=\"_ _28\"></span>recuperato <span class=\"_ _28\"></span>principalmente <span class=\"_ _28\"> </span>attraverso <span class=\"_ _28\"> </span>la <span class=\"_ _28\"></span>vendita <span class=\"_ _28\"></span>piuttosto <span class=\"_ _28\"></span>che <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _28\"></span>l\u2019utilizzo<span class=\"_ _89\"> </span> continuativo, <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>valutate <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>minore <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span>ro <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>contabile<span class=\"_ _89\"> </span> ed il <span class=\"_ _3\"></span><span class=\"ffc\">fair valu<span class=\"_ _3\"></span>e</span> al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>dei costi di vendita<span class=\"_ _3\"></span><span class=\"ff9\">; <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>differenza e<span class=\"_ _3\"></span>mersa \u00e8 i<span class=\"_ _3\"></span>mputata <span class=\"_ _3\"></span>a cont<span class=\"_ _3\"></span>o economico <span class=\"_ _3\"></span>come<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>svalutazione<span class=\"ls1b\">. <span class=\"_ _28\"> </span></span>Per <span class=\"_ _2b\"> </span>quanto <span class=\"_ _28\"> </span>riguarda <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>plusvalenze<span class=\"_ _3\"></span>/ <span class=\"_ _28\"> </span>minusvalenze <span class=\"_ _28\"> </span>rilev<span class=\"_ _3\"></span>ate <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>costi <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>vendita <span class=\"_ _f\"></span>o <span class=\"_ _28\"> </span>dalla <span class=\"_ _28\"> </span>dismission<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corr<span class=\"_ _3\"></span>enti <span class=\"_ _28\"> </span>(o <span class=\"_ _28\"></span>gruppi <span class=\"_ _f\"></span>in <span class=\"_ _28\"> </span>dismiss<span class=\"_ _3\"></span>ione)<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>classificate come \u201c<span class=\"_ _3\"></span><span class=\"ff1\">possedute per<span class=\"_ _3\"></span> la </span>vend<span class=\"_ _3\"></span>ita\u201d ai sensi del<span class=\"_ _3\"></span>l\u2019IFRS 5, si classificano <span class=\"_ _3\"></span>nella voc<span class=\"_ _3\"></span>e \u201c<span class=\"ff1\">Alt<span class=\"_ _3\"></span>ri ricavi/costi<span class=\"_ _89\"> </span></span>operativi\u201d  oppure  \u201c<span class=\"ff1\">Altri  proventi/oneri  da <span class=\"_ _20\"> </span>partecipazioni</span>\u201d<span class=\"_ _3\"></span><span class=\"ff1\">  a <span class=\"_ _20\"> </span>seconda  che <span class=\"_ _20\"> </span>si <span class=\"_ _20\"> </span>tratti  di <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>pecifici  assets  o <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>partecipazioni.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ffc\"> </span>Si <span class=\"_ _f\"></span>evidenzia <span class=\"_ _f\"></span>che<span class=\"ff9\">, <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>\u201cGruppo <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>dismission<span class=\"_ _3\"></span>e\u201d <span class=\"_ _f\"></span>(Disposal <span class=\"_ _f\"></span>group) <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>intende <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>direttamente <span class=\"_ _2b\"> </span>correlate <span class=\"_ _2b\"> </span>des<span class=\"_ _3\"></span>tinate <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span>dismissione <span class=\"_ _2b\"> </span>nell\u2019a<span class=\"_ _3\"></span>mbito <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>un\u2019u<span class=\"_ _3\"></span>nica <span class=\"_ _2b\"> </span>operazione.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>o<span class=\"_ _3\"></span>perative<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>cessate (Discontinued<span class=\"_ _3\"></span> Oper<span class=\"_ _3\"></span>ations) sono, <span class=\"_ _3\"></span>invece, costituite da u<span class=\"_ _3\"></span>na sign<span class=\"_ _3\"></span>ificativa componente<span class=\"_ _3\"></span> del Grup<span class=\"_ _3\"></span>po, quale<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ad <span class=\"_ _3\"></span>esempio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importante <span class=\"_ _8\"></span>ramo <span class=\"_ _3\"></span>autonomo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>area <span class=\"_ _3\"></span>geo<span class=\"_ _3\"></span>grafica <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntrollata <span class=\"_ _8\"></span>acquisita<span class=\"_ _89\"> </span> esclusivamente in<span class=\"_ _3\"></span> funzione <span class=\"_ _3\"></span>di una rivendita.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> I <span class=\"_ _2b\"> </span>dati <span class=\"_ _2b\"> </span>relativi <span class=\"_ _2b\"> </span>alle <span class=\"_ _2b\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _20\"> </span>non <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _20\"> </span>possedut<span class=\"ls22\">e <span class=\"_ _2b\"> </span></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>dismissione, <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>gruppi <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>dismission<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> operative <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>essate <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>presentati <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>due <span class=\"_ _8\"></span>specifiche <span class=\"_ _8\"></span>voci <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _f\"></span>situazione <span class=\"_ _8\"></span>patrimoniale-finanz<span class=\"_ _3\"></span>iaria: <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _89\"> </span> possedute per la vendita<span class=\"_ _3\"></span> e p<span class=\"_ _3\"></span>assivit\u00e0 dirett<span class=\"_ _3\"></span>amente correl<span class=\"_ _3\"></span>ate alle attivit\u00e0 poss<span class=\"_ _3\"></span>edute per la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita.  Con <span class=\"_ _b\"></span>esc<span class=\"_ _3\"></span>lusivo <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perative <span class=\"_ _2\"></span>cessat<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>risultati economici <span class=\"_ _b\"></span>nett<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>esse <span class=\"_ _2\"></span>conse<span class=\"_ _3\"></span>guit<span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>more<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dismissione<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>plusvalenze/minusval<span class=\"_ _3\"></span>enze <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ismissione <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>e<span class=\"_ _8\"></span>d <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispondenti<span class=\"_ _89\"> </span> dati <span class=\"_ _26\"> </span>comparativi <span class=\"_ _26\"> </span>dell\u2019eser<span class=\"_ _3\"></span>cizio/periodo <span class=\"_ _26\"> </span>precede<span class=\"_ _3\"></span>nte <span class=\"_ _26\"> </span>vengono <span class=\"_ _26\"> </span>p<span class=\"_ _3\"></span>resentati <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>una <span class=\"_ _26\"> </span>spec<span class=\"_ _3\"></span>ifica <span class=\"_ _26\"> </span>voce <span class=\"_ _26\"> </span>del <span class=\"_ _2e\"> </span><span class=\"ff1\">cont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>economico: \u201c<span class=\"ff1\">Utile/pe<span class=\"_ _3\"></span>rdita da a<span class=\"_ _3\"></span>ttivit\u00e0 operative cessate<span class=\"_ _8\"></span></span>\u201d. <span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-733": {
   "value": "Attivit\u00e0 possed<span class=\"_ _2\"></span>ute per la dismissione, gruppi<span class=\"_ _2\"></span> in dismissione e<span class=\"_ _89\"> </span><span class=\"_ _2\"></span> attivit\u00e0 operati<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>e cessate<span class=\"_ _89\"> </span> Le <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>cor<span class=\"_ _3\"></span>renti <span class=\"_ _8\"></span>possed<span class=\"_ _3\"></span>ute <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>dis<span class=\"_ _3\"></span>missione, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>gruppi <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dism<span class=\"_ _3\"></span>issione <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>op<span class=\"_ _3\"></span>erative <span class=\"_ _8\"></span>cessate <span class=\"_ _8\"></span>il<span class=\"_ _89\"> </span> cui <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abile <span class=\"_ _28\"></span>sar\u00e0 <span class=\"_ _28\"></span>recuperato <span class=\"_ _28\"></span>principalmente <span class=\"_ _28\"> </span>attraverso <span class=\"_ _28\"> </span>la <span class=\"_ _28\"></span>vendita <span class=\"_ _28\"></span>piuttosto <span class=\"_ _28\"></span>che <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _28\"></span>l\u2019utilizzo<span class=\"_ _89\"> </span> continuativo, <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>valutate <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>minore <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span>ro <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>contabile<span class=\"_ _89\"> </span> ed il <span class=\"_ _3\"></span><span class=\"ffc\">fair valu<span class=\"_ _3\"></span>e</span> al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>dei costi di vendita<span class=\"_ _3\"></span><span class=\"ff9\">; <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>differenza e<span class=\"_ _3\"></span>mersa \u00e8 i<span class=\"_ _3\"></span>mputata <span class=\"_ _3\"></span>a cont<span class=\"_ _3\"></span>o economico <span class=\"_ _3\"></span>come<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>svalutazione<span class=\"ls1b\">. <span class=\"_ _28\"> </span></span>Per <span class=\"_ _2b\"> </span>quanto <span class=\"_ _28\"> </span>riguarda <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>plusvalenze<span class=\"_ _3\"></span>/ <span class=\"_ _28\"> </span>minusvalenze <span class=\"_ _28\"> </span>rilev<span class=\"_ _3\"></span>ate <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>costi <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>vendita <span class=\"_ _f\"></span>o <span class=\"_ _28\"> </span>dalla <span class=\"_ _28\"> </span>dismission<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corr<span class=\"_ _3\"></span>enti <span class=\"_ _28\"> </span>(o <span class=\"_ _28\"></span>gruppi <span class=\"_ _f\"></span>in <span class=\"_ _28\"> </span>dismiss<span class=\"_ _3\"></span>ione)<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>classificate come \u201c<span class=\"_ _3\"></span><span class=\"ff1\">possedute per<span class=\"_ _3\"></span> la </span>vend<span class=\"_ _3\"></span>ita\u201d ai sensi del<span class=\"_ _3\"></span>l\u2019IFRS 5, si classificano <span class=\"_ _3\"></span>nella voc<span class=\"_ _3\"></span>e \u201c<span class=\"ff1\">Alt<span class=\"_ _3\"></span>ri ricavi/costi<span class=\"_ _89\"> </span></span>operativi\u201d  oppure  \u201c<span class=\"ff1\">Altri  proventi/oneri  da <span class=\"_ _20\"> </span>partecipazioni</span>\u201d<span class=\"_ _3\"></span><span class=\"ff1\">  a <span class=\"_ _20\"> </span>seconda  che <span class=\"_ _20\"> </span>si <span class=\"_ _20\"> </span>tratti  di <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>pecifici  assets  o <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span></span>partecipazioni.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>evidenzia <span class=\"_ _f\"></span>che<span class=\"ff9\">, <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>\u201cGruppo <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>dismission<span class=\"_ _3\"></span>e\u201d <span class=\"_ _f\"></span>(Disposal <span class=\"_ _f\"></span>group) <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>intende <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span>direttamente <span class=\"_ _2b\"> </span>correlate <span class=\"_ _2b\"> </span>des<span class=\"_ _3\"></span>tinate <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span>dismissione <span class=\"_ _2b\"> </span>nell\u2019a<span class=\"_ _3\"></span>mbito <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>un\u2019u<span class=\"_ _3\"></span>nica <span class=\"_ _2b\"> </span>operazione.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>o<span class=\"_ _3\"></span>perative<span class=\"_ _89\"> </span></span>cessate (Discontinued<span class=\"_ _3\"></span> Oper<span class=\"_ _3\"></span>ations) sono, <span class=\"_ _3\"></span>invece, costituite da u<span class=\"_ _3\"></span>na sign<span class=\"_ _3\"></span>ificativa componente<span class=\"_ _3\"></span> del Grup<span class=\"_ _3\"></span>po, quale<span class=\"_ _89\"> </span>ad <span class=\"_ _3\"></span>esempio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importante <span class=\"_ _8\"></span>ramo <span class=\"_ _3\"></span>autonomo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>area <span class=\"_ _3\"></span>geo<span class=\"_ _3\"></span>grafica <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntrollata <span class=\"_ _8\"></span>acquisita<span class=\"_ _89\"> </span>esclusivamente in<span class=\"_ _3\"></span> funzione <span class=\"_ _3\"></span>di una rivendita.<span class=\"_ _89\"> </span>I <span class=\"_ _2b\"> </span>dati <span class=\"_ _2b\"> </span>relativi <span class=\"_ _2b\"> </span>alle <span class=\"_ _2b\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _20\"> </span>non <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _20\"> </span>possedut<span class=\"ls22\">e <span class=\"_ _2b\"> </span></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>dismissione, <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>gruppi <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>dismission<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0<span class=\"_ _89\"> </span>operative <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>essate <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>presentati <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>due <span class=\"_ _8\"></span>specifiche <span class=\"_ _8\"></span>voci <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _f\"></span>situazione <span class=\"_ _8\"></span>patrimoniale-finanz<span class=\"_ _3\"></span>iaria: <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _89\"> </span>possedute per la vendita<span class=\"_ _3\"></span> e p<span class=\"_ _3\"></span>assivit\u00e0 dirett<span class=\"_ _3\"></span>amente correl<span class=\"_ _3\"></span>ate alle attivit\u00e0 poss<span class=\"_ _3\"></span>edute per la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita. Con <span class=\"_ _b\"></span>esc<span class=\"_ _3\"></span>lusivo <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perative <span class=\"_ _2\"></span>cessat<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>risultati economici <span class=\"_ _b\"></span>nett<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>esse <span class=\"_ _2\"></span>conse<span class=\"_ _3\"></span>guit<span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>more<span class=\"_ _89\"> </span>del <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dismissione<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>plusvalenze/minusval<span class=\"_ _3\"></span>enze <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ismissione <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>e<span class=\"_ _8\"></span>d <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispondenti<span class=\"_ _89\"> </span>dati <span class=\"_ _26\"> </span>comparativi <span class=\"_ _26\"> </span>dell\u2019eser<span class=\"_ _3\"></span>cizio/periodo <span class=\"_ _26\"> </span>precede<span class=\"_ _3\"></span>nte <span class=\"_ _26\"> </span>vengono <span class=\"_ _26\"> </span>p<span class=\"_ _3\"></span>resentati <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>una <span class=\"_ _26\"> </span>spec<span class=\"_ _3\"></span>ifica <span class=\"_ _26\"> </span>voce <span class=\"_ _26\"> </span>del <span class=\"_ _2e\"> </span><span class=\"ff1\">cont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>economico: \u201c<span class=\"ff1\">Utile/pe<span class=\"_ _3\"></span>rdita da a<span class=\"_ _3\"></span>ttivit\u00e0 operative cessate<span class=\"_ _8\"></span></span>\u201d. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-697": {
   "value": "Attivit\u00e0 possed<span class=\"_ _2\"></span>ute per la dismissione, gruppi<span class=\"_ _2\"></span> in dismissione e<span class=\"_ _89\"> </span><span class=\"_ _2\"></span> attivit\u00e0 operati<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>e cessate<span class=\"_ _89\"> </span> Le <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>cor<span class=\"_ _3\"></span>renti <span class=\"_ _8\"></span>possed<span class=\"_ _3\"></span>ute <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>dis<span class=\"_ _3\"></span>missione, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>gruppi <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dism<span class=\"_ _3\"></span>issione <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>op<span class=\"_ _3\"></span>erative <span class=\"_ _8\"></span>cessate <span class=\"_ _8\"></span>il<span class=\"_ _89\"> </span> cui <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abile <span class=\"_ _28\"></span>sar\u00e0 <span class=\"_ _28\"></span>recuperato <span class=\"_ _28\"></span>principalmente <span class=\"_ _28\"> </span>attraverso <span class=\"_ _28\"> </span>la <span class=\"_ _28\"></span>vendita <span class=\"_ _28\"></span>piuttosto <span class=\"_ _28\"></span>che <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _28\"></span>l\u2019utilizzo<span class=\"_ _89\"> </span> continuativo, <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>valutate <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>minore <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span>ro <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>contabile<span class=\"_ _89\"> </span> ed il <span class=\"_ _3\"></span><span class=\"ffc\">fair valu<span class=\"_ _3\"></span>e</span> al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>dei costi di vendita<span class=\"_ _3\"></span><span class=\"ff9\">; <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>differenza e<span class=\"_ _3\"></span>mersa \u00e8 i<span class=\"_ _3\"></span>mputata <span class=\"_ _3\"></span>a cont<span class=\"_ _3\"></span>o economico <span class=\"_ _3\"></span>come<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>svalutazione<span class=\"ls1b\">. <span class=\"_ _28\"> </span></span>Per <span class=\"_ _2b\"> </span>quanto <span class=\"_ _28\"> </span>riguarda <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>plusvalenze<span class=\"_ _3\"></span>/ <span class=\"_ _28\"> </span>minusvalenze <span class=\"_ _28\"> </span>rilev<span class=\"_ _3\"></span>ate <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"> </span>value<span class=\"ff1\"> <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>netto <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>costi <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>vendita <span class=\"_ _f\"></span>o <span class=\"_ _28\"> </span>dalla <span class=\"_ _28\"> </span>dismission<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corr<span class=\"_ _3\"></span>enti <span class=\"_ _28\"> </span>(o <span class=\"_ _28\"></span>gruppi <span class=\"_ _f\"></span>in <span class=\"_ _28\"> </span>dismiss<span class=\"_ _3\"></span>ione)<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>classificate come \u201c<span class=\"_ _3\"></span><span class=\"ff1\">possedute per<span class=\"_ _3\"></span> la </span>vend<span class=\"_ _3\"></span>ita\u201d ai sensi del<span class=\"_ _3\"></span>l\u2019IFRS 5, si classificano <span class=\"_ _3\"></span>nella voc<span class=\"_ _3\"></span>e \u201c<span class=\"ff1\">Alt<span class=\"_ _3\"></span>ri ricavi/costi<span class=\"_ _89\"> </span></span>operativi\u201d  oppure  \u201c<span class=\"ff1\">Altri  proventi/oneri  da <span class=\"_ _20\"> </span>partecipazioni</span>\u201d<span class=\"_ _3\"></span><span class=\"ff1\">  a <span class=\"_ _20\"> </span>seconda  che <span class=\"_ _20\"> </span>si <span class=\"_ _20\"> </span>tratti  di <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>pecifici  assets  o <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span></span>partecipazioni.<span class=\"_ _89\"> </span>Si <span class=\"_ _f\"></span>evidenzia <span class=\"_ _f\"></span>che<span class=\"ff9\">, <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>\u201cGruppo <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>dismission<span class=\"_ _3\"></span>e\u201d <span class=\"_ _f\"></span>(Disposal <span class=\"_ _f\"></span>group) <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>intende <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span>direttamente <span class=\"_ _2b\"> </span>correlate <span class=\"_ _2b\"> </span>des<span class=\"_ _3\"></span>tinate <span class=\"_ _2b\"> </span>alla <span class=\"_ _2b\"> </span>dismissione <span class=\"_ _2b\"> </span>nell\u2019a<span class=\"_ _3\"></span>mbito <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>un\u2019u<span class=\"_ _3\"></span>nica <span class=\"_ _2b\"> </span>operazione.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2b\"> </span>Le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>o<span class=\"_ _3\"></span>perative<span class=\"_ _89\"> </span></span>cessate (Discontinued<span class=\"_ _3\"></span> Oper<span class=\"_ _3\"></span>ations) sono, <span class=\"_ _3\"></span>invece, costituite da u<span class=\"_ _3\"></span>na sign<span class=\"_ _3\"></span>ificativa componente<span class=\"_ _3\"></span> del Grup<span class=\"_ _3\"></span>po, quale<span class=\"_ _89\"> </span>ad <span class=\"_ _3\"></span>esempio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importante <span class=\"_ _8\"></span>ramo <span class=\"_ _3\"></span>autonomo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>area <span class=\"_ _3\"></span>geo<span class=\"_ _3\"></span>grafica <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntrollata <span class=\"_ _8\"></span>acquisita<span class=\"_ _89\"> </span>esclusivamente in<span class=\"_ _3\"></span> funzione <span class=\"_ _3\"></span>di una rivendita.<span class=\"_ _89\"> </span>I <span class=\"_ _2b\"> </span>dati <span class=\"_ _2b\"> </span>relativi <span class=\"_ _2b\"> </span>alle <span class=\"_ _2b\"> </span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _20\"> </span>non <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _20\"> </span>possedut<span class=\"ls22\">e <span class=\"_ _2b\"> </span></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>dismissione, <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>gruppi <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>dismission<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0<span class=\"_ _89\"> </span>operative <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>essate <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>presentati <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>due <span class=\"_ _8\"></span>specifiche <span class=\"_ _8\"></span>voci <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _f\"></span>situazione <span class=\"_ _8\"></span>patrimoniale-finanz<span class=\"_ _3\"></span>iaria: <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _89\"> </span>possedute per la vendita<span class=\"_ _3\"></span> e p<span class=\"_ _3\"></span>assivit\u00e0 dirett<span class=\"_ _3\"></span>amente correl<span class=\"_ _3\"></span>ate alle attivit\u00e0 poss<span class=\"_ _3\"></span>edute per la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita. Con <span class=\"_ _b\"></span>esc<span class=\"_ _3\"></span>lusivo <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perative <span class=\"_ _2\"></span>cessat<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>risultati economici <span class=\"_ _b\"></span>nett<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>esse <span class=\"_ _2\"></span>conse<span class=\"_ _3\"></span>guit<span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>more<span class=\"_ _89\"> </span>del <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dismissione<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>plusvalenze/minusval<span class=\"_ _3\"></span>enze <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ismissione <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>e<span class=\"_ _8\"></span>d <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispondenti<span class=\"_ _89\"> </span>dati <span class=\"_ _26\"> </span>comparativi <span class=\"_ _26\"> </span>dell\u2019eser<span class=\"_ _3\"></span>cizio/periodo <span class=\"_ _26\"> </span>precede<span class=\"_ _3\"></span>nte <span class=\"_ _26\"> </span>vengono <span class=\"_ _26\"> </span>p<span class=\"_ _3\"></span>resentati <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>una <span class=\"_ _26\"> </span>spec<span class=\"_ _3\"></span>ifica <span class=\"_ _26\"> </span>voce <span class=\"_ _26\"> </span>del <span class=\"_ _2e\"> </span><span class=\"ff1\">cont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>economico: \u201c<span class=\"ff1\">Utile/pe<span class=\"_ _3\"></span>rdita da a<span class=\"_ _3\"></span>ttivit\u00e0 operative cessate<span class=\"_ _8\"></span></span>\u201d. Passivit\u00e0 finanz<span class=\"_ _2\"></span>iarie<span class=\"_ _89\"> </span>Le <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>class<span class=\"_ _3\"></span>ificate <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>sto <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>equo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>variazioni<span class=\"_ _89\"> </span>imputate <span class=\"_ _2\"></span>a conto <span class=\"_ _2\"></span>econo<span class=\"_ _3\"></span>mico. <span class=\"_ _2\"></span>Una passivit\u00e0 <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziaria viene <span class=\"_ _2\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _2\"></span>al valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>quo <span class=\"_ _2\"></span>con variazioni i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>putate<span class=\"_ _89\"> </span>a conto <span class=\"_ _2\"></span>econom<span class=\"_ _3\"></span>ico quando \u00e8 <span class=\"_ _2\"></span>poss<span class=\"_ _3\"></span>eduta per <span class=\"_ _2\"></span>la<span class=\"_ _3\"></span> negoziazione, rappresenta un derivato o <span class=\"_ _2\"></span>\u00e8 designata come tale <span class=\"_ _2\"></span>al<span class=\"_ _89\"> </span>momento <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>rilevazione  iniziale<span class=\"ls1b\">.  </span>Le <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>fi<span class=\"_ _3\"></span>nanziarie  al <span class=\"_ _2b\"> </span>fair  value <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>on  variazioni <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>conto<span class=\"_ _89\"> </span>economico <span class=\"_ _8\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>eventuali <span class=\"_ _8\"></span>va<span class=\"_ _3\"></span>riazioni, <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>presi<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>interessi <span class=\"_ _8\"></span>passivi, <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>rilevate <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _27\"> </span>economico. <span class=\"_ _2e\"> </span>Le <span class=\"_ _27\"> </span>altr<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passivit\u00e0 <span class=\"_ _27\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2e\"> </span>sono <span class=\"_ _27\"> </span>valu<span class=\"_ _3\"></span>tate <span class=\"_ _27\"> </span>successiva<span class=\"_ _3\"></span>mente <span class=\"_ _27\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>costo <span class=\"_ _27\"> </span>ammort<span class=\"_ _3\"></span>izzato<span class=\"_ _89\"> </span>utilizzando <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>cr<span class=\"_ _3\"></span>iterio <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019interesse <span class=\"_ _28\"></span>effettivo. <span class=\"_ _f\"></span>Gli <span class=\"_ _28\"></span>interessi <span class=\"_ _f\"></span>passivi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>utili/perdi<span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>rilevati <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto economico, cos\u00ec co<span class=\"_ _3\"></span>me gli eventual<span class=\"_ _3\"></span>i utili o perd<span class=\"_ _3\"></span>i<span class=\"ff9\">t<span class=\"_ _3\"></span>e derivanti dall\u2019elim<span class=\"_ _3\"></span>inazione.<span class=\"_ _89\"> </span></span>Il Gruppo procede<span class=\"_ _3\"></span> all\u2019eliminazione d<span class=\"_ _3\"></span>i una passi<span class=\"_ _3\"></span>vit\u00e0 finanziaria quand<span class=\"_ _3\"></span>o l\u2019obbligazio<span class=\"_ _3\"></span>ne specificata nel c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span>\u00e8 stata adempiuta<span class=\"_ _3\"></span> o cancellata<span class=\"_ _3\"></span>. Le <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>iscritte <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>voci <span class=\"_ _28\"> </span>debiti <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti, <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"></span>non<span class=\"_ _89\"> </span>correnti, debiti com<span class=\"_ _3\"></span>merciali, <span class=\"_ _3\"></span>passivit\u00e0 fiscali<span class=\"_ _3\"></span> ed altre p<span class=\"_ _3\"></span>assivit\u00e0 correnti<span class=\"_ _3\"></span>. Per quant<span class=\"_ _3\"></span>o riguarda <span class=\"_ _3\"></span>i debiti<span class=\"_ _3\"></span> finanziari<span class=\"_ _89\"> </span>non correnti <span class=\"_ _3\"></span>e correnti ess<span class=\"_ _3\"></span>i comprendono <span class=\"_ _3\"></span>i debit<span class=\"_ _3\"></span>i obb<span class=\"_ _3\"></span>ligazionari, i fi<span class=\"_ _3\"></span>nanziamenti b<span class=\"_ _3\"></span>ancari, gli <span class=\"_ _3\"></span>scoperti d<span class=\"_ _3\"></span>i conto<span class=\"_ _89\"> </span>corrente, le passivit\u00e0 verso altri finanziatori (quali leasing, factoring e debiti <span class=\"_ _2\"></span>secon<span class=\"_ _3\"></span>do IFRS 16), <span class=\"_ _2\"></span>le<span class=\"_ _3\"></span> passivit\u00e0 per<span class=\"_ _89\"> </span>strumenti derivati d<span class=\"_ _3\"></span>i copertura e per saldo<span class=\"_ _3\"></span> prezzo <span class=\"_ _3\"></span>su acquisizioni<span class=\"_ _3\"></span>. I <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>fi<span class=\"_ _3\"></span>nanziari, ad <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>ezione dei <span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>ivati, <span class=\"_ _2\"></span>sono rilevat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>inizialmente al <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>appross<span class=\"_ _3\"></span>ima <span class=\"_ _2\"></span>il loro <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value,<span class=\"_ _89\"> </span>al <span class=\"_ _8\"></span>netto <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenut<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019operazione. <span class=\"_ _8\"></span>Su<span class=\"_ _3\"></span>ccessivamente <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _f\"></span>ammortizzato <span class=\"_ _8\"></span>portando <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019eventual<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ifferenza <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rimborso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>du<span class=\"_ _3\"></span>rata <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>finanziamento<span class=\"_ _89\"> </span></span>utilizzando il metodo<span class=\"_ _3\"></span> del tasso di interesse ef<span class=\"_ _3\"></span>fettivo. I finanzia<span class=\"_ _3\"></span>menti sono clas<span class=\"_ _3\"></span>sificati tra le pass<span class=\"_ _3\"></span>ivit\u00e0 correnti a<span class=\"_ _89\"> </span>meno <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>abb<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>diritto <span class=\"_ _f\"></span>incondizionat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span><span class=\"ff9\">d<span class=\"_ _3\"></span>ifferire <span class=\"_ _8\"></span>l\u2019est<span class=\"_ _3\"></span>inzione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>almeno <span class=\"_ _f\"></span>dodici<span class=\"_ _89\"> </span></span>mesi <span class=\"_ _8\"></span>dopo <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>imento. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>riguarda <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>leas<span class=\"_ _3\"></span>ing <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>sec<span class=\"_ _3\"></span>ondo <span class=\"_ _8\"></span>IFRS <span class=\"_ _3\"></span>16<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>manda, <span class=\"_ _8\"></span>in<span class=\"_ _89\"> </span>merito <span class=\"_ _20\"> </span>alla <span class=\"_ _2b\"> </span>val<span class=\"_ _3\"></span>utazione, <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>paragrafo <span class=\"_ _2b\"> </span>\u201c<span class=\"_ _3\"></span>Leasing\u201d <span class=\"_ _20\"> </span>delle  presenti <span class=\"_ _2b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _20\"> </span>ment<span class=\"_ _3\"></span><span class=\"ff1\">re  per <span class=\"_ _2b\"> </span>i  derivati <span class=\"_ _2b\"> </span>al<span class=\"_ _89\"> </span></span>paragrafo \u201cStrumenti<span class=\"ff1\"> <span class=\"_ _3\"></span></span>finanziari der<span class=\"_ _3\"></span>ivati ed operazion<span class=\"_ _3\"></span>i di copertura\u201d<span class=\"_ _3\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span>I <span class=\"_ _3\"></span>debiti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>put <span class=\"_ _8\"></span>option <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _3\"></span>second<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>32 <span class=\"_ _8\"></span>paragraf<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>23, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>quale <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>abilisce <span class=\"_ _8\"></span>che<span class=\"_ _89\"> </span>un c<span class=\"_ _3\"></span>ontratto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>contiene <span class=\"_ _3\"></span>l\u2019obbligazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019entit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquistare <span class=\"_ _3\"></span>propr<span class=\"_ _3\"></span>i st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>capitale<span class=\"_ _89\"> </span>(nella <span class=\"_ _8\"></span>fat<span class=\"_ _3\"></span>tispecie <span class=\"_ _f\"></span>riferibile <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>capitale <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pettanza <span class=\"_ _f\"></span>delle <span class=\"_ _8\"></span>minora<span class=\"_ _3\"></span>nze) <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>cambio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>disponibilit\u00e0 <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>iquide <span class=\"_ _8\"></span>o <span class=\"_ _f\"></span>altre<span class=\"_ _89\"> </span>attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie d\u00e0 <span class=\"_ _3\"></span>origi<span class=\"_ _3\"></span>ne a una<span class=\"_ _3\"></span> pass<span class=\"_ _3\"></span>ivit\u00e0 finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span>per il<span class=\"_ _3\"></span> valore at<span class=\"_ _3\"></span>tuale dell<span class=\"_ _3\"></span>\u2019importo d<span class=\"_ _3\"></span>i ri<span class=\"_ _3\"></span>mborso (ov<span class=\"_ _3\"></span>vero<span class=\"_ _89\"> </span>il valore at<span class=\"_ _3\"></span>tuale del <span class=\"_ _3\"></span>prezzo di acquisto <span class=\"_ _3\"></span>a termine<span class=\"_ _3\"></span>, lo S<span class=\"_ _8\"></span><span class=\"ff9\">trike Price dell\u2019opzione <span class=\"_ _3\"></span>o altro <span class=\"_ _3\"></span>importo di <span class=\"_ _3\"></span>rimborso). <span class=\"_ _3\"></span>Nel<span class=\"_ _89\"> </span></span>caso di <span class=\"_ _2\"></span>un\u2019opzione<span class=\"_ _3\"></span> p<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span> ceduta, la p<span class=\"_ _2\"></span>assiv<span class=\"_ _3\"></span>it\u00e0 finanziaria \u00e8 <span class=\"_ _2\"></span>rilevata inizialmente al valore <span class=\"_ _2\"></span>attu<span class=\"_ _3\"></span>ale dello <span class=\"_ _2\"></span>Stri<span class=\"_ _3\"></span>ke Price<span class=\"_ _89\"> </span>dell\u2019opzione <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>riclassificat<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>dal <span class=\"_ _28\"> </span>patrimonio <span class=\"_ _28\"> </span>netto. <span class=\"_ _28\"> </span>Suc<span class=\"_ _3\"></span>cessivamente <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>passiv<span class=\"_ _8\"></span><span class=\"ff1\">it\u00e0 <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>valutata <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>conformit\u00e0<span class=\"_ _89\"> </span></span>all\u2019IFRS 9. In particolare, <span class=\"_ _3\"></span>in applicazion<span class=\"_ _3\"></span>e di tale princi<span class=\"_ _3\"></span>pio:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veng<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>no considerate co<span class=\"_ _3\"></span>me gi\u00e0 acqu<span class=\"_ _3\"></span>isite dalla Societ\u00e0/<span class=\"_ _3\"></span>Gruppo le azioni og<span class=\"_ _3\"></span>getto di opzion<span class=\"_ _3\"></span>i put cedute<span class=\"_ _89\"> </span></span></span>relative al patrimonio n<span class=\"_ _3\"></span>etto di terzi, anch<span class=\"_ _3\"></span>e nei casi in c<span class=\"_ _3\"></span>ui restino in ca<span class=\"_ _3\"></span>po ai soci terzi i r<span class=\"_ _3\"></span>ischi ed i<span class=\"_ _89\"> </span>benefici connessi con<span class=\"_ _3\"></span> la propriet\u00e0 delle<span class=\"_ _3\"></span> azioni e c<span class=\"_ _3\"></span>ontinuino a ri<span class=\"_ _3\"></span>manere esposti al ris<span class=\"_ _3\"></span>chio di equity;<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-760": {
   "value": "Passivit\u00e0 finanz<span class=\"_ _2\"></span>iarie<span class=\"_ _89\"> </span> Le <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>class<span class=\"_ _3\"></span>ificate <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>sto <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>equo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>variazioni<span class=\"_ _89\"> </span> imputate <span class=\"_ _2\"></span>a conto <span class=\"_ _2\"></span>econo<span class=\"_ _3\"></span>mico. <span class=\"_ _2\"></span>Una passivit\u00e0 <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziaria viene <span class=\"_ _2\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _2\"></span>al valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>quo <span class=\"_ _2\"></span>con variazioni i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>putate<span class=\"_ _89\"> </span> a conto <span class=\"_ _2\"></span>econom<span class=\"_ _3\"></span>ico quando \u00e8 <span class=\"_ _2\"></span>poss<span class=\"_ _3\"></span>eduta per <span class=\"_ _2\"></span>la<span class=\"_ _3\"></span> negoziazione, rappresenta un derivato o <span class=\"_ _2\"></span>\u00e8 designata come tale <span class=\"_ _2\"></span>al<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> momento <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>rilevazione  iniziale<span class=\"ls1b\">.  </span>Le <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>fi<span class=\"_ _3\"></span>nanziarie  al <span class=\"_ _2b\"> </span>fair  value <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>on  variazioni <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>conto<span class=\"_ _89\"> </span> economico <span class=\"_ _8\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>eventuali <span class=\"_ _8\"></span>va<span class=\"_ _3\"></span>riazioni, <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>presi<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>interessi <span class=\"_ _8\"></span>passivi, <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>rilevate <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span> conto <span class=\"_ _27\"> </span>economico. <span class=\"_ _2e\"> </span>Le <span class=\"_ _27\"> </span>altr<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passivit\u00e0 <span class=\"_ _27\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2e\"> </span>sono <span class=\"_ _27\"> </span>valu<span class=\"_ _3\"></span>tate <span class=\"_ _27\"> </span>successiva<span class=\"_ _3\"></span>mente <span class=\"_ _27\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>costo <span class=\"_ _27\"> </span>ammort<span class=\"_ _3\"></span>izzato<span class=\"_ _89\"> </span> utilizzando <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>cr<span class=\"_ _3\"></span>iterio <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019interesse <span class=\"_ _28\"></span>effettivo. <span class=\"_ _f\"></span>Gli <span class=\"_ _28\"></span>interessi <span class=\"_ _f\"></span>passivi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>utili/perdi<span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>rilevati <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>conto economico, cos\u00ec co<span class=\"_ _3\"></span>me gli eventual<span class=\"_ _3\"></span>i utili o perd<span class=\"_ _3\"></span>i<span class=\"ff9\">t<span class=\"_ _3\"></span>e derivanti dall\u2019elim<span class=\"_ _3\"></span>inazione.<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span></span> Il Gruppo procede<span class=\"_ _3\"></span> all\u2019eliminazione d<span class=\"_ _3\"></span>i una passi<span class=\"_ _3\"></span>vit\u00e0 finanziaria quand<span class=\"_ _3\"></span>o l\u2019obbligazio<span class=\"_ _3\"></span>ne specificata nel c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span> \u00e8 stata adempiuta<span class=\"_ _3\"></span> o cancellata<span class=\"_ _3\"></span>.  Le <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>iscritte <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>voci <span class=\"_ _28\"> </span>debiti <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti, <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"></span>non<span class=\"_ _89\"> </span> correnti, debiti com<span class=\"_ _3\"></span>merciali, <span class=\"_ _3\"></span>passivit\u00e0 fiscali<span class=\"_ _3\"></span> ed altre p<span class=\"_ _3\"></span>assivit\u00e0 correnti<span class=\"_ _3\"></span>. Per quant<span class=\"_ _3\"></span>o riguarda <span class=\"_ _3\"></span>i debiti<span class=\"_ _3\"></span> finanziari<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> non correnti <span class=\"_ _3\"></span>e correnti ess<span class=\"_ _3\"></span>i comprendono <span class=\"_ _3\"></span>i debit<span class=\"_ _3\"></span>i obb<span class=\"_ _3\"></span>ligazionari, i fi<span class=\"_ _3\"></span>nanziamenti b<span class=\"_ _3\"></span>ancari, gli <span class=\"_ _3\"></span>scoperti d<span class=\"_ _3\"></span>i conto<span class=\"_ _89\"> </span> corrente, le passivit\u00e0 verso altri finanziatori (quali leasing, factoring e debiti <span class=\"_ _2\"></span>secon<span class=\"_ _3\"></span>do IFRS 16), <span class=\"_ _2\"></span>le<span class=\"_ _3\"></span> passivit\u00e0 per<span class=\"_ _89\"> </span> strumenti derivati d<span class=\"_ _3\"></span>i copertura e per saldo<span class=\"_ _3\"></span> prezzo <span class=\"_ _3\"></span>su acquisizioni<span class=\"_ _3\"></span>.  I <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>fi<span class=\"_ _3\"></span>nanziari, ad <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>ezione dei <span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>ivati, <span class=\"_ _2\"></span>sono rilevat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>inizialmente al <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>appross<span class=\"_ _3\"></span>ima <span class=\"_ _2\"></span>il loro <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value,<span class=\"_ _89\"> </span> al <span class=\"_ _8\"></span>netto <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenut<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019operazione. <span class=\"_ _8\"></span>Su<span class=\"_ _3\"></span>ccessivamente <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _f\"></span>ammortizzato <span class=\"_ _8\"></span>portando <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span> conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019eventual<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ifferenza <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rimborso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>du<span class=\"_ _3\"></span>rata <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>finanziamento<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>utilizzando il metodo<span class=\"_ _3\"></span> del tasso di interesse ef<span class=\"_ _3\"></span>fettivo. I finanzia<span class=\"_ _3\"></span>menti sono clas<span class=\"_ _3\"></span>sificati tra le pass<span class=\"_ _3\"></span>ivit\u00e0 correnti a<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> meno <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>abb<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>diritto <span class=\"_ _f\"></span>incondizionat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span><span class=\"ff9\">d<span class=\"_ _3\"></span>ifferire <span class=\"_ _8\"></span>l\u2019est<span class=\"_ _3\"></span>inzione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>almeno <span class=\"_ _f\"></span>dodici<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>mesi <span class=\"_ _8\"></span>dopo <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>imento. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>riguarda <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>leas<span class=\"_ _3\"></span>ing <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>sec<span class=\"_ _3\"></span>ondo <span class=\"_ _8\"></span>IFRS <span class=\"_ _3\"></span>16<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>manda, <span class=\"_ _8\"></span>in<span class=\"_ _89\"> </span> merito <span class=\"_ _20\"> </span>alla <span class=\"_ _2b\"> </span>val<span class=\"_ _3\"></span>utazione, <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>paragrafo <span class=\"_ _2b\"> </span>\u201c<span class=\"_ _3\"></span>Leasing\u201d <span class=\"_ _20\"> </span>delle  presenti <span class=\"_ _2b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _20\"> </span>ment<span class=\"_ _3\"></span><span class=\"ff1\">re  per <span class=\"_ _2b\"> </span>i  derivati <span class=\"_ _2b\"> </span>al<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>paragrafo \u201cStrumenti<span class=\"ff1\"> <span class=\"_ _3\"></span></span>finanziari der<span class=\"_ _3\"></span>ivati ed operazion<span class=\"_ _3\"></span>i di copertura\u201d<span class=\"_ _3\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>I <span class=\"_ _3\"></span>debiti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>put <span class=\"_ _8\"></span>option <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _3\"></span>second<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>32 <span class=\"_ _8\"></span>paragraf<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>23, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>quale <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>abilisce <span class=\"_ _8\"></span>che<span class=\"_ _89\"> </span> un c<span class=\"_ _3\"></span>ontratto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>contiene <span class=\"_ _3\"></span>l\u2019obbligazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019entit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquistare <span class=\"_ _3\"></span>propr<span class=\"_ _3\"></span>i st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>capitale<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> (nella <span class=\"_ _8\"></span>fat<span class=\"_ _3\"></span>tispecie <span class=\"_ _f\"></span>riferibile <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>capitale <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pettanza <span class=\"_ _f\"></span>delle <span class=\"_ _8\"></span>minora<span class=\"_ _3\"></span>nze) <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>cambio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>disponibilit\u00e0 <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>iquide <span class=\"_ _8\"></span>o <span class=\"_ _f\"></span>altre<span class=\"_ _89\"> </span> attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie d\u00e0 <span class=\"_ _3\"></span>origi<span class=\"_ _3\"></span>ne a una<span class=\"_ _3\"></span> pass<span class=\"_ _3\"></span>ivit\u00e0 finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span>per il<span class=\"_ _3\"></span> valore at<span class=\"_ _3\"></span>tuale dell<span class=\"_ _3\"></span>\u2019importo d<span class=\"_ _3\"></span>i ri<span class=\"_ _3\"></span>mborso (ov<span class=\"_ _3\"></span>vero<span class=\"_ _89\"> </span> il valore at<span class=\"_ _3\"></span>tuale del <span class=\"_ _3\"></span>prezzo di acquisto <span class=\"_ _3\"></span>a termine<span class=\"_ _3\"></span>, lo S<span class=\"_ _8\"></span><span class=\"ff9\">trike Price dell\u2019opzione <span class=\"_ _3\"></span>o altro <span class=\"_ _3\"></span>importo di <span class=\"_ _3\"></span>rimborso). <span class=\"_ _3\"></span>Nel<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>caso di <span class=\"_ _2\"></span>un\u2019opzione<span class=\"_ _3\"></span> p<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span> ceduta, la p<span class=\"_ _2\"></span>assiv<span class=\"_ _3\"></span>it\u00e0 finanziaria \u00e8 <span class=\"_ _2\"></span>rilevata inizialmente al valore <span class=\"_ _2\"></span>attu<span class=\"_ _3\"></span>ale dello <span class=\"_ _2\"></span>Stri<span class=\"_ _3\"></span>ke Price<span class=\"_ _89\"> </span> dell\u2019opzione <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>riclassificat<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>dal <span class=\"_ _28\"> </span>patrimonio <span class=\"_ _28\"> </span>netto. <span class=\"_ _28\"> </span>Suc<span class=\"_ _3\"></span>cessivamente <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>passiv<span class=\"_ _8\"></span><span class=\"ff1\">it\u00e0 <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>valutata <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>conformit\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>all\u2019IFRS 9. In particolare, <span class=\"_ _3\"></span>in applicazion<span class=\"_ _3\"></span>e di tale princi<span class=\"_ _3\"></span>pio:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veng<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>no considerate co<span class=\"_ _3\"></span>me gi\u00e0 acqu<span class=\"_ _3\"></span>isite dalla Societ\u00e0/<span class=\"_ _3\"></span>Gruppo le azioni og<span class=\"_ _3\"></span>getto di opzion<span class=\"_ _3\"></span>i put cedute<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>relative al patrimonio n<span class=\"_ _3\"></span>etto di terzi, anch<span class=\"_ _3\"></span>e nei casi in c<span class=\"_ _3\"></span>ui restino in ca<span class=\"_ _3\"></span>po ai soci terzi i r<span class=\"_ _3\"></span>ischi ed i<span class=\"_ _89\"> </span> benefici connessi con<span class=\"_ _3\"></span> la propriet\u00e0 delle<span class=\"_ _3\"></span> azioni e c<span class=\"_ _3\"></span>ontinuino a ri<span class=\"_ _3\"></span>manere esposti al ris<span class=\"_ _3\"></span>chio di equity;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">vi<span class=\"_ _2\"></span>en<span class=\"_ _3\"></span>e <span class=\"_ _14\"> </span>iscritto <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>contropartita <span class=\"_ _14\"> </span>a <span class=\"_ _2a\"> </span>riserva <span class=\"_ _2e\"> </span>di <span class=\"_ _14\"> </span>Patrim<span class=\"_ _3\"></span>onio <span class=\"_ _14\"> </span>netto <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>debito <span class=\"_ _14\"> </span>derivante <span class=\"_ _14\"> </span>dal <span class=\"_ _14\"> </span>sorger<span class=\"_ _89\"> </span></span></span>dell\u2019obbligazione <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>event<span class=\"_ _3\"></span>uali <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>variazio<span class=\"_ _3\"></span>ni <span class=\"_ _26\"> </span>dello <span class=\"_ _26\"> </span>stesso <span class=\"_ _26\"> </span>non <span class=\"_ _26\"> </span>dipen<span class=\"_ _3\"></span>denti <span class=\"_ _26\"> </span>dal <span class=\"_ _26\"> </span>semplic<span class=\"_ _89\"> </span>trascorrere del tempo;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veng<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>no <span class=\"_ _28\"> </span>imputate <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>Pat<span class=\"_ _3\"></span>rimonio <span class=\"_ _28\"> </span>netto <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>debito <span class=\"_ _28\"> </span>dipendenti <span class=\"_ _28\"> </span>dal<span class=\"_ _3\"></span>lo <span class=\"_ _28\"> </span>scorrere <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>te<span class=\"_ _3\"></span>mpo<span class=\"_ _89\"> </span></span></span>(dell\u2019attualizzazione dell<span class=\"_ _3\"></span>o Strike Price). Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>correnti, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _3\"></span>commerc<span class=\"_ _3\"></span>iali, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>fiscali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>passiv<span class=\"_ _3\"></span>it<span class=\"_ _89\"> </span>correnti, <span class=\"_ _3\"></span>esse <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nominale <span class=\"_ _8\"></span>ritenuto rap<span class=\"_ _3\"></span>presentativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di esti<span class=\"_ _3\"></span>nzione; si<span class=\"_ _3\"></span> se<span class=\"_ _3\"></span>gnala c<span class=\"_ _3\"></span>h<span class=\"_ _89\"> </span>in tali voci non \u00e8 <span class=\"_ _3\"></span>presente una sign<span class=\"_ _3\"></span>ificativa component<span class=\"_ _3\"></span>e di finanziamento<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-734": {
   "value": "Passivit\u00e0 finanz<span class=\"_ _2\"></span>iarie<span class=\"_ _89\"> </span>Le <span class=\"_ _3\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>class<span class=\"_ _3\"></span>ificate <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>sto <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>equo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>variazioni<span class=\"_ _89\"> </span>imputate <span class=\"_ _2\"></span>a conto <span class=\"_ _2\"></span>econo<span class=\"_ _3\"></span>mico. <span class=\"_ _2\"></span>Una passivit\u00e0 <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziaria viene <span class=\"_ _2\"></span>classif<span class=\"_ _3\"></span>icata <span class=\"_ _2\"></span>al valore<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>quo <span class=\"_ _2\"></span>con variazioni i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>putate<span class=\"_ _89\"> </span>a conto <span class=\"_ _2\"></span>econom<span class=\"_ _3\"></span>ico quando \u00e8 <span class=\"_ _2\"></span>poss<span class=\"_ _3\"></span>eduta per <span class=\"_ _2\"></span>la<span class=\"_ _3\"></span> negoziazione, rappresenta un derivato o <span class=\"_ _2\"></span>\u00e8 designata come tale <span class=\"_ _2\"></span>al<span class=\"_ _89\"> </span>momento <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>rilevazione  iniziale<span class=\"ls1b\">.  </span>Le <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>fi<span class=\"_ _3\"></span>nanziarie  al <span class=\"_ _2b\"> </span>fair  value <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>on  variazioni <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>mputate <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>conto<span class=\"_ _89\"> </span>economico <span class=\"_ _8\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>eventuali <span class=\"_ _8\"></span>va<span class=\"_ _3\"></span>riazioni, <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>presi<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gli <span class=\"_ _f\"></span>interessi <span class=\"_ _8\"></span>passivi, <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>rilevate <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _27\"> </span>economico. <span class=\"_ _2e\"> </span>Le <span class=\"_ _27\"> </span>altr<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passivit\u00e0 <span class=\"_ _27\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2e\"> </span>sono <span class=\"_ _27\"> </span>valu<span class=\"_ _3\"></span>tate <span class=\"_ _27\"> </span>successiva<span class=\"_ _3\"></span>mente <span class=\"_ _27\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>costo <span class=\"_ _27\"> </span>ammort<span class=\"_ _3\"></span>izzato<span class=\"_ _89\"> </span>utilizzando <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>cr<span class=\"_ _3\"></span>iterio <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019interesse <span class=\"_ _28\"></span>effettivo. <span class=\"_ _f\"></span>Gli <span class=\"_ _28\"></span>interessi <span class=\"_ _f\"></span>passivi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>utili/perdi<span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>rilevati <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto economico, cos\u00ec co<span class=\"_ _3\"></span>me gli eventual<span class=\"_ _3\"></span>i utili o perd<span class=\"_ _3\"></span>i<span class=\"ff9\">t<span class=\"_ _3\"></span>e derivanti dall\u2019elim<span class=\"_ _3\"></span>inazione.<span class=\"_ _89\"> </span></span>Il Gruppo procede<span class=\"_ _3\"></span> all\u2019eliminazione d<span class=\"_ _3\"></span>i una passi<span class=\"_ _3\"></span>vit\u00e0 finanziaria quand<span class=\"_ _3\"></span>o l\u2019obbligazio<span class=\"_ _3\"></span>ne specificata nel c<span class=\"_ _3\"></span>ontratto<span class=\"_ _89\"> </span>\u00e8 stata adempiuta<span class=\"_ _3\"></span> o cancellata<span class=\"_ _3\"></span>. Le <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _28\"></span>iscritte <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>voci <span class=\"_ _28\"> </span>debiti <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti, <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"></span>non<span class=\"_ _89\"> </span>correnti, debiti com<span class=\"_ _3\"></span>merciali, <span class=\"_ _3\"></span>passivit\u00e0 fiscali<span class=\"_ _3\"></span> ed altre p<span class=\"_ _3\"></span>assivit\u00e0 correnti<span class=\"_ _3\"></span>. Per quant<span class=\"_ _3\"></span>o riguarda <span class=\"_ _3\"></span>i debiti<span class=\"_ _3\"></span> finanziari<span class=\"_ _89\"> </span>non correnti <span class=\"_ _3\"></span>e correnti ess<span class=\"_ _3\"></span>i comprendono <span class=\"_ _3\"></span>i debit<span class=\"_ _3\"></span>i obb<span class=\"_ _3\"></span>ligazionari, i fi<span class=\"_ _3\"></span>nanziamenti b<span class=\"_ _3\"></span>ancari, gli <span class=\"_ _3\"></span>scoperti d<span class=\"_ _3\"></span>i conto<span class=\"_ _89\"> </span>corrente, le passivit\u00e0 verso altri finanziatori (quali leasing, factoring e debiti <span class=\"_ _2\"></span>secon<span class=\"_ _3\"></span>do IFRS 16), <span class=\"_ _2\"></span>le<span class=\"_ _3\"></span> passivit\u00e0 per<span class=\"_ _89\"> </span>strumenti derivati d<span class=\"_ _3\"></span>i copertura e per saldo<span class=\"_ _3\"></span> prezzo <span class=\"_ _3\"></span>su acquisizioni<span class=\"_ _3\"></span>. I <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>fi<span class=\"_ _3\"></span>nanziari, ad <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>ezione dei <span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>ivati, <span class=\"_ _2\"></span>sono rilevat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>inizialmente al <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>appross<span class=\"_ _3\"></span>ima <span class=\"_ _2\"></span>il loro <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value,<span class=\"_ _89\"> </span>al <span class=\"_ _8\"></span>netto <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenut<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019operazione. <span class=\"_ _8\"></span>Su<span class=\"_ _3\"></span>ccessivamente <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _f\"></span>ammortizzato <span class=\"_ _8\"></span>portando <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019eventual<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ifferenza <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rimborso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>du<span class=\"_ _3\"></span>rata <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>finanziamento<span class=\"_ _89\"> </span></span>utilizzando il metodo<span class=\"_ _3\"></span> del tasso di interesse ef<span class=\"_ _3\"></span>fettivo. I finanzia<span class=\"_ _3\"></span>menti sono clas<span class=\"_ _3\"></span>sificati tra le pass<span class=\"_ _3\"></span>ivit\u00e0 correnti a<span class=\"_ _89\"> </span>meno <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>abb<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>diritto <span class=\"_ _f\"></span>incondizionat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span><span class=\"ff9\">d<span class=\"_ _3\"></span>ifferire <span class=\"_ _8\"></span>l\u2019est<span class=\"_ _3\"></span>inzione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>almeno <span class=\"_ _f\"></span>dodici<span class=\"_ _89\"> </span></span>mesi <span class=\"_ _8\"></span>dopo <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ata <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>imento. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>riguarda <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>leas<span class=\"_ _3\"></span>ing <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>sec<span class=\"_ _3\"></span>ondo <span class=\"_ _8\"></span>IFRS <span class=\"_ _3\"></span>16<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>manda, <span class=\"_ _8\"></span>in<span class=\"_ _89\"> </span>merito <span class=\"_ _20\"> </span>alla <span class=\"_ _2b\"> </span>val<span class=\"_ _3\"></span>utazione, <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>paragrafo <span class=\"_ _2b\"> </span>\u201c<span class=\"_ _3\"></span>Leasing\u201d <span class=\"_ _20\"> </span>delle  presenti <span class=\"_ _2b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _20\"> </span>ment<span class=\"_ _3\"></span><span class=\"ff1\">re  per <span class=\"_ _2b\"> </span>i  derivati <span class=\"_ _2b\"> </span>al<span class=\"_ _89\"> </span></span>paragrafo \u201cStrumenti<span class=\"ff1\"> <span class=\"_ _3\"></span></span>finanziari der<span class=\"_ _3\"></span>ivati ed operazion<span class=\"_ _3\"></span>i di copertura\u201d<span class=\"_ _3\"></span><span class=\"ff1\">.<span class=\"_ _89\"> </span></span>I <span class=\"_ _3\"></span>debiti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>put <span class=\"_ _8\"></span>option <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>iscritti <span class=\"_ _3\"></span>second<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>32 <span class=\"_ _8\"></span>paragraf<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>23, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>quale <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>abilisce <span class=\"_ _8\"></span>che<span class=\"_ _89\"> </span>un c<span class=\"_ _3\"></span>ontratto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>contiene <span class=\"_ _3\"></span>l\u2019obbligazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019entit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquistare <span class=\"_ _3\"></span>propr<span class=\"_ _3\"></span>i st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>capitale<span class=\"_ _89\"> </span>(nella <span class=\"_ _8\"></span>fat<span class=\"_ _3\"></span>tispecie <span class=\"_ _f\"></span>riferibile <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>capitale <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>pettanza <span class=\"_ _f\"></span>delle <span class=\"_ _8\"></span>minora<span class=\"_ _3\"></span>nze) <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>cambio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>disponibilit\u00e0 <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>iquide <span class=\"_ _8\"></span>o <span class=\"_ _f\"></span>altre<span class=\"_ _89\"> </span>attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie d\u00e0 <span class=\"_ _3\"></span>origi<span class=\"_ _3\"></span>ne a una<span class=\"_ _3\"></span> pass<span class=\"_ _3\"></span>ivit\u00e0 finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span>per il<span class=\"_ _3\"></span> valore at<span class=\"_ _3\"></span>tuale dell<span class=\"_ _3\"></span>\u2019importo d<span class=\"_ _3\"></span>i ri<span class=\"_ _3\"></span>mborso (ov<span class=\"_ _3\"></span>vero<span class=\"_ _89\"> </span>il valore at<span class=\"_ _3\"></span>tuale del <span class=\"_ _3\"></span>prezzo di acquisto <span class=\"_ _3\"></span>a termine<span class=\"_ _3\"></span>, lo S<span class=\"_ _8\"></span><span class=\"ff9\">trike Price dell\u2019opzione <span class=\"_ _3\"></span>o altro <span class=\"_ _3\"></span>importo di <span class=\"_ _3\"></span>rimborso). <span class=\"_ _3\"></span>Nel<span class=\"_ _89\"> </span></span>caso di <span class=\"_ _2\"></span>un\u2019opzione<span class=\"_ _3\"></span> p<span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span> ceduta, la p<span class=\"_ _2\"></span>assiv<span class=\"_ _3\"></span>it\u00e0 finanziaria \u00e8 <span class=\"_ _2\"></span>rilevata inizialmente al valore <span class=\"_ _2\"></span>attu<span class=\"_ _3\"></span>ale dello <span class=\"_ _2\"></span>Stri<span class=\"_ _3\"></span>ke Price<span class=\"_ _89\"> </span>dell\u2019opzione <span class=\"_ _28\"> </span>ed <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>riclassificat<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>dal <span class=\"_ _28\"> </span>patrimonio <span class=\"_ _28\"> </span>netto. <span class=\"_ _28\"> </span>Suc<span class=\"_ _3\"></span>cessivamente <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>passiv<span class=\"_ _8\"></span><span class=\"ff1\">it\u00e0 <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>valutata <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>conformit\u00e0<span class=\"_ _89\"> </span></span>all\u2019IFRS 9. In particolare, <span class=\"_ _3\"></span>in applicazion<span class=\"_ _3\"></span>e di tale princi<span class=\"_ _3\"></span>pio:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veng<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>no considerate co<span class=\"_ _3\"></span>me gi\u00e0 acqu<span class=\"_ _3\"></span>isite dalla Societ\u00e0/<span class=\"_ _3\"></span>Gruppo le azioni og<span class=\"_ _3\"></span>getto di opzion<span class=\"_ _3\"></span>i put cedute<span class=\"_ _89\"> </span></span></span>relative al patrimonio n<span class=\"_ _3\"></span>etto di terzi, anch<span class=\"_ _3\"></span>e nei casi in c<span class=\"_ _3\"></span>ui restino in ca<span class=\"_ _3\"></span>po ai soci terzi i r<span class=\"_ _3\"></span>ischi ed i<span class=\"_ _89\"> </span>benefici connessi con<span class=\"_ _3\"></span> la propriet\u00e0 delle<span class=\"_ _3\"></span> azioni e c<span class=\"_ _3\"></span>ontinuino a ri<span class=\"_ _3\"></span>manere esposti al ris<span class=\"_ _3\"></span>chio di equity;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">vi<span class=\"_ _2\"></span>en<span class=\"_ _3\"></span>e <span class=\"_ _14\"> </span>iscritto <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>contropartita <span class=\"_ _14\"> </span>a <span class=\"_ _2a\"> </span>riserva <span class=\"_ _2e\"> </span>di <span class=\"_ _14\"> </span>Patrim<span class=\"_ _3\"></span>onio <span class=\"_ _14\"> </span>netto <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>debito <span class=\"_ _14\"> </span>derivante <span class=\"_ _14\"> </span>dal <span class=\"_ _14\"> </span>sorger<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span></span>dell\u2019obbligazione <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>event<span class=\"_ _3\"></span>uali <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>variazio<span class=\"_ _3\"></span>ni <span class=\"_ _26\"> </span>dello <span class=\"_ _26\"> </span>stesso <span class=\"_ _26\"> </span>non <span class=\"_ _26\"> </span>dipen<span class=\"_ _3\"></span>denti <span class=\"_ _26\"> </span>dal <span class=\"_ _26\"> </span>semplic<span class=\"_ _89\"> </span>e<span class=\"_ _89\"> </span>trascorrere del tempo;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veng<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>no <span class=\"_ _28\"> </span>imputate <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>Pat<span class=\"_ _3\"></span>rimonio <span class=\"_ _28\"> </span>netto <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>variaz<span class=\"_ _3\"></span>ioni <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>debito <span class=\"_ _28\"> </span>dipendenti <span class=\"_ _28\"> </span>dal<span class=\"_ _3\"></span>lo <span class=\"_ _28\"> </span>scorrere <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>te<span class=\"_ _3\"></span>mpo<span class=\"_ _89\"> </span></span></span>(dell\u2019attualizzazione dell<span class=\"_ _3\"></span>o Strike Price). Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>correnti, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _3\"></span>commerc<span class=\"_ _3\"></span>iali, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>fiscali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>passiv<span class=\"_ _3\"></span>it<span class=\"_ _89\"> </span>\u00e0<span class=\"_ _89\"> </span>correnti, <span class=\"_ _3\"></span>esse <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nominale <span class=\"_ _8\"></span>ritenuto rap<span class=\"_ _3\"></span>presentativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di esti<span class=\"_ _3\"></span>nzione; si<span class=\"_ _3\"></span> se<span class=\"_ _3\"></span>gnala c<span class=\"_ _3\"></span>h<span class=\"_ _89\"> </span>e<span class=\"_ _89\"> </span>in tali voci non \u00e8 <span class=\"_ _3\"></span>presente una sign<span class=\"_ _3\"></span>ificativa component<span class=\"_ _3\"></span>e di finanziamento<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-785": {
   "value": "Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>correnti, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _3\"></span>commerc<span class=\"_ _3\"></span>iali, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _3\"></span>fiscali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>passiv<span class=\"_ _3\"></span>it<span class=\"_ _89\"> </span>\u00e0<span class=\"_ _89\"> </span> correnti, <span class=\"_ _3\"></span>esse <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nominale <span class=\"_ _8\"></span>ritenuto rap<span class=\"_ _3\"></span>presentativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di esti<span class=\"_ _3\"></span>nzione; si<span class=\"_ _3\"></span> se<span class=\"_ _3\"></span>gnala c<span class=\"_ _3\"></span>h<span class=\"_ _89\"> </span>e<span class=\"_ _89\"> </span> in tali voci non \u00e8 <span class=\"_ _3\"></span>presente una sign<span class=\"_ _3\"></span>ificativa component<span class=\"_ _3\"></span>e di finanziamento<span class=\"_ _3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-777": {
   "value": "Strumenti fin<span class=\"_ _2\"></span>anziari derivati ed operazioni di c<span class=\"_ _2\"></span>opertura<span class=\"_ _89\"> </span> Gli  strume<span class=\"_ _3\"></span>nti <span class=\"_ _e\"> </span>finanziari <span class=\"_ _e\"> </span>derivati <span class=\"_ _3e\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _e\"> </span>inizialmente <span class=\"_ _e\"> </span>rilevati <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>in  cui <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>stipulati.<span class=\"_ _89\"> </span> Successivamente <span class=\"_ _3\"></span>tale <span class=\"_ _8\"></span><span class=\"ffc\">fair <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alue<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>periodica<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>rivisto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>sue <span class=\"_ _3\"></span>variazioni <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>abilizzate <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span> economico <span class=\"_ _2\"></span>complessivo <span class=\"_ _2\"></span><span class=\"ff9\">dell<span class=\"_ _3\"></span>\u2019esercizi<span class=\"ff1\">o<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>Sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span></span></span></span><span class=\"ff9\"><span class=\"ff1\"><span class=\"ffc\"><span class=\"ff1\"> </span></span></span></span>quando <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>negativo. <span class=\"_ _8\"></span>I <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _8\"></span>incorporati <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>separati<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dal <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>ratto <span class=\"_ _3\"></span>primario <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntabilizzati <span class=\"_ _8\"></span>separatamente<span class=\"_ _89\"> </span> quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>imario <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>costituisc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>iaria<span class=\"_ _8\"></span><span class=\"ff1\"> e <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>sod<span class=\"_ _3\"></span>disfatti <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>criteri. <span class=\"_ _8\"></span><span class=\"ff9\">Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>real<span class=\"_ _3\"></span>izza <span class=\"_ _8\"></span>operazio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _f\"></span>derivati <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>copertura <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>l\u2019intento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copr<span class=\"_ _3\"></span>irsi <span class=\"_ _8\"></span>dal <span class=\"_ _f\"></span>rischio<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>derivante <span class=\"_ _f\"></span>dall<span class=\"_ _3\"></span>\u2019oscillazione <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>prezzi <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>materie <span class=\"_ _28\"></span>prime<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>interesse <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>cambi<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>I <span class=\"_ _28\"></span>derivati <span class=\"_ _f\"></span>sono<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>classificati, coerentem<span class=\"_ _3\"></span>ente con quanto st<span class=\"_ _3\"></span>abilito dall\u2019IFRS 9, com<span class=\"_ _3\"></span>e strumenti di co<span class=\"_ _3\"></span>pertura quando<span class=\"_ _8\"></span><span class=\"ff1\">:<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la <span class=\"_ _2b\"> </span>relazione  di <span class=\"_ _2b\"> </span>copertura  consiste <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>lo <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>rumenti  di <span class=\"_ _2b\"> </span>copertura <span class=\"_ _20\"> </span>ammissibili  ed <span class=\"_ _2b\"> </span>elementi  coperti<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>ammissibili;  -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">all\u2019inizio della <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>copertura v<span class=\"_ _3\"></span>i \u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>designaz<span class=\"_ _3\"></span>ione e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>documentazione <span class=\"_ _3\"></span>for<span class=\"_ _3\"></span>male <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relaz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff9\"> </span></span>di <span class=\"_ _f\"></span>copertura<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>biettivi <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Gruppo <span class=\"_ _f\"></span>nella <span class=\"_ _28\"></span>gestione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>strategia <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>ell\u2019effettuare <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span> copertura;<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la relazion<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ddisfa <span class=\"_ _3\"></span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>quisiti <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>efficacia <span class=\"_ _8\"></span>(esistenza <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>rapporto <span class=\"_ _f\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>l\u2019elemento <span class=\"_ _f\"></span>coperto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura, <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credito <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>preval<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>sulle <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span> valore risultanti dal rapporto economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _89\"> </span> dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dell\u2019elemento <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>operto <span class=\"_ _26\"> </span><span class=\"ff1\">che <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _25\"> </span>effettivam<span class=\"_ _3\"></span>ente <span class=\"_ _25\"> </span>copre <span class=\"_ _26\"> </span>e <span class=\"_ _25\"> </span>dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dello<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>strumento <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>opertura <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gruppo <span class=\"_ _28\"></span>utilizza <span class=\"_ _28\"></span>effettivamente <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>coprire <span class=\"_ _28\"> </span>tale <span class=\"_ _28\"> </span>quantit\u00e0 <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>elemento<span class=\"_ _89\"> </span> coperto).<span class=\"_ _89\"> </span> Quando i <span class=\"_ _2\"></span>derivati di <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>pertura coprono <span class=\"_ _2\"></span>il rischio di <span class=\"_ _2\"></span>var<span class=\"_ _3\"></span>iazione del <span class=\"ffc\">fair value</span> del <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>ostante (<span class=\"ffc\">fair <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lue hedge<span class=\"ff1\">),<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>gli stessi sono rilevati al valore equo con imputazione a conto economico degli effet<span class=\"_ _3\"></span>ti della variazione di valore<span class=\"_ _89\"> </span> dello <span class=\"_ _f\"></span>strumento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>volta <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>compensare <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>variazione, <span class=\"_ _f\"></span>ti<span class=\"_ _3\"></span>picamente <span class=\"_ _28\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>segno <span class=\"_ _28\"></span>contrario, <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>sott<span class=\"_ _3\"></span>ostante<span class=\"_ _89\"> </span> coperto. Quando i derivati coprono il rischio di variazione dei flussi <span class=\"_ _2\"></span>di cassa del sottost<span class=\"_ _3\"></span>ante (<span class=\"_ _3\"></span><span class=\"ffc\">cash flow hedge</span>),<span class=\"_ _89\"> </span> la <span class=\"_ _e\"> </span>quota <span class=\"_ _e\"> </span>efficace <span class=\"_ _e\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>variazioni <span class=\"_ _e\"> </span>del <span class=\"_ _26\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _e\"> </span>inizial<span class=\"_ _3\"></span>mente <span class=\"_ _e\"> </span>rilevata <span class=\"_ _e\"> </span>a <span class=\"_ _25\"> </span>patrimonio <span class=\"_ _25\"> </span>netto<span class=\"_ _89\"> </span> (contabilizzata <span class=\"_ _25\"> </span>tramite <span class=\"_ _25\"> </span>\u201c<span class=\"ffc\">other <span class=\"_ _25\"> </span>comprehensi<span class=\"_ _3\"></span>ve <span class=\"_ _e\"> </span>incom<span class=\"_ _3\"></span>e</span>\u201d) <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>successivamente<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>imputata <span class=\"_ _25\"> </span>a <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _e\"> </span>econom<span class=\"_ _3\"></span>ico<span class=\"_ _89\"> </span> coerentemente agl<span class=\"_ _3\"></span>i effetti economici <span class=\"_ _3\"></span>prodotti dall\u2019oper<span class=\"_ _3\"></span>azione coperta.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _20\"> </span>variazioni <span class=\"_ _20\"> </span>del  <span class=\"ffc\">fair <span class=\"_ _2b\"> </span>value<span class=\"_ _3\"></span></span> <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>erivati  che <span class=\"_ _2b\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>presentano  i<span class=\"_ _2\"></span>  requisiti <span class=\"_ _20\"> </span>formali  per <span class=\"_ _2b\"> </span>esser<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>considerati <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span> copertura ai fini IFRS sono <span class=\"_ _3\"></span>rilevate a conto econo<span class=\"_ _3\"></span>mico.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-761": {
   "value": "Strumenti fin<span class=\"_ _2\"></span>anziari derivati ed operazioni di c<span class=\"_ _2\"></span>opertura<span class=\"_ _89\"> </span> Gli  strume<span class=\"_ _3\"></span>nti <span class=\"_ _e\"> </span>finanziari <span class=\"_ _e\"> </span>derivati <span class=\"_ _3e\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _e\"> </span>inizialmente <span class=\"_ _e\"> </span>rilevati <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>in  cui <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>stipulati.<span class=\"_ _89\"> </span> Successivamente <span class=\"_ _3\"></span>tale <span class=\"_ _8\"></span><span class=\"ffc\">fair <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alue<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>periodica<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>rivisto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>sue <span class=\"_ _3\"></span>variazioni <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>abilizzate <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span> economico <span class=\"_ _2\"></span>complessivo <span class=\"_ _2\"></span><span class=\"ff9\">dell<span class=\"_ _3\"></span>\u2019esercizi<span class=\"ff1\">o<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>Sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span></span></span></span><span class=\"ff9\"><span class=\"ff1\"><span class=\"ffc\"><span class=\"ff1\"> </span></span></span></span>quando <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>negativo. <span class=\"_ _8\"></span>I <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _8\"></span>incorporati <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>separati<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dal <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>ratto <span class=\"_ _3\"></span>primario <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntabilizzati <span class=\"_ _8\"></span>separatamente<span class=\"_ _89\"> </span> quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>imario <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>costituisc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>iaria<span class=\"_ _8\"></span><span class=\"ff1\"> e <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>sod<span class=\"_ _3\"></span>disfatti <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>criteri. <span class=\"_ _8\"></span><span class=\"ff9\">Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>real<span class=\"_ _3\"></span>izza <span class=\"_ _8\"></span>operazio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _f\"></span>derivati <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>copertura <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>l\u2019intento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copr<span class=\"_ _3\"></span>irsi <span class=\"_ _8\"></span>dal <span class=\"_ _f\"></span>rischio<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>derivante <span class=\"_ _f\"></span>dall<span class=\"_ _3\"></span>\u2019oscillazione <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>prezzi <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>materie <span class=\"_ _28\"></span>prime<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>interesse <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>cambi<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>I <span class=\"_ _28\"></span>derivati <span class=\"_ _f\"></span>sono<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>classificati, coerentem<span class=\"_ _3\"></span>ente con quanto st<span class=\"_ _3\"></span>abilito dall\u2019IFRS 9, com<span class=\"_ _3\"></span>e strumenti di co<span class=\"_ _3\"></span>pertura quando<span class=\"_ _8\"></span><span class=\"ff1\">:<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la <span class=\"_ _2b\"> </span>relazione  di <span class=\"_ _2b\"> </span>copertura  consiste <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>lo <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>rumenti  di <span class=\"_ _2b\"> </span>copertura <span class=\"_ _20\"> </span>ammissibili  ed <span class=\"_ _2b\"> </span>elementi  coperti<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>ammissibili;  -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">all\u2019inizio della <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>copertura v<span class=\"_ _3\"></span>i \u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>designaz<span class=\"_ _3\"></span>ione e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>documentazione <span class=\"_ _3\"></span>for<span class=\"_ _3\"></span>male <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relaz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff9\"> </span></span>di <span class=\"_ _f\"></span>copertura<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>biettivi <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Gruppo <span class=\"_ _f\"></span>nella <span class=\"_ _28\"></span>gestione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>strategia <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>ell\u2019effettuare <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span> copertura;<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la relazion<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ddisfa <span class=\"_ _3\"></span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>quisiti <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>efficacia <span class=\"_ _8\"></span>(esistenza <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>rapporto <span class=\"_ _f\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>l\u2019elemento <span class=\"_ _f\"></span>coperto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura, <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credito <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>preval<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>sulle <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span> valore risultanti dal rapporto economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _89\"> </span> dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dell\u2019elemento <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>operto <span class=\"_ _26\"> </span><span class=\"ff1\">che <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _25\"> </span>effettivam<span class=\"_ _3\"></span>ente <span class=\"_ _25\"> </span>copre <span class=\"_ _26\"> </span>e <span class=\"_ _25\"> </span>dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dello<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>strumento <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>opertura <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gruppo <span class=\"_ _28\"></span>utilizza <span class=\"_ _28\"></span>effettivamente <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>coprire <span class=\"_ _28\"> </span>tale <span class=\"_ _28\"> </span>quantit\u00e0 <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>elemento<span class=\"_ _89\"> </span> coperto).<span class=\"_ _89\"> </span> Quando i <span class=\"_ _2\"></span>derivati di <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>pertura coprono <span class=\"_ _2\"></span>il rischio di <span class=\"_ _2\"></span>var<span class=\"_ _3\"></span>iazione del <span class=\"ffc\">fair value</span> del <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>ostante (<span class=\"ffc\">fair <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lue hedge<span class=\"ff1\">),<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>gli stessi sono rilevati al valore equo con imputazione a conto economico degli effet<span class=\"_ _3\"></span>ti della variazione di valore<span class=\"_ _89\"> </span> dello <span class=\"_ _f\"></span>strumento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>volta <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>compensare <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>variazione, <span class=\"_ _f\"></span>ti<span class=\"_ _3\"></span>picamente <span class=\"_ _28\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>segno <span class=\"_ _28\"></span>contrario, <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>sott<span class=\"_ _3\"></span>ostante<span class=\"_ _89\"> </span> coperto. Quando i derivati coprono il rischio di variazione dei flussi <span class=\"_ _2\"></span>di cassa del sottost<span class=\"_ _3\"></span>ante (<span class=\"_ _3\"></span><span class=\"ffc\">cash flow hedge</span>),<span class=\"_ _89\"> </span> la <span class=\"_ _e\"> </span>quota <span class=\"_ _e\"> </span>efficace <span class=\"_ _e\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>variazioni <span class=\"_ _e\"> </span>del <span class=\"_ _26\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _e\"> </span>inizial<span class=\"_ _3\"></span>mente <span class=\"_ _e\"> </span>rilevata <span class=\"_ _e\"> </span>a <span class=\"_ _25\"> </span>patrimonio <span class=\"_ _25\"> </span>netto<span class=\"_ _89\"> </span> (contabilizzata <span class=\"_ _25\"> </span>tramite <span class=\"_ _25\"> </span>\u201c<span class=\"ffc\">other <span class=\"_ _25\"> </span>comprehensi<span class=\"_ _3\"></span>ve <span class=\"_ _e\"> </span>incom<span class=\"_ _3\"></span>e</span>\u201d) <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>successivamente<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>imputata <span class=\"_ _25\"> </span>a <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _e\"> </span>econom<span class=\"_ _3\"></span>ico<span class=\"_ _89\"> </span> coerentemente agl<span class=\"_ _3\"></span>i effetti economici <span class=\"_ _3\"></span>prodotti dall\u2019oper<span class=\"_ _3\"></span>azione coperta.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _20\"> </span>variazioni <span class=\"_ _20\"> </span>del  <span class=\"ffc\">fair <span class=\"_ _2b\"> </span>value<span class=\"_ _3\"></span></span> <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>erivati  che <span class=\"_ _2b\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>presentano  i<span class=\"_ _2\"></span>  requisiti <span class=\"_ _20\"> </span>formali  per <span class=\"_ _2b\"> </span>esser<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>considerati <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span> copertura ai fini IFRS sono <span class=\"_ _3\"></span>rilevate a conto econo<span class=\"_ _3\"></span>mico.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-735": {
   "value": "Strumenti fin<span class=\"_ _2\"></span>anziari derivati ed operazioni di c<span class=\"_ _2\"></span>opertura<span class=\"_ _89\"> </span>Gli  strume<span class=\"_ _3\"></span>nti <span class=\"_ _e\"> </span>finanziari <span class=\"_ _e\"> </span>derivati <span class=\"_ _3e\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _e\"> </span>inizialmente <span class=\"_ _e\"> </span>rilevati <span class=\"_ _e\"> </span>al <span class=\"_ _25\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>data <span class=\"_ _e\"> </span>in  cui <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>stipulati.<span class=\"_ _89\"> </span>Successivamente <span class=\"_ _3\"></span>tale <span class=\"_ _8\"></span><span class=\"ffc\">fair <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alue<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>periodica<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>rivisto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>sue <span class=\"_ _3\"></span>variazioni <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>abilizzate <span class=\"_ _3\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _89\"> </span>economico <span class=\"_ _2\"></span>complessivo <span class=\"_ _2\"></span><span class=\"ff9\">dell<span class=\"_ _3\"></span>\u2019esercizi<span class=\"ff1\">o<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>Sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _89\"> </span></span></span></span></span>quando <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>negativo. <span class=\"_ _8\"></span>I <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _8\"></span>incorporati <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>separati<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dal <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>ratto <span class=\"_ _3\"></span>primario <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntabilizzati <span class=\"_ _8\"></span>separatamente<span class=\"_ _89\"> </span>quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>imario <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>costituisc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>iaria<span class=\"_ _8\"></span><span class=\"ff1\"> e <span class=\"_ _8\"></span>quando <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>sod<span class=\"_ _3\"></span>disfatti <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>criteri. <span class=\"_ _8\"></span><span class=\"ff9\">Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>real<span class=\"_ _3\"></span>izza <span class=\"_ _8\"></span>operazio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _f\"></span>derivati <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>copertura <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>l\u2019intento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copr<span class=\"_ _3\"></span>irsi <span class=\"_ _8\"></span>dal <span class=\"_ _f\"></span>rischio<span class=\"_ _89\"> </span></span>derivante <span class=\"_ _f\"></span>dall<span class=\"_ _3\"></span>\u2019oscillazione <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>prezzi <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>materie <span class=\"_ _28\"></span>prime<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>interesse <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>cambi<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>I <span class=\"_ _28\"></span>derivati <span class=\"_ _f\"></span>sono<span class=\"_ _89\"> </span></span>classificati, coerentem<span class=\"_ _3\"></span>ente con quanto st<span class=\"_ _3\"></span>abilito dall\u2019IFRS 9, com<span class=\"_ _3\"></span>e strumenti di co<span class=\"_ _3\"></span>pertura quando<span class=\"_ _8\"></span><span class=\"ff1\">:<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la <span class=\"_ _2b\"> </span>relazione  di <span class=\"_ _2b\"> </span>copertura  consiste <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>lo <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>st<span class=\"_ _3\"></span>rumenti  di <span class=\"_ _2b\"> </span>copertura <span class=\"_ _20\"> </span>ammissibili  ed <span class=\"_ _2b\"> </span>elementi  coperti<span class=\"_ _89\"> </span></span></span>ammissibili; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">all\u2019inizio della <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>copertura v<span class=\"_ _3\"></span>i \u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>designaz<span class=\"_ _3\"></span>ione e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>documentazione <span class=\"_ _3\"></span>for<span class=\"_ _3\"></span>male <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relaz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span></span></span>di <span class=\"_ _f\"></span>copertura<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>biettivi <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Gruppo <span class=\"_ _f\"></span>nella <span class=\"_ _28\"></span>gestione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>strategia <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>ell\u2019effettuare <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span>copertura;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la relazion<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ddisfa <span class=\"_ _3\"></span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>quisiti <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>efficacia <span class=\"_ _8\"></span>(esistenza <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>rapporto <span class=\"_ _f\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ra<span class=\"_ _89\"> </span></span></span>l\u2019elemento <span class=\"_ _f\"></span>coperto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>lo <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura, <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credito <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>preval<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>sulle <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>valore risultanti dal rapporto economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _89\"> </span>dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dell\u2019elemento <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>operto <span class=\"_ _26\"> </span><span class=\"ff1\">che <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _25\"> </span>effettivam<span class=\"_ _3\"></span>ente <span class=\"_ _25\"> </span>copre <span class=\"_ _26\"> </span>e <span class=\"_ _25\"> </span>dalla <span class=\"_ _25\"> </span>quantit\u00e0 <span class=\"_ _26\"> </span>dello<span class=\"_ _89\"> </span></span>strumento <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>opertura <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gruppo <span class=\"_ _28\"></span>utilizza <span class=\"_ _28\"></span>effettivamente <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>coprire <span class=\"_ _28\"> </span>tale <span class=\"_ _28\"> </span>quantit\u00e0 <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>elemento<span class=\"_ _89\"> </span>coperto).<span class=\"_ _89\"> </span>Quando i <span class=\"_ _2\"></span>derivati di <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>pertura coprono <span class=\"_ _2\"></span>il rischio di <span class=\"_ _2\"></span>var<span class=\"_ _3\"></span>iazione del <span class=\"ffc\">fair value</span> del <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>ostante (<span class=\"ffc\">fair <span class=\"_ _2\"></span>va<span class=\"_ _3\"></span>lue hedge<span class=\"ff1\">),<span class=\"_ _89\"> </span></span></span>gli stessi sono rilevati al valore equo con imputazione a conto economico degli effet<span class=\"_ _3\"></span>ti della variazione di valore<span class=\"_ _89\"> </span>dello <span class=\"_ _f\"></span>strumento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>volta <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>compensare <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>variazione, <span class=\"_ _f\"></span>ti<span class=\"_ _3\"></span>picamente <span class=\"_ _28\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>segno <span class=\"_ _28\"></span>contrario, <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>sott<span class=\"_ _3\"></span>ostante<span class=\"_ _89\"> </span>coperto. Quando i derivati coprono il rischio di variazione dei flussi <span class=\"_ _2\"></span>di cassa del sottost<span class=\"_ _3\"></span>ante (<span class=\"_ _3\"></span><span class=\"ffc\">cash flow hedge</span>),<span class=\"_ _89\"> </span>la <span class=\"_ _e\"> </span>quota <span class=\"_ _e\"> </span>efficace <span class=\"_ _e\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>variazioni <span class=\"_ _e\"> </span>del <span class=\"_ _26\"> </span><span class=\"ffc\">fair <span class=\"_ _e\"> </span>value</span> <span class=\"_ _e\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _e\"> </span>inizial<span class=\"_ _3\"></span>mente <span class=\"_ _e\"> </span>rilevata <span class=\"_ _e\"> </span>a <span class=\"_ _25\"> </span>patrimonio <span class=\"_ _25\"> </span>netto<span class=\"_ _89\"> </span>(contabilizzata <span class=\"_ _25\"> </span>tramite <span class=\"_ _25\"> </span>\u201c<span class=\"ffc\">other <span class=\"_ _25\"> </span>comprehensi<span class=\"_ _3\"></span>ve <span class=\"_ _e\"> </span>incom<span class=\"_ _3\"></span>e</span>\u201d) <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>successivamente<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>imputata <span class=\"_ _25\"> </span>a <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _e\"> </span>econom<span class=\"_ _3\"></span>ico<span class=\"_ _89\"> </span>coerentemente agl<span class=\"_ _3\"></span>i effetti economici <span class=\"_ _3\"></span>prodotti dall\u2019oper<span class=\"_ _3\"></span>azione coperta.<span class=\"_ _89\"> </span>Le <span class=\"_ _20\"> </span>variazioni <span class=\"_ _20\"> </span>del  <span class=\"ffc\">fair <span class=\"_ _2b\"> </span>value<span class=\"_ _3\"></span></span> <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>erivati  che <span class=\"_ _2b\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>presentano  i<span class=\"_ _2\"></span>  requisiti <span class=\"_ _20\"> </span>formali  per <span class=\"_ _2b\"> </span>esser<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>considerati <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span>copertura ai fini IFRS sono <span class=\"_ _3\"></span>rilevate a conto econo<span class=\"_ _3\"></span>mico.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-699": {
   "value": "Azioni proprie<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>Le <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>proprie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscri<span class=\"_ _3\"></span>tte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>riduzione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>netto. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>originario <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>proprie <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gli<span class=\"_ _89\"> </span> effetti  economici <span class=\"_ _20\"> </span>derivanti  dalle <span class=\"_ _20\"> </span>eventuali <span class=\"_ _20\"> </span>vendite  successive <span class=\"_ _20\"> </span>sono  parimenti  ri<span class=\"_ _2\"></span>levati  come<span class=\"_ _8\"></span> <span class=\"_ _20\"> </span>movimenti  di<span class=\"_ _89\"> </span> patrimonio netto.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-701": {
   "value": "Fondi Il Gruppo rileva nella voce fondi rischi ed oneri (corren<span class=\"_ _3\"></span>ti e non correnti) gli accant<span class=\"_ _3\"></span>onamenti effettuat<span class=\"_ _3\"></span>i a fronte<span class=\"_ _89\"> </span>di  obbligazioni  attuali, <span class=\"_ _20\"> </span>legali  o <span class=\"_ _20\"> </span>implicite,  legate  ad <span class=\"_ _20\"> </span>eventi  passati  al <span class=\"_ _20\"> </span>sussistere  di <span class=\"_ _20\"> </span>due  precise <span class=\"_ _20\"> </span>condizioni<span class=\"_ _89\"> </span>rappresentate <span class=\"_ _8\"></span>(i<span class=\"_ _3\"></span>) <span class=\"_ _8\"></span>dalla <span class=\"_ _f\"></span>elevata <span class=\"_ _8\"></span>probabilit\u00e0 <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>tem<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>renda <span class=\"_ _f\"></span><span class=\"ff9\">necessario <span class=\"_ _8\"></span>l\u2019im<span class=\"_ _3\"></span>piego <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>risorse<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span></span>per <span class=\"_ _2b\"> </span>soddisfare <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>stesse <span class=\"_ _2b\"> </span><span class=\"ls22\">e <span class=\"_ _20\"> </span></span>(ii) <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>el <span class=\"_ _2b\"> </span>caso <span class=\"_ _2b\"> </span>sia <span class=\"_ _20\"> </span>possibile <span class=\"_ _20\"> </span>effettua<span class=\"ls1c\">re</span> <span class=\"_ _2b\"> </span><span class=\"ff9\">una <span class=\"_ _2b\"> </span>stima <span class=\"_ _20\"> </span>attendibile <span class=\"_ _2b\"> </span>dell\u2019ammontare <span class=\"_ _20\"> </span>dell<span class=\"_ _3\"></span></span><span class=\"ls22\">e<span class=\"_ _89\"> </span></span>obbligazioni <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>questione. <span class=\"_ _28\"> </span>Gli <span class=\"_ _28\"> </span>stanziamenti <span class=\"_ _28\"> </span>riflettono <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>migliore <span class=\"_ _28\"> </span>stima <span class=\"_ _28\"> </span>possibile <span class=\"_ _28\"></span>effettuata <span class=\"_ _28\"> </span>sulla <span class=\"_ _28\"></span>base <span class=\"_ _28\"></span>degli<span class=\"_ _89\"> </span>elementi a <span class=\"_ _2\"></span>disposiz<span class=\"_ _3\"></span>ione. I <span class=\"_ _2\"></span>fo<span class=\"_ _3\"></span>ndi vengono <span class=\"_ _2\"></span>riesa<span class=\"_ _3\"></span>minati ad ogni <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>rifer<span class=\"_ _3\"></span>imento del bilancio <span class=\"_ _2\"></span>ed eventualmente<span class=\"_ _89\"> </span>rettificati <span class=\"_ _e\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>riflet<span class=\"_ _3\"></span>tere <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>miglior <span class=\"_ _25\"> </span>stima<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>corrente;<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>eventuali <span class=\"_ _26\"> </span>variazioni <span class=\"_ _e\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>sti<span class=\"_ _3\"></span>ma <span class=\"_ _e\"> </span>sono <span class=\"_ _25\"> </span>riflesse<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>cont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>e<span class=\"ff9\">conomico <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>avvenut<span class=\"_ _3\"></span>a. <span class=\"_ _3\"></span>Quando <span class=\"_ _3\"></span>l\u2019effetto<span class=\"_ _3\"></span> finanziar<span class=\"_ _3\"></span>io d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>tempo \u00e8 <span class=\"_ _3\"></span>signif<span class=\"_ _3\"></span>icativo <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>le <span class=\"_ _26\"> </span>date <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>pagamento <span class=\"_ _26\"> </span>delle <span class=\"_ _26\"> </span>obbligazioni <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>stimabili, <span class=\"_ _26\"> </span>l\u2019accant<span class=\"_ _3\"></span>onamento <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>oggetto <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>attualizzazione<span class=\"_ _89\"> </span>utilizzando <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sco<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>riflette<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>corrente<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>enaro <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relaz<span class=\"_ _3\"></span>ione <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>tempo.<span class=\"_ _89\"> </span>L\u2019incremento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fondo <span class=\"_ _8\"></span>connesso <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>trasc<span class=\"_ _3\"></span>orrere <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>tempo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>imputato <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span><span class=\"ff1\">cont<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>e</span>conomico <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c<span class=\"ff1\">P<span class=\"_ _3\"></span>roventi<span class=\"_ _89\"> </span></span>finanziari e Oner<span class=\"_ _3\"></span>i finanziari<span class=\"_ _3\"></span> e differenze ca<span class=\"_ _3\"></span>mbio<span class=\"ff9\">\u201d. </span>In <span class=\"_ _2\"></span>cas<span class=\"_ _3\"></span>o di <span class=\"_ _2\"></span>cause<span class=\"_ _3\"></span> legali, <span class=\"_ _2\"></span>l\u2019a<span class=\"_ _3\"></span>mmontare dei fondi v<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>ene determinato sulla base <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e valutazioni <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>i rischi <span class=\"_ _2\"></span>al fine di<span class=\"_ _89\"> </span>determinare <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>probabilit\u00e0,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>tempistica <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>importi <span class=\"_ _f\"></span>coinvolti. <span class=\"_ _28\"></span>Quando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>relativa <span class=\"_ _f\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>immobili,<span class=\"_ _89\"> </span>impianti <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>macc<span class=\"_ _3\"></span>hinari <span class=\"_ _20\"> </span>(per <span class=\"_ _2b\"> </span>esempio <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>mantellamento<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>ripristino <span class=\"_ _20\"> </span>siti), <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>fondo<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>rilevat<span class=\"_ _3\"></span>o <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>contro<span class=\"_ _3\"></span>partita<span class=\"_ _89\"> </span>all\u2019attivit\u00e0 cui si riferisc<span class=\"_ _3\"></span>e e l\u2019imputazione a <span class=\"_ _3\"></span><span class=\"ff1\">co<span class=\"_ _3\"></span>nto econo<span class=\"_ _3\"></span>mico avviene attraverso <span class=\"_ _3\"></span>il processo di ammo<span class=\"_ _3\"></span>rtamento. </span>Nelle note al bilancio v<span class=\"_ _3\"></span>engono illustrat<span class=\"_ _3\"></span>e le passivit\u00e0 pot<span class=\"_ _3\"></span>enziali significative ra<span class=\"_ _3\"></span>ppresentate d<span class=\"_ _3\"></span>a: -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">obbligazioni <span class=\"_ _3\"></span>possibil<span class=\"_ _3\"></span>i (<span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>probabili)<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>erivanti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>eventi <span class=\"_ _8\"></span>passati, la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _3\"></span>esistenz<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _3\"></span>confermata<span class=\"_ _89\"> </span></span></span>solo al verificarsi o meno d<span class=\"_ _3\"></span>i uno o pi\u00f9 eve<span class=\"_ _3\"></span>nti futuri non<span class=\"_ _3\"></span> totalmente sotto il c<span class=\"_ _3\"></span>ontrollo dell\u2019impresa; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">obbligazioni <span class=\"_ _2c\"> </span>attuali <span class=\"_ _2c\"> </span>d<span class=\"_ _3\"></span>erivanti <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>eventi <span class=\"_ _2c\"> </span>passati <span class=\"_ _2c\"> </span>il<span class=\"_ _3\"></span> <span class=\"_ _29\"> </span>c<span class=\"_ _3\"></span>ui <span class=\"_ _29\"> </span>am<span class=\"_ _3\"></span>montare <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _29\"> </span>essere<span class=\"_ _3\"></span> <span class=\"_ _2c\"> </span>stimato<span class=\"_ _89\"> </span></span></span>attendibilmente o il cu<span class=\"_ _3\"></span>i adempimento potreb<span class=\"_ _3\"></span>be non essere oneroso<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-737": {
   "value": "Fondi Il Gruppo rileva nella voce fondi rischi ed oneri (corren<span class=\"_ _3\"></span>ti e non correnti) gli accant<span class=\"_ _3\"></span>onamenti effettuat<span class=\"_ _3\"></span>i a fronte<span class=\"_ _89\"> </span>di  obbligazioni  attuali, <span class=\"_ _20\"> </span>legali  o <span class=\"_ _20\"> </span>implicite,  legate  ad <span class=\"_ _20\"> </span>eventi  passati  al <span class=\"_ _20\"> </span>sussistere  di <span class=\"_ _20\"> </span>due  precise <span class=\"_ _20\"> </span>condizioni<span class=\"_ _89\"> </span>rappresentate <span class=\"_ _8\"></span>(i<span class=\"_ _3\"></span>) <span class=\"_ _8\"></span>dalla <span class=\"_ _f\"></span>elevata <span class=\"_ _8\"></span>probabilit\u00e0 <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>tem<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>renda <span class=\"_ _f\"></span><span class=\"ff9\">necessario <span class=\"_ _8\"></span>l\u2019im<span class=\"_ _3\"></span>piego <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>risorse<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span></span>per <span class=\"_ _2b\"> </span>soddisfare <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>stesse <span class=\"_ _2b\"> </span><span class=\"ls22\">e <span class=\"_ _20\"> </span></span>(ii) <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>el <span class=\"_ _2b\"> </span>caso <span class=\"_ _2b\"> </span>sia <span class=\"_ _20\"> </span>possibile <span class=\"_ _20\"> </span>effettua<span class=\"ls1c\">re</span> <span class=\"_ _2b\"> </span><span class=\"ff9\">una <span class=\"_ _2b\"> </span>stima <span class=\"_ _20\"> </span>attendibile <span class=\"_ _2b\"> </span>dell\u2019ammontare <span class=\"_ _20\"> </span>dell<span class=\"_ _3\"></span></span><span class=\"ls22\">e<span class=\"_ _89\"> </span></span>obbligazioni <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>questione. <span class=\"_ _28\"> </span>Gli <span class=\"_ _28\"> </span>stanziamenti <span class=\"_ _28\"> </span>riflettono <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>migliore <span class=\"_ _28\"> </span>stima <span class=\"_ _28\"> </span>possibile <span class=\"_ _28\"></span>effettuata <span class=\"_ _28\"> </span>sulla <span class=\"_ _28\"></span>base <span class=\"_ _28\"></span>degli<span class=\"_ _89\"> </span>elementi a <span class=\"_ _2\"></span>disposiz<span class=\"_ _3\"></span>ione. I <span class=\"_ _2\"></span>fo<span class=\"_ _3\"></span>ndi vengono <span class=\"_ _2\"></span>riesa<span class=\"_ _3\"></span>minati ad ogni <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>rifer<span class=\"_ _3\"></span>imento del bilancio <span class=\"_ _2\"></span>ed eventualmente<span class=\"_ _89\"> </span>rettificati <span class=\"_ _e\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>riflet<span class=\"_ _3\"></span>tere <span class=\"_ _e\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>miglior <span class=\"_ _25\"> </span>stima<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>corrente;<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>eventuali <span class=\"_ _26\"> </span>variazioni <span class=\"_ _e\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>sti<span class=\"_ _3\"></span>ma <span class=\"_ _e\"> </span>sono <span class=\"_ _25\"> </span>riflesse<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>cont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>e<span class=\"ff9\">conomico <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>avvenut<span class=\"_ _3\"></span>a. <span class=\"_ _3\"></span>Quando <span class=\"_ _3\"></span>l\u2019effetto<span class=\"_ _3\"></span> finanziar<span class=\"_ _3\"></span>io d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>tempo \u00e8 <span class=\"_ _3\"></span>signif<span class=\"_ _3\"></span>icativo <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>le <span class=\"_ _26\"> </span>date <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>pagamento <span class=\"_ _26\"> </span>delle <span class=\"_ _26\"> </span>obbligazioni <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>stimabili, <span class=\"_ _26\"> </span>l\u2019accant<span class=\"_ _3\"></span>onamento <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>oggetto <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>attualizzazione<span class=\"_ _89\"> </span>utilizzando <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sco<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>riflette<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>corrente<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>enaro <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relaz<span class=\"_ _3\"></span>ione <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>tempo.<span class=\"_ _89\"> </span>L\u2019incremento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fondo <span class=\"_ _8\"></span>connesso <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>trasc<span class=\"_ _3\"></span>orrere <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>tempo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>imputato <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span><span class=\"ff1\">cont<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>e</span>conomico <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c<span class=\"ff1\">P<span class=\"_ _3\"></span>roventi<span class=\"_ _89\"> </span></span>finanziari e Oner<span class=\"_ _3\"></span>i finanziari<span class=\"_ _3\"></span> e differenze ca<span class=\"_ _3\"></span>mbio<span class=\"ff9\">\u201d. </span>In <span class=\"_ _2\"></span>cas<span class=\"_ _3\"></span>o di <span class=\"_ _2\"></span>cause<span class=\"_ _3\"></span> legali, <span class=\"_ _2\"></span>l\u2019a<span class=\"_ _3\"></span>mmontare dei fondi v<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>ene determinato sulla base <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e valutazioni <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>i rischi <span class=\"_ _2\"></span>al fine di<span class=\"_ _89\"> </span>determinare <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>probabilit\u00e0,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>tempistica <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>importi <span class=\"_ _f\"></span>coinvolti. <span class=\"_ _28\"></span>Quando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>relativa <span class=\"_ _f\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>immobili,<span class=\"_ _89\"> </span>impianti <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>macc<span class=\"_ _3\"></span>hinari <span class=\"_ _20\"> </span>(per <span class=\"_ _2b\"> </span>esempio <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>mantellamento<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>ripristino <span class=\"_ _20\"> </span>siti), <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>fondo<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>rilevat<span class=\"_ _3\"></span>o <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>contro<span class=\"_ _3\"></span>partita<span class=\"_ _89\"> </span>all\u2019attivit\u00e0 cui si riferisc<span class=\"_ _3\"></span>e e l\u2019imputazione a <span class=\"_ _3\"></span><span class=\"ff1\">co<span class=\"_ _3\"></span>nto econo<span class=\"_ _3\"></span>mico avviene attraverso <span class=\"_ _3\"></span>il processo di ammo<span class=\"_ _3\"></span>rtamento. </span>Nelle note al bilancio v<span class=\"_ _3\"></span>engono illustrat<span class=\"_ _3\"></span>e le passivit\u00e0 pot<span class=\"_ _3\"></span>enziali significative ra<span class=\"_ _3\"></span>ppresentate d<span class=\"_ _3\"></span>a: -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">obbligazioni <span class=\"_ _3\"></span>possibil<span class=\"_ _3\"></span>i (<span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>probabili)<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>erivanti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>eventi <span class=\"_ _8\"></span>passati, la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _3\"></span>esistenz<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _3\"></span>confermata<span class=\"_ _89\"> </span></span></span>solo al verificarsi o meno d<span class=\"_ _3\"></span>i uno o pi\u00f9 eve<span class=\"_ _3\"></span>nti futuri non<span class=\"_ _3\"></span> totalmente sotto il c<span class=\"_ _3\"></span>ontrollo dell\u2019impresa; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">obbligazioni <span class=\"_ _2c\"> </span>attuali <span class=\"_ _2c\"> </span>d<span class=\"_ _3\"></span>erivanti <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>eventi <span class=\"_ _2c\"> </span>passati <span class=\"_ _2c\"> </span>il<span class=\"_ _3\"></span> <span class=\"_ _29\"> </span>c<span class=\"_ _3\"></span>ui <span class=\"_ _29\"> </span>am<span class=\"_ _3\"></span>montare <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _29\"> </span>essere<span class=\"_ _3\"></span> <span class=\"_ _2c\"> </span>stimato<span class=\"_ _89\"> </span></span></span>attendibilmente o il cu<span class=\"_ _3\"></span>i adempimento potreb<span class=\"_ _3\"></span>be non essere oneroso<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-700": {
   "value": "Benefici ai dipe<span class=\"_ _2\"></span>ndenti<span class=\"_ _89\"> </span>Benefici a breve term<span class=\"_ _3\"></span>ine<span class=\"_ _89\"> </span>I <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>enefici ai <span class=\"_ _2\"></span>dipendenti a <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>reve <span class=\"_ _2\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>no contabilizzati a <span class=\"_ _2\"></span>conto economico nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>n cui <span class=\"_ _2\"></span>viene <span class=\"_ _3\"></span>prestata<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 lavorativa.<span class=\"_ _89\"> </span>Benefici successivi al r<span class=\"_ _3\"></span>apporto di lavoro<span class=\"_ _89\"> </span>I dipendenti d<span class=\"_ _3\"></span>elle societ\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo fru<span class=\"_ _3\"></span>iscono di <span class=\"_ _3\"></span>benefici <span class=\"_ _8\"></span>in coincidenza o<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span>ccessivi all<span class=\"_ _3\"></span>a fine del <span class=\"_ _3\"></span>rapporto <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>lavoro, <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>possono <span class=\"_ _f\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _28\"> </span>piani <span class=\"_ _28\"></span>pensionistici <span class=\"_ _f\"></span>a <span class=\"_ _28\"> </span>contr<span class=\"_ _3\"></span>ibuzione <span class=\"_ _28\"></span>definita <span class=\"_ _28\"></span>oppure <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>benefici <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>efiniti, <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>altri<span class=\"_ _89\"> </span>benefici <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span> lungo <span class=\"_ _2\"></span>termin<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>econd<span class=\"_ _3\"></span>o le <span class=\"_ _2\"></span>condizioni pratiche locali <span class=\"_ _2\"></span>dei Paesi in <span class=\"_ _2\"></span>cui tali <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ociet\u00e0 operano. <span class=\"_ _2\"></span>La pa<span class=\"_ _3\"></span>ss<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>relativa, <span class=\"_ _28\"> </span>al <span class=\"_ _2b\"> </span>netto <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>elle <span class=\"_ _28\"> </span>eve<span class=\"_ _3\"></span>ntuali <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>se<span class=\"_ _3\"></span>rvizio <span class=\"_ _28\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _28\"> </span>piano, <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _28\"> </span>deter<span class=\"_ _3\"></span>minata <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>lla <span class=\"_ _28\"> </span>base <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>ipotesi <span class=\"_ _2b\"> </span>attuariali<span class=\"_ _89\"> </span>stimando <span class=\"_ _b\"></span>l\u2019a<span class=\"_ _3\"></span>mmontare <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>futuri<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>che <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>dipendent<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span><span class=\"ff1\">hanno <span class=\"_ _2\"></span>maturato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(c.d. <span class=\"_ _2\"></span>metodo<span class=\"_ _89\"> </span></span>di pro<span class=\"_ _3\"></span>iezione <span class=\"_ _3\"></span>unitaria <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span><span class=\"ls1a\">l <span class=\"_ _3\"></span></span>credito). <span class=\"_ _8\"></span>La pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>\u00e8 r<span class=\"_ _3\"></span>ilevata <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span>iodo <span class=\"_ _3\"></span>di mat<span class=\"_ _3\"></span>urazione <span class=\"_ _3\"></span>del<span class=\"_ _89\"> </span>diritto e la valutazion<span class=\"_ _3\"></span>e \u00e8 effettuat<span class=\"_ _3\"></span>a da <span class=\"ls3c\">un</span> at<span class=\"_ _3\"></span>tuario indipendente <span class=\"_ _3\"></span>per tutte le soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Il <span class=\"_ _8\"></span>trattamento <span class=\"_ _f\"></span>contabile <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>piani <span class=\"_ _8\"></span>pensionistici <span class=\"_ _28\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _f\"></span>altri <span class=\"_ _8\"></span>benefici <span class=\"_ _f\"></span>successivi <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>avoro <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ipende<span class=\"_ _89\"> </span>dalla natura degli stessi<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>I <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>a contribuzione <span class=\"_ _2\"></span>defi<span class=\"_ _3\"></span>nita <span class=\"_ _2\"></span>sono piani <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _2\"></span>su<span class=\"_ _3\"></span>ccessivi <span class=\"_ _2\"></span>alla fine <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rapp<span class=\"_ _3\"></span>orto di <span class=\"_ _b\"></span>lavoro in <span class=\"_ _b\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>qual<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _f\"></span>vers<span class=\"_ _3\"></span>ano <span class=\"_ _f\"></span>contribu<span class=\"_ _3\"></span>zioni <span class=\"_ _f\"></span>fiss<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>ad <span class=\"_ _28\"></span>un\u2019entit\u00e0 <span class=\"_ _f\"></span>giuridicamente <span class=\"_ _28\"></span>distinta <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>obbligator<span class=\"_ _3\"></span>ia,<span class=\"_ _89\"> </span>contrattuale <span class=\"_ _3\"></span>o volontaria <span class=\"_ _3\"></span>sen<span class=\"_ _3\"></span>za che es<span class=\"_ _3\"></span>istano <span class=\"_ _3\"></span>obbligazioni <span class=\"_ _3\"></span>legali o <span class=\"_ _3\"></span>implicite ad<span class=\"_ _3\"></span> effet<span class=\"_ _3\"></span>tuare <span class=\"_ _3\"></span>versamenti ag<span class=\"_ _3\"></span>giuntivi<span class=\"_ _89\"> </span>se <span class=\"_ _f\"></span>l\u2019entit\u00e0 <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>dovesse <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>etenere <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _f\"></span>suffici<span class=\"_ _3\"></span>enti <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _f\"></span>pagare <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>utti <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>b<span class=\"_ _3\"></span>enefici <span class=\"_ _28\"></span>pensionistici <span class=\"_ _f\"></span>mat<span class=\"_ _3\"></span>urati <span class=\"_ _f\"></span>relativi<span class=\"_ _89\"> </span>all\u2019attivit\u00e0 <span class=\"_ _3\"></span>lavorativa <span class=\"_ _3\"></span>svolta <span class=\"_ _3\"></span>nell\u2019esercizio <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span><span class=\"ff1\">in quelli <span class=\"_ _3\"></span>preced<span class=\"_ _3\"></span>enti. <span class=\"_ _3\"></span>I c<span class=\"_ _3\"></span>ontributi <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>versare <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rile<span class=\"_ _3\"></span>vati<span class=\"_ _89\"> </span></span>a conto economico sul<span class=\"_ _3\"></span>la base del princi<span class=\"_ _3\"></span>pio della compet<span class=\"_ _3\"></span>enza e classificati tra i cos<span class=\"_ _3\"></span>ti del perso<span class=\"_ _3\"></span>nale. I <span class=\"_ _3\"></span>piani <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>enefici <span class=\"_ _8\"></span>definiti <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>piani <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>benefici <span class=\"_ _8\"></span>successivi <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>pporto <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>avoro <span class=\"_ _8\"></span>diversi <span class=\"_ _3\"></span>dai <span class=\"_ _8\"></span>piani <span class=\"_ _8\"></span>a<span class=\"_ _89\"> </span>contribuzione <span class=\"_ _2\"></span>definita.<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>L\u2019obbligazione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iare <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>fond<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>pensionist<span class=\"_ _3\"></span>ici <span class=\"_ _b\"></span>a benefici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _89\"> </span>costo <span class=\"_ _28\"> </span>annu<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>rilevato <span class=\"_ _2b\"> </span>a <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>nto <span class=\"_ _28\"> </span>economico <span class=\"_ _2b\"> </span>sono <span class=\"_ _28\"> </span>det<span class=\"_ _3\"></span>erminati <span class=\"_ _28\"> </span>sulla <span class=\"_ _2b\"> </span>base <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>valutazio<span class=\"_ _3\"></span>ni <span class=\"_ _28\"> </span>attuariali <span class=\"_ _28\"> </span>ind<span class=\"_ _3\"></span>ipendenti<span class=\"_ _89\"> </span>utilizzando il<span class=\"_ _3\"></span> metodo<span class=\"_ _3\"></span> dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>proiezione u<span class=\"_ _3\"></span>nitaria del<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>redito <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">Proj<span class=\"_ _3\"></span>ected U<span class=\"_ _3\"></span>nit <span class=\"_ _3\"></span>Credit <span class=\"_ _3\"></span>Method<span class=\"_ _3\"></span></span>), in<span class=\"_ _3\"></span> funzion<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i uno<span class=\"_ _89\"> </span>o <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _b\"></span>fat<span class=\"_ _3\"></span>tori <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>l\u2019et\u00e0<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>anni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ervizio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>retribu<span class=\"_ _3\"></span><span class=\"ff1\">zi<span class=\"_ _3\"></span>one <span class=\"_ _2\"></span>futura <span class=\"_ _2\"></span>prevista<span class=\"_ _3\"></span>. <span class=\"_ _2\"></span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _2\"></span>attuarial<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>rela<span class=\"_ _3\"></span>tivi<span class=\"_ _89\"> </span></span>ai piani <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span> benefici definiti derivanti da variazioni delle ipotesi attuariali e delle rettifiche basate sull\u2019esperienza<span class=\"_ _89\"> </span>passata sono <span class=\"_ _2\"></span>rilevati<span class=\"_ _3\"></span> immediatamente nel p<span class=\"_ _2\"></span>er<span class=\"_ _3\"></span>iodo in <span class=\"_ _2\"></span>cui sorgono nel <span class=\"_ _2\"></span>conto economico complessivo e <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> sono<span class=\"_ _89\"> </span>mai <span class=\"_ _f\"></span>classificati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>onto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _28\"></span>nei <span class=\"_ _f\"></span>periodi <span class=\"_ _f\"></span>success<span class=\"_ _3\"></span>ivi. <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _f\"></span>succ<span class=\"_ _3\"></span>essivi <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>rapporto <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>lavoro rilevate <span class=\"_ _2\"></span>in bilancio rappresentano il <span class=\"_ _2\"></span>valore attuale delle <span class=\"_ _2\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 per <span class=\"_ _2\"></span>i piani a <span class=\"_ _2\"></span>benefici definiti rettificate<span class=\"_ _89\"> </span>per ten<span class=\"_ _3\"></span>ere c<span class=\"_ _3\"></span>onto <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>gli ut<span class=\"_ _3\"></span>ili <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>uarial<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>idotte <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>servizio<span class=\"_ _89\"> </span>del <span class=\"_ _2b\"> </span>piano, <span class=\"_ _2b\"> </span>se <span class=\"_ _20\"> </span>esistenti. <span class=\"_ _2b\"> </span>Ev<span class=\"_ _3\"></span>entuali <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _20\"> </span>nette <span class=\"_ _2b\"> </span>determinate <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>pplicando <span class=\"_ _2b\"> </span>qu<span class=\"_ _3\"></span>esto <span class=\"_ _20\"> </span>calcolo <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>iscritte <span class=\"_ _20\"> </span>fino <span class=\"_ _28\"> </span>a<span class=\"_ _89\"> </span>concorrenza <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>attuariali <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>relativo <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>prestazioni <span class=\"_ _2d\"> </span>pregresse<span class=\"_ _8\"></span> <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>riconosciuti<span class=\"_ _89\"> </span>precedentemente, <span class=\"_ _3\"></span>oltre <span class=\"_ _3\"></span>al v<span class=\"_ _3\"></span>alore attu<span class=\"_ _3\"></span>ale dei <span class=\"_ _3\"></span>rimborsi <span class=\"_ _3\"></span>disponib<span class=\"_ _3\"></span>ili e <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>riduzioni <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>contribuzioni <span class=\"_ _3\"></span>future a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>piano. I <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i relat<span class=\"_ _3\"></span>ivi ai <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>definiti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>classificat<span class=\"_ _3\"></span>i tra <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi<span class=\"_ _89\"> </span>rela<span class=\"ff9\">tivi <span class=\"_ _14\"> </span>all\u2019incremento <span class=\"_ _14\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>attuale <span class=\"_ _14\"> </span>dell\u2019o<span class=\"_ _3\"></span>bbligazione <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>erivanti <span class=\"_ _14\"> </span>dall\u2019avvicinarsi <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>mo<span class=\"_ _3\"></span>mento <span class=\"_ _14\"> </span>del<span class=\"_ _89\"> </span></span>pagamento dei benefic<span class=\"_ _3\"></span>i che so<span class=\"_ _3\"></span>no classificati fra gli on<span class=\"_ _3\"></span>eri finanziari.<span class=\"_ _89\"> </span>P<span class=\"ff9\">er <span class=\"_ _b\"></span>quanto <span class=\"_ _2\"></span>riguarda <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _b\"></span>italiane, <span class=\"_ _2\"></span>il <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>rattamento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fine <span class=\"_ _b\"></span>rappo<span class=\"_ _3\"></span>rto <span class=\"_ _b\"></span>do<span class=\"_ _3\"></span>vuto <span class=\"_ _b\"></span>ai <span class=\"_ _2\"></span>dipendenti, <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>sensi <span class=\"_ _2\"></span>dell\u2019articolo<span class=\"_ _89\"> </span></span>2120 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Codice <span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>vile, <span class=\"_ _8\"></span>era <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nsiderato <span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _8\"></span>2006 <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>piano<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>benefici <span class=\"_ _3\"></span>defin<span class=\"_ _3\"></span>iti. <span class=\"_ _3\"></span>La <span class=\"_ _8\"></span>disciplina <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>tale fondo <span class=\"_ _3\"></span>\u00e8 stat<span class=\"_ _3\"></span>a profonda<span class=\"_ _3\"></span>mente mod<span class=\"_ _3\"></span>ificata dal<span class=\"_ _3\"></span>la Legge <span class=\"_ _3\"></span>27 dicemb<span class=\"_ _3\"></span>re 2006<span class=\"_ _3\"></span>, n.296 <span class=\"_ _3\"></span>(\u201cLegge f<span class=\"_ _3\"></span>inanziaria <span class=\"_ _3\"></span>2007\u201d)<span class=\"_ _89\"> </span>e <span class=\"_ _3\"></span>suc<span class=\"_ _3\"></span>cessivi <span class=\"_ _8\"></span>Decreti <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>Regolamenti<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>particolare, <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>nuove <span class=\"_ _8\"></span>disposizioni <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>imposto, <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>ave<span class=\"_ _3\"></span>nti<span class=\"_ _89\"> </span>un organico superiore ai <span class=\"_ _2\"></span>5<span class=\"_ _3\"></span>0 dipendenti alla data di introduzione della riforma, di considerare il trattamento di<span class=\"_ _89\"> </span>fine <span class=\"_ _8\"></span>rapporto <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>piano <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>definiti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>esclusivame<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>quote <span class=\"_ _f\"></span>maturate <span class=\"_ _f\"></span>anteriormente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>\u00b0 <span class=\"_ _8\"></span>gen<span class=\"_ _3\"></span>naio<span class=\"_ _89\"> </span>2007 <span class=\"_ _8\"></span>(e <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>li<span class=\"_ _3\"></span>quidate <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>bilancio), <span class=\"_ _8\"></span>mentre <span class=\"_ _f\"></span>successivamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>data <span class=\"_ _28\"></span><span class=\"ls2b\">di</span> <span class=\"_ _8\"></span>assimilarlo <span class=\"_ _8\"></span>ad <span class=\"_ _f\"></span>un<span class=\"_ _89\"> </span>piano <span class=\"_ _2e\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>contribuzione<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>definita. <span class=\"_ _14\"> </span>In <span class=\"_ _14\"> </span>co<span class=\"_ _3\"></span>nseguenza, <span class=\"_ _14\"> </span>le <span class=\"_ _14\"> </span>quote <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>trat<span class=\"_ _3\"></span>tamento <span class=\"_ _14\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>fine <span class=\"_ _14\"> </span>rapporto <span class=\"_ _14\"> </span>maturat<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>successivamente <span class=\"_ _2b\"> </span>a <span class=\"_ _28\"> </span>tale <span class=\"_ _2b\"> </span>data <span class=\"_ _28\"> </span>assumono <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>natura <span class=\"_ _2b\"> </span>relativa <span class=\"_ _28\"> </span>ai <span class=\"_ _28\"> </span>piani <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>contribuzio<span class=\"_ _3\"></span>ne <span class=\"_ _28\"> </span>definita, <span class=\"_ _2b\"> </span>con <span class=\"_ _28\"> </span>esclusione<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>pertanto,  di  compon<span class=\"_ _3\"></span>enti  di  stima<span class=\"_ _3\"></span>  at<span class=\"_ _3\"></span>tuariale  nell<span class=\"_ _3\"></span>a  determinaz<span class=\"_ _3\"></span>ione  del  costo  di<span class=\"_ _3\"></span>  competenza.  Le<span class=\"_ _3\"></span>  quote  d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>trattamento <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>fine <span class=\"_ _f\"></span>rappor<span class=\"_ _3\"></span>to <span class=\"_ _28\"></span>maturate <span class=\"_ _28\"></span>fino <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2006 <span class=\"_ _f\"></span>riman<span class=\"_ _3\"></span>gono <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"> </span>quali <span class=\"_ _f\"></span>pian<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>benefic<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>definiti <span class=\"_ _25\"> </span>secondo <span class=\"_ _26\"> </span>procedimenti <span class=\"_ _25\"> </span>attuariali<span class=\"_ _3\"></span>, <span class=\"_ _25\"> </span>escludendo, <span class=\"_ _25\"> </span>per\u00f2 <span class=\"_ _25\"> </span>n<span class=\"_ _3\"></span>el <span class=\"_ _25\"> </span>calcolo<span class=\"_ _8\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _25\"> </span>com<span class=\"_ _3\"></span>ponente <span class=\"_ _25\"> </span>relati<span class=\"_ _3\"></span>va <span class=\"_ _e\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>futuri<span class=\"_ _89\"> </span>incrementi salariali.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-736": {
   "value": "Benefici ai dipe<span class=\"_ _2\"></span>ndenti<span class=\"_ _89\"> </span>Benefici a breve term<span class=\"_ _3\"></span>ine<span class=\"_ _89\"> </span>I <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>enefici ai <span class=\"_ _2\"></span>dipendenti a <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>reve <span class=\"_ _2\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>no contabilizzati a <span class=\"_ _2\"></span>conto economico nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>n cui <span class=\"_ _2\"></span>viene <span class=\"_ _3\"></span>prestata<span class=\"_ _89\"> </span>l\u2019attivit\u00e0 lavorativa.<span class=\"_ _89\"> </span>Benefici successivi al r<span class=\"_ _3\"></span>apporto di lavoro<span class=\"_ _89\"> </span>I dipendenti d<span class=\"_ _3\"></span>elle societ\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo fru<span class=\"_ _3\"></span>iscono di <span class=\"_ _3\"></span>benefici <span class=\"_ _8\"></span>in coincidenza o<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span>ccessivi all<span class=\"_ _3\"></span>a fine del <span class=\"_ _3\"></span>rapporto <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>lavoro, <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>possono <span class=\"_ _f\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _28\"> </span>piani <span class=\"_ _28\"></span>pensionistici <span class=\"_ _f\"></span>a <span class=\"_ _28\"> </span>contr<span class=\"_ _3\"></span>ibuzione <span class=\"_ _28\"></span>definita <span class=\"_ _28\"></span>oppure <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>benefici <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>efiniti, <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>altri<span class=\"_ _89\"> </span>benefici <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span> lungo <span class=\"_ _2\"></span>termin<span class=\"_ _3\"></span>e, <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>econd<span class=\"_ _3\"></span>o le <span class=\"_ _2\"></span>condizioni pratiche locali <span class=\"_ _2\"></span>dei Paesi in <span class=\"_ _2\"></span>cui tali <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ociet\u00e0 operano. <span class=\"_ _2\"></span>La pa<span class=\"_ _3\"></span>ss<span class=\"_ _3\"></span>ivit\u00e0<span class=\"_ _89\"> </span>relativa, <span class=\"_ _28\"> </span>al <span class=\"_ _2b\"> </span>netto <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>elle <span class=\"_ _28\"> </span>eve<span class=\"_ _3\"></span>ntuali <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>se<span class=\"_ _3\"></span>rvizio <span class=\"_ _28\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _28\"> </span>piano, <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _28\"> </span>deter<span class=\"_ _3\"></span>minata <span class=\"_ _28\"> </span>su<span class=\"_ _3\"></span>lla <span class=\"_ _28\"> </span>base <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>ipotesi <span class=\"_ _2b\"> </span>attuariali<span class=\"_ _89\"> </span>stimando <span class=\"_ _b\"></span>l\u2019a<span class=\"_ _3\"></span>mmontare <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>futuri<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>che <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>dipendent<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span><span class=\"ff1\">hanno <span class=\"_ _2\"></span>maturato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(c.d. <span class=\"_ _2\"></span>metodo<span class=\"_ _89\"> </span></span>di pro<span class=\"_ _3\"></span>iezione <span class=\"_ _3\"></span>unitaria <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span><span class=\"ls1a\">l <span class=\"_ _3\"></span></span>credito). <span class=\"_ _8\"></span>La pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>\u00e8 r<span class=\"_ _3\"></span>ilevata <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span>iodo <span class=\"_ _3\"></span>di mat<span class=\"_ _3\"></span>urazione <span class=\"_ _3\"></span>del<span class=\"_ _89\"> </span>diritto e la valutazion<span class=\"_ _3\"></span>e \u00e8 effettuat<span class=\"_ _3\"></span>a da <span class=\"ls3c\">un</span> at<span class=\"_ _3\"></span>tuario indipendente <span class=\"_ _3\"></span>per tutte le soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Il <span class=\"_ _8\"></span>trattamento <span class=\"_ _f\"></span>contabile <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>piani <span class=\"_ _8\"></span>pensionistici <span class=\"_ _28\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _f\"></span>altri <span class=\"_ _8\"></span>benefici <span class=\"_ _f\"></span>successivi <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>avoro <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ipende<span class=\"_ _89\"> </span>dalla natura degli stessi<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>I <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>a contribuzione <span class=\"_ _2\"></span>defi<span class=\"_ _3\"></span>nita <span class=\"_ _2\"></span>sono piani <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _2\"></span>su<span class=\"_ _3\"></span>ccessivi <span class=\"_ _2\"></span>alla fine <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rapp<span class=\"_ _3\"></span>orto di <span class=\"_ _b\"></span>lavoro in <span class=\"_ _b\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>qual<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>le <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _f\"></span>vers<span class=\"_ _3\"></span>ano <span class=\"_ _f\"></span>contribu<span class=\"_ _3\"></span>zioni <span class=\"_ _f\"></span>fiss<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>ad <span class=\"_ _28\"></span>un\u2019entit\u00e0 <span class=\"_ _f\"></span>giuridicamente <span class=\"_ _28\"></span>distinta <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>obbligator<span class=\"_ _3\"></span>ia,<span class=\"_ _89\"> </span>contrattuale <span class=\"_ _3\"></span>o volontaria <span class=\"_ _3\"></span>sen<span class=\"_ _3\"></span>za che es<span class=\"_ _3\"></span>istano <span class=\"_ _3\"></span>obbligazioni <span class=\"_ _3\"></span>legali o <span class=\"_ _3\"></span>implicite ad<span class=\"_ _3\"></span> effet<span class=\"_ _3\"></span>tuare <span class=\"_ _3\"></span>versamenti ag<span class=\"_ _3\"></span>giuntivi<span class=\"_ _89\"> </span>se <span class=\"_ _f\"></span>l\u2019entit\u00e0 <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>dovesse <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>etenere <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _f\"></span>suffici<span class=\"_ _3\"></span>enti <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _f\"></span>pagare <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>utti <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>b<span class=\"_ _3\"></span>enefici <span class=\"_ _28\"></span>pensionistici <span class=\"_ _f\"></span>mat<span class=\"_ _3\"></span>urati <span class=\"_ _f\"></span>relativi<span class=\"_ _89\"> </span>all\u2019attivit\u00e0 <span class=\"_ _3\"></span>lavorativa <span class=\"_ _3\"></span>svolta <span class=\"_ _3\"></span>nell\u2019esercizio <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span><span class=\"ff1\">in quelli <span class=\"_ _3\"></span>preced<span class=\"_ _3\"></span>enti. <span class=\"_ _3\"></span>I c<span class=\"_ _3\"></span>ontributi <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>versare <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rile<span class=\"_ _3\"></span>vati<span class=\"_ _89\"> </span></span>a conto economico sul<span class=\"_ _3\"></span>la base del princi<span class=\"_ _3\"></span>pio della compet<span class=\"_ _3\"></span>enza e classificati tra i cos<span class=\"_ _3\"></span>ti del perso<span class=\"_ _3\"></span>nale. I <span class=\"_ _3\"></span>piani <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>enefici <span class=\"_ _8\"></span>definiti <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>piani <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>benefici <span class=\"_ _8\"></span>successivi <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>pporto <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>avoro <span class=\"_ _8\"></span>diversi <span class=\"_ _3\"></span>dai <span class=\"_ _8\"></span>piani <span class=\"_ _8\"></span>a<span class=\"_ _89\"> </span>contribuzione <span class=\"_ _2\"></span>definita.<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>L\u2019obbligazione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iare <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>fond<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>pensionist<span class=\"_ _3\"></span>ici <span class=\"_ _b\"></span>a benefici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _89\"> </span>costo <span class=\"_ _28\"> </span>annu<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>rilevato <span class=\"_ _2b\"> </span>a <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>nto <span class=\"_ _28\"> </span>economico <span class=\"_ _2b\"> </span>sono <span class=\"_ _28\"> </span>det<span class=\"_ _3\"></span>erminati <span class=\"_ _28\"> </span>sulla <span class=\"_ _2b\"> </span>base <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>valutazio<span class=\"_ _3\"></span>ni <span class=\"_ _28\"> </span>attuariali <span class=\"_ _28\"> </span>ind<span class=\"_ _3\"></span>ipendenti<span class=\"_ _89\"> </span>utilizzando il<span class=\"_ _3\"></span> metodo<span class=\"_ _3\"></span> dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>proiezione u<span class=\"_ _3\"></span>nitaria del<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>redito <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ffc\">Proj<span class=\"_ _3\"></span>ected U<span class=\"_ _3\"></span>nit <span class=\"_ _3\"></span>Credit <span class=\"_ _3\"></span>Method<span class=\"_ _3\"></span></span>), in<span class=\"_ _3\"></span> funzion<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i uno<span class=\"_ _89\"> </span>o <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _b\"></span>fat<span class=\"_ _3\"></span>tori <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>l\u2019et\u00e0<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>anni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ervizio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>retribu<span class=\"_ _3\"></span><span class=\"ff1\">zi<span class=\"_ _3\"></span>one <span class=\"_ _2\"></span>futura <span class=\"_ _2\"></span>prevista<span class=\"_ _3\"></span>. <span class=\"_ _2\"></span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>erdite <span class=\"_ _2\"></span>attuarial<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>rela<span class=\"_ _3\"></span>tivi<span class=\"_ _89\"> </span></span>ai piani <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span> benefici definiti derivanti da variazioni delle ipotesi attuariali e delle rettifiche basate sull\u2019esperienza<span class=\"_ _89\"> </span>passata sono <span class=\"_ _2\"></span>rilevati<span class=\"_ _3\"></span> immediatamente nel p<span class=\"_ _2\"></span>er<span class=\"_ _3\"></span>iodo in <span class=\"_ _2\"></span>cui sorgono nel <span class=\"_ _2\"></span>conto economico complessivo e <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> sono<span class=\"_ _89\"> </span>mai <span class=\"_ _f\"></span>classificati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>onto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _28\"></span>nei <span class=\"_ _f\"></span>periodi <span class=\"_ _f\"></span>success<span class=\"_ _3\"></span>ivi. <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>benef<span class=\"_ _3\"></span>ici <span class=\"_ _f\"></span>succ<span class=\"_ _3\"></span>essivi <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>rapporto <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>lavoro rilevate <span class=\"_ _2\"></span>in bilancio rappresentano il <span class=\"_ _2\"></span>valore attuale delle <span class=\"_ _2\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 per <span class=\"_ _2\"></span>i piani a <span class=\"_ _2\"></span>benefici definiti rettificate<span class=\"_ _89\"> </span>per ten<span class=\"_ _3\"></span>ere c<span class=\"_ _3\"></span>onto <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>gli ut<span class=\"_ _3\"></span>ili <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>uarial<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>rilevat<span class=\"_ _3\"></span>i e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>idotte <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>servizio<span class=\"_ _89\"> </span>del <span class=\"_ _2b\"> </span>piano, <span class=\"_ _2b\"> </span>se <span class=\"_ _20\"> </span>esistenti. <span class=\"_ _2b\"> </span>Ev<span class=\"_ _3\"></span>entuali <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _20\"> </span>nette <span class=\"_ _2b\"> </span>determinate <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>pplicando <span class=\"_ _2b\"> </span>qu<span class=\"_ _3\"></span>esto <span class=\"_ _20\"> </span>calcolo <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>iscritte <span class=\"_ _20\"> </span>fino <span class=\"_ _28\"> </span>a<span class=\"_ _89\"> </span>concorrenza <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>attuariali <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>relativo <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>prestazioni <span class=\"_ _2d\"> </span>pregresse<span class=\"_ _8\"></span> <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>riconosciuti<span class=\"_ _89\"> </span>precedentemente, <span class=\"_ _3\"></span>oltre <span class=\"_ _3\"></span>al v<span class=\"_ _3\"></span>alore attu<span class=\"_ _3\"></span>ale dei <span class=\"_ _3\"></span>rimborsi <span class=\"_ _3\"></span>disponib<span class=\"_ _3\"></span>ili e <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>riduzioni <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>contribuzioni <span class=\"_ _3\"></span>future a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>piano. I <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i relat<span class=\"_ _3\"></span>ivi ai <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>definiti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>classificat<span class=\"_ _3\"></span>i tra <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi<span class=\"_ _89\"> </span>rela<span class=\"ff9\">tivi <span class=\"_ _14\"> </span>all\u2019incremento <span class=\"_ _14\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>attuale <span class=\"_ _14\"> </span>dell\u2019o<span class=\"_ _3\"></span>bbligazione <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>erivanti <span class=\"_ _14\"> </span>dall\u2019avvicinarsi <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>mo<span class=\"_ _3\"></span>mento <span class=\"_ _14\"> </span>del<span class=\"_ _89\"> </span></span>pagamento dei benefic<span class=\"_ _3\"></span>i che so<span class=\"_ _3\"></span>no classificati fra gli on<span class=\"_ _3\"></span>eri finanziari.<span class=\"_ _89\"> </span>P<span class=\"ff9\">er <span class=\"_ _b\"></span>quanto <span class=\"_ _2\"></span>riguarda <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _b\"></span>italiane, <span class=\"_ _2\"></span>il <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>rattamento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fine <span class=\"_ _b\"></span>rappo<span class=\"_ _3\"></span>rto <span class=\"_ _b\"></span>do<span class=\"_ _3\"></span>vuto <span class=\"_ _b\"></span>ai <span class=\"_ _2\"></span>dipendenti, <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>sensi <span class=\"_ _2\"></span>dell\u2019articolo<span class=\"_ _89\"> </span></span>2120 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Codice <span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>vile, <span class=\"_ _8\"></span>era <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nsiderato <span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _8\"></span>2006 <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>piano<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>benefici <span class=\"_ _3\"></span>defin<span class=\"_ _3\"></span>iti. <span class=\"_ _3\"></span>La <span class=\"_ _8\"></span>disciplina <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>tale fondo <span class=\"_ _3\"></span>\u00e8 stat<span class=\"_ _3\"></span>a profonda<span class=\"_ _3\"></span>mente mod<span class=\"_ _3\"></span>ificata dal<span class=\"_ _3\"></span>la Legge <span class=\"_ _3\"></span>27 dicemb<span class=\"_ _3\"></span>re 2006<span class=\"_ _3\"></span>, n.296 <span class=\"_ _3\"></span>(\u201cLegge f<span class=\"_ _3\"></span>inanziaria <span class=\"_ _3\"></span>2007\u201d)<span class=\"_ _89\"> </span>e <span class=\"_ _3\"></span>suc<span class=\"_ _3\"></span>cessivi <span class=\"_ _8\"></span>Decreti <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>Regolamenti<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>particolare, <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>nuove <span class=\"_ _8\"></span>disposizioni <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>imposto, <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>ave<span class=\"_ _3\"></span>nti<span class=\"_ _89\"> </span>un organico superiore ai <span class=\"_ _2\"></span>5<span class=\"_ _3\"></span>0 dipendenti alla data di introduzione della riforma, di considerare il trattamento di<span class=\"_ _89\"> </span>fine <span class=\"_ _8\"></span>rapporto <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>piano <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>definiti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>esclusivame<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>quote <span class=\"_ _f\"></span>maturate <span class=\"_ _f\"></span>anteriormente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>\u00b0 <span class=\"_ _8\"></span>gen<span class=\"_ _3\"></span>naio<span class=\"_ _89\"> </span>2007 <span class=\"_ _8\"></span>(e <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>li<span class=\"_ _3\"></span>quidate <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>bilancio), <span class=\"_ _8\"></span>mentre <span class=\"_ _f\"></span>successivamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>data <span class=\"_ _28\"></span><span class=\"ls2b\">di</span> <span class=\"_ _8\"></span>assimilarlo <span class=\"_ _8\"></span>ad <span class=\"_ _f\"></span>un<span class=\"_ _89\"> </span>piano <span class=\"_ _2e\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>contribuzione<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>definita. <span class=\"_ _14\"> </span>In <span class=\"_ _14\"> </span>co<span class=\"_ _3\"></span>nseguenza, <span class=\"_ _14\"> </span>le <span class=\"_ _14\"> </span>quote <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>trat<span class=\"_ _3\"></span>tamento <span class=\"_ _14\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>fine <span class=\"_ _14\"> </span>rapporto <span class=\"_ _14\"> </span>maturat<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>successivamente <span class=\"_ _2b\"> </span>a <span class=\"_ _28\"> </span>tale <span class=\"_ _2b\"> </span>data <span class=\"_ _28\"> </span>assumono <span class=\"_ _2b\"> </span>la <span class=\"_ _28\"> </span>natura <span class=\"_ _2b\"> </span>relativa <span class=\"_ _28\"> </span>ai <span class=\"_ _28\"> </span>piani <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>contribuzio<span class=\"_ _3\"></span>ne <span class=\"_ _28\"> </span>definita, <span class=\"_ _2b\"> </span>con <span class=\"_ _28\"> </span>esclusione<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>pertanto,  di  compon<span class=\"_ _3\"></span>enti  di  stima<span class=\"_ _3\"></span>  at<span class=\"_ _3\"></span>tuariale  nell<span class=\"_ _3\"></span>a  determinaz<span class=\"_ _3\"></span>ione  del  costo  di<span class=\"_ _3\"></span>  competenza.  Le<span class=\"_ _3\"></span>  quote  d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>trattamento <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>fine <span class=\"_ _f\"></span>rappor<span class=\"_ _3\"></span>to <span class=\"_ _28\"></span>maturate <span class=\"_ _28\"></span>fino <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2006 <span class=\"_ _f\"></span>riman<span class=\"_ _3\"></span>gono <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"> </span>quali <span class=\"_ _f\"></span>pian<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>benefic<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>definiti <span class=\"_ _25\"> </span>secondo <span class=\"_ _26\"> </span>procedimenti <span class=\"_ _25\"> </span>attuariali<span class=\"_ _3\"></span>, <span class=\"_ _25\"> </span>escludendo, <span class=\"_ _25\"> </span>per\u00f2 <span class=\"_ _25\"> </span>n<span class=\"_ _3\"></span>el <span class=\"_ _25\"> </span>calcolo<span class=\"_ _8\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _25\"> </span>com<span class=\"_ _3\"></span>ponente <span class=\"_ _25\"> </span>relati<span class=\"_ _3\"></span>va <span class=\"_ _e\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>futuri<span class=\"_ _89\"> </span>incrementi salariali.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-702": {
   "value": "Pagamenti bas<span class=\"_ _2\"></span>ati su azioni<span class=\"_ _89\"> </span>Il <span class=\"_ _28\"> </span>Piano <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>Performances <span class=\"_ _28\"> </span>Share <span class=\"_ _28\"> </span>2023<span class=\"_ _3\"></span>-2025 <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>favore <span class=\"_ _28\"> </span>degli <span class=\"_ _28\"> </span>amm<span class=\"_ _3\"></span>inistratori <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>dipendenti <span class=\"_ _28\"> </span>riconosce <span class=\"_ _2b\"> </span>invece <span class=\"_ _28\"> </span>la<span class=\"_ _89\"> </span>maturazione <span class=\"_ _14\"> </span>di <span class=\"_ _2e\"> </span>az<span class=\"_ _3\"></span>ioni <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>Capogruppo <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>raggiungi<span class=\"_ _3\"></span>mento <span class=\"_ _2e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>deter<span class=\"_ _3\"></span>minati <span class=\"_ _14\"> </span>obiettivi <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>performance<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>comprensivi anch<span class=\"_ _3\"></span>e di <span class=\"_ _3\"></span>obiettivi <span class=\"_ _3\"></span>ESG, su<span class=\"_ _3\"></span>bordinatamente <span class=\"_ _3\"></span>a<span class=\"_ _8\"></span>l perdurare d<span class=\"_ _3\"></span>el rap<span class=\"_ _3\"></span>porto d<span class=\"_ _3\"></span>i lavoro <span class=\"_ _3\"></span>con il <span class=\"_ _3\"></span>Gruppo. S<span class=\"_ _3\"></span>i \u00e8<span class=\"_ _89\"> </span>provveduto <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>valutare <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fair <span class=\"_ _2b\"> </span>value <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>servizi <span class=\"_ _2b\"> </span>prestati <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>assunte <span class=\"_ _2b\"> </span>in <span class=\"_ _28\"> </span>acco<span class=\"_ _3\"></span>rdo <span class=\"_ _28\"> </span>con <span class=\"_ _2b\"> </span>quanto <span class=\"_ _28\"> </span>previst<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span>dall\u2019IFRS 2<span class=\"_ _2\"></span>. T<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>iene <span class=\"_ _2\"></span>imputato a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _2\"></span>come costo <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base del <span class=\"_ _2\"></span>peri<span class=\"_ _3\"></span><span class=\"ff1\">odo di <span class=\"_ _b\"></span>matu<span class=\"_ _3\"></span>razione<span class=\"_ _89\"> </span></span>con contropartita una r<span class=\"_ _3\"></span>iserva a patrimon<span class=\"_ _3\"></span>io netto. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-703": {
   "value": "Ricavi e costi<span class=\"_ _89\"> </span>I  ricavi  sono  generati  principalmente  dai  tre  settori <span class=\"_ _3e\"> </span><span class=\"ff13\">\u201cc<span class=\"_ _3\"></span>ore\u201d</span>  quali  il  settore  Distribuzione  (attivit\u00e0  dedite<span class=\"_ _89\"> </span>all<span class=\"ff9\">\u2019importazione <span class=\"_ _e\"> </span>ed <span class=\"_ _e\"> </span>alla</span> <span class=\"_ _e\"> </span>distribuzione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>prodotti <span class=\"_ _e\"> </span>ortofrutticoli), <span class=\"_ _3e\"> </span>il <span class=\"_ _e\"> </span>settore <span class=\"_ _e\"> </span>Shipping <span class=\"_ _e\"> </span>(dedito <span class=\"_ _e\"> </span>al  tras<span class=\"_ _3\"></span>porto<span class=\"_ _89\"> </span>marittimo <span class=\"_ _2\"></span>principalme<span class=\"_ _3\"></span>nte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>banane ed <span class=\"_ _b\"></span>ananas)<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore Holding <span class=\"_ _b\"></span>&amp;<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Servizi (prestazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>servizi i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>mbito<span class=\"_ _89\"> </span>doganale, nel settore i<span class=\"_ _3\"></span>nformatico e le at<span class=\"_ _3\"></span>tivit\u00e0 di coordinamento<span class=\"_ _3\"></span> della holding)<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Il Gruppo r<span class=\"_ _3\"></span>ileva <span class=\"_ _3\"></span>i ricavi <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>(o a <span class=\"_ _3\"></span>mano a<span class=\"_ _3\"></span> mano <span class=\"_ _3\"></span>che)<span class=\"_ _3\"></span> adempie <span class=\"_ _3\"></span>l\u2019obbligazione <span class=\"_ _3\"></span>di f<span class=\"_ _3\"></span>are trasfere<span class=\"_ _3\"></span>ndo al <span class=\"_ _3\"></span>cliente <span class=\"_ _3\"></span>il<span class=\"_ _89\"> </span>bene <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>servizio<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>promesso<span class=\"_ _3\"></span>. <span class=\"_ _2b\"> </span>L\u2019attivit\u00e0 <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _2b\"> </span>trasferita <span class=\"_ _2b\"> </span>quando <span class=\"_ _2b\"> </span>(o <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>mano<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>mano <span class=\"_ _2b\"> </span>che) <span class=\"_ _28\"> </span>il<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cliente<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>ac<span class=\"_ _3\"></span>quisisce <span class=\"_ _2b\"> </span>il<span class=\"_ _89\"> </span>controllo <span class=\"_ _2b\"> </span>(capacit\u00e0 <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>decidere <span class=\"_ _2b\"> </span>dell\u2019<span class=\"_ _3\"></span>uso <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ell\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>e <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>trarne <span class=\"_ _2b\"> </span>sostanzialme<span class=\"_ _3\"></span>nte <span class=\"_ _2b\"> </span>tutti <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>benefici <span class=\"_ _2b\"> </span>rimanenti)<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Contemporaneamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>ale <span class=\"_ _f\"></span>passaggio <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>rge <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>ad <span class=\"_ _f\"></span>esigere <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>pagamento <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>prestazione<span class=\"_ _89\"> </span>effettuata.<span class=\"_ _89\"> </span>Le permute tra beni o servizi di natura e valo<span class=\"_ _3\"></span>re simile, in quanto non rap<span class=\"_ _3\"></span>presentative di operazioni di vendita<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>non determinano la r<span class=\"_ _3\"></span>ilevazione di rica<span class=\"_ _3\"></span>vi e costi.<span class=\"_ _89\"> </span>Secondo <span class=\"_ _3\"></span>l\u2019IFRS <span class=\"_ _3\"></span>15, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>deve r<span class=\"_ _3\"></span>ilevare <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>ricavo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>dell\u2019operaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>assegnato <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>\u2019obbligazione <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>fare, <span class=\"_ _2b\"> </span>considera<span class=\"_ _3\"></span>ndo <span class=\"_ _2b\"> </span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermini <span class=\"_ _2b\"> </span>del <span class=\"_ _20\"> </span>contratto <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>sue <span class=\"_ _20\"> </span>pratiche <span class=\"_ _2b\"> </span>commercial<span class=\"_ _3\"></span>i. <span class=\"_ _2b\"> </span>Il<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ell\u2019operazion<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _89\"> </span>l\u2019importo del corris<span class=\"_ _3\"></span>pettivo a cui il Grup<span class=\"_ _3\"></span>po ritiene di<span class=\"_ _3\"></span> aver diritto in camb<span class=\"_ _3\"></span>io del trasf<span class=\"_ _3\"></span>erimento al clie<span class=\"_ _3\"></span>nte dei ben<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> o <span class=\"_ _28\"> </span>serviz<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>promessi, <span class=\"_ _2b\"> </span>esclusi<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>gli <span class=\"_ _2b\"> </span>impo<span class=\"_ _3\"></span>rti <span class=\"_ _28\"> </span>risc<span class=\"_ _3\"></span>ossi <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>terzi. <span class=\"_ _2b\"> </span>Il <span class=\"_ _2b\"> </span>corris<span class=\"_ _3\"></span>pettivo <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _2b\"> </span>includere <span class=\"_ _2b\"> </span>importi <span class=\"_ _2b\"> </span>fissi,<span class=\"_ _89\"> </span> importi variabili o entramb<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> I <span class=\"_ _f\"></span>ricavi <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>riconosciuti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>competenza <span class=\"_ _f\"></span>temporale. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>proventi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>oneri<span class=\"_ _89\"> </span> sono <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> pr<span class=\"_ _3\"></span>incipio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>petenza <span class=\"_ _3\"></span>temporal<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019opportuna <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ilevazione, <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>necessa<span class=\"_ _3\"></span>rio <span class=\"_ _3\"></span>dei<span class=\"_ _89\"> </span> relativi ratei e risconti<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-738": {
   "value": "Ricavi e costi<span class=\"_ _89\"> </span>I  ricavi  sono  generati  principalmente  dai  tre  settori <span class=\"_ _3e\"> </span><span class=\"ff13\">\u201cc<span class=\"_ _3\"></span>ore\u201d</span>  quali  il  settore  Distribuzione  (attivit\u00e0  dedite<span class=\"_ _89\"> </span>all<span class=\"ff9\">\u2019importazione <span class=\"_ _e\"> </span>ed <span class=\"_ _e\"> </span>alla</span> <span class=\"_ _e\"> </span>distribuzione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>prodotti <span class=\"_ _e\"> </span>ortofrutticoli), <span class=\"_ _3e\"> </span>il <span class=\"_ _e\"> </span>settore <span class=\"_ _e\"> </span>Shipping <span class=\"_ _e\"> </span>(dedito <span class=\"_ _e\"> </span>al  tras<span class=\"_ _3\"></span>porto<span class=\"_ _89\"> </span>marittimo <span class=\"_ _2\"></span>principalme<span class=\"_ _3\"></span>nte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>banane ed <span class=\"_ _b\"></span>ananas)<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore Holding <span class=\"_ _b\"></span>&amp;<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Servizi (prestazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>servizi i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>mbito<span class=\"_ _89\"> </span>doganale, nel settore i<span class=\"_ _3\"></span>nformatico e le at<span class=\"_ _3\"></span>tivit\u00e0 di coordinamento<span class=\"_ _3\"></span> della holding)<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Il Gruppo r<span class=\"_ _3\"></span>ileva <span class=\"_ _3\"></span>i ricavi <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>(o a <span class=\"_ _3\"></span>mano a<span class=\"_ _3\"></span> mano <span class=\"_ _3\"></span>che)<span class=\"_ _3\"></span> adempie <span class=\"_ _3\"></span>l\u2019obbligazione <span class=\"_ _3\"></span>di f<span class=\"_ _3\"></span>are trasfere<span class=\"_ _3\"></span>ndo al <span class=\"_ _3\"></span>cliente <span class=\"_ _3\"></span>il<span class=\"_ _89\"> </span>bene <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>servizio<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>promesso<span class=\"_ _3\"></span>. <span class=\"_ _2b\"> </span>L\u2019attivit\u00e0 <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _2b\"> </span>trasferita <span class=\"_ _2b\"> </span>quando <span class=\"_ _2b\"> </span>(o <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>mano<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>mano <span class=\"_ _2b\"> </span>che) <span class=\"_ _28\"> </span>il<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cliente<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>ac<span class=\"_ _3\"></span>quisisce <span class=\"_ _2b\"> </span>il<span class=\"_ _89\"> </span>controllo <span class=\"_ _2b\"> </span>(capacit\u00e0 <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>decidere <span class=\"_ _2b\"> </span>dell\u2019<span class=\"_ _3\"></span>uso <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ell\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>e <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>trarne <span class=\"_ _2b\"> </span>sostanzialme<span class=\"_ _3\"></span>nte <span class=\"_ _2b\"> </span>tutti <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>benefici <span class=\"_ _2b\"> </span>rimanenti)<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Contemporaneamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>ale <span class=\"_ _f\"></span>passaggio <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>rge <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>ad <span class=\"_ _f\"></span>esigere <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>pagamento <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>prestazione<span class=\"_ _89\"> </span>effettuata.<span class=\"_ _89\"> </span>Le permute tra beni o servizi di natura e valo<span class=\"_ _3\"></span>re simile, in quanto non rap<span class=\"_ _3\"></span>presentative di operazioni di vendita<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span>non determinano la r<span class=\"_ _3\"></span>ilevazione di rica<span class=\"_ _3\"></span>vi e costi.<span class=\"_ _89\"> </span>Secondo <span class=\"_ _3\"></span>l\u2019IFRS <span class=\"_ _3\"></span>15, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>deve r<span class=\"_ _3\"></span>ilevare <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>ricavo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>dell\u2019operaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>assegnato <span class=\"_ _3\"></span>all<span class=\"_ _3\"></span>\u2019obbligazione <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>fare, <span class=\"_ _2b\"> </span>considera<span class=\"_ _3\"></span>ndo <span class=\"_ _2b\"> </span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermini <span class=\"_ _2b\"> </span>del <span class=\"_ _20\"> </span>contratto <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>sue <span class=\"_ _20\"> </span>pratiche <span class=\"_ _2b\"> </span>commercial<span class=\"_ _3\"></span>i. <span class=\"_ _2b\"> </span>Il<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ell\u2019operazion<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _89\"> </span>l\u2019importo del corris<span class=\"_ _3\"></span>pettivo a cui il Grup<span class=\"_ _3\"></span>po ritiene di<span class=\"_ _3\"></span> aver diritto in camb<span class=\"_ _3\"></span>io del trasf<span class=\"_ _3\"></span>erimento al clie<span class=\"_ _3\"></span>nte dei ben<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> o <span class=\"_ _28\"> </span>serviz<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>promessi, <span class=\"_ _2b\"> </span>esclusi<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>gli <span class=\"_ _2b\"> </span>impo<span class=\"_ _3\"></span>rti <span class=\"_ _28\"> </span>risc<span class=\"_ _3\"></span>ossi <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>terzi. <span class=\"_ _2b\"> </span>Il <span class=\"_ _2b\"> </span>corris<span class=\"_ _3\"></span>pettivo <span class=\"_ _2b\"> </span>pu\u00f2 <span class=\"_ _2b\"> </span>includere <span class=\"_ _2b\"> </span>importi <span class=\"_ _2b\"> </span>fissi,<span class=\"_ _89\"> </span> importi variabili o entramb<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> I <span class=\"_ _f\"></span>ricavi <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>finanziar<span class=\"_ _3\"></span>ia <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>riconosciuti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>competenza <span class=\"_ _f\"></span>temporale. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>proventi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>oneri<span class=\"_ _89\"> </span> sono <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> pr<span class=\"_ _3\"></span>incipio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>petenza <span class=\"_ _3\"></span>temporal<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019opportuna <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ilevazione, <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>necessa<span class=\"_ _3\"></span>rio <span class=\"_ _3\"></span>dei<span class=\"_ _89\"> </span> relativi ratei e risconti<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-704": {
   "value": "Contributi in co<span class=\"_ _2\"></span>nto capitale ed in conto <span class=\"_ _2\"></span>esercizio<span class=\"_ _89\"> </span> I <span class=\"_ _b\"></span>contributi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevat<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>allorch\u00e9 <span class=\"_ _2\"></span>esista <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ragionevole <span class=\"_ _2\"></span>certezza<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>che <span class=\"_ _2\"></span>essi <span class=\"_ _2\"></span>saranno <span class=\"_ _2\"></span>rice<span class=\"_ _3\"></span>vuti <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>che <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>utte <span class=\"_ _b\"></span>le <span class=\"_ _2\"></span>condiz<span class=\"_ _3\"></span>ioni<span class=\"_ _89\"> </span> per la <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>erogazione<span class=\"_ _3\"></span> sara<span class=\"_ _3\"></span>nno <span class=\"_ _3\"></span>rispettate. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>contributi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>\u201cconto cap<span class=\"_ _3\"></span>itale\u201d <span class=\"_ _3\"></span>sono isc<span class=\"_ _3\"></span>ritti <span class=\"_ _3\"></span>nello st<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>patrimoniale<span class=\"_ _89\"> </span> quale p<span class=\"_ _2\"></span>ost<span class=\"_ _3\"></span>a rettificat<span class=\"ff9\">iva del valore <span class=\"_ _2\"></span>di iscrizione del <span class=\"_ _2\"></span>bene cui <span class=\"_ _2\"></span>si riferiscono. I <span class=\"_ _2\"></span>contr<span class=\"_ _3\"></span>ibuti in <span class=\"_ _b\"></span>\u201cc<span class=\"_ _3\"></span>onto esercizio\u201d sono<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>imputati come provento e <span class=\"_ _2\"></span>sono ripartiti, sistematicame<span class=\"_ _3\"></span>nte, nei <span class=\"_ _2\"></span>diff<span class=\"_ _3\"></span>erenti esercizi a compensazione dei <span class=\"_ _2\"></span>costi ad<span class=\"_ _89\"> </span> essi <span class=\"_ _2\"></span>correlati. Ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>di una <span class=\"_ _2\"></span>corretta rappresentazione economica <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>cont<span class=\"_ _3\"></span>ributi <span class=\"_ _2\"></span>sono imputati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _2\"></span>economico<span class=\"_ _89\"> </span> gradualmente, i<span class=\"_ _3\"></span>n relaz<span class=\"_ _3\"></span>ione al<span class=\"_ _3\"></span>la dinamica<span class=\"_ _3\"></span> degli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _3\"></span>relativ<span class=\"_ _3\"></span>i agli <span class=\"_ _3\"></span>investi<span class=\"_ _3\"></span>menti realizzat<span class=\"_ _3\"></span>i, a <span class=\"_ _3\"></span>fronte <span class=\"_ _3\"></span>dei<span class=\"_ _89\"> </span> quali <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>contr<span class=\"_ _3\"></span>ibuti <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>percepiti. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>immobilizzazioni <span class=\"_ _8\"></span>coperte <span class=\"_ _8\"></span>dal <span class=\"_ _f\"></span>contr<span class=\"_ _3\"></span>ibuto <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>pertanto <span class=\"_ _8\"></span>rispettata<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> in <span class=\"_ _f\"></span>ogni <span class=\"_ _f\"></span>esercizio <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>correlazione <span class=\"_ _f\"></span>tra <span class=\"_ _28\"></span>il <span class=\"_ _8\"></span>costo<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>rappresentato <span class=\"_ _f\"></span>dagli <span class=\"_ _f\"></span>am<span class=\"_ _3\"></span>mortamenti, <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>quota <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>contributo <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span> conto capitale<span class=\"_ _3\"></span>, accred<span class=\"_ _3\"></span>itata <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto eco<span class=\"_ _3\"></span>nomico <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>misura<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>tessi.<span class=\"_ _3\"></span> I <span class=\"_ _3\"></span>contributi o<span class=\"_ _3\"></span>ttenuti <span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span> fr<span class=\"ls0\">onte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>investimenti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>attivo <span class=\"_ _f\"></span>fisso<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ff9\">capitalizzati <span class=\"_ _f\"></span>veng<span class=\"_ _3\"></span>ono <span class=\"_ _f\"></span>iscritti <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>passivo <span class=\"_ _f\"></span>nelle <span class=\"_ _f\"></span>voci <span class=\"_ _f\"></span>\u201cAltre <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>non<span class=\"_ _89\"> </span></span></span><span class=\"ls0\"><span class=\"ff9\"><span class=\"_ _3\"></span> </span></span>correnti\u201d e \u201c<span class=\"ff1\">Alt<span class=\"_ _3\"></span>re passivit\u00e0 correnti<span class=\"_ _3\"></span></span><span class=\"ls1c\">\u201d.<span class=\"_ _89\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-778": {
   "value": "Proventi finanzi<span class=\"_ _2\"></span>ari, oneri finanziari e differenz<span class=\"_ _2\"></span>e cambio<span class=\"_ _89\"> </span> I <span class=\"_ _2\"></span>provent<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>i i<span class=\"_ _2\"></span>nclu<span class=\"_ _3\"></span>dono <span class=\"_ _2\"></span>gli interessi <span class=\"_ _2\"></span>attivi sui <span class=\"_ _2\"></span>depositi bancari <span class=\"_ _2\"></span>e postali, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>tili <span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>differenz<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>di cambio<span class=\"_ _89\"> </span> attive  ed <span class=\"_ _e\"> </span><span class=\"ff9\">i  proventi <span class=\"_ _e\"> </span>finanziari  der<span class=\"_ _3\"></span>ivanti  d<span class=\"_ _3\"></span>all\u2019attualizzazione <span class=\"_ _e\"> </span>di  crediti <span class=\"_ _e\"> </span>relativi  a<span class=\"_ _3\"></span>  vendite <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ilazionate <span class=\"_ _3e\"> </span>o<span class=\"_ _3\"></span>ltre<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>l\u2019esercizio. Gli inter<span class=\"_ _3\"></span>essi attivi sono im<span class=\"_ _3\"></span>putati a <span class=\"_ _3\"></span><span class=\"ff1\">conto ec<span class=\"_ _3\"></span>onomico al mo<span class=\"_ _3\"></span>mento della l<span class=\"_ _3\"></span>oro maturazione, al tasso<span class=\"_ _3\"></span> di<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>rendimento effetti<span class=\"_ _3\"></span>vo.<span class=\"_ _89\"> </span> Gli <span class=\"_ _2\"></span>oner<span class=\"_ _3\"></span>i fi<span class=\"_ _2\"></span>na<span class=\"_ _3\"></span>nziari includono gli<span class=\"_ _2\"></span> interessi passivi <span class=\"_ _2\"></span>sui debiti finanziari, <span class=\"_ _2\"></span>calc<span class=\"_ _3\"></span>olati usando <span class=\"_ _2\"></span>il metodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019interesse<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> effettivo, le p<span class=\"_ _3\"></span>erdite e le d<span class=\"_ _3\"></span>ifferenze<span class=\"_ _3\"></span> di cambio<span class=\"_ _3\"></span> passive. A<span class=\"_ _3\"></span>nch\u2019essi sono<span class=\"_ _3\"></span> imputati al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\">co<span class=\"_ _3\"></span>nto econom<span class=\"_ _3\"></span>ico al <span class=\"_ _3\"></span>momento<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>della loro maturazione.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-762": {
   "value": "Proventi finanzi<span class=\"_ _2\"></span>ari, oneri finanziari e differenz<span class=\"_ _2\"></span>e cambio<span class=\"_ _89\"> </span> I <span class=\"_ _2\"></span>provent<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>i i<span class=\"_ _2\"></span>nclu<span class=\"_ _3\"></span>dono <span class=\"_ _2\"></span>gli interessi <span class=\"_ _2\"></span>attivi sui <span class=\"_ _2\"></span>depositi bancari <span class=\"_ _2\"></span>e postali, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>tili <span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>differenz<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>di cambio<span class=\"_ _89\"> </span> attive  ed <span class=\"_ _e\"> </span><span class=\"ff9\">i  proventi <span class=\"_ _e\"> </span>finanziari  der<span class=\"_ _3\"></span>ivanti  d<span class=\"_ _3\"></span>all\u2019attualizzazione <span class=\"_ _e\"> </span>di  crediti <span class=\"_ _e\"> </span>relativi  a<span class=\"_ _3\"></span>  vendite <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ilazionate <span class=\"_ _3e\"> </span>o<span class=\"_ _3\"></span>ltre<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>l\u2019esercizio. Gli inter<span class=\"_ _3\"></span>essi attivi sono im<span class=\"_ _3\"></span>putati a <span class=\"_ _3\"></span><span class=\"ff1\">conto ec<span class=\"_ _3\"></span>onomico al mo<span class=\"_ _3\"></span>mento della l<span class=\"_ _3\"></span>oro maturazione, al tasso<span class=\"_ _3\"></span> di<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>rendimento effetti<span class=\"_ _3\"></span>vo.<span class=\"_ _89\"> </span> Gli <span class=\"_ _2\"></span>oner<span class=\"_ _3\"></span>i fi<span class=\"_ _2\"></span>na<span class=\"_ _3\"></span>nziari includono gli<span class=\"_ _2\"></span> interessi passivi <span class=\"_ _2\"></span>sui debiti finanziari, <span class=\"_ _2\"></span>calc<span class=\"_ _3\"></span>olati usando <span class=\"_ _2\"></span>il metodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019interesse<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> effettivo, le p<span class=\"_ _3\"></span>erdite e le d<span class=\"_ _3\"></span>ifferenze<span class=\"_ _3\"></span> di cambio<span class=\"_ _3\"></span> passive. A<span class=\"_ _3\"></span>nch\u2019essi sono<span class=\"_ _3\"></span> imputati al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\">co<span class=\"_ _3\"></span>nto econom<span class=\"_ _3\"></span>ico al <span class=\"_ _3\"></span>momento<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>della loro maturazione.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-739": {
   "value": "Proventi finanzi<span class=\"_ _2\"></span>ari, oneri finanziari e differenz<span class=\"_ _2\"></span>e cambio<span class=\"_ _89\"> </span> I <span class=\"_ _2\"></span>provent<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>i i<span class=\"_ _2\"></span>nclu<span class=\"_ _3\"></span>dono <span class=\"_ _2\"></span>gli interessi <span class=\"_ _2\"></span>attivi sui <span class=\"_ _2\"></span>depositi bancari <span class=\"_ _2\"></span>e postali, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>tili <span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>differenz<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>di cambio<span class=\"_ _89\"> </span> attive  ed <span class=\"_ _e\"> </span><span class=\"ff9\">i  proventi <span class=\"_ _e\"> </span>finanziari  der<span class=\"_ _3\"></span>ivanti  d<span class=\"_ _3\"></span>all\u2019attualizzazione <span class=\"_ _e\"> </span>di  crediti <span class=\"_ _e\"> </span>relativi  a<span class=\"_ _3\"></span>  vendite <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ilazionate <span class=\"_ _3e\"> </span>o<span class=\"_ _3\"></span>ltre<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>l\u2019esercizio. Gli inter<span class=\"_ _3\"></span>essi attivi sono im<span class=\"_ _3\"></span>putati a <span class=\"_ _3\"></span><span class=\"ff1\">conto ec<span class=\"_ _3\"></span>onomico al mo<span class=\"_ _3\"></span>mento della l<span class=\"_ _3\"></span>oro maturazione, al tasso<span class=\"_ _3\"></span> di<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>rendimento effetti<span class=\"_ _3\"></span>vo.<span class=\"_ _89\"> </span> Gli <span class=\"_ _2\"></span>oner<span class=\"_ _3\"></span>i fi<span class=\"_ _2\"></span>na<span class=\"_ _3\"></span>nziari includono gli<span class=\"_ _2\"></span> interessi passivi <span class=\"_ _2\"></span>sui debiti finanziari, <span class=\"_ _2\"></span>calc<span class=\"_ _3\"></span>olati usando <span class=\"_ _2\"></span>il metodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019interesse<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> effettivo, le p<span class=\"_ _3\"></span>erdite e le d<span class=\"_ _3\"></span>ifferenze<span class=\"_ _3\"></span> di cambio<span class=\"_ _3\"></span> passive. A<span class=\"_ _3\"></span>nch\u2019essi sono<span class=\"_ _3\"></span> imputati al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\">co<span class=\"_ _3\"></span>nto econom<span class=\"_ _3\"></span>ico al <span class=\"_ _3\"></span>momento<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>della loro maturazione.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-705": {
   "value": "Proventi finanzi<span class=\"_ _2\"></span>ari, oneri finanziari e differenz<span class=\"_ _2\"></span>e cambio<span class=\"_ _89\"> </span> I <span class=\"_ _2\"></span>provent<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>i i<span class=\"_ _2\"></span>nclu<span class=\"_ _3\"></span>dono <span class=\"_ _2\"></span>gli interessi <span class=\"_ _2\"></span>attivi sui <span class=\"_ _2\"></span>depositi bancari <span class=\"_ _2\"></span>e postali, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>tili <span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>differenz<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>di cambio<span class=\"_ _89\"> </span> attive  ed <span class=\"_ _e\"> </span><span class=\"ff9\">i  proventi <span class=\"_ _e\"> </span>finanziari  der<span class=\"_ _3\"></span>ivanti  d<span class=\"_ _3\"></span>all\u2019attualizzazione <span class=\"_ _e\"> </span>di  crediti <span class=\"_ _e\"> </span>relativi  a<span class=\"_ _3\"></span>  vendite <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ilazionate <span class=\"_ _3e\"> </span>o<span class=\"_ _3\"></span>ltre<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>l\u2019esercizio. Gli inter<span class=\"_ _3\"></span>essi attivi sono im<span class=\"_ _3\"></span>putati a <span class=\"_ _3\"></span><span class=\"ff1\">conto ec<span class=\"_ _3\"></span>onomico al mo<span class=\"_ _3\"></span>mento della l<span class=\"_ _3\"></span>oro maturazione, al tasso<span class=\"_ _3\"></span> di<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>rendimento effetti<span class=\"_ _3\"></span>vo.<span class=\"_ _89\"> </span> Gli <span class=\"_ _2\"></span>oner<span class=\"_ _3\"></span>i fi<span class=\"_ _2\"></span>na<span class=\"_ _3\"></span>nziari includono gli<span class=\"_ _2\"></span> interessi passivi <span class=\"_ _2\"></span>sui debiti finanziari, <span class=\"_ _2\"></span>calc<span class=\"_ _3\"></span>olati usando <span class=\"_ _2\"></span>il metodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ell\u2019interesse<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> effettivo, le p<span class=\"_ _3\"></span>erdite e le d<span class=\"_ _3\"></span>ifferenze<span class=\"_ _3\"></span> di cambio<span class=\"_ _3\"></span> passive. A<span class=\"_ _3\"></span>nch\u2019essi sono<span class=\"_ _3\"></span> imputati al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\">co<span class=\"_ _3\"></span>nto econom<span class=\"_ _3\"></span>ico al <span class=\"_ _3\"></span>momento<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>della loro maturazione.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-706": {
   "value": "Dividendi<span class=\"_ _89\"> </span> I <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>rice<span class=\"_ _3\"></span>vuti <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>rilevati <span class=\"_ _f\"></span>quando, <span class=\"_ _28\"></span>in <span class=\"_ _f\"></span>seguito <span class=\"_ _28\"> </span><span class=\"ff9\">all\u2019assunzione <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>delibera <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>parte <span class=\"_ _f\"></span>dell\u2019asse<span class=\"_ _3\"></span>mblea, <span class=\"_ _f\"></span>\u00e8<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>stabilito <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>diritto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>riceve<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>pagamento, <span class=\"_ _8\"></span>tipicam<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>coincidente <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>l\u2019<span class=\"_ _3\"></span>incasso;<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>quelli <span class=\"_ _f\"></span>distribuiti <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>incluse <span class=\"_ _8\"></span>nell\u2019area <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>consolidamento<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>controllat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>collegate <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>col<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>metodo <span class=\"_ _8\"></span>del<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>patrimonio netto,<span class=\"_ _3\"></span> <span class=\"ff9\">vengono st<span class=\"_ _3\"></span>ornati con contropartita l<span class=\"_ _3\"></span>a voce \u201cUtili/Pe<span class=\"_ _3\"></span>rdite portati a nu<span class=\"_ _3\"></span>ovo\u201d.<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-707": {
   "value": "Im<span class=\"ff3\">poste sul red<span class=\"_ _2\"></span>dito dell\u2019esercizio<span class=\"ff4\">, attivit<span class=\"_ _2\"></span>\u00e0 fiscali e passivit\u00e0<span class=\"_ _89\"> </span></span></span><span class=\"ff3\"><span class=\"ff4\"> </span></span>fiscali differit<span class=\"_ _2\"></span>e<span class=\"_ _89\"> </span> Le imposte corrent<span class=\"_ _3\"></span>i sono d<span class=\"_ _3\"></span>eterminate in base al<span class=\"_ _3\"></span>la stim<span class=\"_ _3\"></span>a del reddito <span class=\"_ _3\"></span>imponibile in <span class=\"_ _3\"></span>conformit\u00e0 alle<span class=\"_ _3\"></span> disposizioni<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> in <span class=\"_ _2b\"> </span>v<span class=\"_ _3\"></span>igore, <span class=\"_ _20\"> </span>tenendo  conto <span class=\"_ _20\"> </span>delle <span class=\"_ _2b\"> </span>esenz<span class=\"_ _3\"></span>ioni <span class=\"_ _20\"> </span>applicabili,<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>cred<span class=\"_ _3\"></span>iti <span class=\"_ _20\"> </span>d\u2019imposta <span class=\"_ _20\"> </span>spettant<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>gli <span class=\"_ _20\"> </span>effetti <span class=\"_ _20\"> </span>relativi<span class=\"_ _89\"> </span> all\u2019adesione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>\u201cconsolidato <span class=\"_ _3\"></span>fisca<span class=\"_ _3\"></span>le\u201d.<span class=\"ff1\"> <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>red<span class=\"_ _3\"></span>dito <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>quelle relative a voci dir<span class=\"_ _3\"></span>ettamente addebitat<span class=\"_ _3\"></span>e o accreditat<span class=\"_ _3\"></span>e ad una riserva di patri<span class=\"_ _3\"></span>monio netto il cu<span class=\"_ _3\"></span>i effetto <span class=\"_ _8\"></span> fiscale <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>anch\u2019esso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>riconosc<span class=\"_ _3\"></span>iuto <span class=\"_ _8\"></span>direttamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _f\"></span>netto<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>evidenza <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>economico<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>complessivo.<span class=\"_ _89\"> </span> Nel bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>sono ac<span class=\"_ _3\"></span>cantonate <span class=\"_ _3\"></span>le attivit\u00e0 <span class=\"_ _3\"></span>e le passiv<span class=\"_ _3\"></span>it\u00e0 differite <span class=\"_ _3\"></span>relative<span class=\"_ _3\"></span> alle <span class=\"_ _3\"></span>differenze tempora<span class=\"_ _3\"></span>nee<span class=\"_ _89\"> </span> legate  alle  rettifiche  apportate  ai  bilanci  delle  societ\u00e0  consolidate  per  adeguamento<span class=\"_ _3\"></span>  ai  principi  contabili<span class=\"_ _89\"> </span> omogenei <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _3\"></span>non<span class=\"_ _3\"></span>ch\u00e9 <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>diffe<span class=\"_ _3\"></span>renze <span class=\"_ _3\"></span>tempo<span class=\"_ _3\"></span>ranee <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>rte <span class=\"_ _3\"></span>fra <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>vilistici <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>ponibili<span class=\"_ _89\"> </span> fiscali.  Vengono  inoltre  iscritte,  ove  esistenti,  le  attivit\u00e0  anticipate  e  le  passivit\u00e0  differite  originate  dalle<span class=\"_ _89\"> </span> differenze <span class=\"_ _f\"></span>temporanee <span class=\"_ _f\"></span>deducibili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>tassabili <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>carico <span class=\"_ _f\"></span>delle <span class=\"_ _8\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>conseguente<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> valore riconosciuto <span class=\"_ _2\"></span>ai<span class=\"_ _3\"></span> fini <span class=\"_ _2\"></span>fi<span class=\"_ _3\"></span>scali, nonch\u00e9 dalle <span class=\"_ _2\"></span>rettifich<span class=\"_ _3\"></span>e di <span class=\"_ _2\"></span>consolidamento<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Le imposte anticipate sono <span class=\"_ _2\"></span>iscritt<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> in bilancio, conteggiate in base alle aliquote fiscali appl<span class=\"_ _3\"></span>icabili nel periodo in cui il differimento si realizza, solo<span class=\"_ _89\"> </span> se <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>loro <span class=\"_ _2b\"> </span>fut<span class=\"_ _3\"></span>uro <span class=\"_ _2b\"> </span>recu<span class=\"_ _3\"></span>pero <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>probab<span class=\"_ _3\"></span>ile. <span class=\"_ _2b\"> </span>Le <span class=\"_ _2b\"> </span>atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _20\"> </span>fiscal<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>differite <span class=\"_ _20\"> </span>e <span class=\"_ _28\"> </span>le <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>imposte <span class=\"_ _2b\"> </span>differite <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span> classificate <span class=\"_ _f\"></span>tra <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>non <span class=\"_ _28\"></span>correnti.<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>fiscal<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>differite <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>compen<span class=\"_ _3\"></span>sate<span class=\"_ _89\"> </span> quando <span class=\"_ _28\"></span>vi <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>diritto <span class=\"_ _28\"></span>legale <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mpensare <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>imposte <span class=\"_ _28\"> </span>correnti <span class=\"_ _28\"> </span>attive <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>passive <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>quando <span class=\"_ _28\"></span>si <span class=\"_ _28\"></span>riferiscono <span class=\"_ _28\"> </span>ad<span class=\"_ _89\"> </span> imposte dovute alla <span class=\"_ _2\"></span>medesi<span class=\"_ _3\"></span>ma autorit\u00e0 fiscale e <span class=\"_ _2\"></span>la Capogruppo intende liquidare le attivit\u00e0 <span class=\"_ _2\"></span>e le passivit\u00e0 fiscali<span class=\"_ _89\"> </span> correnti su <span class=\"_ _3\"></span>base nett<span class=\"_ _3\"></span>a. <span class=\"_ _3\"></span>Tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>controllate <span class=\"_ _3\"></span>italiane<span class=\"_ _3\"></span>, ad <span class=\"_ _3\"></span>eccezione d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>armat<span class=\"_ _3\"></span>oriale che <span class=\"_ _3\"></span>ha optato<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span> \u201ctonnage <span class=\"_ _8\"></span>tax\u201d, <span class=\"_ _8\"></span><span class=\"ff1\">aderiscono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span></span>al <span class=\"_ _8\"></span>sistema <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>\u201cconsolidat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>fiscale\u201d <span class=\"_ _8\"></span>posto <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>capo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>artt. <span class=\"_ _8\"></span>117 <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>segg. <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>T.U.I<span class=\"_ _3\"></span>.R. <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>analogo <span class=\"_ _8\"></span>sistema <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivato <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>Francia <span class=\"_ _8\"></span>relativamente <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>France <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sue<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> controllate Post<span class=\"_ _3\"></span>ifruit e Fruttica<span class=\"_ _3\"></span> e a Blampin S<span class=\"_ _3\"></span>AS con tut<span class=\"_ _3\"></span>te le sue controllat<span class=\"_ _3\"></span>e.<span class=\"_ _89\"> </span> Attraverso <span class=\"_ _f\"></span>l\u2019emanazione<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Decreto <span class=\"_ _f\"></span>Legislat<span class=\"_ _3\"></span>ivo <span class=\"_ _f\"></span>27 <span class=\"_ _f\"></span>dicembre <span class=\"_ _28\"></span>202<span class=\"_ _2\"></span>3<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>n. <span class=\"_ _f\"></span>209 <span class=\"_ _f\"></span>(e <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>ccessivi <span class=\"_ _f\"></span>Decreti)<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>l\u2019Italia <span class=\"_ _f\"></span>ha<span class=\"_ _89\"> </span> recepito  la <span class=\"_ _20\"> </span>Direttiva <span class=\"_ _20\"> </span>EU <span class=\"_ _20\"> </span>n.  2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>22/2523,  intesa <span class=\"_ _20\"> </span>a  fare <span class=\"_ _20\"> </span>proprio <span class=\"_ _20\"> </span>il <span class=\"_ _20\"> </span>modello  del <span class=\"_ _20\"> </span>Secondo  Pilastro <span class=\"_ _20\"> </span>pubblicato<span class=\"_ _89\"> </span> dall\u2019OCSE, <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>pi\u00f9 <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span>mpia <span class=\"_ _28\"> </span>rifo<span class=\"_ _3\"></span><span class=\"ff1\">r<span class=\"_ _3\"></span>ma <span class=\"_ _28\"> </span>fiscal<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>internaz<span class=\"_ _3\"></span>ionale <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>Global <span class=\"_ _2b\"> </span>Anti<span class=\"_ _3\"></span>-Base <span class=\"_ _28\"> </span>Erosio<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>Mod<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>Rules. <span class=\"_ _28\"></span>Tale <span class=\"_ _f\"></span>modello <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"></span>volto <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>garantire <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>livello <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>imposizion<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>fiscale <span class=\"_ _f\"></span>mi<span class=\"_ _3\"></span>nimo <span class=\"_ _28\"></span>(pari <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span>15%) <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>i <span class=\"_ _28\"> </span>gruppi<span class=\"_ _89\"> </span> multinazionali <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>imprese <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> i <span class=\"_ _3\"></span>gruppi <span class=\"_ _3\"></span>nazionali <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>lar<span class=\"_ _3\"></span>ga <span class=\"_ _3\"></span>scala <span class=\"_ _3\"></span>nell\u2019Unione <span class=\"_ _3\"></span>Euro<span class=\"_ _3\"></span>pea<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>con ricavi <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>periori ad<span class=\"_ _3\"></span> euro<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>750 milioni. Il Grup<span class=\"_ _3\"></span>po rientra nell\u2019ambito di a<span class=\"_ _3\"></span>pplicazione del<span class=\"_ _3\"></span>la normativa in og<span class=\"_ _3\"></span>getto<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span>Il <span class=\"_ _28\"></span>Gruppo <span class=\"_ _f\"></span>ha <span class=\"_ _28\"> </span>applicato <span class=\"_ _28\"> </span>l\u2019eccezione <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>rilevazione <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>all\u2019informativa <span class=\"_ _28\"></span>sulle <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _28\"></span>fiscali <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ifferite<span class=\"_ _89\"> </span> relative alle imposte sul<span class=\"_ _3\"></span> reddito del S<span class=\"_ _3\"></span>econdo Pilastro<span class=\"_ _8\"></span><span class=\"ls1b\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-740": {
   "value": "Im<span class=\"ff3\">poste sul red<span class=\"_ _2\"></span>dito dell\u2019esercizio<span class=\"ff4\">, attivit<span class=\"_ _2\"></span>\u00e0 fiscali e passivit\u00e0<span class=\"_ _89\"> </span></span></span>fiscali differit<span class=\"_ _2\"></span>e<span class=\"_ _89\"> </span>Le imposte corrent<span class=\"_ _3\"></span>i sono d<span class=\"_ _3\"></span>eterminate in base al<span class=\"_ _3\"></span>la stim<span class=\"_ _3\"></span>a del reddito <span class=\"_ _3\"></span>imponibile in <span class=\"_ _3\"></span>conformit\u00e0 alle<span class=\"_ _3\"></span> disposizioni<span class=\"_ _89\"> </span>in <span class=\"_ _2b\"> </span>v<span class=\"_ _3\"></span>igore, <span class=\"_ _20\"> </span>tenendo  conto <span class=\"_ _20\"> </span>delle <span class=\"_ _2b\"> </span>esenz<span class=\"_ _3\"></span>ioni <span class=\"_ _20\"> </span>applicabili,<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>cred<span class=\"_ _3\"></span>iti <span class=\"_ _20\"> </span>d\u2019imposta <span class=\"_ _20\"> </span>spettant<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>gli <span class=\"_ _20\"> </span>effetti <span class=\"_ _20\"> </span>relativi<span class=\"_ _89\"> </span>all\u2019adesione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>\u201cconsolidato <span class=\"_ _3\"></span>fisca<span class=\"_ _3\"></span>le\u201d.<span class=\"ff1\"> <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>red<span class=\"_ _3\"></span>dito <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span></span>quelle relative a voci dir<span class=\"_ _3\"></span>ettamente addebitat<span class=\"_ _3\"></span>e o accreditat<span class=\"_ _3\"></span>e ad una riserva di patri<span class=\"_ _3\"></span>monio netto il cu<span class=\"_ _3\"></span>i effetto fiscale <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>anch\u2019esso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>riconosc<span class=\"_ _3\"></span>iuto <span class=\"_ _8\"></span>direttamente <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _f\"></span>netto<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>data <span class=\"_ _f\"></span>evidenza <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>economico<span class=\"_ _89\"> </span></span>complessivo.<span class=\"_ _89\"> </span>Nel bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>sono ac<span class=\"_ _3\"></span>cantonate <span class=\"_ _3\"></span>le attivit\u00e0 <span class=\"_ _3\"></span>e le passiv<span class=\"_ _3\"></span>it\u00e0 differite <span class=\"_ _3\"></span>relative<span class=\"_ _3\"></span> alle <span class=\"_ _3\"></span>differenze tempora<span class=\"_ _3\"></span>nee<span class=\"_ _89\"> </span>legate  alle  rettifiche  apportate  ai  bilanci  delle  societ\u00e0  consolidate  per  adeguamento<span class=\"_ _3\"></span>  ai  principi  contabili<span class=\"_ _89\"> </span>omogenei <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _3\"></span>non<span class=\"_ _3\"></span>ch\u00e9 <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>diffe<span class=\"_ _3\"></span>renze <span class=\"_ _3\"></span>tempo<span class=\"_ _3\"></span>ranee <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>rte <span class=\"_ _3\"></span>fra <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>vilistici <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>ponibili<span class=\"_ _89\"> </span>fiscali.  Vengono  inoltre  iscritte,  ove  esistenti,  le  attivit\u00e0  anticipate  e  le  passivit\u00e0  differite  originate  dalle<span class=\"_ _89\"> </span>differenze <span class=\"_ _f\"></span>temporanee <span class=\"_ _f\"></span>deducibili <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>tassabili <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>carico <span class=\"_ _f\"></span>delle <span class=\"_ _8\"></span>att<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>conseguente<span class=\"_ _89\"> </span>valore riconosciuto <span class=\"_ _2\"></span>ai<span class=\"_ _3\"></span> fini <span class=\"_ _2\"></span>fi<span class=\"_ _3\"></span>scali, nonch\u00e9 dalle <span class=\"_ _2\"></span>rettifich<span class=\"_ _3\"></span>e di <span class=\"_ _2\"></span>consolidamento<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Le imposte anticipate sono <span class=\"_ _2\"></span>iscritt<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>in bilancio, conteggiate in base alle aliquote fiscali appl<span class=\"_ _3\"></span>icabili nel periodo in cui il differimento si realizza, solo<span class=\"_ _89\"> </span>se <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>loro <span class=\"_ _2b\"> </span>fut<span class=\"_ _3\"></span>uro <span class=\"_ _2b\"> </span>recu<span class=\"_ _3\"></span>pero <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>probab<span class=\"_ _3\"></span>ile. <span class=\"_ _2b\"> </span>Le <span class=\"_ _2b\"> </span>atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _20\"> </span>fiscal<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>differite <span class=\"_ _20\"> </span>e <span class=\"_ _28\"> </span>le <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>imposte <span class=\"_ _2b\"> </span>differite <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span>classificate <span class=\"_ _f\"></span>tra <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>non <span class=\"_ _28\"></span>correnti.<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>fiscal<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>differite <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>compen<span class=\"_ _3\"></span>sate<span class=\"_ _89\"> </span>quando <span class=\"_ _28\"></span>vi <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>diritto <span class=\"_ _28\"></span>legale <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mpensare <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>imposte <span class=\"_ _28\"> </span>correnti <span class=\"_ _28\"> </span>attive <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>passive <span class=\"_ _28\"> </span>e <span class=\"_ _28\"></span>quando <span class=\"_ _28\"></span>si <span class=\"_ _28\"></span>riferiscono <span class=\"_ _28\"> </span>ad<span class=\"_ _89\"> </span>imposte dovute alla <span class=\"_ _2\"></span>medesi<span class=\"_ _3\"></span>ma autorit\u00e0 fiscale e <span class=\"_ _2\"></span>la Capogruppo intende liquidare le attivit\u00e0 <span class=\"_ _2\"></span>e le passivit\u00e0 fiscali<span class=\"_ _89\"> </span>correnti su <span class=\"_ _3\"></span>base nett<span class=\"_ _3\"></span>a. <span class=\"_ _3\"></span>Tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>controllate <span class=\"_ _3\"></span>italiane<span class=\"_ _3\"></span>, ad <span class=\"_ _3\"></span>eccezione d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>armat<span class=\"_ _3\"></span>oriale che <span class=\"_ _3\"></span>ha optato<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span>\u201ctonnage <span class=\"_ _8\"></span>tax\u201d, <span class=\"_ _8\"></span><span class=\"ff1\">aderiscono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span></span>al <span class=\"_ _8\"></span>sistema <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>\u201cconsolidat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>fiscale\u201d <span class=\"_ _8\"></span>posto <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>capo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>artt. <span class=\"_ _8\"></span>117 <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span></span>segg. <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>T.U.I<span class=\"_ _3\"></span>.R. <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>analogo <span class=\"_ _8\"></span>sistema <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivato <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>Francia <span class=\"_ _8\"></span>relativamente <span class=\"_ _8\"></span>alla <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>France <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sue<span class=\"_ _89\"> </span>controllate Post<span class=\"_ _3\"></span>ifruit e Fruttica<span class=\"_ _3\"></span> e a Blampin S<span class=\"_ _3\"></span>AS con tut<span class=\"_ _3\"></span>te le sue controllat<span class=\"_ _3\"></span>e.<span class=\"_ _89\"> </span>Attraverso <span class=\"_ _f\"></span>l\u2019emanazione<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Decreto <span class=\"_ _f\"></span>Legislat<span class=\"_ _3\"></span>ivo <span class=\"_ _f\"></span>27 <span class=\"_ _f\"></span>dicembre <span class=\"_ _28\"></span>202<span class=\"_ _2\"></span>3<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>n. <span class=\"_ _f\"></span>209 <span class=\"_ _f\"></span>(e <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>ccessivi <span class=\"_ _f\"></span>Decreti)<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>l\u2019Italia <span class=\"_ _f\"></span>ha<span class=\"_ _89\"> </span>recepito  la <span class=\"_ _20\"> </span>Direttiva <span class=\"_ _20\"> </span>EU <span class=\"_ _20\"> </span>n.  2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>22/2523,  intesa <span class=\"_ _20\"> </span>a  fare <span class=\"_ _20\"> </span>proprio <span class=\"_ _20\"> </span>il <span class=\"_ _20\"> </span>modello  del <span class=\"_ _20\"> </span>Secondo  Pilastro <span class=\"_ _20\"> </span>pubblicato<span class=\"_ _89\"> </span>dall\u2019OCSE, <span class=\"_ _28\"> </span>nell\u2019amb<span class=\"_ _3\"></span>ito <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>pi\u00f9 <span class=\"_ _28\"> </span>a<span class=\"_ _3\"></span>mpia <span class=\"_ _28\"> </span>rifo<span class=\"_ _3\"></span><span class=\"ff1\">r<span class=\"_ _3\"></span>ma <span class=\"_ _28\"> </span>fiscal<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>internaz<span class=\"_ _3\"></span>ionale <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>Global <span class=\"_ _2b\"> </span>Anti<span class=\"_ _3\"></span>-Base <span class=\"_ _28\"> </span>Erosio<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>Mod<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span></span>Rules. <span class=\"_ _28\"></span>Tale <span class=\"_ _f\"></span>modello <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"></span>volto <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>garantire <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>livello <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>imposizion<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>fiscale <span class=\"_ _f\"></span>mi<span class=\"_ _3\"></span>nimo <span class=\"_ _28\"></span>(pari <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span>15%) <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>i <span class=\"_ _28\"> </span>gruppi<span class=\"_ _89\"> </span>multinazionali <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>imprese <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> i <span class=\"_ _3\"></span>gruppi <span class=\"_ _3\"></span>nazionali <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>lar<span class=\"_ _3\"></span>ga <span class=\"_ _3\"></span>scala <span class=\"_ _3\"></span>nell\u2019Unione <span class=\"_ _3\"></span>Euro<span class=\"_ _3\"></span>pea<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>con ricavi <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>periori ad<span class=\"_ _3\"></span> euro<span class=\"_ _89\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-708": {
   "value": "Criteri di conve<span class=\"_ _2\"></span>rs<span class=\"_ _3\"></span>ione delle po<span class=\"_ _2\"></span>ste in valuta<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>I <span class=\"_ _14\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2a\"> </span>ed <span class=\"_ _2a\"> </span>i <span class=\"_ _14\"> </span>rica<span class=\"_ _3\"></span>vi <span class=\"_ _2a\"> </span>denominati<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>valute <span class=\"_ _14\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _2a\"> </span>dall\u2019eu<span class=\"_ _3\"></span>ro, <span class=\"_ _14\"> </span>co<span class=\"_ _3\"></span>s\u00ec <span class=\"_ _2a\"> </span>come <span class=\"_ _2a\"> </span>gli <span class=\"_ _2a\"> </span>investimenti <span class=\"_ _2a\"> </span>effettuati <span class=\"_ _2a\"> </span>i<span class=\"_ _3\"></span>n<span class=\"_ _89\"> </span> immobilizzazioni tecniche e <span class=\"_ _2\"></span>parteci<span class=\"_ _3\"></span>pazioni, <span class=\"_ _2\"></span>sono contab<span class=\"_ _3\"></span>ilizzati con <span class=\"_ _2\"></span>riferimento ai <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ambi storici <span class=\"_ _2\"></span>della data delle<span class=\"_ _89\"> </span> relative operazioni.<span class=\"_ _3\"></span> I credit<span class=\"_ _3\"></span>i ed i deb<span class=\"_ _3\"></span>iti in valuta sono<span class=\"_ _3\"></span> originariamente <span class=\"_ _3\"></span>iscritti sulla <span class=\"_ _3\"></span>base dei cambi st<span class=\"_ _3\"></span>orici delle<span class=\"_ _89\"> </span> relative <span class=\"_ _28\"></span>operazioni, <span class=\"_ _f\"></span>con <span class=\"_ _28\"> </span>le <span class=\"_ _28\"></span>differenze <span class=\"_ _f\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>real<span class=\"_ _3\"></span>izzate <span class=\"_ _28\"></span>in <span class=\"_ _f\"></span>occasione<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019incasso <span class=\"_ _28\"></span>o <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>iscritte <span class=\"_ _28\"></span>a<span class=\"_ _89\"> </span> conto eco<span class=\"_ _3\"></span>nomico; i credit<span class=\"_ _3\"></span>i e<span class=\"_ _3\"></span> debiti <span class=\"_ _3\"></span>in valuta <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ess<span class=\"_ _3\"></span>ere al<span class=\"_ _3\"></span>la data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff9\">chiusura dell<span class=\"_ _3\"></span>\u2019esercizio ven<span class=\"_ _3\"></span>gono valor<span class=\"_ _3\"></span>izzati ai<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>cambi del 31 dicembre<span class=\"_ _3\"></span>. I relativi utili e <span class=\"_ _3\"></span>perdite su camb<span class=\"_ _3\"></span>i sono imputati a co<span class=\"_ _3\"></span>nto economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-709": {
   "value": "Utile per azione<span class=\"_ _89\"> </span><span class=\"_ _2\"></span> L<span class=\"ff9\">\u2019utile</span>/perdita <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>azione <span class=\"_ _14\"> </span><span class=\"ls22\">\u00e8 <span class=\"_ _14\"> </span></span><span class=\"ff9\">calcolat<span class=\"_ _3\"></span>o <span class=\"_ _2e\"> </span>dividend<span class=\"_ _3\"></span>o <span class=\"_ _2e\"> </span>l\u2019ut<span class=\"_ _3\"></span>ile/perd<span class=\"_ _3\"></span>ita <span class=\"_ _2e\"> </span>dell\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _3\"></span></span> <span class=\"_ _2e\"> </span>at<span class=\"_ _3\"></span>tribuibile <span class=\"_ _2e\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _14\"> </span>soci <span class=\"_ _2e\"> </span>dell<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span> controllante<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>num<span class=\"_ _3\"></span>ero <span class=\"_ _8\"></span>medio <span class=\"_ _3\"></span>ponderat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>delle <span class=\"_ _8\"></span>azioni <span class=\"_ _3\"></span>ord<span class=\"_ _3\"></span>inarie <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>circolazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>imento,<span class=\"_ _89\"> </span> escludendo <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>azioni <span class=\"_ _8\"></span>proprie. <span class=\"_ _3\"></span>Ai <span class=\"_ _8\"></span>fini <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>calcolo <span class=\"_ _8\"></span>dell\u2019utile<span class=\"_ _8\"></span><span class=\"ff1\">/perdita <span class=\"_ _3\"></span>diluito <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>azion<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>media <span class=\"_ _3\"></span>pond<span class=\"_ _3\"></span>erata <span class=\"_ _3\"></span>delle<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>azioni <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>circolazione <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>dificata <span class=\"_ _3\"></span>assum<span class=\"_ _3\"></span>endo <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>conv<span class=\"_ _3\"></span>ersione <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tutte <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>potenz<span class=\"_ _3\"></span>iali <span class=\"_ _3\"></span>azio<span class=\"_ _3\"></span>ni <span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _f\"></span>omportano <span class=\"_ _3\"></span>un<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> effetto diluitivo.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-710": {
   "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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-786": {
   "value": "Uso di stime, ri<span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>chi ed ince<span class=\"_ _2\"></span>rtezze<span class=\"_ _89\"> </span>La <span class=\"_ _8\"></span>redazion<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _f\"></span>consolidato <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>relati<span class=\"_ _3\"></span>ve <span class=\"_ _8\"></span>not<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>pplicazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _8\"></span>IFRS <span class=\"_ _f\"></span>richiede <span class=\"_ _8\"></span>da <span class=\"_ _f\"></span>parte <span class=\"_ _8\"></span>della<span class=\"_ _89\"> </span>Direzione <span class=\"_ _8\"></span>l\u2019effet<span class=\"_ _3\"></span>tuazione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>stime <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"></span>effetto <span class=\"_ _8\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>valori <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>ricavi, <span class=\"_ _8\"></span>costi <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>delle <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sull\u2019informativa <span class=\"_ _8\"></span>relativa <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _f\"></span><span class=\"ff1\">e <span class=\"_ _8\"></span>passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>potenz<span class=\"_ _3\"></span>iali <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>riferimento.<span class=\"_ _89\"> </span></span>Le <span class=\"_ _2b\"> </span>stime <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>utilizzate <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _2b\"> </span>basate <span class=\"_ _20\"> </span>sull\u2019esperienza, <span class=\"_ _28\"> </span>su <span class=\"_ _20\"> </span>altri <span class=\"_ _28\"> </span>fat<span class=\"_ _3\"></span>tori <span class=\"_ _2b\"> </span>considerati <span class=\"_ _2b\"> </span>rile<span class=\"_ _3\"></span>vanti <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>sulle<span class=\"_ _89\"> </span>informazioni disponibili. <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>isultati che <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>consu<span class=\"_ _3\"></span>ntiveranno<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>potrebbero pertanto <span class=\"_ _2\"></span>diff<span class=\"_ _3\"></span>erire <span class=\"_ _2\"></span>da tali <span class=\"_ _2\"></span>stime. Le <span class=\"_ _2\"></span>stime<span class=\"_ _89\"> </span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>assunzioni <span class=\"_ _8\"></span>possono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>variare <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>ercizio <span class=\"_ _8\"></span>all\u2019altro <span class=\"_ _8\"></span>e, <span class=\"_ _f\"></span>pertanto <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>riviste<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>periodicamente; <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>ogni <span class=\"_ _8\"></span>variazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>esse <span class=\"_ _8\"></span>ap<span class=\"_ _3\"></span>portate <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>rifl<span class=\"_ _3\"></span>esse <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>per<span class=\"_ _3\"></span>iodo <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _f\"></span>avviene <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>rev<span class=\"_ _3\"></span>isione <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span>stima. <span class=\"_ _8\"></span>Le <span class=\"_ _8\"></span>princi<span class=\"_ _3\"></span>pali <span class=\"_ _8\"></span>stime, <span class=\"_ _f\"></span>per <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>ma<span class=\"_ _3\"></span>ggiormente <span class=\"_ _8\"></span>richie<span class=\"_ _3\"></span><span class=\"ff9\">sto <span class=\"_ _8\"></span>l\u2019imp<span class=\"_ _3\"></span>iego <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valu<span class=\"_ _3\"></span>tazioni <span class=\"_ _8\"></span>soggettive <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>part<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>della Direzione<span class=\"_ _3\"></span>, vengono utilizzat<span class=\"_ _3\"></span>e tipicamente<span class=\"_ _3\"></span> per: -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">determinazione <span class=\"_ _28\"> </span>degli <span class=\"_ _28\"> </span>acca<span class=\"_ _3\"></span>ntonamenti <span class=\"_ _2b\"> </span>ai <span class=\"_ _28\"> </span>fondi <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>valutazione <span class=\"_ _28\"> </span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>altre<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>eventuali <span class=\"_ _28\"> </span>sval<span class=\"_ _3\"></span>utazioni <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>attivit\u00e0;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">calcolo del fair value delle att<span class=\"_ _3\"></span>ivit\u00e0 biologiche;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">acquisizioni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>elativa <span class=\"_ _28\"> </span>determ<span class=\"_ _3\"></span>inazione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>fair <span class=\"_ _28\"> </span>value<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>uso <span class=\"_ _28\"> </span>ident<span class=\"_ _3\"></span>ificazione <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>avviamento, anche a t<span class=\"_ _3\"></span>itolo provvisorio;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">definizione della vita utile delle im<span class=\"_ _3\"></span>mobilizzazioni e<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>i correlati ammo<span class=\"_ _3\"></span>rtamenti; </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">accantonamenti <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>fondi <span class=\"_ _f\"></span>rischi <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>natura <span class=\"_ _f\"></span>ambientale <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _f\"></span>correlate <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>contenziosi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>natur<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span></span></span>legale <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>fiscal<span class=\"_ _3\"></span>e; <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>pa<span class=\"_ _3\"></span>rticolare, <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>process<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>valutati<span class=\"_ _3\"></span>vi <span class=\"_ _2b\"> </span>riguardano<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>sia <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>det<span class=\"_ _3\"></span>ermina<span class=\"_ _3\"></span>zione <span class=\"_ _2b\"> </span>del <span class=\"_ _20\"> </span>grado <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span>probabilit\u00e0 <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span>vveramento<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>delle <span class=\"_ _28\"></span>condizioni <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _28\"></span>possono <span class=\"_ _28\"></span>comportare <span class=\"_ _28\"> </span>un<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>esborso<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>finanziario, <span class=\"_ _28\"></span>sia <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>quantificazione del rela<span class=\"_ _3\"></span>tivo ammontare; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">conteggio <span class=\"_ _3\"></span>del<span class=\"ff9\">le <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>differite <span class=\"_ _8\"></span>attive, <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>iscrizione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>sup<span class=\"_ _3\"></span>portata <span class=\"_ _8\"></span>dalle <span class=\"_ _3\"></span>prosp<span class=\"_ _3\"></span>ettive <span class=\"_ _8\"></span>d\u2019imponibilit\u00e0<span class=\"_ _89\"> </span></span></span></span>del <span class=\"_ _e\"> </span>Gruppo  r<span class=\"_ _3\"></span>isultanti <span class=\"_ _e\"> </span>dalla <span class=\"_ _e\"> </span>redditivit\u00e0 <span class=\"_ _3e\"> </span>at<span class=\"_ _3\"></span>tesa <span class=\"_ _e\"> </span>prevista <span class=\"_ _e\"> </span>dai  p<span class=\"_ _3\"></span>iani <span class=\"_ _e\"> </span>industriali <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>dalla <span class=\"_ _e\"> </span>prev<span class=\"_ _8\"></span>isione  d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>composizione <span class=\"ff9\">de<span class=\"_ _3\"></span>i \u201cconsolidati fiscali\u201d; </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">veri<span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>ica <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>tenuta <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"></span>immateriali, <span class=\"_ _28\"> </span>materiali <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _28\"></span>partecipazioni <span class=\"_ _f\"></span>bas<span class=\"_ _3\"></span>ata, <span class=\"_ _f\"></span>per<span class=\"_ _89\"> </span></span></span>quanto <span class=\"_ _8\"></span>concern<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>stima <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>valore <span class=\"_ _8\"></span>d\u2019uso, <span class=\"_ _f\"></span>sull\u2019<span class=\"_ _3\"></span><span class=\"ff1\">utilizzo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>piani <span class=\"_ _8\"></span>finanziari <span class=\"_ _f\"></span>elaborati <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nsieme <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>assunzioni <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>ipotesi <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>eve<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>futuri <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>non <span class=\"_ _28\"> </span>necessa<span class=\"_ _3\"></span>riamente <span class=\"_ _28\"> </span>si <span class=\"_ _2b\"> </span>verificheranno.<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Analoghi <span class=\"_ _2b\"> </span>process<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>estimativi sono <span class=\"_ _2\"></span>necessa<span class=\"_ _3\"></span>ri <span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>n caso <span class=\"_ _2\"></span>di riferimento al <span class=\"_ _2\"></span>valore di <span class=\"_ _2\"></span>presu<span class=\"_ _3\"></span>mibile <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ealizzo a <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ausa dell\u2019incertezza<span class=\"_ _89\"> </span>insita in ogni negoziaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span>Si segnala<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _8\"></span>non si<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>verificate <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> val<span class=\"_ _3\"></span>utazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> delle attivit\u00e0 <span class=\"_ _2\"></span>immater<span class=\"_ _3\"></span>iali <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>iverse dall\u2019avviamento, nella scelta <span class=\"_ _2\"></span>del metodo di <span class=\"_ _2\"></span>ammo<span class=\"_ _3\"></span>rtamento, n\u00e9 <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>e siano <span class=\"_ _2\"></span>stati<span class=\"_ _89\"> </span> individuati  indicatori  endogen<span class=\"ff9\">i  ed  esogeni <span class=\"_ _20\"> </span>che  diano  un\u2019indicazione  che  le <span class=\"_ _20\"> </span>immobilizzazioni  immateriali<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>possano aver subito una rid<span class=\"_ _3\"></span>uzione di valo<span class=\"_ _3\"></span>re.<span class=\"_ _89\"> </span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span><span class=\"ls45\">ha</span> <span class=\"_ _8\"></span>verificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>enuta <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>quattro <span class=\"_ _8\"></span>uni<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _8\"></span>Cale <span class=\"_ _8\"></span>Ross<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>ragione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>l prevedibile andamento <span class=\"_ _2\"></span>futu<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>del business <span class=\"_ _2\"></span>stesso<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>avvisando pertanto <span class=\"_ _2\"></span>necessit<span class=\"_ _3\"></span>\u00e0 di<span class=\"_ _2\"></span> <span class=\"ffc\">i<span class=\"_ _3\"></span>mpairment<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e </span></span>delle navi stesse.<span class=\"_ _89\"> </span>Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _20\"> </span><span class=\"ls26\">20</span>24 <span class=\"_ _20\"> </span><span class=\"ff9\">il <span class=\"_ _28\"> </span>Gr<span class=\"_ _3\"></span>uppo <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>verificato<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>l\u2019insussistenza <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>indicato<span class=\"_ _3\"></span>ri <span class=\"_ _2b\"> </span>endog<span class=\"_ _3\"></span>eni <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>eso<span class=\"_ _3\"></span>geni <span class=\"_ _2b\"> </span>di  p<span class=\"_ _2\"></span>ossibil<span class=\"_ _3\"></span>e </span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>della <span class=\"_ _28\"> </span>voce <span class=\"_ _28\"></span>Immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>macchinar<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>Di <span class=\"_ _28\"></span>conseguenza, <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _28\"> </span>Immobili,<span class=\"_ _3\"></span> impianti e macchinar<span class=\"_ _3\"></span>i non \u00e8 st<span class=\"_ _3\"></span>ato sottoposto a t<span class=\"_ _3\"></span>est di impairment<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>NOTA 6. Attivit<span class=\"_ _2\"></span>\u00e0 fiscali differite  <table class=\"s w37c h213\" id=\"_9982db6f-f85a-4b53-ad05-19380fc44a9b\"><tr><td class=\"c x181 y132d w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y132d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y132d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y132d w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y132e w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x20c y132e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x182 y132e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td><td class=\"c x20d y132e w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(560) </div></td></tr></table>Le <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>differit<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>rile<span class=\"_ _3\"></span>vate <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>crit<span class=\"_ _3\"></span>erio <span class=\"_ _8\"></span>prudenz<span class=\"_ _3\"></span>iale <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>ne<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>valutato <span class=\"_ _8\"></span>rag<span class=\"_ _3\"></span>ionevole <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span> probabile il loro recupero a <span class=\"_ _2\"></span>mezzo dei futuri imponibili; esse possono derivare dalle differenze temporanee tra<span class=\"_ _89\"> </span> il valore dell<span class=\"_ _3\"></span>e attivit\u00e0 <span class=\"_ _3\"></span>e passi<span class=\"_ _3\"></span>vit\u00e0 rifless<span class=\"_ _3\"></span>i nel b<span class=\"_ _3\"></span>ilancio <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al valore <span class=\"_ _3\"></span>delle stesse <span class=\"_ _3\"></span>ai fini fi<span class=\"_ _3\"></span>scali co<span class=\"_ _3\"></span>s\u00ec come dal<span class=\"_ _3\"></span>le<span class=\"_ _89\"> </span> perdite fiscali riportabil<span class=\"_ _3\"></span>i agli esercizi suc<span class=\"_ _3\"></span>cessivi. <span class=\"_ _3\"></span> La voce A<span class=\"_ _3\"></span>ttivit\u00e0 fiscal<span class=\"_ _3\"></span>i diffe<span class=\"_ _3\"></span>rite al <span class=\"_ _3\"></span>31 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4, <span class=\"_ _3\"></span>pari ad<span class=\"_ _3\"></span> euro <span class=\"_ _3\"></span>6.981<span class=\"_ _3\"></span> miglia<span class=\"_ _3\"></span>ia \u00e8 <span class=\"_ _3\"></span>rilevata s<span class=\"_ _3\"></span>ia in <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>alla<span class=\"_ _89\"> </span> valorizzazione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>pregresse <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _8\"></span>italiane <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>estere, <span class=\"_ _8\"></span>che<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>tem<span class=\"_ _3\"></span>porali <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span> imponibilit\u00e0/deducibil<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>ricavi <span class=\"_ _26\"> </span>secondo <span class=\"_ _25\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>rispettive <span class=\"_ _26\"> </span>normative <span class=\"_ _25\"> </span>fiscal<span class=\"_ _3\"></span>i, <span class=\"_ _25\"> </span>quali <span class=\"_ _25\"> </span>ad <span class=\"_ _25\"> </span>es<span class=\"_ _3\"></span>empio <span class=\"_ _26\"> </span>gli<span class=\"_ _89\"> </span> accantonamenti ai <span class=\"_ _2\"></span>fondi <span class=\"_ _2\"></span>ris<span class=\"_ _3\"></span>chi <span class=\"_ _2\"></span>e svalutazione <span class=\"_ _2\"></span>crediti, nonch\u00e9 <span class=\"_ _2\"></span>alle scritture <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ransizione <span class=\"_ _2\"></span>ai principi <span class=\"_ _2\"></span>IFRS, quali<span class=\"_ _89\"> </span> ad  esempio  la  determinazione  della  p<span class=\"_ _2\"></span>assi<span class=\"_ _3\"></span>vit\u00e0  per  benefici  definiti  ai <span class=\"_ _20\"> </span>dipendenti  secondo  la  metodologia<span class=\"_ _89\"> </span> attuariale. <span class=\"_ _3\"></span> Per <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>concerne <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>composiz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>movimentaz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tale <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>rimanda <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>riportato <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span> tabella sotto<span class=\"_ _3\"></span>stante e nella Nota 29 \u201cImpost<span class=\"_ _3\"></span>e sul reddito<span class=\"_ _3\"></span>\u201d. <span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w32d h214\" id=\"_41556ad6-064c-4957-8fce-f03c8f8e71b1\"><tr><td class=\"c x181 y132f wa h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y132f wb h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y132f wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1330 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Perdite fiscali </div></td><td class=\"c x1d9 y1330 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.236  </div></td><td class=\"c x183 y1330 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.670  </div></td></tr><tr><td class=\"c x181 y1331 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto Piani benefici definiti ai dipendenti </div></td><td class=\"c x1d9 y1331 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1331 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">709  </div></td></tr><tr><td class=\"c x181 y1332 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti/Avviamenti/Marchio </div></td><td class=\"c x1d9 y1332 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">443 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1332 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">519  </div></td></tr><tr><td class=\"c x181 y1333 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazioni ed accantonamenti </div></td><td class=\"c x1d9 y1333 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">760  </div></td><td class=\"c x183 y1333 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">815  </div></td></tr><tr><td class=\"c x181 y1334 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x1d9 y1334 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">179  </div></td><td class=\"c x183 y1334 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">270  </div></td></tr><tr><td class=\"c x181 y1335 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Vari minori </div></td><td class=\"c x1d9 y1335 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">669 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1335 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">557 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1336 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x1d9 y1336 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x183 y1336 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td></tr></table>Il <span class=\"_ _2\"></span>sa<span class=\"_ _3\"></span>ldo dei <span class=\"_ _2\"></span>crediti<span class=\"_ _3\"></span> v<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>rso societ\u00e0 del <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po collegate <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> correlate si <span class=\"_ _2\"></span>riferisce principal<span class=\"_ _3\"></span>mente a <span class=\"_ _2\"></span>normal<span class=\"_ _3\"></span>i crediti <span class=\"_ _2\"></span>di<span class=\"_ _89\"> </span> fornitura e per l\u2019anal<span class=\"_ _3\"></span>isi delle posizioni s<span class=\"_ _3\"></span>i rimanda alla <span class=\"_ _3\"></span>Nota 34 sulle parti correlat<span class=\"_ _3\"></span>e. <span class=\"_ _8\"></span><span class=\"ff1\"> </span>Di <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>riporta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>movimentazione <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fondo <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>credit<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>predispone <span class=\"_ _8\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un\u2019ottica<span class=\"_ _89\"> </span> realistica basata sull<span class=\"_ _3\"></span>\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disc<span class=\"_ _3\"></span>iplinato dall\u2019IFRS 9<span class=\"_ _3\"></span> \u201c<span class=\"_ _8\"></span><span class=\"ffc\">expected losses</span><span class=\"ls1c\">\u201d<span class=\"_ _89\"> </span></span><span class=\"ls1c\"> </span>e ch<span class=\"_ _2\"></span>e risulta, inoltre, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>prensiva di <span class=\"_ _2\"></span>una quota di euro 50 <span class=\"_ _2\"></span>migliaia a fronte <span class=\"_ _2\"></span>del pi\u00f9 ge<span class=\"_ _2\"></span>ner<span class=\"_ _3\"></span>ico rischio <span class=\"_ _2\"></span>di mancato<span class=\"_ _89\"> </span> incasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tutte <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>fi<span class=\"_ _2\"></span>nanziar<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>esposte <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>bilancio. <span class=\"_ _f\"></span>Alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bilancio <span class=\"_ _f\"></span>rimangono <span class=\"_ _8\"></span>iscr<span class=\"_ _3\"></span>itti <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>10,7<span class=\"_ _89\"> </span> milioni, <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte p<span class=\"_ _2\"></span>i\u00f9 <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ignificativa, <span class=\"_ _2\"></span>quasi euro <span class=\"_ _2\"></span>8,9 mi<span class=\"_ _2\"></span>lion<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>capo <span class=\"_ _2\"></span>alla principale <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _2\"></span>dist<span class=\"_ _3\"></span>ributric<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> italiana, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>portoghese, <span class=\"_ _8\"></span>greca<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>spa<span class=\"_ _3\"></span>gnola <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fro<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>scadu<span class=\"_ _3\"></span>ti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>pres<span class=\"_ _3\"></span>soch\u00e9<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>intera<span class=\"_ _3\"></span>mente <span class=\"_ _8\"></span>svalut<span class=\"_ _3\"></span>ati<span class=\"_ _89\"> </span> nella fascia oltre l\u2019anno.<span class=\"_ _89\"> </span>NOTA 15. Altre <span class=\"_ _2\"></span>passivit\u00e0 non correnti <table class=\"s w3d8 h229\" id=\"_40d54891-d10d-4be3-a589-933aef88f8eb\"><tr><td class=\"c x181 y141c wa h30\"><div class=\"t m0 xa h14 ybe1 ffa fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff6\"> </span></div></td><td class=\"c x1d9 y141c w152 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y141c w152 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1bb y141c w153 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y141d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1d9 y141d w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">725  </div></td><td class=\"c x1e6 y141d w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">548  </div></td><td class=\"c x1bb y141d w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">177  </div></td></tr></table>La v<span class=\"_ _2\"></span>oc<span class=\"_ _3\"></span>e \u201cAltre <span class=\"_ _2\"></span>passivit\u00e0 non <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orrenti\u201d ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _b\"></span>ad<span class=\"_ _3\"></span> euro <span class=\"ff1\">725 <span class=\"_ _2\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> 31 <span class=\"_ _2\"></span>dicembre 2024, <span class=\"_ _2\"></span>con un <span class=\"ls20\">in</span>cremento </span>di <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>77 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>rispetto <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2023, <span class=\"_ _28\"></span>legato <span class=\"_ _28\"> </span>al<span class=\"ff9\">l\u2019incremento<span class=\"_ _3\"></span></span> <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>risconti <span class=\"_ _28\"></span>passivi <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _28\"></span>proventi <span class=\"_ _28\"></span>e contributi destinati ad ess<span class=\"_ _3\"></span>ere rilasciati a<span class=\"_ _3\"></span> conto econom<span class=\"_ _3\"></span>ico nei futuri eserc<span class=\"_ _3\"></span>izi.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> NOTA 17. Fondi<span class=\"_ _2\"></span>  <table class=\"s w3da h22b\" id=\"_078168a6-04fb-4329-8e28-77e446cee199\"><tr><td class=\"c x181 y1420 wa h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1420 w173 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y1420 w173 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x22f y1420 w15 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1421 wa h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo per restituzione parco contenitori </div></td><td class=\"c x1d9 y1421 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">4.477  </div></td><td class=\"c x1e6 y1421 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.892  </div></td><td class=\"c x22f y1421 w15 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">585  </div></td></tr><tr><td class=\"c x181 y1422 wa h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Fondi per rischi ed oneri </div></td><td class=\"c x1d9 y1422 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">667  </div></td><td class=\"c x1e6 y1422 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.056  </div></td><td class=\"c x22f y1422 w15 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(389) </div></td></tr><tr><td class=\"c x181 y1423 wa h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Fondi </div></td><td class=\"c x1d9 y1423 w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">5.144  </div></td><td class=\"c x1e6 y1423 w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">4.948  </div></td><td class=\"c x22f y1423 w15 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">196  </div></td></tr></table>La voce \u201cFondi\u201d <span class=\"ff1\">comprende stanziamenti effettu<span class=\"_ _3\"></span>ati in <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>unzione di contenziosi in essere al 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4 in<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>varie societ\u00e0 d<span class=\"_ _3\"></span>el Gruppo, fr<span class=\"_ _3\"></span>utto di stim<span class=\"_ _3\"></span>e accurate da<span class=\"_ _3\"></span> parte degl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _3\"></span> nonch\u00e9 <span class=\"_ _3\"></span>il fondo cost<span class=\"_ _3\"></span>ituito per<span class=\"_ _89\"> </span> le p<span class=\"_ _2\"></span>rev<span class=\"_ _3\"></span>iste spese <span class=\"_ _2\"></span>di manutenzione da <span class=\"ff9\">sostenersi <span class=\"_ _2\"></span>al momento della restituzione <span class=\"_ _2\"></span>dei contenitori usati <span class=\"_ _2\"></span>nell\u2019attivit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>di trasporto navale al t<span class=\"_ _3\"></span>ermine del cont<span class=\"_ _3\"></span>ratto.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Nel <span class=\"_ _8\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>Fondo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>restituzione <span class=\"_ _8\"></span>contenitori <span class=\"_ _3\"></span>si <span class=\"_ _8\"></span>incrementa <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5<span class=\"ls65\">85</span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>effetto de<span class=\"ff9 ls0\">ll\u2019accantonamento di co<span class=\"_ _3\"></span>mpetenza di euro<span class=\"_ _3\"></span><span class=\"ff1\"> 867 <span class=\"_ _3\"></span>migliaia ed utilizz<span class=\"_ _3\"></span>i per euro 2<span class=\"_ _3\"></span><span class=\"ls65\">82</span> migliaia<span class=\"ls1d\">. </span> </span></span>Gli accantonamenti iscritti nei fondi, <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he rappresentano la stima degli <span class=\"_ _2\"></span>esborsi futuri elaborati anche sulla base dell\u2019esperienza <span class=\"_ _8\"></span>storica, <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>soggettati <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tuariale <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _8\"></span>l\u2019effetto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>ritenuto trascurabile nel bilancio c<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>nsolidato. Per quanto invece concerne<span class=\"_ _3\"></span> i fondi rischi <span class=\"_ _3\"></span>ed oneri la m<span class=\"_ _3\"></span>ovimentazione \u00e8 frut<span class=\"_ _3\"></span>to di accantonamenti per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">223</span> migliaia<span class=\"ls1d\">, <span class=\"_ _28\"> </span></span>utilizzi <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span><span class=\"ls28\">449</span> <span class=\"_ _2b\"> </span>migliaia<span class=\"ls1d\">. <span class=\"_ _28\"> </span></span><span class=\"ff9\">Per<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fondi <span class=\"_ _2b\"> </span>rischi <span class=\"_ _2b\"> </span>occorre <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>egnalare <span class=\"_ _2b\"> </span>l\u2019accant<span class=\"_ _3\"></span>onamento <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>129 </span>migliaia per<span class=\"_ _3\"></span> la <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>dei co<span class=\"_ _3\"></span>sti che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo dovr\u00e0<span class=\"_ _3\"></span> anc<span class=\"_ _3\"></span>ora so<span class=\"_ _3\"></span>stenere p<span class=\"_ _3\"></span>er la <span class=\"_ _3\"></span>chiusur<span class=\"_ _3\"></span>a del <span class=\"_ _3\"></span>magazzino <span class=\"_ _3\"></span>francese<span class=\"_ _3\"></span> di Solgne, decisione <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he comporter\u00e0 una <span class=\"_ _2\"></span>mi<span class=\"_ _3\"></span>gliore efficienza del <span class=\"_ _2\"></span>bu<span class=\"_ _3\"></span>siness della soc<span class=\"_ _3\"></span>iet\u00e0 francese. Si ricorda <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me il principio IAS 37 prevede che gli amministratori debb<span class=\"_ _3\"></span>ano effettuare acca<span class=\"_ _3\"></span>ntonament<span class=\"_ _3\"></span>i a bilancio nel solo caso in cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>ritenuto probabile <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>quantificabile, <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalit\u00e0 qui<span class=\"_ _2\"></span>nd<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>esprimer<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>situazione <span class=\"_ _2\"></span>pi\u00f9<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>veritiera e <span class=\"_ _f\"></span>corretta, <span class=\"_ _28\"></span>mentre <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>altri <span class=\"_ _f\"></span>risc<span class=\"_ _3\"></span>hi <span class=\"_ _f\"></span>privi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tale <span class=\"_ _28\"></span>caratteristica <span class=\"_ _f\"></span>i <span class=\"_ _28\"></span>principi <span class=\"_ _f\"></span>contabil<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>interna<span class=\"_ _8\"></span>zional<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>escludono l\u2019appostazione di fond<span class=\"_ _3\"></span>i con una pura mot<span class=\"_ _3\"></span>ivazione \u201cpru<span class=\"_ _3\"></span>denziale\u201d.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>(a)<span class=\"ff10\">  </span>Contenzioso fiscale<span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Al <span class=\"_ _b\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>ntrollat<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>portoghese <span class=\"_ _2\"></span>Eurof<span class=\"_ _3\"></span>rutas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>inua <span class=\"_ _b\"></span>ad <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>coinvo<span class=\"_ _3\"></span>lta <span class=\"_ _2\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _2\"></span>contenzioso<span class=\"_ _3\"></span> </span></span>avente <span class=\"_ _2d\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>o<span class=\"_ _3\"></span>ggetto <span class=\"_ _1c\"> </span>un <span class=\"_ _2d\"> </span>a<span class=\"_ _3\"></span>vviso <span class=\"_ _1c\"> </span>di <span class=\"_ _2d\"> </span>accertam<span class=\"_ _3\"></span>ento <span class=\"_ _1c\"> </span>fiscale <span class=\"_ _2d\"> </span>rela<span class=\"_ _3\"></span>tivo <span class=\"_ _2d\"> </span>al<span class=\"_ _3\"></span>l\u2019anno <span class=\"_ _1c\"> </span>2014 <span class=\"_ _1c\"> </span>attraverso <span class=\"_ _2d\"> </span>cu<span class=\"_ _3\"></span>i l\u2019amministrazione f<span class=\"_ _3\"></span>iscale po<span class=\"_ _3\"></span>rtoghese accertava <span class=\"_ _3\"></span>presunt<span class=\"_ _3\"></span>ivamente mag<span class=\"_ _3\"></span>giori ricavi <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.677 mi<span class=\"_ _3\"></span>gliaia da  cui  scaturiva  una  maggiore  IVA,  incluso  interessi,  per  euro  111  migliaia.  Come  segnalato<span class=\"_ _3\"></span>  nell<span class=\"_ _3\"></span><span class=\"ls2c\">e </span>precedenti <span class=\"_ _20\"> </span>relazioni  la <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _20\"> </span>aveva <span class=\"_ _20\"> </span>avviato  un <span class=\"_ _2b\"> </span>cont<span class=\"_ _3\"></span>enzioso <span class=\"_ _20\"> </span>avverso  il <span class=\"_ _2b\"> </span>su<span class=\"_ _3\"></span>ddetto  accertamento, <span class=\"_ _20\"> </span>con sospensione <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>degli <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>mporti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>estati, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _f\"></span>esito <span class=\"_ _f\"></span>risul<span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>allo <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>ancora <span class=\"_ _28\"></span>pendente.<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>Si segnala <span class=\"_ _2a\"> </span>che <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>sentenza <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>12 <span class=\"_ _2a\"> </span>febbraio <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>Tribunale <span class=\"_ _2a\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>accolto <span class=\"_ _2a\"> </span>le <span class=\"_ _2a\"> </span>pretese <span class=\"_ _2a\"> </span>della <span class=\"_ _2a\"> </span>Societ\u00e0 <span class=\"_ _2a\"> </span>e<span class=\"_ _3\"></span> l\u2019amministrazione fiscale <span class=\"_ _3\"></span><span class=\"ff1\">\u00e8 ricorsa in a<span class=\"_ _3\"></span>ppello. <span class=\"_ _3\"></span> </span>(b)<span class=\"ff10\"> <span class=\"_ _20\"> </span></span>Contenzioso civil<span class=\"_ _3\"></span>e Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>questa <span class=\"_ _f\"></span>Relazione <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>alcuni <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>ntenziosi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>carattere <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ivilist<span class=\"_ _3\"></span>ico, <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>importo <span class=\"_ _f\"></span>non rilevante, i pi\u00f9 signif<span class=\"_ _3\"></span>icativi dei quali sono qu<span class=\"_ _3\"></span>i di seguito indicati:<span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Come <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prece<span class=\"_ _3\"></span>dente <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>Frut<span class=\"_ _3\"></span>tital<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>continua </span></span>ad <span class=\"_ _3\"></span>essere<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>coinvolt<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>gi<span class=\"_ _3\"></span>udizio <span class=\"_ _3\"></span>promosso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>Sun <span class=\"_ _8\"></span>World <span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>contro <span class=\"_ _8\"></span>CONAD <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>Tropico <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ini dell\u2019accertamento <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>pretesa <span class=\"_ _3\"></span>violazione<span class=\"_ _3\"></span> di u<span class=\"_ _3\"></span>n b<span class=\"_ _3\"></span>revetto<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>variet\u00e0 <span class=\"_ _3\"></span>vegetale <span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un seg<span class=\"_ _3\"></span>no dist<span class=\"_ _3\"></span>intivo di<span class=\"_ _3\"></span> titolarit\u00e0 <span class=\"_ _28\"></span>dell\u2019attrice <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ell\u2019asserita <span class=\"_ _28\"></span>commissione <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>at<span class=\"_ _3\"></span><span class=\"ff1\">ti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>concorrenza <span class=\"_ _28\"></span>sleale <span class=\"_ _28\"></span>ex <span class=\"_ _28\"></span>art. <span class=\"_ _f\"></span>2598 <span class=\"_ _28\"> </span>n. <span class=\"_ _28\"></span>1, <span class=\"_ _28\"></span>2 <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>3 </span>cod.civ., <span class=\"_ _3\"></span>relativam<span class=\"_ _3\"></span>ente al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quale <span class=\"_ _8\"></span>con l<span class=\"_ _3\"></span>a s<span class=\"_ _3\"></span>entenza<span class=\"_ _3\"></span>  <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>aprile <span class=\"_ _8\"></span>2023 il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Tribunale <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>respinto <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>domand<span class=\"_ _3\"></span>e proposte d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>attrice<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>richiedendole <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ifusione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>spes<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a favor<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>parti<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>osti<span class=\"_ _8\"></span>tuite. <span class=\"_ _3\"></span>In data <span class=\"_ _f\"></span>12 <span class=\"_ _8\"></span>sette<span class=\"_ _3\"></span>mbre <span class=\"_ _f\"></span>2023 <span class=\"_ _8\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stato <span class=\"_ _f\"></span>proposto <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>ppello<span class=\"_ _3\"></span><span class=\"ls19\">; <span class=\"_ _f\"></span></span>il <span class=\"_ _f\"></span>giudice <span class=\"_ _f\"></span>relatore, <span class=\"_ _f\"></span>visti <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>scri<span class=\"_ _3\"></span>tti <span class=\"_ _f\"></span>difensivi <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>inali, <span class=\"_ _f\"></span>ha rimesso la causa i<span class=\"_ _2\"></span>n decisione per riferirne al Collegi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>. Siamo in attesa della <span class=\"_ _2\"></span>pubb<span class=\"_ _3\"></span>licazione della sentenza di appello.   -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Nel <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff9\">dell\u2019u<span class=\"_ _3\"></span>ltimo <span class=\"_ _8\"></span>biennio <span class=\"_ _f\"></span></span>la <span class=\"_ _8\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _8\"></span>Fruttital <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>stata <span class=\"_ _f\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>serie <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cause <span class=\"_ _8\"></span>instau<span class=\"_ _3\"></span>rate <span class=\"_ _8\"></span>nei <span class=\"_ _f\"></span>suoi </span></span>confronti da <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>lavoratori<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he avevano<span class=\"_ _3\"></span> svolto <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>lavorat<span class=\"_ _3\"></span>iva nell\u2019amb<span class=\"_ _3\"></span>ito dell\u2019a<span class=\"_ _3\"></span>ppalto<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _3\"></span>intercorso tra<span class=\"_ _3\"></span> </span>Fruttital S<span class=\"_ _3\"></span>.r.l. ed alcune <span class=\"_ _3\"></span>cooperative <span class=\"_ _3\"></span>presso <span class=\"_ _8\"></span>i vari maga<span class=\"_ _3\"></span>zzini di Frut<span class=\"_ _3\"></span>tital. La <span class=\"_ _3\"></span>pretesa<span class=\"_ _3\"></span> avanzata <span class=\"_ _3\"></span>riguardava una richiesta di<span class=\"_ _2\"></span> costituzion<span class=\"_ _3\"></span>e di <span class=\"_ _2\"></span>un rapporto di <span class=\"_ _2\"></span>lavoro<span class=\"_ _3\"></span> subordinato che Fruttital <span class=\"_ _2\"></span>ha<span class=\"_ _3\"></span> respinto, <span class=\"_ _2\"></span>stant<span class=\"_ _3\"></span>e anche<span class=\"_ _89\"> </span> il venir meno dell\u2019operativit\u00e0 del magazzino, cercando una soluzione negoziale, trovata ed attuata con la maggior <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ricorrenti, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>spesat<span class=\"_ _3\"></span>o. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembr<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>pendente una minima parte di t<span class=\"_ _3\"></span>ali contenziosi, <span class=\"_ _3\"></span>ritenendo <span class=\"_ _3\"></span>il fondo residuo anc<span class=\"_ _3\"></span>ora capiente.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-779": {
   "value": "Impairment te<span class=\"_ _2\"></span>st  Lo <span class=\"_ _28\"></span>IAS <span class=\"_ _f\"></span>36 <span class=\"_ _28\"> </span>richiede <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ttoporre <span class=\"_ _28\"></span>ad <span class=\"_ _28\"></span>impairment <span class=\"_ _f\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>definite <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>iscritte <span class=\"_ _28\"> </span>nel<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>prospetto <span class=\"_ _f\"></span>della <span class=\"_ _28\"> </span>situazione<span class=\"_ _89\"> </span> patrimoniale-finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span><span class=\"ff9\">al <span class=\"_ _3\"></span>fine di <span class=\"_ _3\"></span>verificare<span class=\"_ _3\"></span> ch<span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>ecc<span class=\"_ _3\"></span>eda l\u2019importo<span class=\"_ _3\"></span> recu<span class=\"_ _3\"></span>perabile<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>mediante l<span class=\"_ _3\"></span>a loro <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>(cosiddett<span class=\"_ _3\"></span>o \u201cdiretto\u201d) <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il loro<span class=\"_ _3\"></span> utilizzo <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _3\"></span>\u201cindire<span class=\"_ _3\"></span>tto\u201d). <span class=\"_ _8\"></span><span class=\"ff1\">Lo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>precisa <span class=\"_ _3\"></span>che<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>a <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>bilancio un\u2019entit\u00e0 <span class=\"_ _2\"></span>deve<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>tare <span class=\"_ _2\"></span>l\u2019esistenza di <span class=\"_ _2\"></span>un\u2019indicazione che <span class=\"_ _2\"></span>un\u2019attivit\u00e0 possa<span class=\"_ _89\"> </span> aver <span class=\"_ _8\"></span>sub<span class=\"_ _3\"></span>ito <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>riduz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>valore. <span class=\"_ _f\"></span>Se <span class=\"_ _f\"></span>esiste <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>qualsi<span class=\"_ _3\"></span><span class=\"ff9\">asi <span class=\"_ _f\"></span>indicazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _f\"></span>deve <span class=\"_ _f\"></span>stimare <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>recuperabile dell\u2019attivit\u00e0. N<span class=\"_ _3\"></span>el valutare se esiste la su<span class=\"_ _3\"></span>ddetta indicazione il Grup<span class=\"_ _3\"></span>po deve considerare la pres<span class=\"_ _3\"></span>enza<span class=\"_ _89\"> </span> di eventuali \u201cindicatori di <span class=\"_ _2\"></span>perdita\u201d di valore, cos\u00ec <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me richiesto dal paragrafo <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>2 d<span class=\"ff1\">ell<span class=\"_ _3\"></span>o IAS 36. <span class=\"_ _2\"></span>Una perdita per<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>vien<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abilizzata <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>economico <span class=\"_ _f\"></span>qua<span class=\"_ _3\"></span>ndo <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>contabile <span class=\"_ _28\"></span>di <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>n\u2019attivit\u00e0 <span class=\"_ _f\"></span>o <span class=\"_ _28\"></span>unit\u00e0<span class=\"_ _89\"> </span> generatrice <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>flussi <span class=\"_ _28\"> </span>finanziari <span class=\"_ _28\"></span>eccede <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>recuperabile. <span class=\"_ _28\"></span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>immaterial<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>vita <span class=\"_ _f\"></span>utile<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>indef<span class=\"_ _3\"></span>inita<span class=\"_ _f\"></span> <span class=\"_ _f\"></span><span class=\"ls22\">e<span class=\"_ _89\"> </span></span><span class=\"ls22\"> </span>l\u2019av<span class=\"ff1\">viamento <span class=\"_ _f\"></span></span>vengono <span class=\"_ _f\"></span>verificate <span class=\"_ _f\"></span>almeno <span class=\"_ _8\"></span>annualm<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>ogni <span class=\"_ _f\"></span>qualvolta <span class=\"_ _f\"></span>vi <span class=\"_ _8\"></span>sia <span class=\"_ _f\"></span>un\u2019indicazione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>possibile<span class=\"_ _89\"> </span> perdita di valore al f<span class=\"_ _3\"></span>ine di determi<span class=\"_ _3\"></span>nare se vi sia la suss<span class=\"_ _3\"></span>istenza di tale perdit<span class=\"_ _3\"></span>a.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> A p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span> 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>23, <span class=\"_ _2\"></span>a seguito dell\u2019analisi <span class=\"ff1\">effettuata con il <span class=\"_ _2\"></span>supporto di <span class=\"_ _2\"></span>un consulente esterno, <span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>coerentemente <span class=\"_ _8\"></span><span class=\"ff9\">con <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ruttura, <span class=\"_ _8\"></span>l\u2019articolazione<span class=\"_ _3\"></span></span>, <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>funzio<span class=\"_ _3\"></span>namento <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>monitoraggio <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> hanno <span class=\"_ _8\"></span>ritenuto <span class=\"_ _8\"></span>opportuno <span class=\"_ _f\"></span>allocare <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>avviamenti <span class=\"_ _8\"></span>rive<span class=\"_ _3\"></span>nienti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>acquisizio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>opera<span class=\"_ _3\"></span>nti <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>settore<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> \u201cDistribuzione\u201d<span class=\"ff1\"> al <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po di <span class=\"_ _2\"></span>CGU della <span class=\"_ _2\"></span>Busin<span class=\"_ _3\"></span>ess Unit <span class=\"_ _2\"></span>Distribuzione in <span class=\"_ _2\"></span>lu<span class=\"_ _3\"></span>ogo delle singole <span class=\"_ _2\"></span>CGU-P<span class=\"_ _3\"></span>aese. <span class=\"_ _2\"></span>P<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>motivo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span>pone <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>test <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>impairment <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>capitale <span class=\"_ _3\"></span>investito <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ogn<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>anno,<span class=\"_ _89\"> </span> individuando come \u201ccas<span class=\"_ _3\"></span>h generating un<span class=\"_ _3\"></span>its\u201d:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span>a)<span class=\"ff10 ls0\"> <span class=\"_ _2f\"> </span><span class=\"ff1\">le <span class=\"_ _f\"></span>singole <span class=\"_ _f\"></span><span class=\"ff9\">societ\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>appartenenza <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>setto<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>Distribuzione <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>all\u2019area <span class=\"_ _f\"></span>geografica <span class=\"_ _f\"></span>(ovvero <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10 ls0\"><span class=\"ff1\"><span class=\"ff9\"> </span></span></span>Italia, <span class=\"_ _8\"></span>Francia,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Penisola <span class=\"_ _f\"></span>Iberica, <span class=\"_ _8\"></span>Grec<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>Mess<span class=\"_ _3\"></span>ico), <span class=\"_ _f\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>ve<span class=\"_ _3\"></span>ngono <span class=\"_ _f\"></span>raggruppate <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span> Distribuzione <span class=\"ff9\">ai f<span class=\"_ _3\"></span>ini dell\u2019impairment test<span class=\"_ _3\"></span> dell\u2019avviam<span class=\"_ _3\"></span>ento<span class=\"_ _3\"></span></span>;<span class=\"_ _89\"> </span>b)<span class=\"ff10 ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">le  singole <span class=\"_ _e\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>sett<span class=\"_ _3\"></span>ore  S<span class=\"_ _3\"></span>hipping,<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>pe<span class=\"_ _3\"></span>r <span class=\"_ _3e\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"> </span>quale <span class=\"_ _e\"> </span>viene <span class=\"_ _e\"> </span>adottata <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>diversa <span class=\"_ _e\"> </span>metodologia <span class=\"_ _e\"> </span>di<span class=\"_ _89\"> </span></span></span><span class=\"ff10 ls0\"><span class=\"ff1\"> </span></span>applicazione del DCF <span class=\"_ _3\"></span>(Discounted Cash Flow<span class=\"_ _3\"></span>) come sp<span class=\"_ _3\"></span>iegato pi\u00f9 avanti, CGU <span class=\"_ _3\"></span>\u201cShipping\u201d.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Sulla <span class=\"_ _28\"></span>base <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>quanto <span class=\"_ _f\"></span>sopra <span class=\"_ _28\"></span>indicato, <span class=\"_ _f\"></span>l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>est <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>verifica <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0 <span class=\"_ _28\"></span>dell\u2019avviamento <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span> effettuato <span class=\"_ _2b\"> </span>confrontando <span class=\"_ _28\"> </span>il <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>contabile <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>CGU <span class=\"_ _28\"> </span>\u201cD<span class=\"_ _3\"></span>istribuzione\u201d <span class=\"_ _2b\"> </span>al <span class=\"_ _28\"> </span>suo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>recu<span class=\"_ _3\"></span>perabile,<span class=\"_ _89\"> </span> determinato sulla base del <span class=\"_ _3\"></span>valore d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">che \u00e8<span class=\"_ _3\"></span> ottenuto dal<span class=\"_ _3\"></span>la sommatoria dei segue<span class=\"_ _3\"></span>nti elementi attual<span class=\"_ _3\"></span>izzati:<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Flusso <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>cassa <span class=\"_ _28\"> </span>operativo <span class=\"_ _28\"> </span>desunto <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ai <span class=\"_ _28\"> </span>Budget <span class=\"_ _28\"></span>redatti <span class=\"_ _28\"> </span>ogni <span class=\"_ _28\"></span>anno <span class=\"_ _28\"></span>dalle <span class=\"_ _28\"> </span>societ\u00e0<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>appartenenti <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>BU<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>Distribuzione, e deb<span class=\"_ _3\"></span>itament<span class=\"_ _3\"></span>e approvati dal Co<span class=\"_ _3\"></span>nsiglio d<span class=\"_ _3\"></span>i Amministrazione dell<span class=\"_ _3\"></span>a Capogru<span class=\"_ _3\"></span>ppo;<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Tiraggio <span class=\"_ _2\"></span>inerziale per <span class=\"_ _b\"></span>il <span class=\"_ _2\"></span>secondo e <span class=\"_ _b\"></span>terzo <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>dati <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>Budget <span class=\"_ _2\"></span>utilizzati p<span class=\"_ _2\"></span>er il <span class=\"_ _b\"></span>primo anno,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sal<span class=\"_ _3\"></span>vo <span class=\"_ _2\"></span>alcuni<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>correttivi per societ\u00e0 p<span class=\"_ _3\"></span>er le quali \u00e8 pre<span class=\"_ _3\"></span>visto una specific<span class=\"_ _3\"></span>a evoluzione pros<span class=\"_ _3\"></span>pettica;<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Terminal Value che l<span class=\"_ _3\"></span>e societ\u00e0 s<span class=\"_ _3\"></span>aranno in grado di gene<span class=\"_ _3\"></span>rare secondo le sti<span class=\"_ _3\"></span>me del m<span class=\"_ _3\"></span>anagement<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>Il risultato della sommato<span class=\"_ _3\"></span>ria sopra r<span class=\"_ _3\"></span>iportata costituisce<span class=\"_ _3\"></span> l\u2019Enterprise Value<span class=\"_ _3\"></span>, valore c<span class=\"_ _3\"></span>he viene confrontat<span class=\"_ _3\"></span>o con il<span class=\"_ _89\"> </span> valore contabile dell\u2019at<span class=\"_ _3\"></span>tivit\u00e0 oggetto di test di <span class=\"_ _3\"></span>impairment, ed in<span class=\"_ _3\"></span> particolare:<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>Capitali <span class=\"_ _f\"></span>Investiti <span class=\"_ _f\"></span>Net<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span><span class=\"ff9\">(di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>\u201cCIN\u201d)</span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>CGU/GC<span class=\"_ _3\"></span>GU <span class=\"_ _f\"></span>espressi <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>consolidato<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>comprensivi <span class=\"_ _f\"></span>cio\u00e8 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>avviamenti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _28\"></span>altre <span class=\"_ _f\"></span>scritture <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rett<span class=\"_ _3\"></span>ifica <span class=\"_ _f\"></span>apportate <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>sed<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span> consolidamento ed al<span class=\"_ _3\"></span> netto di event<span class=\"_ _3\"></span>uali surplus asset<span class=\"_ _3\"></span>;  -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con  il  valore  di <span class=\"_ _e\"> </span>carico  complessivo  dell<span class=\"_ _3\"></span>e  partecipaz<span class=\"_ _3\"></span>ioni,  avendo <span class=\"_ _e\"> </span>cura  di  so<span class=\"_ _3\"></span>ttrarre  il  valore <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>Posizione <span class=\"_ _8\"></span>Finanziaria<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Netta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>aggiungere <span class=\"_ _8\"></span>eventu<span class=\"_ _3\"></span>ali <span class=\"_ _8\"></span>surplus <span class=\"_ _8\"></span>asset<span class=\"_ _3\"></span><span class=\"ff9\">, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>anze <span class=\"_ _8\"></span>dell\u2019analisi<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>dei triggering events<span class=\"_ _3\"></span> per il b<span class=\"_ _3\"></span>ilancio separato<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span> Per <span class=\"_ _2\"></span>la CGU <span class=\"_ _b\"></span>Sh<span class=\"_ _3\"></span>ipping, <span class=\"_ _2\"></span>rap<span class=\"_ _3\"></span>presentata da <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>le societ\u00e0 <span class=\"_ _2\"></span>del settore, <span class=\"_ _2\"></span>invece, <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi <span class=\"_ _b\"></span>di cassa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>icolata<span class=\"_ _89\"> </span> sulla <span class=\"_ _f\"></span>base <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>arco <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>emp<span class=\"_ _3\"></span>orale <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>CGU <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>res<span class=\"_ _3\"></span>idua <span class=\"_ _f\"></span>vita <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>tile <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>navi<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>come<span class=\"_ _89\"> </span> valore <span class=\"_ _3\"></span>final<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>\u201cscrap <span class=\"_ _8\"></span>value\u201d<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _8\"></span>La <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iversa <span class=\"_ _8\"></span>metodologia <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>dovut<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>asset<span class=\"_ _3\"></span>s, <span class=\"_ _8\"></span>ovvero<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>delle  navi, <span class=\"_ _e\"> </span>impiegati  nell\u2019<span class=\"_ _3\"></span><span class=\"ff1\">attivit\u00e0. <span class=\"_ _e\"> </span></span>Si  segnala <span class=\"_ _e\"> </span>che  per <span class=\"_ _e\"> </span>l\u2019arco  di  t<span class=\"_ _3\"></span>empo  tra  l<span class=\"_ _3\"></span>\u2019anno  succ<span class=\"_ _3\"></span>essivo  al  Bud<span class=\"_ _3\"></span>get  di<span class=\"_ _89\"> </span> riferimento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019an<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>previst<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _2\"></span>della vi<span class=\"_ _2\"></span>ta utile <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span><span class=\"ff1\">l<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>navi <span class=\"_ _2\"></span>viene<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>Adjusted EBITDA <span class=\"_ _b\"></span>stimato<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>prudentemente sulla b<span class=\"_ _3\"></span>ase del dat<span class=\"_ _3\"></span>o di Budget. <span class=\"_ _3\"></span><span class=\"fff\"> </span>Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>ingole <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>controllate <span class=\"_ _f\"></span>viene <span class=\"_ _28\"></span>elaborata <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>analisi <span class=\"_ _f\"></span>sugli <span class=\"_ _28\"></span>indicatori <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>perdita <span class=\"_ _28\"></span>durevole <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _20\"> </span>-<span class=\"_ _89\"> </span> Triggering Events in b<span class=\"_ _3\"></span>ase a quanto pr<span class=\"_ _3\"></span>evisto dal princip<span class=\"_ _3\"></span>io IAS 36.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> Nella <span class=\"_ _2b\"> </span>predispos<span class=\"_ _3\"></span>izione <span class=\"_ _2b\"> </span>dell\u2019i<span class=\"_ _3\"></span>mpairment <span class=\"_ _20\"> </span>test <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>usati <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>dati <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>Budget <span class=\"_ _2b\"> </span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">5 <span class=\"_ _20\"> </span>approvati <span class=\"_ _2b\"> </span>nel <span class=\"_ _20\"> </span>Consiglio <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>Amministrazione del<span class=\"_ _3\"></span>la Cap<span class=\"_ _3\"></span>ogruppo in data 3<span class=\"_ _3\"></span> febbraio <span class=\"_ _3\"></span>2025.<span class=\"_ _89\"> </span> Per <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>\u2019attualizzazione <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>utilizza <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>asso <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>sc<span class=\"_ _3\"></span>onto <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span><span class=\"ffc\">WACC <span class=\"_ _28\"> </span>post-ta<span class=\"_ _3\"></span>x<span class=\"ff1\"> <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>tiene <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>dei <span class=\"_ _2b\"> </span>rischi <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>pecifici<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ispecchia <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>valutazioni <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>denaro.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bas<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>ponderazione<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> tra <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>debito <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>\u2019equity, <span class=\"_ _28\"> </span>elaborato<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sull<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>base <span class=\"_ _2b\"> </span>dei <span class=\"_ _28\"> </span>valori <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"> </span>comparab<span class=\"_ _3\"></span>ili <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>q<span class=\"_ _8\"></span><span class=\"ff1\">uelle<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>appartenenti <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>mpairment. <span class=\"_ _8\"></span><span class=\"ff9\">P<span class=\"_ _3\"></span>er <span class=\"_ _8\"></span>l\u2019impairment <span class=\"_ _3\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span></span>24 <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>fatto <span class=\"_ _3\"></span>ricorso<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ome <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>nel<span class=\"_ _89\"> </span> precedente esercizio, <span class=\"_ _2\"></span>ad un <span class=\"_ _2\"></span>professionista esterno, <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>determinazi<span class=\"_ _3\"></span>one dei <span class=\"_ _2\"></span>parametri applicati <span class=\"_ _2\"></span>nel test, <span class=\"_ _2\"></span>come<span class=\"_ _89\"> </span> indicati qui di seguito<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span> Si <span class=\"_ _25\"> </span>segnala <span class=\"_ _25\"> </span>che<span class=\"_ _3\"></span>, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>rife<span class=\"_ _3\"></span>rimento <span class=\"_ _25\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>comunicazione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ESMA <span class=\"_ _26\"> </span>del <span class=\"_ _25\"> </span>24 <span class=\"_ _25\"> </span>ottobre <span class=\"_ _26\"> </span>2024 <span class=\"_ _e\"> </span>( <span class=\"_ _27\"> </span><span class=\"ffc\">Eu<span class=\"_ _3\"></span>ropean <span class=\"_ _25\"> </span>Commo<span class=\"_ _3\"></span>n<span class=\"_ _89\"> </span></span><span class=\"ffc\"> </span>Enforcement <span class=\"_ _8\"></span>priorities<span class=\"ff1\"> <span class=\"_ _8\"></span>- <span class=\"_ _3\"></span>E<span class=\"_ _3\"></span>CEP <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>precedenti <span class=\"_ _8\"></span>ECEP <span class=\"_ _3\"></span>2021,<span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>2023) <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>richiamo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>attenzio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>Consob n<span class=\"ls1b\">. </span>2/2<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>20 dicembre 2024, <span class=\"_ _2\"></span>il Gruppo continua a <span class=\"_ _2\"></span>monitorare gli i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>patti legati <span class=\"_ _2\"></span>al clima, che p<span class=\"_ _2\"></span>osso<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span> diventare <span class=\"_ _8\"></span>rilevanti, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>modo <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>valutare <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ci <span class=\"_ _8\"></span>saranno <span class=\"_ _8\"></span>sviluppi <span class=\"_ _8\"></span>significativi <span class=\"_ _8\"></span>derivanti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>questioni <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>al<span class=\"_ _89\"> </span> clima <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>nel <span class=\"_ _28\"> </span>caso <span class=\"_ _28\"> </span>con <span class=\"_ _28\"></span>quale <span class=\"_ _28\"></span>intensit\u00e0 <span class=\"_ _f\"></span>tali <span class=\"_ _2b\"> </span>sviluppi <span class=\"_ _28\"> </span>influenzino <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0, <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>perazioni<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>e, <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consegue<span class=\"_ _3\"></span>nza, <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span> rendicontazione <span class=\"_ _8\"></span>finanziaria <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>tal <span class=\"_ _8\"></span>fine \u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>avviato u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>tavolo <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>onsultazione <span class=\"_ _f\"></span>interdiscipl<span class=\"_ _3\"></span>inare<span class=\"_ _89\"> </span> costituito <span class=\"_ _f\"></span>da <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>funzioni<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>compiere <span class=\"_ _f\"></span>una <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>icognizione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>rischi <span class=\"_ _f\"></span>fisici <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>transizio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span> derivanti da fattori coll<span class=\"_ _3\"></span>egati al clima (<span class=\"_ _3\"></span><span class=\"ffc\">climate<span class=\"_ _3\"></span>-related matt<span class=\"_ _3\"></span>ers</span>) a cui \u00e8 sog<span class=\"_ _3\"></span>getto il gruppo e <span class=\"_ _3\"></span>i suoi attivi. <span class=\"_ _3\"></span> Da  tale <span class=\"_ _3e\"> </span>t<span class=\"_ _3\"></span>avolo  di <span class=\"_ _e\"> </span>lavoro,  che <span class=\"_ _3e\"> </span>sa<span class=\"_ _3\"></span>r\u00e0  periodica<span class=\"_ _3\"></span>mente  a<span class=\"_ _3\"></span>ggiornato,  non <span class=\"_ _e\"> </span>sono <span class=\"_ _3e\"> </span>quind<span class=\"_ _3\"></span>i  emersi  ele<span class=\"_ _3\"></span>menti  tali <span class=\"_ _e\"> </span>da<span class=\"_ _89\"> </span> modificare <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>elaborazione <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>piani <span class=\"_ _8\"></span>sottostanti <span class=\"_ _8\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>preparazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ell\u2019impairment<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> test <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>possano <span class=\"_ _3\"></span>dar <span class=\"_ _8\"></span>luogo a <span class=\"_ _8\"></span>rettifiche <span class=\"_ _8\"></span><span class=\"ff9\">rilevanti <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>degli <span class=\"_ _8\"></span>attivi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>entro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>l\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>successivo.  Lo <span class=\"_ _2\"></span>sviluppo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>conteg<span class=\"_ _3\"></span>gi <span class=\"_ _2\"></span>effettu<span class=\"_ _3\"></span>ati <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>portato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>deter<span class=\"_ _3\"></span>minazione <span class=\"_ _2\"></span>degli Enter<span class=\"_ _3\"></span>prise <span class=\"_ _2\"></span>Value, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>riepilogati <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span> tabella <span class=\"_ _28\"> </span>sottostante, <span class=\"_ _28\"> </span>comparati <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>i <span class=\"_ _28\"></span>rispettivi <span class=\"_ _28\"></span>Capitali <span class=\"_ _28\"> </span>Investiti <span class=\"_ _28\"> </span>Netti <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>CGU <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>GCGU, <span class=\"_ _28\"> </span>evidenziandon<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>i<span class=\"_ _89\"> </span> rispettivi <span class=\"_ _f\"></span>Head-roo<span class=\"_ _3\"></span>m. <span class=\"_ _f\"></span>Di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>risultanze<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>con<span class=\"_ _3\"></span>teggi <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"></span>evidenziato <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>amp<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>margini <span class=\"_ _f\"></span>(i <span class=\"_ _f\"></span>cosiddetti<span class=\"_ _89\"> </span> \u201c<span class=\"ff1\">He<span class=\"lsd\">ad</span>-</span>room\u201d) tra i valor<span class=\"_ _3\"></span>i contabili delle CGU<span class=\"_ _3\"></span><span class=\"ff1\"> e G<span class=\"_ _3\"></span>CGU, rappresenta<span class=\"_ _3\"></span>ti dai rispetti<span class=\"_ _3\"></span>vi Capitali Investiti N<span class=\"_ _3\"></span>etti, ed i<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>corrispettivi valori d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">rappr<span class=\"_ _3\"></span>esentati dagli Ent<span class=\"_ _3\"></span>erprise Value<span class=\"_ _3\"></span>.</span><span class=\"ff1\"> </span><table class=\"s w316 h1ff\" id=\"_9915716f-6ae2-41ee-99d3-39c3a51498e0\"><tr><td class=\"c x181 y1207 w127 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1cd y1207 w12c h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1ce y1207 w12d h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td><td class=\"c x1cf y1208 w317 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Enterprise<span class=\"_ _89\"> </span></div></td><td class=\"c x1d0 y1207 w12f h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">CIN Conso </div></td><td class=\"c x1d1 y1207 w130 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Head-room </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1cf y112a w318 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Value</div></td><td></td><td></td></tr><tr><td class=\"c x181 y1209 w127 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y1209 w12c h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">8,31% </div></td><td class=\"c x1ce y1209 w12d h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">1,40% </div></td><td class=\"c x1d2 y1209 w12e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">572.038  </div></td><td class=\"c x1d0 y1209 w12f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">275.716  </div></td><td class=\"c x1d1 y1209 w130 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">296.322  </div></td></tr><tr><td class=\"c x181 y120a w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Shipping </div></td><td class=\"c x1cd y120a w12c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11,35% </div></td><td class=\"c x1ce y120a w12d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x1d2 y120a w12e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.339  </div></td><td class=\"c x1d0 y120a w12f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">42.451  </div></td><td class=\"c x1d1 y120a w130 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.887  </div></td></tr></table>Si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _2\"></span>i valori <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>CIN <span class=\"_ _2\"></span><span class=\"ff1\">C<span class=\"ff9\">o<span class=\"_ _3\"></span>nso\u201d <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>ichino <span class=\"_ _2\"></span>le somme <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>C<span class=\"_ _3\"></span>IN <span class=\"_ _2\"></span>delle diverse <span class=\"_ _2\"></span>societ\u00e0 appartenenti <span class=\"_ _2\"></span>alle varie<span class=\"_ _89\"> </span></span></span><span class=\"ff1\"><span class=\"ff9\"> </span></span>CGU, <span class=\"_ _3\"></span>dedott<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>partecipazioni <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>partenenti <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>stessa <span class=\"_ _8\"></span>CGU <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>incrementati <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span> Avviamento <span class=\"_ _25\"> </span><span class=\"ff9\">e/o <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>alt<span class=\"_ _3\"></span>re <span class=\"_ _e\"> </span>rettifiche <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>sede<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>conteggiat<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>nell\u2019ambito <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>consolidato<span class=\"_ _3\"></span> ed al netto di eventu<span class=\"_ _3\"></span>ali surplus asset<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span> L\u2019analisi di<span class=\"_ _2\"></span> <span class=\"ff1\">Sensitivity<span class=\"_ _3\"></span> </span>\u00e8 <span class=\"_ _2\"></span>stata condotta evidenziando, <span class=\"_ _2\"></span>sulla base dei <span class=\"_ _2\"></span>dati dell\u2019impairment <span class=\"_ _2\"></span>test, quanto <span class=\"_ _2\"></span>do<span class=\"_ _3\"></span>vrebbe<span class=\"_ _89\"> </span> diminuire l\u2019Adj<span class=\"_ _3\"></span><span class=\"ff1\">usted <span class=\"_ _3\"></span>EBITDA</span>, fer<span class=\"_ _3\"></span>mi i <span class=\"_ _3\"></span>parametri di <span class=\"_ _3\"></span>WACC e <span class=\"_ _3\"></span>\u201cg\u201d <span class=\"_ _3\"></span>rate, per <span class=\"_ _3\"></span>azzerare <span class=\"_ _3\"></span>l\u2019\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Head-</span>room\u201d <span class=\"_ _3\"></span>delle divers<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> CGU e GCGU, c<span class=\"_ _3\"></span>os\u00ec come su <span class=\"_ _3\"></span>quale valore dovrebb<span class=\"_ _3\"></span>e collocarsi il WA<span class=\"_ _3\"></span>CC, fermi i valor<span class=\"_ _3\"></span>i di Adj<span class=\"_ _3\"></span>usted<span class=\"_ _3\"></span> EBITDA <span class=\"ff9\">e \u201c<span class=\"_ _3\"></span>g\u201d<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>rate, per <span class=\"_ _2\"></span>l\u2019azzerame<span class=\"_ _3\"></span>nto dell\u2019\u201d<span class=\"ff1\">Head-roo<span class=\"_ _3\"></span>m</span>\u201d<span class=\"ff1\"> </span>e <span class=\"_ _2\"></span>lo stesso per il <span class=\"_ _2\"></span>\u201cg\u201d rate, <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>ermi i <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>i di <span class=\"_ _2\"></span>A<span class=\"_ _3\"></span>dj<span class=\"ff1\">ust<span class=\"_ _3\"></span>ed EBITDA <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> WACC.<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>La tabella seguente r<span class=\"_ _3\"></span>iporta il risultato d<span class=\"_ _3\"></span>i tale test.<span class=\"_ _3\"></span> <table class=\"s w319 h200\" id=\"_dd68a120-9b80-43e4-9aa0-2bbf4ef842fe\"><tr><td class=\"c x181 y120b w127 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">CGU </div></td><td class=\"c x1cd y120b w131 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Adjusted EBITDA </div></td><td class=\"c x1d3 y120b w132 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1d4 y120b w133 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td></tr><tr><td class=\"c x181 y120c w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y120c w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-28,02% </div></td><td class=\"c x1d3 y120c w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">88,62% </div></td><td class=\"c x1d4 y120c w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-8,56% </div></td></tr><tr><td class=\"c x181 y120d w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Cosiarma </div></td><td class=\"c x1cd y120d w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-29,38% </div></td><td class=\"c x1d3 y120d w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99,20% </div></td><td class=\"c x1d4 y120d w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-763": {
   "value": "Impairment te<span class=\"_ _2\"></span>st  Lo <span class=\"_ _28\"></span>IAS <span class=\"_ _f\"></span>36 <span class=\"_ _28\"> </span>richiede <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ttoporre <span class=\"_ _28\"></span>ad <span class=\"_ _28\"></span>impairment <span class=\"_ _f\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>definite <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>iscritte <span class=\"_ _28\"> </span>nel<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>prospetto <span class=\"_ _f\"></span>della <span class=\"_ _28\"> </span>situazione<span class=\"_ _89\"> </span> patrimoniale-finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _3\"></span><span class=\"ff9\">al <span class=\"_ _3\"></span>fine di <span class=\"_ _3\"></span>verificare<span class=\"_ _3\"></span> ch<span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>ecc<span class=\"_ _3\"></span>eda l\u2019importo<span class=\"_ _3\"></span> recu<span class=\"_ _3\"></span>perabile<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>mediante l<span class=\"_ _3\"></span>a loro <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>(cosiddett<span class=\"_ _3\"></span>o \u201cdiretto\u201d) <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il loro<span class=\"_ _3\"></span> utilizzo <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _3\"></span>\u201cindire<span class=\"_ _3\"></span>tto\u201d). <span class=\"_ _8\"></span><span class=\"ff1\">Lo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>precisa <span class=\"_ _3\"></span>che<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>a <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>riferi<span class=\"_ _3\"></span>mento <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>bilancio un\u2019entit\u00e0 <span class=\"_ _2\"></span>deve<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valu<span class=\"_ _3\"></span>tare <span class=\"_ _2\"></span>l\u2019esistenza di <span class=\"_ _2\"></span>un\u2019indicazione che <span class=\"_ _2\"></span>un\u2019attivit\u00e0 possa<span class=\"_ _89\"> </span> aver <span class=\"_ _8\"></span>sub<span class=\"_ _3\"></span>ito <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>riduz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>valore. <span class=\"_ _f\"></span>Se <span class=\"_ _f\"></span>esiste <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>qualsi<span class=\"_ _3\"></span><span class=\"ff9\">asi <span class=\"_ _f\"></span>indicazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _f\"></span>deve <span class=\"_ _f\"></span>stimare <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>recuperabile dell\u2019attivit\u00e0. N<span class=\"_ _3\"></span>el valutare se esiste la su<span class=\"_ _3\"></span>ddetta indicazione il Grup<span class=\"_ _3\"></span>po deve considerare la pres<span class=\"_ _3\"></span>enza<span class=\"_ _89\"> </span> di eventuali \u201cindicatori di <span class=\"_ _2\"></span>perdita\u201d di valore, cos\u00ec <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me richiesto dal paragrafo <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>2 d<span class=\"ff1\">ell<span class=\"_ _3\"></span>o IAS 36. <span class=\"_ _2\"></span>Una perdita per<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>vien<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>abilizzata <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>economico <span class=\"_ _f\"></span>qua<span class=\"_ _3\"></span>ndo <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>contabile <span class=\"_ _28\"></span>di <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>n\u2019attivit\u00e0 <span class=\"_ _f\"></span>o <span class=\"_ _28\"></span>unit\u00e0<span class=\"_ _89\"> </span> generatrice <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>flussi <span class=\"_ _28\"> </span>finanziari <span class=\"_ _28\"></span>eccede <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>valore <span class=\"_ _28\"></span>recuperabile. <span class=\"_ _28\"></span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _28\"> </span>immaterial<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>vita <span class=\"_ _f\"></span>utile<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>indef<span class=\"_ _3\"></span>inita<span class=\"_ _f\"></span> <span class=\"_ _f\"></span><span class=\"ls22\">e<span class=\"_ _89\"> </span></span><span class=\"ls22\"> </span>l\u2019av<span class=\"ff1\">viamento <span class=\"_ _f\"></span></span>vengono <span class=\"_ _f\"></span>verificate <span class=\"_ _f\"></span>almeno <span class=\"_ _8\"></span>annualm<span class=\"_ _3\"></span>ente <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>ogni <span class=\"_ _f\"></span>qualvolta <span class=\"_ _f\"></span>vi <span class=\"_ _8\"></span>sia <span class=\"_ _f\"></span>un\u2019indicazione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>possibile<span class=\"_ _89\"> </span> perdita di valore al f<span class=\"_ _3\"></span>ine di determi<span class=\"_ _3\"></span>nare se vi sia la suss<span class=\"_ _3\"></span>istenza di tale perdit<span class=\"_ _3\"></span>a.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> A p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>ire <span class=\"_ _2\"></span>dal<span class=\"_ _3\"></span> 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>23, <span class=\"_ _2\"></span>a seguito dell\u2019analisi <span class=\"ff1\">effettuata con il <span class=\"_ _2\"></span>supporto di <span class=\"_ _2\"></span>un consulente esterno, <span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>coerentemente <span class=\"_ _8\"></span><span class=\"ff9\">con <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ruttura, <span class=\"_ _8\"></span>l\u2019articolazione<span class=\"_ _3\"></span></span>, <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>funzio<span class=\"_ _3\"></span>namento <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>monitoraggio <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> hanno <span class=\"_ _8\"></span>ritenuto <span class=\"_ _8\"></span>opportuno <span class=\"_ _f\"></span>allocare <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>avviamenti <span class=\"_ _8\"></span>rive<span class=\"_ _3\"></span>nienti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>acquisizio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>opera<span class=\"_ _3\"></span>nti <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>settore<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> \u201cDistribuzione\u201d<span class=\"ff1\"> al <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po di <span class=\"_ _2\"></span>CGU della <span class=\"_ _2\"></span>Busin<span class=\"_ _3\"></span>ess Unit <span class=\"_ _2\"></span>Distribuzione in <span class=\"_ _2\"></span>lu<span class=\"_ _3\"></span>ogo delle singole <span class=\"_ _2\"></span>CGU-P<span class=\"_ _3\"></span>aese. <span class=\"_ _2\"></span>P<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>motivo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span>pone <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>test <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>impairment <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>capitale <span class=\"_ _3\"></span>investito <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ogn<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>anno,<span class=\"_ _89\"> </span> individuando come \u201ccas<span class=\"_ _3\"></span>h generating un<span class=\"_ _3\"></span>its\u201d:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span>a)<span class=\"ff10 ls0\"> <span class=\"_ _2f\"> </span><span class=\"ff1\">le <span class=\"_ _f\"></span>singole <span class=\"_ _f\"></span><span class=\"ff9\">societ\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>appartenenza <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>setto<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>Distribuzione <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>all\u2019area <span class=\"_ _f\"></span>geografica <span class=\"_ _f\"></span>(ovvero <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10 ls0\"><span class=\"ff1\"><span class=\"ff9\"> </span></span></span>Italia, <span class=\"_ _8\"></span>Francia,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Penisola <span class=\"_ _f\"></span>Iberica, <span class=\"_ _8\"></span>Grec<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>Mess<span class=\"_ _3\"></span>ico), <span class=\"_ _f\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>ve<span class=\"_ _3\"></span>ngono <span class=\"_ _f\"></span>raggruppate <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>CGU<span class=\"_ _89\"> </span> Distribuzione <span class=\"ff9\">ai f<span class=\"_ _3\"></span>ini dell\u2019impairment test<span class=\"_ _3\"></span> dell\u2019avviam<span class=\"_ _3\"></span>ento<span class=\"_ _3\"></span></span>;<span class=\"_ _89\"> </span>b)<span class=\"ff10 ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">le  singole <span class=\"_ _e\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>sett<span class=\"_ _3\"></span>ore  S<span class=\"_ _3\"></span>hipping,<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>pe<span class=\"_ _3\"></span>r <span class=\"_ _3e\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"> </span>quale <span class=\"_ _e\"> </span>viene <span class=\"_ _e\"> </span>adottata <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>diversa <span class=\"_ _e\"> </span>metodologia <span class=\"_ _e\"> </span>di<span class=\"_ _89\"> </span></span></span><span class=\"ff10 ls0\"><span class=\"ff1\"> </span></span>applicazione del DCF <span class=\"_ _3\"></span>(Discounted Cash Flow<span class=\"_ _3\"></span>) come sp<span class=\"_ _3\"></span>iegato pi\u00f9 avanti, CGU <span class=\"_ _3\"></span>\u201cShipping\u201d.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Sulla <span class=\"_ _28\"></span>base <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>quanto <span class=\"_ _f\"></span>sopra <span class=\"_ _28\"></span>indicato, <span class=\"_ _f\"></span>l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>est <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>la <span class=\"_ _f\"></span>verifica <span class=\"_ _28\"></span>della <span class=\"_ _f\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0 <span class=\"_ _28\"></span>dell\u2019avviamento <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _89\"> </span> effettuato <span class=\"_ _2b\"> </span>confrontando <span class=\"_ _28\"> </span>il <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>contabile <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>CGU <span class=\"_ _28\"> </span>\u201cD<span class=\"_ _3\"></span>istribuzione\u201d <span class=\"_ _2b\"> </span>al <span class=\"_ _28\"> </span>suo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"> </span>recu<span class=\"_ _3\"></span>perabile,<span class=\"_ _89\"> </span> determinato sulla base del <span class=\"_ _3\"></span>valore d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">che \u00e8<span class=\"_ _3\"></span> ottenuto dal<span class=\"_ _3\"></span>la sommatoria dei segue<span class=\"_ _3\"></span>nti elementi attual<span class=\"_ _3\"></span>izzati:<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Flusso <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>cassa <span class=\"_ _28\"> </span>operativo <span class=\"_ _28\"> </span>desunto <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ai <span class=\"_ _28\"> </span>Budget <span class=\"_ _28\"></span>redatti <span class=\"_ _28\"> </span>ogni <span class=\"_ _28\"></span>anno <span class=\"_ _28\"></span>dalle <span class=\"_ _28\"> </span>societ\u00e0<span class=\"_ _8\"></span> <span class=\"_ _28\"></span>appartenenti <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>BU<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>Distribuzione, e deb<span class=\"_ _3\"></span>itament<span class=\"_ _3\"></span>e approvati dal Co<span class=\"_ _3\"></span>nsiglio d<span class=\"_ _3\"></span>i Amministrazione dell<span class=\"_ _3\"></span>a Capogru<span class=\"_ _3\"></span>ppo;<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Tiraggio <span class=\"_ _2\"></span>inerziale per <span class=\"_ _b\"></span>il <span class=\"_ _2\"></span>secondo e <span class=\"_ _b\"></span>terzo <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>dati <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>Budget <span class=\"_ _2\"></span>utilizzati p<span class=\"_ _2\"></span>er il <span class=\"_ _b\"></span>primo anno,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sal<span class=\"_ _3\"></span>vo <span class=\"_ _2\"></span>alcuni<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>correttivi per societ\u00e0 p<span class=\"_ _3\"></span>er le quali \u00e8 pre<span class=\"_ _3\"></span>visto una specific<span class=\"_ _3\"></span>a evoluzione pros<span class=\"_ _3\"></span>pettica;<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Terminal Value che l<span class=\"_ _3\"></span>e societ\u00e0 s<span class=\"_ _3\"></span>aranno in grado di gene<span class=\"_ _3\"></span>rare secondo le sti<span class=\"_ _3\"></span>me del m<span class=\"_ _3\"></span>anagement<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>Il risultato della sommato<span class=\"_ _3\"></span>ria sopra r<span class=\"_ _3\"></span>iportata costituisce<span class=\"_ _3\"></span> l\u2019Enterprise Value<span class=\"_ _3\"></span>, valore c<span class=\"_ _3\"></span>he viene confrontat<span class=\"_ _3\"></span>o con il<span class=\"_ _89\"> </span> valore contabile dell\u2019at<span class=\"_ _3\"></span>tivit\u00e0 oggetto di test di <span class=\"_ _3\"></span>impairment, ed in<span class=\"_ _3\"></span> particolare:<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con <span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>Capitali <span class=\"_ _f\"></span>Investiti <span class=\"_ _f\"></span>Net<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span><span class=\"ff9\">(di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>\u201cCIN\u201d)</span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>CGU/GC<span class=\"_ _3\"></span>GU <span class=\"_ _f\"></span>espressi <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>consolidato<span class=\"_ _3\"></span>,<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>comprensivi <span class=\"_ _f\"></span>cio\u00e8 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _f\"></span>avviamenti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>eggiati <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _28\"></span>altre <span class=\"_ _f\"></span>scritture <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rett<span class=\"_ _3\"></span>ifica <span class=\"_ _f\"></span>apportate <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>sed<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>di<span class=\"_ _89\"> </span> consolidamento ed al<span class=\"_ _3\"></span> netto di event<span class=\"_ _3\"></span>uali surplus asset<span class=\"_ _3\"></span>;  -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">con  il  valore  di <span class=\"_ _e\"> </span>carico  complessivo  dell<span class=\"_ _3\"></span>e  partecipaz<span class=\"_ _3\"></span>ioni,  avendo <span class=\"_ _e\"> </span>cura  di  so<span class=\"_ _3\"></span>ttrarre  il  valore <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>Posizione <span class=\"_ _8\"></span>Finanziaria<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Netta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>aggiungere <span class=\"_ _8\"></span>eventu<span class=\"_ _3\"></span>ali <span class=\"_ _8\"></span>surplus <span class=\"_ _8\"></span>asset<span class=\"_ _3\"></span><span class=\"ff9\">, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>anze <span class=\"_ _8\"></span>dell\u2019analisi<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>dei triggering events<span class=\"_ _3\"></span> per il b<span class=\"_ _3\"></span>ilancio separato<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span> Per <span class=\"_ _2\"></span>la CGU <span class=\"_ _b\"></span>Sh<span class=\"_ _3\"></span>ipping, <span class=\"_ _2\"></span>rap<span class=\"_ _3\"></span>presentata da <span class=\"_ _2\"></span>tut<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>le societ\u00e0 <span class=\"_ _2\"></span>del settore, <span class=\"_ _2\"></span>invece, <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi <span class=\"_ _b\"></span>di cassa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>icolata<span class=\"_ _89\"> </span> sulla <span class=\"_ _f\"></span>base <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>arco <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>emp<span class=\"_ _3\"></span>orale <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>CGU <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>res<span class=\"_ _3\"></span>idua <span class=\"_ _f\"></span>vita <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>tile <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>navi<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>come<span class=\"_ _89\"> </span> valore <span class=\"_ _3\"></span>final<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _8\"></span>\u201cscrap <span class=\"_ _8\"></span>value\u201d<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _8\"></span>La <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iversa <span class=\"_ _8\"></span>metodologia <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>dovut<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>asset<span class=\"_ _3\"></span>s, <span class=\"_ _8\"></span>ovvero<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>delle  navi, <span class=\"_ _e\"> </span>impiegati  nell\u2019<span class=\"_ _3\"></span><span class=\"ff1\">attivit\u00e0. <span class=\"_ _e\"> </span></span>Si  segnala <span class=\"_ _e\"> </span>che  per <span class=\"_ _e\"> </span>l\u2019arco  di  t<span class=\"_ _3\"></span>empo  tra  l<span class=\"_ _3\"></span>\u2019anno  succ<span class=\"_ _3\"></span>essivo  al  Bud<span class=\"_ _3\"></span>get  di<span class=\"_ _89\"> </span> riferimento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019an<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>previst<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _2\"></span>della vi<span class=\"_ _2\"></span>ta utile <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span><span class=\"ff1\">l<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>navi <span class=\"_ _2\"></span>viene<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>Adjusted EBITDA <span class=\"_ _b\"></span>stimato<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>prudentemente sulla b<span class=\"_ _3\"></span>ase del dat<span class=\"_ _3\"></span>o di Budget. <span class=\"_ _3\"></span><span class=\"fff\"> </span>Per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>ingole <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>controllate <span class=\"_ _f\"></span>viene <span class=\"_ _28\"></span>elaborata <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>analisi <span class=\"_ _f\"></span>sugli <span class=\"_ _28\"></span>indicatori <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>perdita <span class=\"_ _28\"></span>durevole <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _20\"> </span>-<span class=\"_ _89\"> </span> Triggering Events in b<span class=\"_ _3\"></span>ase a quanto pr<span class=\"_ _3\"></span>evisto dal princip<span class=\"_ _3\"></span>io IAS 36.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> Nella <span class=\"_ _2b\"> </span>predispos<span class=\"_ _3\"></span>izione <span class=\"_ _2b\"> </span>dell\u2019i<span class=\"_ _3\"></span>mpairment <span class=\"_ _20\"> </span>test <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>usati <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>dati <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>Budget <span class=\"_ _2b\"> </span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">5 <span class=\"_ _20\"> </span>approvati <span class=\"_ _2b\"> </span>nel <span class=\"_ _20\"> </span>Consiglio <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>Amministrazione del<span class=\"_ _3\"></span>la Cap<span class=\"_ _3\"></span>ogruppo in data 3<span class=\"_ _3\"></span> febbraio <span class=\"_ _3\"></span>2025.<span class=\"_ _89\"> </span> Per <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>\u2019attualizzazione <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>utilizza <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>asso <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>sc<span class=\"_ _3\"></span>onto <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span><span class=\"ffc\">WACC <span class=\"_ _28\"> </span>post-ta<span class=\"_ _3\"></span>x<span class=\"ff1\"> <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>tiene <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>dei <span class=\"_ _2b\"> </span>rischi <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>pecifici<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ispecchia <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>valutazioni <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>denaro.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bas<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>ponderazione<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> tra <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>debito <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>il <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>\u2019equity, <span class=\"_ _28\"> </span>elaborato<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sull<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>base <span class=\"_ _2b\"> </span>dei <span class=\"_ _28\"> </span>valori <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"> </span>comparab<span class=\"_ _3\"></span>ili <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>q<span class=\"_ _8\"></span><span class=\"ff1\">uelle<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>appartenenti <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>mpairment. <span class=\"_ _8\"></span><span class=\"ff9\">P<span class=\"_ _3\"></span>er <span class=\"_ _8\"></span>l\u2019impairment <span class=\"_ _3\"></span>test<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span></span>24 <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>fatto <span class=\"_ _3\"></span>ricorso<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ome <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>nel<span class=\"_ _89\"> </span> precedente esercizio, <span class=\"_ _2\"></span>ad un <span class=\"_ _2\"></span>professionista esterno, <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>determinazi<span class=\"_ _3\"></span>one dei <span class=\"_ _2\"></span>parametri applicati <span class=\"_ _2\"></span>nel test, <span class=\"_ _2\"></span>come<span class=\"_ _89\"> </span> indicati qui di seguito<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span> Si <span class=\"_ _25\"> </span>segnala <span class=\"_ _25\"> </span>che<span class=\"_ _3\"></span>, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>rife<span class=\"_ _3\"></span>rimento <span class=\"_ _25\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>comunicazione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ESMA <span class=\"_ _26\"> </span>del <span class=\"_ _25\"> </span>24 <span class=\"_ _25\"> </span>ottobre <span class=\"_ _26\"> </span>2024 <span class=\"_ _e\"> </span>( <span class=\"_ _27\"> </span><span class=\"ffc\">Eu<span class=\"_ _3\"></span>ropean <span class=\"_ _25\"> </span>Commo<span class=\"_ _3\"></span>n<span class=\"_ _89\"> </span></span><span class=\"ffc\"> </span>Enforcement <span class=\"_ _8\"></span>priorities<span class=\"ff1\"> <span class=\"_ _8\"></span>- <span class=\"_ _3\"></span>E<span class=\"_ _3\"></span>CEP <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>precedenti <span class=\"_ _8\"></span>ECEP <span class=\"_ _3\"></span>2021,<span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>2023) <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>richiamo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>attenzio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>Consob n<span class=\"ls1b\">. </span>2/2<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>20 dicembre 2024, <span class=\"_ _2\"></span>il Gruppo continua a <span class=\"_ _2\"></span>monitorare gli i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>patti legati <span class=\"_ _2\"></span>al clima, che p<span class=\"_ _2\"></span>osso<span class=\"_ _3\"></span>no<span class=\"_ _89\"> </span> diventare <span class=\"_ _8\"></span>rilevanti, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>modo <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>valutare <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ci <span class=\"_ _8\"></span>saranno <span class=\"_ _8\"></span>sviluppi <span class=\"_ _8\"></span>significativi <span class=\"_ _8\"></span>derivanti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>questioni <span class=\"_ _8\"></span>legate <span class=\"_ _8\"></span>al<span class=\"_ _89\"> </span> clima <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>nel <span class=\"_ _28\"> </span>caso <span class=\"_ _28\"> </span>con <span class=\"_ _28\"></span>quale <span class=\"_ _28\"></span>intensit\u00e0 <span class=\"_ _f\"></span>tali <span class=\"_ _2b\"> </span>sviluppi <span class=\"_ _28\"> </span>influenzino <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0, <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>perazioni<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>e, <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>consegue<span class=\"_ _3\"></span>nza, <span class=\"_ _28\"></span>la<span class=\"_ _89\"> </span> rendicontazione <span class=\"_ _8\"></span>finanziaria <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Gruppo. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>tal <span class=\"_ _8\"></span>fine \u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>avviato u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>tavolo <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>onsultazione <span class=\"_ _f\"></span>interdiscipl<span class=\"_ _3\"></span>inare<span class=\"_ _89\"> </span> costituito <span class=\"_ _f\"></span>da <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>funzioni<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>compiere <span class=\"_ _f\"></span>una <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>icognizione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>rischi <span class=\"_ _f\"></span>fisici <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>transizio<span class=\"_ _3\"></span>ne<span class=\"_ _89\"> </span> derivanti da fattori coll<span class=\"_ _3\"></span>egati al clima (<span class=\"_ _3\"></span><span class=\"ffc\">climate<span class=\"_ _3\"></span>-related matt<span class=\"_ _3\"></span>ers</span>) a cui \u00e8 sog<span class=\"_ _3\"></span>getto il gruppo e <span class=\"_ _3\"></span>i suoi attivi. <span class=\"_ _3\"></span> Da  tale <span class=\"_ _3e\"> </span>t<span class=\"_ _3\"></span>avolo  di <span class=\"_ _e\"> </span>lavoro,  che <span class=\"_ _3e\"> </span>sa<span class=\"_ _3\"></span>r\u00e0  periodica<span class=\"_ _3\"></span>mente  a<span class=\"_ _3\"></span>ggiornato,  non <span class=\"_ _e\"> </span>sono <span class=\"_ _3e\"> </span>quind<span class=\"_ _3\"></span>i  emersi  ele<span class=\"_ _3\"></span>menti  tali <span class=\"_ _e\"> </span>da<span class=\"_ _89\"> </span> modificare <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>assunzion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>elaborazione <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>piani <span class=\"_ _8\"></span>sottostanti <span class=\"_ _8\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>preparazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ell\u2019impairment<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> test <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>possano <span class=\"_ _3\"></span>dar <span class=\"_ _8\"></span>luogo a <span class=\"_ _8\"></span>rettifiche <span class=\"_ _8\"></span><span class=\"ff9\">rilevanti <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>degli <span class=\"_ _8\"></span>attivi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>entro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>l\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>successivo.  Lo <span class=\"_ _2\"></span>sviluppo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>conteg<span class=\"_ _3\"></span>gi <span class=\"_ _2\"></span>effettu<span class=\"_ _3\"></span>ati <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>portato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>deter<span class=\"_ _3\"></span>minazione <span class=\"_ _2\"></span>degli Enter<span class=\"_ _3\"></span>prise <span class=\"_ _2\"></span>Value, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>riepilogati <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span> tabella <span class=\"_ _28\"> </span>sottostante, <span class=\"_ _28\"> </span>comparati <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>i <span class=\"_ _28\"></span>rispettivi <span class=\"_ _28\"></span>Capitali <span class=\"_ _28\"> </span>Investiti <span class=\"_ _28\"> </span>Netti <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>CGU <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>GCGU, <span class=\"_ _28\"> </span>evidenziandon<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>i<span class=\"_ _89\"> </span> rispettivi <span class=\"_ _f\"></span>Head-roo<span class=\"_ _3\"></span>m. <span class=\"_ _f\"></span>Di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>risultanze<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>con<span class=\"_ _3\"></span>teggi <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"></span>evidenziato <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>amp<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>margini <span class=\"_ _f\"></span>(i <span class=\"_ _f\"></span>cosiddetti<span class=\"_ _89\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-764": {
   "value": "\u201c<span class=\"ff1\">He<span class=\"lsd\">ad</span>-</span>room\u201d) tra i valor<span class=\"_ _3\"></span>i contabili delle CGU<span class=\"_ _3\"></span><span class=\"ff1\"> e G<span class=\"_ _3\"></span>CGU, rappresenta<span class=\"_ _3\"></span>ti dai rispetti<span class=\"_ _3\"></span>vi Capitali Investiti N<span class=\"_ _3\"></span>etti, ed i<span class=\"_ _89\"> </span></span>corrispettivi valori d\u2019uso <span class=\"_ _3\"></span><span class=\"ff1\">rappr<span class=\"_ _3\"></span>esentati dagli Ent<span class=\"_ _3\"></span>erprise Value<span class=\"_ _3\"></span>.</span><table class=\"s w316 h1ff\" id=\"_9915716f-6ae2-41ee-99d3-39c3a51498e0\"><tr><td class=\"c x181 y1207 w127 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1cd y1207 w12c h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1ce y1207 w12d h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td><td class=\"c x1cf y1208 w317 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Enterprise<span class=\"_ _89\"> </span></div></td><td class=\"c x1d0 y1207 w12f h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">CIN Conso </div></td><td class=\"c x1d1 y1207 w130 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Head-room </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1cf y112a w318 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Value</div></td><td></td><td></td></tr><tr><td class=\"c x181 y1209 w127 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y1209 w12c h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">8,31% </div></td><td class=\"c x1ce y1209 w12d h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">1,40% </div></td><td class=\"c x1d2 y1209 w12e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">572.038  </div></td><td class=\"c x1d0 y1209 w12f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">275.716  </div></td><td class=\"c x1d1 y1209 w130 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">296.322  </div></td></tr><tr><td class=\"c x181 y120a w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Shipping </div></td><td class=\"c x1cd y120a w12c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11,35% </div></td><td class=\"c x1ce y120a w12d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x1d2 y120a w12e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.339  </div></td><td class=\"c x1d0 y120a w12f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">42.451  </div></td><td class=\"c x1d1 y120a w130 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.887  </div></td></tr></table>Si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me <span class=\"_ _2\"></span>i valori <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>CIN <span class=\"_ _2\"></span><span class=\"ff1\">C<span class=\"ff9\">o<span class=\"_ _3\"></span>nso\u201d <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>ichino <span class=\"_ _2\"></span>le somme <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>C<span class=\"_ _3\"></span>IN <span class=\"_ _2\"></span>delle diverse <span class=\"_ _2\"></span>societ\u00e0 appartenenti <span class=\"_ _2\"></span>alle varie<span class=\"_ _89\"> </span></span></span>CGU, <span class=\"_ _3\"></span>dedott<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>partecipazioni <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>partenenti <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>stessa <span class=\"_ _8\"></span>CGU <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>incrementati <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>Avviamento <span class=\"_ _25\"> </span><span class=\"ff9\">e/o <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>alt<span class=\"_ _3\"></span>re <span class=\"_ _e\"> </span>rettifiche <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>sede<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>ac<span class=\"_ _3\"></span>quisizione <span class=\"_ _e\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>conteggiat<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>nell\u2019ambito <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>b<span class=\"_ _3\"></span>ilancio<span class=\"_ _89\"> </span></span>consolidato<span class=\"_ _3\"></span> ed al netto di eventu<span class=\"_ _3\"></span>ali surplus asset<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>L\u2019analisi di<span class=\"_ _2\"></span> <span class=\"ff1\">Sensitivity<span class=\"_ _3\"></span> </span>\u00e8 <span class=\"_ _2\"></span>stata condotta evidenziando, <span class=\"_ _2\"></span>sulla base dei <span class=\"_ _2\"></span>dati dell\u2019impairment <span class=\"_ _2\"></span>test, quanto <span class=\"_ _2\"></span>do<span class=\"_ _3\"></span>vrebbe<span class=\"_ _89\"> </span>diminuire l\u2019Adj<span class=\"_ _3\"></span><span class=\"ff1\">usted <span class=\"_ _3\"></span>EBITDA</span>, fer<span class=\"_ _3\"></span>mi i <span class=\"_ _3\"></span>parametri di <span class=\"_ _3\"></span>WACC e <span class=\"_ _3\"></span>\u201cg\u201d <span class=\"_ _3\"></span>rate, per <span class=\"_ _3\"></span>azzerare <span class=\"_ _3\"></span>l\u2019\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Head-</span>room\u201d <span class=\"_ _3\"></span>delle divers<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>CGU e GCGU, c<span class=\"_ _3\"></span>os\u00ec come su <span class=\"_ _3\"></span>quale valore dovrebb<span class=\"_ _3\"></span>e collocarsi il WA<span class=\"_ _3\"></span>CC, fermi i valor<span class=\"_ _3\"></span>i di Adj<span class=\"_ _3\"></span>usted<span class=\"_ _3\"></span> EBITDA <span class=\"ff9\">e \u201c<span class=\"_ _3\"></span>g\u201d<span class=\"_ _89\"> </span></span>rate, per <span class=\"_ _2\"></span>l\u2019azzerame<span class=\"_ _3\"></span>nto dell\u2019\u201d<span class=\"ff1\">Head-roo<span class=\"_ _3\"></span>m</span>\u201d<span class=\"ff1\"> </span>e <span class=\"_ _2\"></span>lo stesso per il <span class=\"_ _2\"></span>\u201cg\u201d rate, <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>ermi i <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>i di <span class=\"_ _2\"></span>A<span class=\"_ _3\"></span>dj<span class=\"ff1\">ust<span class=\"_ _3\"></span>ed EBITDA <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> WACC.<span class=\"_ _89\"> </span></span>La tabella seguente r<span class=\"_ _3\"></span>iporta il risultato d<span class=\"_ _3\"></span>i tale test.<table class=\"s w319 h200\" id=\"_dd68a120-9b80-43e4-9aa0-2bbf4ef842fe\"><tr><td class=\"c x181 y120b w127 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">CGU </div></td><td class=\"c x1cd y120b w131 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Adjusted EBITDA </div></td><td class=\"c x1d3 y120b w132 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">WACC </div></td><td class=\"c x1d4 y120b w133 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">\"g\" rate </div></td></tr><tr><td class=\"c x181 y120c w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Distribuzione </div></td><td class=\"c x1cd y120c w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-28,02% </div></td><td class=\"c x1d3 y120c w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">88,62% </div></td><td class=\"c x1d4 y120c w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-8,56% </div></td></tr><tr><td class=\"c x181 y120d w127 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\"> - Cosiarma </div></td><td class=\"c x1cd y120d w131 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-29,38% </div></td><td class=\"c x1d3 y120d w132 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99,20% </div></td><td class=\"c x1d4 y120d w133 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-711": {
   "value": "Informativa per <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ettore<span class=\"_ _89\"> </span> All\u2019interno del Gruppo poss<span class=\"_ _3\"></span>ono essere distintamente id<span class=\"_ _3\"></span>entificabili divers<span class=\"_ _3\"></span>i settori che forniscono un insieme di<span class=\"_ _89\"> </span> prodotti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>servizi <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>mogene<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>(settore <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tivit\u00e0) <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _f\"></span>forniscono <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>servizi <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>determinata <span class=\"_ _f\"></span>area<span class=\"_ _89\"> </span> geografica (settore <span class=\"_ _3\"></span>geografico).<span class=\"_ _3\"></span>  In particolare, all\u2019interno d<span class=\"_ _3\"></span>el Gruppo Orse<span class=\"_ _3\"></span>ro sono state indi<span class=\"_ _3\"></span>viduate tre aree di<span class=\"_ _3\"></span> attivit\u00e0:<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">settore <span class=\"_ _25\"> </span>Distribuzione<span class=\"_ _3\"></span>: <span class=\"_ _26\"> </span>questo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sett<span class=\"_ _3\"></span>ore <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>aggregato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span>societ\u00e0 <span class=\"_ _26\"> </span>dedite <span class=\"_ _26\"> </span>all<span class=\"_ _3\"></span><span class=\"ff9\">\u2019im<span class=\"_ _3\"></span>portazione <span class=\"_ _26\"> </span>ed <span class=\"_ _26\"> </span>alla<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"ff9\"> </span></span></span>distribuzione dei prodotti ortofrutticoli sui territori di propria compete<span class=\"_ _3\"></span>nza. Le societ\u00e0 distributrici del<span class=\"_ _89\"> </span> Gruppo <span class=\"_ _3\"></span>hanno <span class=\"_ _8\"></span>sede <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>operano <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>incipalmente <span class=\"_ _8\"></span>nei <span class=\"_ _3\"></span>mercati <span class=\"_ _8\"></span>italiani, <span class=\"_ _8\"></span>francese<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>penisola <span class=\"_ _8\"></span>iberica <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span> greci <span class=\"ff9\">alle quali si ag<span class=\"_ _3\"></span>giunge l\u2019attivit\u00e0 rivolta ess<span class=\"_ _3\"></span>enzialme<span class=\"_ _3\"></span>nte all\u2019export <span class=\"_ _3\"></span></span>dell<span class=\"_ _3\"></span>e societ\u00e0 messican<span class=\"_ _3\"></span>e.<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">settore <span class=\"_ _b\"></span>Shipping: questo <span class=\"_ _b\"></span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aggregato <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>societ\u00e0 dedito <span class=\"_ _b\"></span>principalmente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>rasporto <span class=\"_ _2\"></span>mar<span class=\"_ _3\"></span>ittimo<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>di banane ed ananas;<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">settore <span class=\"_ _e\"> </span>Hold<span class=\"_ _3\"></span>ing <span class=\"_ _25\"> </span>&amp; <span class=\"_ _25\"> </span>Serviz<span class=\"_ _3\"></span>i: <span class=\"_ _25\"> </span>rappresenta <span class=\"_ _25\"> </span>un <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>ettore <span class=\"_ _25\"> </span>residual<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _25\"> </span>comprend<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>societ\u00e0 <span class=\"_ _25\"> </span>dedite <span class=\"_ _25\"> </span>alla<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>prestazione <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>servizi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>bito <span class=\"_ _3\"></span>doganal<span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>settore <span class=\"_ _8\"></span>informatico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>coordinamento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Holding.<span class=\"_ _89\"> </span> In <span class=\"_ _2\"></span>ott<span class=\"_ _3\"></span>emperanza a quanto <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isposto dall\u2019IFRS <span class=\"_ _2\"></span>8 le informazioni settoriali <span class=\"_ _2\"></span>vengono fornite al paragrafo <span class=\"_ _2\"></span>dedicato<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> a<span class=\"ff9 ls1a\">ll\u2019<span class=\"ls0\">\u201c</span></span>I<span class=\"ff9\">nformativa di settore\u201d<span class=\"_ _3\"></span></span> (No<span class=\"_ _3\"></span>ta 22)<span class=\"ls1b\">. </span><span class=\"ls1b\"><span class=\"_ _3\"></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-712": {
   "value": "Gestione del <span class=\"_ _2\"></span>rischio finanziario<span class=\"_ _89\"> </span> Il principio IFRS 7 richiede informazioni integrati<span class=\"_ _3\"></span>ve finalizzate ad apprezzare la significativit\u00e0 degli<span class=\"_ _3\"></span> strumenti<span class=\"_ _89\"> </span> finanziari in <span class=\"_ _2\"></span>relazion<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>le performance <span class=\"_ _2\"></span>eco<span class=\"_ _3\"></span>nomiche ed <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la posizi<span class=\"_ _2\"></span>one finanziaria del Gruppo. <span class=\"_ _2\"></span>Questo principio<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> contabile richiede una <span class=\"_ _2\"></span>desc<span class=\"_ _3\"></span>rizione degli obiettivi, delle <span class=\"_ _2\"></span>politiche e delle procedure p<span class=\"_ _2\"></span>ost<span class=\"_ _3\"></span>e in <span class=\"_ _2\"></span>atto dalla Direzione<span class=\"_ _89\"> </span> per <span class=\"_ _28\"></span>le <span class=\"_ _28\"> </span>diverse <span class=\"_ _28\"> </span>tipolog<span class=\"_ _3\"></span>ie <span class=\"_ _28\"></span>di <span class=\"_ _28\"> </span>rischio <span class=\"_ _28\"> </span>fina<span class=\"_ _3\"></span>nziario <span class=\"_ _28\"> </span>(liquidit\u00e0, <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>mercato <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>cred<span class=\"_ _3\"></span>ito) <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>esposto<span class=\"_ _89\"> </span><span class=\"_ _f\"></span> (cambio, tasso<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>interesse,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bunker,<span class=\"_ _3\"></span> ETS<span class=\"_ _3\"></span>). Il<span class=\"_ _3\"></span> Gruppo<span class=\"_ _3\"></span> opera <span class=\"_ _3\"></span>in u<span class=\"_ _3\"></span>n set<span class=\"_ _3\"></span>tore d<span class=\"_ _3\"></span>i com<span class=\"_ _3\"></span>mercio di<span class=\"_ _3\"></span> prodotti <span class=\"_ _3\"></span>commodity<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> che <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _2\"></span>influenzat<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ifferenti <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>possono <span class=\"_ _2\"></span>av<span class=\"_ _3\"></span>ere <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mpatto <span class=\"_ _b\"></span>sul<span class=\"_ _3\"></span>l\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _b\"></span>eco<span class=\"_ _3\"></span>nomico, <span class=\"_ _2\"></span>patrimonial<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> e <span class=\"_ _2b\"> </span>finanziario <span class=\"_ _2b\"> </span>del <span class=\"_ _20\"> </span>Gruppo. <span class=\"_ _2b\"> </span>La <span class=\"_ _2b\"> </span>gestion<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>tali <span class=\"_ _2b\"> </span>fat<span class=\"_ _3\"></span>tori <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _20\"> </span>effettuata <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span><span class=\"ff9\">ttraverso <span class=\"_ _20\"> </span>l\u2019adozione <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>copertu<span class=\"_ _3\"></span>re <span class=\"_ _2b\"> </span>ovvero<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>politiche aziendali volte alla<span class=\"_ _3\"></span> mitigazione d<span class=\"_ _3\"></span>egli eventuali<span class=\"_ _3\"></span> impatti di tali element<span class=\"_ _3\"></span>i sui risultati aziendal<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> I rischi finanziari a cui <span class=\"_ _3\"></span>\u00e8 esposto il Gru<span class=\"_ _3\"></span>ppo nello svolgi<span class=\"_ _3\"></span>mento della sua att<span class=\"_ _3\"></span>ivit\u00e0 sono i segu<span class=\"_ _3\"></span>enti:<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rischi<span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>liquid<span class=\"_ _3\"></span>it\u00e0<span class=\"ff9\">, con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alla d<span class=\"_ _3\"></span>isponibilit\u00e0 di <span class=\"_ _3\"></span>risorse fi<span class=\"_ _3\"></span>nanziarie ed <span class=\"_ _3\"></span>all\u2019accesso<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>mercato d<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"ff9\"> </span></span></span>credito;<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rischi<span class=\"_ _2\"></span>o d<span class=\"_ _3\"></span>i mercat<span class=\"_ _3\"></span>o, comprensivo<span class=\"_ _3\"></span> del risch<span class=\"_ _3\"></span>io di valuta, del rischio d<span class=\"_ _3\"></span>i tasso, del risc<span class=\"_ _3\"></span>hio di prezzo;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _8\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rischi<span class=\"_ _2\"></span>o d<span class=\"_ _3\"></span>i credito,<span class=\"_ _3\"></span> relativo ai rapporti<span class=\"_ _3\"></span>, soprattutt<span class=\"_ _3\"></span>o di natura commerciale<span class=\"_ _8\"></span>, nei confronti dei clienti<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>I princi<span class=\"_ _3\"></span>pali st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziari <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0 inclu<span class=\"_ _3\"></span>dono <span class=\"_ _3\"></span>conti <span class=\"_ _3\"></span>correnti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>epositi <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> b<span class=\"_ _3\"></span>reve, <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _89\"> </span> verso <span class=\"_ _20\"> </span>banche  a  breve <span class=\"_ _20\"> </span>e  lungo <span class=\"_ _20\"> </span>termine,  debiti<span class=\"_ _3\"></span>  obbligazionari,  passivit\u00e0  verso  altri <span class=\"_ _20\"> </span>finanziatori,  strumenti<span class=\"_ _89\"> </span> derivati. <span class=\"_ _f\"></span>L\u2019obiettivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>quello <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziare <span class=\"_ _28\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>operativa <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gru<span class=\"_ _3\"></span>ppo. <span class=\"_ _f\"></span>Oltre <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>crediti <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> debiti <span class=\"_ _f\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>derivan<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span>dalla <span class=\"_ _28\"></span>propria <span class=\"_ _f\"></span>attivit\u00e0. <span class=\"_ _28\"> </span>La <span class=\"_ _28\"></span>gestione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>fabbisogn<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>relativi <span class=\"_ _28\"></span>rischi<span class=\"_ _89\"> </span> (principalmente rischi di tasso, rischi di <span class=\"_ _2\"></span>cambio<span class=\"_ _3\"></span>, bunker e ETS) <span class=\"_ _2\"></span>\u00e8 svolta a livello di <span class=\"_ _2\"></span>tesoreria centralizzata <span class=\"_ _3\"></span>sulla<span class=\"_ _89\"> </span> base  delle  linee<span class=\"_ _3\"></span>  guida  definite<span class=\"_ _3\"></span>  dal  Responsabil<span class=\"_ _3\"></span>e  Tesoreria  con<span class=\"_ _3\"></span>  il <span class=\"_ _25\"> </span>Dirigente  P<span class=\"_ _3\"></span>reposto<span class=\"_ _3\"></span>  ed  approvate<span class=\"_ _3\"></span>  dagli<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Amministratori <span class=\"_ _3\"></span>Delegati.<span class=\"_ _89\"> </span> Si segnala <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>gi\u00e0<span class=\"_ _3\"></span> menzio<span class=\"_ _3\"></span>nati <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>monitorati <span class=\"_ _3\"></span>costanteme<span class=\"_ _3\"></span>nte, <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>uando <span class=\"_ _3\"></span><span class=\"ff9\">azioni av<span class=\"_ _3\"></span>enti l<span class=\"_ _3\"></span>\u2019obiettivo d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>fronteggiare e conten<span class=\"_ _3\"></span>ere i p<span class=\"_ _3\"></span>otenziali effetti n<span class=\"_ _3\"></span>egativi mediante l\u2019<span class=\"_ _3\"></span>utilizzo di appro<span class=\"_ _3\"></span>priate <span class=\"_ _8\"></span><span class=\"ff1\">politiche, ed in generale<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>laddove ritenuto <span class=\"_ _3\"></span>necessar<span class=\"_ _3\"></span>io, anche <span class=\"_ _3\"></span>mediant<span class=\"_ _3\"></span>e appositi <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>di co<span class=\"_ _3\"></span>pertura. Nell<span class=\"_ _3\"></span>a presente <span class=\"_ _3\"></span>sezione <span class=\"_ _3\"></span>vengono<span class=\"_ _89\"> </span> fornite <span class=\"_ _e\"> </span>informazion<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>qualitat<span class=\"_ _3\"></span>ive <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>quantitati<span class=\"_ _3\"></span>ve <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>riferim<span class=\"_ _3\"></span>ento <span class=\"_ _e\"> </span>sul<span class=\"_ _3\"></span>l\u2019incidenza <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>tali <span class=\"_ _25\"> </span>rischi <span class=\"_ _e\"> </span>sul <span class=\"_ _e\"> </span>Gru<span class=\"_ _3\"></span>ppo<span class=\"_ _8\"></span><span class=\"ff1\">, <span class=\"_ _e\"> </span>a<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>completamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>indicato <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>apposita <span class=\"_ _8\"></span>sez<span class=\"_ _3\"></span>ione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>relazion<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>gest<span class=\"_ _3\"></span>ione. <span class=\"_ _8\"></span>I <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>quantitativ<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span> seguito <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>portati <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>rivest<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>valenza <span class=\"_ _3\"></span>pre<span class=\"_ _3\"></span>visionale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _8\"></span>completamen<span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>riflett<span class=\"_ _3\"></span>ere <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>complessit\u00e0 <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span> le reazioni correlate de<span class=\"_ _3\"></span>i mercati che possono d<span class=\"_ _3\"></span>erivare da ogni cambia<span class=\"_ _3\"></span>mento ipotiz<span class=\"_ _3\"></span>zato.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Rischio di liquidit<span class=\"_ _3\"></span>\u00e0  Il <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _2\"></span>gestisce <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>nell\u2019ottica di <span class=\"_ _b\"></span>garantire, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>livello consolidato, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>strut<span class=\"_ _3\"></span>tura<span class=\"_ _89\"> </span> del <span class=\"_ _f\"></span>passivo <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>equilibrio <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _f\"></span>dell\u2019at<span class=\"_ _3\"></span>tivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>bilancio, <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>mantenere <span class=\"_ _f\"></span>un\u2019elevata <span class=\"_ _f\"></span>solidit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span> patrimoniale. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>linee <span class=\"_ _8\"></span>di cr<span class=\"_ _3\"></span>edito, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>negoz<span class=\"_ _3\"></span>iate a <span class=\"_ _8\"></span>livello d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>vengono <span class=\"_ _8\"></span>concesse <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>singola<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> societ\u00e0. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>ha, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>finanziat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>vestimenti <span class=\"_ _3\"></span>con <span class=\"_ _8\"></span>linee <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>medio<span class=\"_ _8\"></span>-lungo <span class=\"_ _3\"></span>termine <span class=\"_ _8\"></span>che<span class=\"_ _89\"> </span> garantiscono <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>posizione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>liquidit\u00e0 <span class=\"_ _f\"></span>idonea <span class=\"_ _f\"></span>all\u2019at<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span><span class=\"ff1\">ivit\u00e0 <span class=\"_ _28\"></span>caratteristica. <span class=\"_ _f\"></span>Vi <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>ampi <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>pazi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>utilizzo <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>linee di cr<span class=\"_ _3\"></span>edito comm<span class=\"_ _3\"></span>erciali <span class=\"_ _3\"></span>di breve <span class=\"_ _3\"></span>termine i<span class=\"_ _3\"></span>n caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>necessit\u00e0 di <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>circolante <span class=\"_ _3\"></span>commerciale <span class=\"_ _3\"></span>connesse<span class=\"_ _89\"> </span> alla crescita e allo svilu<span class=\"_ _3\"></span>ppo organico.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Si segnala, inoltre, che il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo opera in <span class=\"_ _2\"></span>un settore relativament<span class=\"_ _3\"></span>e protetto dal punto di <span class=\"_ _2\"></span>vista della liquidit\u00e0 in<span class=\"_ _89\"> </span> quanto <span class=\"_ _3\"></span>esiste <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _8\"></span>regolamentazione <span class=\"_ _3\"></span>Europea <span class=\"_ _8\"></span>(art. <span class=\"_ _3\"></span>4 <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>D.L.198/2021) <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>impon<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>pagamenti<span class=\"_ _89\"> </span> dei beni de<span class=\"_ _3\"></span>peribili av<span class=\"_ _3\"></span>vengano <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>massimo <span class=\"_ _3\"></span>dei 30 <span class=\"_ _3\"></span>giorni d<span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>termine d<span class=\"_ _3\"></span>el periodo <span class=\"_ _3\"></span>di cons<span class=\"_ _3\"></span>egna. Qu<span class=\"_ _3\"></span>esto<span class=\"_ _89\"> </span> comporta <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>tem<span class=\"_ _3\"></span>pistiche <span class=\"_ _2b\"> </span>di  incasso <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>pagamento <span class=\"_ _20\"> </span>siano <span class=\"_ _2b\"> </span>relati<span class=\"_ _3\"></span>vamente <span class=\"_ _20\"> </span>brevi <span class=\"_ _2b\"> </span>proprio  i<span class=\"_ _2\"></span>n <span class=\"_ _20\"> </span>funzione <span class=\"_ _20\"> </span>della<span class=\"_ _89\"> </span> tipologia di bene com<span class=\"_ _3\"></span>mercializzato<span class=\"_ _3\"></span>. Se a<span class=\"_ _3\"></span> ci\u00f2 si unisc<span class=\"_ _3\"></span>e il fatto<span class=\"_ _3\"></span> che le rimanenz<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>hanno indic<span class=\"_ _3\"></span>i di rotazione mol<span class=\"_ _3\"></span>to<span class=\"_ _89\"> </span> rapidi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>munque <span class=\"_ _8\"></span>mediamente <span class=\"_ _3\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>2 <span class=\"_ _8\"></span>settimane, <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>evince <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ciclo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>capital<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>circolante <span class=\"_ _8\"></span>\u00e8 vi<span class=\"_ _3\"></span>rtuoso <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> non comporta risch<span class=\"_ _3\"></span>i di liquidit\u00e0 in un contesto d<span class=\"_ _3\"></span>i normale operati<span class=\"_ _3\"></span>vit\u00e0 di mercato. <span class=\"_ _8\"></span><span class=\"fc3\"> </span>Nella <span class=\"_ _20\"> </span>tabella <span class=\"_ _2b\"> </span>seguente <span class=\"_ _20\"> </span>\u00e8 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span>sposta <span class=\"_ _2b\"> </span>u<span class=\"_ _3\"></span>n\u2019analisi <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>scadenze, <span class=\"_ _20\"> </span>basata <span class=\"_ _20\"> </span>sugli <span class=\"_ _2b\"> </span>obblighi <span class=\"_ _20\"> </span>contrattuali <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>rimborso,<span class=\"_ _89\"> </span> relativa ai debiti finanzia<span class=\"_ _3\"></span>ri, commercial<span class=\"_ _3\"></span>i, fiscali ed altri deb<span class=\"_ _3\"></span>iti in essere al 31 d<span class=\"_ _3\"></span>icembre 20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>4 <table class=\"s w31a h201\" id=\"_2d590789-efea-46e1-b209-c534f2c18151\"><tr><td></td><td class=\"c x1d5 y120e w31b h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1d6 y120f w31c h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Entro 1<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d7 y120f w31d h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Oltre 5<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1210 wa h11d\"><div class=\"t m0 xa h14 y1c9 ffa fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff6\"> </span></div></td><td class=\"c x1d5 y1211 w31e h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x1d6 y1212 w31f h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls12 ws0\">anno<span class=\"_ _89\"> </span></div></td><td class=\"c x1d8 y1210 w135 h11d\"><div class=\"t m0 xa h14 y1c9 ff6 fs7 fc2 sc0 ls4a ws0\">1 <span class=\"ls0\">- 5 anni</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d7 y1212 w320 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls12 ws0\">anni<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x1d5 y1213 w321 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1214 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x1d9 y1214 w3e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x1da y1214 w134 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x1d8 y1214 w135 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x1db y1214 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1215 w322 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1216 w3e hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x1da y1216 w134 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x1d8 y1216 w135 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x1db y1216 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y1217 w323 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1218 w324 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1219 w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">650  </div></td><td class=\"c x1da y1219 w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls49 ws0\">41<span class=\"ls0\">8</span><span class=\"ls0\">  </span></div></td><td class=\"c x1d8 y1219 w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x1db y1219 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y121a w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y121b w324 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y121c w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x1da y121c w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x1d8 y121c w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x1db y121c w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y121d w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y121e w326 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y121f w3e hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">746  </div></td><td class=\"c x1da y121f w134 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y121f w135 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x1db y121f w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1220 w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1221 w327 h1fd\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di negoziazione (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1222 w3e hde\"><div class=\"t m0 xa h14 y98a ff6 fs7 fc4 sc0 ls80 ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1da y1222 w134 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d8 y1222 w135 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls4c ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1db y1222 w9d hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x188 y1223 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1224 wa h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x1d9 y1224 w3e h15\"><div class=\"t m0 xa h14 y9ce ff6 fs7 fc4 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x1da y1224 w134 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x1d8 y1224 w135 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y1224 w9d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1225 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x1d9 y1225 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x1da y1225 w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x1d8 y1225 w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y1225 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1226 w329 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1227 w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x1da y1227 w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">858</span><span class=\"ls0\">  </span></div></td><td class=\"c x1d8 y1227 w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x1db y1227 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1229 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1d9 y1229 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">725  </div></td><td class=\"c x1da y1229 w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1229 w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">725  </div></td><td class=\"c x1db y1229 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122a wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1d9 y122a w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x1da y122a w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x1d8 y122a w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x1d9 y122b w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x1da y122b w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x1d8 y122b w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122c wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1d9 y122c w3e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x1da y122c w134 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x1d8 y122c w135 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122c w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 Non correnti/correnti al 31.12.2024 </div></td><td class=\"c x1d9 y122d w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">410.665  </div></td><td class=\"c x1da y122d w134 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">268.521  </div></td><td class=\"c x1d8 y122d w135 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">122.639  </div></td><td class=\"c x1db y122d w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr></table>Si  segnala <span class=\"_ _2b\"> </span>che  tutti <span class=\"_ _20\"> </span>gli <span class=\"_ _20\"> </span>importi  i<span class=\"_ _2\"></span>ndicat<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>nella  tabella <span class=\"_ _20\"> </span>sovrastante, <span class=\"_ _20\"> </span>rappresentan<span class=\"_ _3\"></span>o  i <span class=\"_ _2b\"> </span>valori  determinati  con riferimento alle <span class=\"_ _3\"></span>residue sca<span class=\"_ _3\"></span>denze <span class=\"_ _3\"></span>contrat<span class=\"_ _3\"></span>tuali. Il Grup<span class=\"_ _3\"></span>po prevede <span class=\"_ _3\"></span>di far front<span class=\"_ _3\"></span>e ai s<span class=\"_ _3\"></span>uddetti <span class=\"_ _3\"></span>impegni attraverso<span class=\"_ _3\"></span> i flussi di cassa della gest<span class=\"_ _3\"></span>ione operat<span class=\"_ _3\"></span>iva. Rischio di cambio v<span class=\"_ _3\"></span>alutario <span class=\"_ _3\"></span> Il <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>es<span class=\"_ _3\"></span>posto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fluttuazioni nei <span class=\"_ _b\"></span>tassi <span class=\"_ _2\"></span>di cambio <span class=\"_ _b\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>valute <span class=\"_ _2\"></span>(in p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>icolare dollaro <span class=\"_ _b\"></span>USA) <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>iverse da <span class=\"_ _28\"></span>quella <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>in <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>espresse <span class=\"_ _f\"></span>le <span class=\"_ _28\"> </span>transazion<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _8\"></span><span class=\"ls1d\">. <span class=\"_ _f\"></span></span>In <span class=\"_ _28\"> </span>particolare, <span class=\"_ _28\"> </span><span class=\"ls1f\">nel</span> <span class=\"_ _28\"></span>settore Distribuzione <span class=\"_ _2b\"> </span>acquista <span class=\"_ _2b\"> </span>parte <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>merce <span class=\"_ _2b\"> </span>(frutta) <span class=\"_ _2b\"> </span>in <span class=\"_ _28\"> </span>valu<span class=\"_ _3\"></span>ta <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ollaro <span class=\"_ _2b\"> </span>USA, <span class=\"_ _28\"> </span>per <span class=\"_ _2b\"> </span>poi <span class=\"_ _28\"> </span>importarl<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>realizzare <span class=\"_ _2b\"> </span>le vendite in valuta euro nei mercati Sud Europei. Per contro, nel settore Shipping, i ricavi denominati in dollaro USA <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>maggiori <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>sost<span class=\"_ _3\"></span>enuti in <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro, c<span class=\"_ _3\"></span>on c<span class=\"_ _3\"></span>i\u00f2 l<span class=\"_ _3\"></span>imitando<span class=\"_ _8\"></span> in <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancia <span class=\"_ _3\"></span>valutaria <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>che risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>esposta <span class=\"_ _f\"></span>al <span class=\"_ _8\"></span>Dol<span class=\"_ _3\"></span>laro <span class=\"_ _f\"></span>USA, <span class=\"_ _f\"></span>fisiologicamente. <span class=\"_ _f\"></span>Nel <span class=\"_ _8\"></span>corso <span class=\"_ _f\"></span>degl<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>ultimi <span class=\"_ _f\"></span>anni <span class=\"_ _f\"></span>sempre <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>i\u00f9 <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>atene GDO <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro<span class=\"_ _3\"></span>pa <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>inciato <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>chiedere<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>rezzi <span class=\"_ _3\"></span>fissi <span class=\"_ _3\"></span>annual<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>asta <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prodotto <span class=\"_ _3\"></span>banane<span class=\"_ _3\"></span>, uno<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei<span class=\"_ _3\"></span> principali <span class=\"_ _2\"></span>prodot<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>commer<span class=\"_ _3\"></span>cializzati dal <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>uno dei <span class=\"_ _2\"></span>pochi che <span class=\"_ _b\"></span>vengo<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quistati <span class=\"_ _2\"></span>a prezzo <span class=\"_ _2\"></span>fermo i<span class=\"_ _2\"></span>n USD.<span class=\"_ _3\"></span> Il Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>adott<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>strat<span class=\"_ _3\"></span>egia di<span class=\"_ _3\"></span> m<span class=\"_ _3\"></span>edio<span class=\"_ _3\"></span>-lungo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>iminuzione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>eso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>prodott<span class=\"_ _3\"></span>o b<span class=\"_ _3\"></span>anana <span class=\"_ _3\"></span>sul paniere <span class=\"_ _8\"></span>dei <span class=\"_ _f\"></span>prodotti <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>mercializzati <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>In <span class=\"_ _f\"></span>aggiunta <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>prese<span class=\"_ _3\"></span>nza <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>prezzi <span class=\"_ _f\"></span>fissi <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>vendita <span class=\"_ _8\"></span>in euro <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>perci\u00f2 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span><span class=\"ls1b\">, <span class=\"_ _f\"></span></span>il <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>ruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>im<span class=\"_ _3\"></span>plementat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>strategia<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>opera<span class=\"_ _3\"></span>ndo <span class=\"_ _8\"></span>acquisti <span class=\"_ _8\"></span>a te<span class=\"ls0\">rmine mentre per<span class=\"_ _3\"></span> la restant<span class=\"_ _3\"></span>e parte dell<span class=\"_ _3\"></span>e vendite, non<span class=\"_ _3\"></span> assoggettata a <span class=\"_ _3\"></span>prezzi di ven<span class=\"_ _3\"></span>dita prefissati<span class=\"_ _3\"></span>, ha<span class=\"_ _3\"></span> deciso di<span class=\"_ _3\"></span> </span>non adott<span class=\"_ _3\"></span>are strume<span class=\"_ _3\"></span>nti di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>la def<span class=\"_ _3\"></span>inizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>di vend<span class=\"_ _3\"></span>ita i<span class=\"_ _3\"></span>n euro <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>ogni g<span class=\"_ _3\"></span>iorno<span class=\"_ _3\"></span> ovvero <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>gni <span class=\"_ _2\"></span>settimana <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>cl<span class=\"_ _3\"></span>ienti <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>ci\u00f2 <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>onsente <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>diluire <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>maniera <span class=\"_ _2\"></span>signif<span class=\"_ _3\"></span>icativa <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>effetti <span class=\"_ _2\"></span>deriva<span class=\"_ _3\"></span>nti dalla <span class=\"_ _28\"> </span>flu<span class=\"_ _3\"></span>ttuazione <span class=\"_ _28\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>tassi <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>camb<span class=\"_ _3\"></span>io <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>mantenere<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>flessibilit\u00e0<span class=\"_ _3\"></span>, <span class=\"_ _28\"> </span>eleme<span class=\"_ _3\"></span>nto <span class=\"_ _28\"> </span>fond<span class=\"_ _3\"></span>amentale <span class=\"_ _2b\"> </span>nel <span class=\"_ _28\"> </span>setto<span class=\"_ _3\"></span>re <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a commercializzazione<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dei <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>ortofrut<span class=\"_ _3\"></span>ticoli. <span class=\"_ _f\"></span>Il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo, <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>vend<span class=\"_ _3\"></span>ite <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>prezzo <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>definito,<span class=\"_ _3\"></span> ritiene che tale modal<span class=\"_ _3\"></span>it\u00e0 operat<span class=\"_ _3\"></span>iva risulti essere coer<span class=\"_ _3\"></span>ente con le d<span class=\"_ _3\"></span>inamiche com<span class=\"_ _3\"></span>merciali del setto<span class=\"_ _3\"></span>re e sia la p<span class=\"_ _3\"></span>i\u00f9 consona al fine di m<span class=\"_ _3\"></span>inimizzare l\u2019im<span class=\"_ _3\"></span>patto della fluttu<span class=\"_ _3\"></span>azione del tasso di cambio <span class=\"_ _3\"></span>Euro/US<span class=\"_ _3\"></span>D<span class=\"_ _3\"></span><span class=\"ff1\">.<span class=\"_ _3\"></span> </span>Rischio di tasso di int<span class=\"_ _3\"></span>eresse <span class=\"_ _3\"></span> Il Gruppo fi<span class=\"_ _3\"></span>nanzia <span class=\"_ _3\"></span>i propr<span class=\"_ _3\"></span>i investimenti <span class=\"_ _3\"></span>di medio<span class=\"_ _8\"></span>-lungo t<span class=\"_ _3\"></span>ermine ed<span class=\"_ _3\"></span> il <span class=\"_ _3\"></span>proprio c<span class=\"_ _3\"></span>apitale circol<span class=\"_ _3\"></span>ante commerc<span class=\"_ _3\"></span>iale anche <span class=\"_ _8\"></span>attraverso <span class=\"_ _8\"></span>l\u2019utilizzo <span class=\"_ _f\"></span>di <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>credito. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>utilizza <span class=\"_ _8\"></span>principalm<span class=\"_ _3\"></span>ente <span class=\"_ _8\"></span>linee <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>a <span class=\"_ _28\"> </span><span class=\"ff1\">medio<span class=\"_ _3\"></span> </span>termine <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>euro, <span class=\"_ _26\"> </span>parte <span class=\"_ _26\"> </span>d<span class=\"_ _3\"></span>elle <span class=\"_ _26\"> </span>quali <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>tasso <span class=\"_ _26\"> </span>fisso <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>parte <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>tasso <span class=\"_ _26\"> </span>variabile, <span class=\"_ _27\"> </span>sull<span class=\"_ _8\"></span>e <span class=\"_ _26\"> </span>principali <span class=\"_ _26\"> </span>delle <span class=\"_ _26\"> </span>quali (Finanziamento  in <span class=\"_ _20\"> </span>Pool  20<span class=\"ls26\">22</span>-2028  di <span class=\"_ _20\"> </span>originari  euro <span class=\"_ _20\"> </span><span class=\"ls24\">90</span>  mi<span class=\"_ _2\"></span>lion<span class=\"_ _3\"></span>i  <span class=\"ls22\">e <span class=\"_ _2b\"> </span></span>F<span class=\"_ _3\"></span>inanziamento  in <span class=\"_ _20\"> </span>Pool  2020-2029 <span class=\"_ _20\"> </span>di originari 15 <span class=\"_ _3\"></span>milioni<span class=\"_ _3\"></span> ol<span class=\"_ _3\"></span>tre a<span class=\"_ _3\"></span> finanzia<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>2021-20<span class=\"_ _3\"></span>27 di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>attivata <span class=\"_ _3\"></span>opportuna<span class=\"_ _3\"></span> copertura<span class=\"_ _3\"></span> parziale <span class=\"_ _2\"></span>IRS <span class=\"_ _2\"></span>pla<span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>vanilla <span class=\"_ _2\"></span>al fine <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>itigare <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>flut<span class=\"_ _3\"></span>tuazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(euribor) nel <span class=\"_ _b\"></span>tempo<span class=\"_ _3\"></span> ovvero <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>aso <span class=\"_ _f\"></span>dell\u2019unico <span class=\"_ _28\"> </span>prestito <span class=\"_ _f\"></span>obbligaz<span class=\"_ _3\"></span>ionario <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>messo <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>ptato <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _2b\"> </span><span class=\"ff1\">struttu<span class=\"_ _3\"></span>ra <span class=\"_ _f\"></span>interamente <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>tasso </span>fisso. Al 3<span class=\"_ _3\"></span>1 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span><span class=\"ls26\">20</span>24 <span class=\"_ _3\"></span>gli st<span class=\"_ _3\"></span>rumenti di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>rischio var<span class=\"_ _3\"></span>iazione tas<span class=\"_ _3\"></span>si di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>coprono <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>79,7<span class=\"ls9b\">% </span>dei <span class=\"_ _26\"> </span>finanz<span class=\"_ _3\"></span>iamenti <span class=\"_ _26\"> </span>b<span class=\"_ _3\"></span>ancari<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>a <span class=\"_ _27\"> </span>medio-lun<span class=\"_ _3\"></span>go <span class=\"_ _26\"> </span>ter<span class=\"_ _3\"></span>mine <span class=\"_ _27\"> </span>a <span class=\"_ _26\"> </span>tasso <span class=\"_ _27\"> </span>variabile<span class=\"_ _3\"></span>, <span class=\"_ _26\"> </span>cos\u00ec<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>ch<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>circa <span class=\"_ _27\"> </span><span class=\"ff9\">l\u20198<span class=\"_ _3\"></span></span>5,4<span class=\"ff9\">% <span class=\"_ _26\"> </span>d<span class=\"_ _3\"></span>ell\u2019intero </span>indebitamento<span class=\"_ _3\"></span> bancario <span class=\"_ _2\"></span>ed obbligazionario a medio-lungo termine <span class=\"_ _2\"></span>del Gruppo risulta<span class=\"_ _3\"></span> esp<span class=\"_ _2\"></span>resso<span class=\"_ _3\"></span> a <span class=\"_ _2\"></span>tasso fisso. Si sottolinea <span class=\"_ _3\"></span>che, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>iudizio <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo, <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>scel<span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>risulti<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>essere <span class=\"_ _8\"></span>molto <span class=\"_ _3\"></span>premianti <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>luce <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span><span class=\"ff9 ls1a\">ll\u2019</span>andamento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei tassi di riferimento i<span class=\"_ _3\"></span>n Europa. <span class=\"_ _3\"></span> Si <span class=\"_ _3\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>5 <span class=\"_ _3\"></span>aprile <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>stipulato <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>nuovo <span class=\"_ _8\"></span>contratto <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>hedging <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>Capogru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> Finanziamento <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Pool <span class=\"_ _f\"></span>2022<span class=\"_ _3\"></span>-2028 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>plessivi <span class=\"_ _f\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>90 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>permesso <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>partire <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>28 <span class=\"_ _f\"></span>giugno 2024 di avere una co<span class=\"_ _3\"></span>pertura al<span class=\"_ _3\"></span> 100% di tale debito fi<span class=\"_ _3\"></span>nanziario.<span class=\"_ _8\"></span> Si <span class=\"_ _3\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>vigore <span class=\"_ _3\"></span>due<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>h<span class=\"_ _3\"></span>edging <span class=\"_ _8\"></span>sot<span class=\"_ _3\"></span>toscritti <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>con due <span class=\"_ _3\"></span>banche <span class=\"_ _8\"></span>ai sens<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Contratto <span class=\"_ _8\"></span>di F<span class=\"_ _3\"></span>inanziamento <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>Pool <span class=\"_ _8\"></span>che c<span class=\"_ _3\"></span>ontengono <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>clausol<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cros<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>default <span class=\"_ _8\"></span>che legittima la relativa banca a<span class=\"_ _3\"></span> risolvere e/o receder<span class=\"_ _3\"></span>e (a second<span class=\"_ _3\"></span>a del caso) il relativo c<span class=\"_ _3\"></span>ontratto di hedging, in caso di <span class=\"_ _3\"></span>inade<span class=\"_ _3\"></span>mpimenti <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>controllate, <span class=\"_ _8\"></span>controllanti <span class=\"_ _8\"></span>e/o <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ggette <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>comu<span class=\"_ _3\"></span>ne <span class=\"_ _8\"></span>controllo, <span class=\"_ _8\"></span>intendendosi per controllo il possesso d<span class=\"_ _3\"></span>ella maggioranza<span class=\"_ _3\"></span> dei voti.<span class=\"_ _8\"></span> Sensitivity anal<span class=\"_ _3\"></span>ys<span class=\"ls9c\">is</span> sui t<span class=\"_ _3\"></span>assi di interesse<span class=\"_ _3\"></span>  Nel corso <span class=\"_ _2\"></span>dell\u2019eserc<span class=\"_ _3\"></span>izio 20<span class=\"ff1\">24 la <span class=\"_ _2\"></span>posizione<span class=\"_ _3\"></span> finanziaria <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>etta del Gruppo <span class=\"_ _2\"></span>\u00e8 di<span class=\"_ _3\"></span>minuita da euro <span class=\"_ _2\"></span>127<span class=\"_ _3\"></span>.842 migliaia ad </span>euro 111.165 migliaia, di cui la componente iscritta secondo il principio IFRS 16 \u00e8 pari ad euro <span class=\"_ _3\"></span>56.361 migliaia.<span class=\"_ _3\"></span> Qui d<span class=\"_ _3\"></span>i s<span class=\"_ _3\"></span>eguito <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>ripo<span class=\"_ _3\"></span>rta <span class=\"_ _3\"></span>il r<span class=\"_ _3\"></span>apporto <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>Indeb<span class=\"_ _3\"></span>itamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Patrimon<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>20<span class=\"_ _8\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dicembre<span class=\"_ _3\"></span> 20<span class=\"ls0\">23. <span class=\"_ _28\"> </span>Si <span class=\"_ _28\"></span>segnala <span class=\"_ _28\"></span>come <span class=\"_ _28\"> </span>i <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ovenant <span class=\"_ _28\"> </span>finanziari <span class=\"_ _28\"> </span>esistent<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>sul <span class=\"_ _28\"></span>bond <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>su<span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inanziament<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>Pool <span class=\"_ _f\"></span>deb<span class=\"_ _3\"></span>bano <span class=\"_ _28\"> </span>essere </span>conteggiati, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>previsto <span class=\"_ _8\"></span>dai <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>tivi <span class=\"_ _8\"></span>contratti, <span class=\"_ _8\"></span>su <span class=\"_ _3\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>posizione <span class=\"_ _8\"></span>fin<span class=\"_ _3\"></span><span class=\"ff9\">anziaria<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>escluda <span class=\"_ _8\"></span>l\u2019applicazione </span>del principio IFRS 16 p<span class=\"_ _3\"></span>er tutt<span class=\"_ _3\"></span>a la durata dei medesi<span class=\"_ _3\"></span>mi finanziamenti.<span class=\"_ _3\"></span>  <table class=\"s w32a h202\" id=\"_2d016b00-7996-455f-b957-80f2d233f001\"><tr><td class=\"c x181 y122e wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y122e wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x183 y122e wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y122f wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td class=\"c x1d9 y122f wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">111.165  </div></td><td class=\"c x183 y122f wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">127.842  </div></td></tr><tr><td class=\"c x181 y1230 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto </div></td><td class=\"c x1d9 y1230 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">256.400  </div></td><td class=\"c x183 y1230 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">238.523  </div></td></tr><tr><td class=\"c x181 y1231 wa h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Rapporto </div></td><td class=\"c x1d9 y1231 wb h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">0,43  </div></td><td class=\"c x183 y1231 wc h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">0,54  </div></td></tr><tr><td class=\"c x181 y1232 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Raffronto indicatori senza effetto IFRS 16 </div></td><td></td><td></td></tr><tr><td class=\"c x181 y1233 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td class=\"c x1d9 y1233 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">54.805  </div></td><td class=\"c x183 y1233 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">67.083  </div></td></tr><tr><td class=\"c x181 y1234 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto </div></td><td class=\"c x1d9 y1234 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">257.754  </div></td><td class=\"c x183 y1234 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">239.115  </div></td></tr><tr><td class=\"c x181 y1235 wa h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Rapporto </div></td><td class=\"c x1d9 y1235 wb h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">0,21  </div></td><td class=\"c x183 y1235 wc h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">0,28  </div></td></tr></table>La <span class=\"_ _25\"> </span>t<span class=\"_ _3\"></span>abella <span class=\"_ _26\"> </span>seguente <span class=\"_ _25\"> </span>illust<span class=\"_ _3\"></span>ra <span class=\"_ _26\"> </span><span class=\"ff9\">l\u2019aumentat<span class=\"_ _3\"></span>a</span> <span class=\"_ _26\"> </span>incidenza <span class=\"_ _26\"> </span>n<span class=\"ff9\">el <span class=\"_ _25\"> </span>periodo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>dell<span class=\"_ _3\"></span>\u2019indebitamento <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>tasso <span class=\"_ _25\"> </span>fisso <span class=\"_ _26\"> </span>ovvero </span>l\u2019indebitamento<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _27\"> </span>a <span class=\"_ _27\"> </span>tas<span class=\"_ _3\"></span>so <span class=\"_ _27\"> </span>v<span class=\"_ _3\"></span>ariabile <span class=\"_ _27\"> </span>co<span class=\"_ _3\"></span>perto <span class=\"_ _27\"> </span>da<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>derivat<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>IRS.<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span></span>Viene <span class=\"_ _27\"> </span>anc<span class=\"_ _3\"></span>he <span class=\"_ _27\"> </span>ind<span class=\"_ _3\"></span>icata <span class=\"_ _27\"> </span>l\u2019incidenza<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>di <span class=\"_ _2e\"> </span>detto indebitamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>totale <span class=\"_ _8\"></span>indebitamento <span class=\"_ _3\"></span>\u201coneroso\u201d <span class=\"_ _8\"></span>inte<span class=\"_ _3\"></span>ndendosi <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>tale <span class=\"_ _8\"></span>quello <span class=\"_ _8\"></span>rappresentato <span class=\"_ _8\"></span>oltre <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> debito <span class=\"_ _3\"></span>bancario<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>presti<span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>obbligazionario <span class=\"_ _3\"></span>anch<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>(i) <span class=\"_ _3\"></span><span class=\"ff9\">dall\u2019indebitamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bancari<span class=\"_ _3\"></span>o d<span class=\"_ _3\"></span>i b<span class=\"_ _3\"></span>reve <span class=\"_ _3\"></span>termine, <span class=\"_ _8\"></span></span>(<span class=\"_ _3\"></span>ii) <span class=\"_ _3\"></span>dai debiti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>leas<span class=\"_ _3\"></span>ing <span class=\"_ _2c\"> </span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>(<span class=\"_ _3\"></span>iii) <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>fac<span class=\"_ _3\"></span>toring, <span class=\"_ _2c\"> </span>t<span class=\"_ _3\"></span>utti <span class=\"_ _2c\"> </span>essenzialmente <span class=\"_ _2d\"> </span>a <span class=\"_ _2c\"> </span>tasso <span class=\"_ _2d\"> </span>variabile.<span class=\"_ _2\"></span> <span class=\"_ _2d\"> </span>Rispetto all\u2019indebitamento <span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>nanziario <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ordo <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>rappresentato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _8\"></span>rimangono <span class=\"_ _3\"></span>esc<span class=\"_ _3\"></span>lusi <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>debiti <span class=\"_ _3\"></span>\u201cnon <span class=\"_ _f\"></span>fruttiferi\u201d<span class=\"_ _3\"></span> quali le <span class=\"_ _2\"></span>posiz<span class=\"_ _3\"></span>ioni mark-to market sui derivati, le <span class=\"_ _2\"></span>quot<span class=\"_ _3\"></span>e prezzo da <span class=\"_ _2\"></span>pagare sulle acquisizioni effettuate ed i debiti legati all\u2019applicazione del p<span class=\"_ _3\"></span>rincipio IFRS 16<span class=\"_ _3\"></span><span class=\"ff6\">.</span><table class=\"s w32a h203\" id=\"_50070c2c-97a7-42a1-84d6-342c6ed6801c\"><tr><td class=\"c x181 y1236 wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1236 wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x183 y1236 wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1237 w32b h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento banche/bond a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1238 wb hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">117.264  </div></td><td class=\"c x183 y1238 wc hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">128.617  </div></td></tr><tr><td class=\"c x188 y1239 w32c h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">termine (A)<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y123a wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls5c ws0\">di cui a tasso fisso<span class=\"ls0\"> </span></div></td><td class=\"c x1d9 y123a wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">100.194  </div></td><td class=\"c x183 y123a wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">76.801  </div></td></tr><tr><td class=\"c x181 y123b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incidenza % - tasso fisso </div></td><td class=\"c x1d9 y123b wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85,4% </div></td><td class=\"c x183 y123b wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59,7% </div></td></tr><tr><td class=\"c x181 y123c wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls5c ws0\">di cui a tasso variabile<span class=\"ls0\"> </span></div></td><td class=\"c x1d9 y123c wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">17.070  </div></td><td class=\"c x183 y123c wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">51.816  </div></td></tr><tr><td class=\"c x181 y123d wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incidenza % - tasso variabile </div></td><td class=\"c x1d9 y123d wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14,6% </div></td><td class=\"c x183 y123d wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40,3% </div></td></tr><tr><td class=\"c x181 y123e wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento oneroso altro (B) </div></td><td class=\"c x1d9 y123e wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.192  </div></td><td class=\"c x183 y123e wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.484  </div></td></tr><tr><td class=\"c x181 y123f wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento oneroso (A+B) </div></td><td class=\"c x1d9 y123f wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">124.456  </div></td><td class=\"c x183 y123f wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">133.101  </div></td></tr><tr><td class=\"c x181 y1240 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incidenza % - tasso fisso </div></td><td class=\"c x1d9 y1240 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">80,5% </div></td><td class=\"c x183 y1240 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">57,7% </div></td></tr><tr><td class=\"c x181 y1241 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incidenza % - tasso variabile </div></td><td class=\"c x1d9 y1241 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">19,5% </div></td><td class=\"c x183 y1241 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">42,3% </div></td></tr></table>Al 31 dicembre 2<span class=\"_ _2\"></span>024<span class=\"_ _3\"></span> il monte indebitamento oneroso scende di ca. euro <span class=\"_ _2\"></span>8,6 milioni per effetto essenzialmente dal <span class=\"_ _27\"> </span>rimborso <span class=\"_ _27\"> </span>delle <span class=\"_ _27\"> </span>quote <span class=\"_ _27\"> </span>capitali <span class=\"_ _26\"> </span>p<span class=\"_ _3\"></span>reviste <span class=\"_ _27\"> </span>dai <span class=\"_ _27\"> </span>piani <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>ammortame<span class=\"_ _3\"></span>nto, <span class=\"_ _26\"> </span>ma<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>compensato <span class=\"_ _27\"> </span>parzialment<span class=\"_ _3\"></span>e dall<span class=\"ff9\">\u2019erogazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>nuovi <span class=\"_ _f\"></span>finanziamenti, <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span></span>al <span class=\"_ _8\"></span>mag<span class=\"_ _3\"></span>gior <span class=\"_ _8\"></span>ut<span class=\"_ _3\"></span>ilizzo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>linee <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>breve <span class=\"_ _8\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>d<span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>maggior <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ebito per <span class=\"_ _3\"></span>factori<span class=\"_ _3\"></span>ng. <span class=\"_ _8\"></span><span class=\"ff9\">All\u2019interno <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>bancario <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>medio<span class=\"_ _3\"></span></span>-<span class=\"_ _3\"></span>lungo <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>quota <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>67.143 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>rappresentata<span class=\"_ _3\"></span> da <span class=\"_ _28\"> </span>finanziamenti <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>tasso <span class=\"_ _28\"> </span>variabile <span class=\"_ _28\"> </span>coperti <span class=\"_ _28\"> </span>mediante <span class=\"_ _2b\"> </span>derivato, <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>misura <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>98,8<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>debito <span class=\"_ _28\"> </span>nominale: <span class=\"_ _28\"> </span>si<span class=\"_ _3\"></span> segnala <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>tal<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>pertura <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>efficace <span class=\"_ _2\"></span>contro <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ri<span class=\"ff9\">al<span class=\"_ _3\"></span>zo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _b\"></span>tassi<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ma<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>non <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>nnulli <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>vviamente <span class=\"_ _b\"></span>l\u2019e<span class=\"_ _3\"></span>ffetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>eventuali<span class=\"_ _3\"></span> </span>spread, <span class=\"_ _f\"></span>previsti <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>ntrattualmente, <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>caso <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>un\u2019e<span class=\"_ _3\"></span>voluzione <span class=\"_ _f\"></span>negativa <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>ra<span class=\"_ _3\"></span>pporto <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>P<span class=\"_ _3\"></span>osizione <span class=\"_ _8\"></span>F<span class=\"_ _3\"></span>inanziaria<span class=\"_ _3\"></span> Netta ed Adjusted<span class=\"_ _3\"></span> EBITDA<span class=\"ls1d\">. </span> Allo<span class=\"ls0\"> <span class=\"_ _f\"></span><span class=\"ff9\">st<span class=\"_ _3\"></span>esso <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>empo <span class=\"_ _f\"></span>l\u2019indebitamento <span class=\"_ _28\"> </span>a <span class=\"_ _f\"></span>tasso<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>variabile <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>monte <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>debiti <span class=\"_ _28\"></span>bancari <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>obbligazionari <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>medio </span></span>termine <span class=\"_ _f\"></span>scende <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>14<span class=\"_ _3\"></span>,6<span class=\"ff9\">% <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>entre <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>totale <span class=\"_ _f\"></span>dell\u2019indeb<span class=\"_ _3\"></span>itamento <span class=\"_ _f\"></span>oneroso<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>peraltro <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>questo <span class=\"_ _f\"></span>conte<span class=\"_ _3\"></span>sto <span class=\"_ _f\"></span>non </span>tiene conto della liquidit\u00e0 dispon<span class=\"_ _3\"></span>ibile, si colloca intorno a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>19,5%. Nel caso<span class=\"_ _3\"></span> quindi si determinasse su<span class=\"_ _3\"></span>l mercato un <span class=\"_ _28\"></span>incremento <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>tassi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>riferimento <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>Gruppo <span class=\"_ _28\"></span>non <span class=\"_ _28\"></span>dovrebbe <span class=\"_ _28\"></span>soffrire <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>impatti <span class=\"_ _28\"></span>particolarmente <span class=\"_ _28\"> </span>gravosi rispetto allo stato att<span class=\"_ _3\"></span>uale.  La <span class=\"_ _3\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seguente <span class=\"_ _8\"></span>espone <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>composizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _8\"></span>oneri <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>biennio <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>natura<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>(esclusi l\u2019interest <span class=\"_ _3\"></span>cost <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttivi <span class=\"_ _3\"></span>verso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>terzi, <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>proventi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>derivati)<span class=\"_ _8\"></span><span class=\"ff1\">, <span class=\"_ _3\"></span>mentr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>seguire <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>tabella </span>relativa <span class=\"_ _2b\"> </span>alla <span class=\"_ _20\"> </span><span class=\"ffc\">sensitivity <span class=\"_ _2b\"> </span>ana<span class=\"_ _3\"></span>lysis</span> <span class=\"_ _20\"> </span>illustra <span class=\"_ _2b\"> </span>quale <span class=\"_ _2b\"> </span>sarebb<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>stato  <span class=\"ff9\">l\u2019effetto</span>, <span class=\"_ _28\"> </span>rela<span class=\"_ _3\"></span>tivamente <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>gli <span class=\"_ _2b\"> </span>interess<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>legati <span class=\"_ _20\"> </span>ai finanziamenti <span class=\"_ _f\"></span>bancari <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>medio<span class=\"_ _3\"></span>-lungo, <span class=\"_ _f\"></span><span class=\"ls2b\">de</span>i <span class=\"_ _8\"></span>ma<span class=\"_ _3\"></span>ggiori <span class=\"_ _8\"></span>o<span class=\"_ _3\"></span>neri <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _f\"></span>sarebbero <span class=\"_ _f\"></span>originati<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>2024 <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>el <span class=\"_ _f\"></span>2023 <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>el caso di un maggior l<span class=\"_ _3\"></span>ivello dei tassi di inter<span class=\"_ _3\"></span>esse tra 25 e <span class=\"_ _3\"></span>100 basis points:<span class=\"_ _8\"></span>  <table class=\"s w32d h204\" id=\"_9b8215c4-26bf-4ab7-b242-5722d9c24d13\"><tr><td class=\"c x181 y1242 wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1242 wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y1242 wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1243 w32e h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Evoluzione nei periodi di riferimento degli oneri<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y1244 w32f h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">finanziari netti:</div></td><td></td><td></td></tr><tr><td class=\"c x181 y1245 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - su finanziamenti bancari/bond MT a tasso fisso </div></td><td class=\"c x1d9 y1245 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.048) </div></td><td class=\"c x183 y1245 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.162) </div></td></tr><tr><td class=\"c x181 y1246 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - su finanziamenti bancari MT a tasso fisso per derivato </div></td><td class=\"c x1d9 y1246 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.338) </div></td><td class=\"c x183 y1246 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(986) </div></td></tr><tr><td class=\"c x181 y1247 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - su finanziamenti bancari MT a tasso variabile </div></td><td class=\"c x1d9 y1247 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.848) </div></td><td class=\"c x183 y1247 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.279) </div></td></tr><tr><td class=\"c x181 y1248 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - su finanziamenti breve termine bancari ed altri </div></td><td class=\"c x1d9 y1248 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.790) </div></td><td class=\"c x183 y1248 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.931) </div></td></tr><tr><td class=\"c x181 y1249 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - interessi IFRS 16 </div></td><td class=\"c x1d9 y1249 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x183 y1249 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td></tr><tr><td class=\"c x181 y124a wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\"> - interessi Earn-out </div></td><td class=\"c x1d9 y124a wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x183 y124a wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td></tr><tr><td class=\"c x181 y124b wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - interessi Put/call </div></td><td class=\"c x1d9 y124b wb h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x183 y124b wc h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td></tr><tr><td class=\"c x181 y124c wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - interessi amortizing </div></td><td class=\"c x1d9 y124c wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(189) </div></td><td class=\"c x183 y124c wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(279) </div></td></tr><tr><td class=\"c x181 y124d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1d9 y124d wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.877) </div></td><td class=\"c x183 y124d wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.585) </div></td></tr></table><table class=\"s w32d h205\" id=\"_0d99ec57-0b71-4bc0-958d-559bfedcb06a\"><tr><td class=\"c x181 y124e wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y124e wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y124e wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y124f wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">A consuntivo su fin.ti bancari MT a tasso variabile </div></td><td class=\"c x1d9 y124f wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.848) </div></td><td class=\"c x183 y124f wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.279) </div></td></tr><tr><td class=\"c x181 y1250 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> + 25 bp </div></td><td class=\"c x1d9 y1250 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(92) </div></td><td class=\"c x183 y1250 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(173) </div></td></tr><tr><td class=\"c x181 y1251 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> + 50 bp </div></td><td class=\"c x1d9 y1251 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(184) </div></td><td class=\"c x183 y1251 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(346) </div></td></tr><tr><td class=\"c x181 y1252 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> + 75 bp </div></td><td class=\"c x1d9 y1252 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(276) </div></td><td class=\"c x183 y1252 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(519) </div></td></tr><tr><td class=\"c x181 y1253 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> + 100 bp </div></td><td class=\"c x1d9 y1253 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(368) </div></td><td class=\"c x183 y1253 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(692) </div></td></tr></table>Rischio volatilit\u00e0 de<span class=\"_ _3\"></span>i prezzi delle materie p<span class=\"_ _3\"></span>rime ortofrutti<span class=\"_ _3\"></span>cole <span class=\"_ _8\"></span> Il <span class=\"_ _2b\"> </span>Gru<span class=\"_ _3\"></span>ppo, <span class=\"_ _2b\"> </span>o<span class=\"_ _3\"></span>perando <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>un <span class=\"_ _20\"> </span>settore <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ommodity <span class=\"_ _20\"> </span>agricole <span class=\"_ _20\"> </span>che <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>esposte <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>nat<span class=\"_ _3\"></span>ura <span class=\"_ _2b\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>var<span class=\"_ _3\"></span>iabilit\u00e0 <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i quantitativi <span class=\"_ _8\"></span>prodotti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>corrispondenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>fattori <span class=\"_ _3\"></span>esog<span class=\"_ _3\"></span>eni <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>cui, <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>esempio<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>ev<span class=\"_ _3\"></span>enti <span class=\"_ _8\"></span>atmosferici <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>ambientali<span class=\"_ _3\"></span> fuori <span class=\"_ _b\"></span>dal <span class=\"_ _2\"></span>controll<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>degli <span class=\"_ _2\"></span>operat<span class=\"_ _3\"></span>ori <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore, <span class=\"_ _b\"></span>g<span class=\"_ _3\"></span>estisce <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>tipi <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>fatt<span class=\"_ _3\"></span>ispecie <span class=\"_ _b\"></span>conn<span class=\"_ _3\"></span>esse <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>materie <span class=\"_ _2\"></span>prime <span class=\"_ _b\"></span>ag<span class=\"_ _3\"></span>ricole: l\u2019approvvigionamento <span class=\"_ _8\"></span>e<span class=\"ff1\">d <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>acquisto <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>ma<span class=\"_ _3\"></span>terie <span class=\"_ _3\"></span>prime.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Il <span class=\"_ _8\"></span>primo <span class=\"_ _3\"></span>eleme<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>ello <span class=\"_ _3\"></span>mag<span class=\"_ _3\"></span>giormente </span>sensibile <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>dunque <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _2b\"> </span>diversifica <span class=\"_ _2b\"> </span>quanto <span class=\"_ _2b\"> </span>p<span class=\"_ _3\"></span>i\u00f9 <span class=\"_ _2b\"> </span>possibile <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>propr<span class=\"_ _8\"></span>io <span class=\"_ _2b\"> </span>portafo<span class=\"_ _3\"></span>glio <span class=\"_ _2b\"> </span>prodotti, <span class=\"_ _2b\"> </span>attraverso <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>l numero di refere<span class=\"_ _3\"></span>nze comm<span class=\"_ _3\"></span>ercializzate, la b<span class=\"_ _3\"></span>ase forn<span class=\"_ _3\"></span>itori e i <span class=\"_ _3\"></span>Paesi<span class=\"_ _3\"></span> di origine<span class=\"_ _3\"></span>. In questo<span class=\"_ _3\"></span> modo la conce<span class=\"_ _3\"></span>ntrazione<span class=\"_ _3\"></span> del rischio di ammanchi di prodotto per singola referenza e fornitore risult<span class=\"_ _3\"></span>a mitigata e<span class=\"_ _3\"></span>d il portafo<span class=\"_ _3\"></span>glio prodotti bilanciato <span class=\"_ _20\"> </span>rispetto <span class=\"_ _20\"> </span>ad <span class=\"_ _20\"> </span>eventuali  ammanchi <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i  p<span class=\"_ _2\"></span>rodu<span class=\"_ _3\"></span>zione <span class=\"_ _20\"> </span>su  sp<span class=\"_ _2\"></span>ec<span class=\"_ _3\"></span>ifiche  referenze <span class=\"_ _20\"> </span>e/o <span class=\"_ _20\"> </span>origini. <span class=\"_ _20\"> </span>La <span class=\"_ _20\"> </span>seconda fattispecie <span class=\"_ _28\"> </span>riguarda <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>vari<span class=\"_ _3\"></span>azione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>prezzi <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>erie <span class=\"_ _28\"> </span>prime <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>acquisto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"> </span>gestita <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>raverso <span class=\"_ _28\"> </span>la politica <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>prezz<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>prodott<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>vendita<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>Le <span class=\"_ _28\"> </span>due <span class=\"_ _28\"> </span>dimensioni <span class=\"_ _28\"> </span>sono<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>infatti <span class=\"_ _28\"> </span>stret<span class=\"_ _3\"></span>tamente <span class=\"_ _28\"> </span>legat<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>quanto <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>a definizione <span class=\"_ _f\"></span>giornaliera, <span class=\"_ _f\"></span>o <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ettimanale, <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>prezzi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>v<span class=\"_ _3\"></span>endita <span class=\"_ _f\"></span>permette <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ag<span class=\"_ _3\"></span>giustare <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span>ventuali <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>di prezzo in <span class=\"_ _3\"></span>fase <span class=\"_ _3\"></span>di ap<span class=\"_ _3\"></span>provvigionamento <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>rialzo o<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> riba<span class=\"_ _3\"></span>sso. La <span class=\"_ _3\"></span>volatilit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>inoltre <span class=\"_ _3\"></span>gestita d<span class=\"_ _3\"></span>al Gru<span class=\"_ _3\"></span>ppo med<span class=\"_ _3\"></span>iante le <span class=\"_ _8\"></span>mod<span class=\"_ _3\"></span>alit\u00e0 <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>v<span class=\"_ _3\"></span>engono <span class=\"_ _f\"></span>regolati <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>rap<span class=\"_ _3\"></span>porti <span class=\"_ _8\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>fornitori, <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>confronti <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>quali <span class=\"_ _8\"></span>si <span class=\"_ _f\"></span>opera <span class=\"_ _f\"></span>molto <span class=\"_ _f\"></span>spesso attraverso <span class=\"_ _8\"></span>schemi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>conto <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ommissione. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>sostanza <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>prezzo <span class=\"_ _8\"></span>ricon<span class=\"_ _8\"></span>osciuto <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>itore <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i prodotti acqu<span class=\"_ _3\"></span>istati <span class=\"_ _3\"></span>viene d<span class=\"_ _3\"></span>efinito <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>base al<span class=\"_ _3\"></span> pr<span class=\"_ _3\"></span>ezzo di<span class=\"_ _3\"></span> vendita <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>prodotto; <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>fatt<span class=\"_ _3\"></span>ispecie di <span class=\"_ _3\"></span>fatto <span class=\"_ _3\"></span>consente <span class=\"_ _3\"></span>di diluire molto il rischio di vo<span class=\"_ _3\"></span>latilit\u00e0 dei prezzi delle<span class=\"_ _3\"></span> materie pri<span class=\"_ _3\"></span>me. <span class=\"_ _3\"></span> Rischio volatilit\u00e0 de<span class=\"_ _3\"></span>i prezzi del carbura<span class=\"_ _3\"></span>nte delle navi<span class=\"_ _8\"></span>  Il bunker <span class=\"_ _3\"></span>(carburante<span class=\"_ _3\"></span>) utilizz<span class=\"_ _3\"></span>ato per <span class=\"_ _3\"></span>le na<span class=\"_ _3\"></span>vi di <span class=\"_ _3\"></span>pro<span class=\"_ _3\"></span>priet\u00e0 \u00e8 <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>principale <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>volatilit\u00e0 de<span class=\"_ _3\"></span>i prezzi, <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>cui <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _20\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _2b\"> </span>precisamente <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2b\"> </span>Shi<span class=\"_ _3\"></span>pping <span class=\"_ _20\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>es<span class=\"_ _3\"></span>posto, <span class=\"_ _2b\"> </span>con <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>nseguenti <span class=\"_ _2b\"> </span>pote<span class=\"_ _3\"></span>nziali <span class=\"_ _2b\"> </span>effett<span class=\"_ _3\"></span>i (negativi <span class=\"_ _28\"></span>o <span class=\"_ _28\"> </span>positivi) <span class=\"_ _28\"></span>sui <span class=\"_ _28\"></span>risultat<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _28\"></span>economici <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Gruppo. <span class=\"_ _28\"></span>In <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nsiderazione <span class=\"_ _28\"> </span>dell\u2019al<span class=\"_ _3\"></span>ta <span class=\"_ _28\"> </span>volatilit\u00e0 <span class=\"_ _28\"></span>degli <span class=\"_ _28\"></span>indici <span class=\"_ _28\"></span>di </span>riferimento <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>mercato <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>petrolio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _3\"></span>(tra <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>che <span class=\"_ _8\"></span>si u<span class=\"_ _3\"></span>tilizzano <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>carburant<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> le navi <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i propriet\u00e0), il Gruppo ricorre a <span class=\"_ _2\"></span>due<span class=\"_ _3\"></span> modalit\u00e0 <span class=\"_ _3\"></span>di copertura: di <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ipo finanziario, acquistando<span class=\"_ _3\"></span> il bunker <span class=\"ls35\">a </span>termine <span class=\"_ _25\"> </span>su <span class=\"_ _25\"> </span>orizzonte <span class=\"_ _25\"> </span>sem<span class=\"_ _3\"></span>estrale <span class=\"_ _25\"> </span>o <span class=\"_ _25\"> </span>annuale <span class=\"_ _26\"> </span>in <span class=\"_ _25\"> </span>particolare <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>coprire <span class=\"_ _25\"> </span>una <span class=\"_ _25\"> </span>pa<span class=\"_ _3\"></span>rte <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>consumo <span class=\"_ _25\"> </span>stimato,<span class=\"_ _3\"></span> corrispondente in sostanza al servizio di trasporto effettuato in favore di <span class=\"_ _2\"></span>soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _8\"></span> pari a circa il <span class=\"_ _2\"></span>50%<span class=\"_ _3\"></span> de<span class=\"ls0\">i <span class=\"_ _2\"></span>volumi <span class=\"_ _2\"></span>tras<span class=\"_ _3\"></span>portati, c.d. <span class=\"_ _2\"></span>utilizzo captive. <span class=\"_ _b\"></span>La seconda parte <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>iene <span class=\"_ _2\"></span>gestista attraverso <span class=\"_ _2\"></span>la definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>contrat<span class=\"_ _3\"></span>ti </span>commerciali <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>lienti <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>erzi, <span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _3\"></span>quali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prevedono <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>clau<span class=\"_ _3\"></span>sola <span class=\"_ _3\"></span>c.d. \u201c<span class=\"_ _3\"></span>BAF\u201d <span class=\"_ _3\"></span>(\u201cBu<span class=\"_ _3\"></span>nker <span class=\"_ _3\"></span>Adjustment<span class=\"_ _3\"></span> F<span class=\"_ _3\"></span>actor\u201d) <span class=\"_ _3\"></span>volta </span>a <span class=\"_ _2\"></span>riequilibrar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>le fluttuazioni <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span> prezzo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>carb<span class=\"_ _3\"></span>urante andando ad <span class=\"_ _b\"></span>agg<span class=\"_ _3\"></span>iungere <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>a sottrarre <span class=\"_ _2\"></span>alla tariffa <span class=\"_ _2\"></span>pattuita annualmente <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>cliente <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>servizio <span class=\"_ _28\"></span>navale, <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"></span>economico <span class=\"_ _f\"></span>che <span class=\"_ _28\"></span>neutralizzi <span class=\"_ _28\"></span>o <span class=\"_ _f\"></span>comunque <span class=\"_ _28\"></span>mitighi <span class=\"_ _f\"></span>le fluttuazioni <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>prezzo <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _f\"></span>carburante. <span class=\"_ _f\"></span>Inol<span class=\"_ _3\"></span>tre, <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>presenti <span class=\"_ _f\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>mecc<span class=\"_ _3\"></span>anismi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>recupero <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>maggiori <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>osti legati <span class=\"_ _2\"></span>all\u2019i<span class=\"_ _3\"></span>ntroduzione<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>di normative <span class=\"_ _2\"></span>ambi<span class=\"_ _3\"></span>entali applicate <span class=\"_ _2\"></span>al trasporto <span class=\"_ _2\"></span>maritt<span class=\"_ _3\"></span>imo, <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> esempio <span class=\"ff9\">l\u2019EU ET<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span><span class=\"ff1\"> a <span class=\"_ _2\"></span>partire </span></span></span>dal <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>Fuel<span class=\"_ _3\"></span>-EU <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>2025<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _2\"></span><span class=\"ff9 ls0\">In <span class=\"_ _2\"></span>questo <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>l\u2019evoluzio<span class=\"_ _3\"></span>ne <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>ezzo<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _2\"></span>carburant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>impatto </span></span></span>meno rilevante <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>di Gru<span class=\"_ _3\"></span>ppo e t<span class=\"_ _3\"></span>ale da <span class=\"_ _3\"></span>poter <span class=\"_ _3\"></span>essere mant<span class=\"_ _3\"></span>enuto <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>controllo. Il <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>di m<span class=\"_ _3\"></span>ercato ha <span class=\"_ _8\"></span>storicamente <span class=\"_ _f\"></span>visto <span class=\"_ _8\"></span>l\u2019ap<span class=\"_ _3\"></span>plicazione <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>clau<span class=\"_ _3\"></span>sole <span class=\"_ _8\"></span>BA<span class=\"_ _3\"></span>F <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>tras<span class=\"_ _3\"></span>porto <span class=\"_ _8\"></span>maritt<span class=\"_ _3\"></span>imo <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>efrigerato <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>si <span class=\"_ _f\"></span>rilevano segnali tali da far presagire un venir meno della possibilit\u00e0 di conseguire tali contratti con i <span class=\"_ _2\"></span>cl<span class=\"_ _3\"></span>ienti terzi ovvero di non p<span class=\"_ _2\"></span>ot<span class=\"_ _3\"></span>er trovare adeguate coperture <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iarie sul mercato petrolifero. Di <span class=\"_ _2\"></span>seg<span class=\"_ _3\"></span>uito si espone <span class=\"_ _2\"></span>un\u2019analis<span class=\"_ _3\"></span>i che evidenzia <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me il <span class=\"_ _2\"></span>prezzo del <span class=\"_ _2\"></span>carburan<span class=\"_ _3\"></span>te delle <span class=\"_ _2\"></span>navi <span class=\"_ _2\"></span>ab<span class=\"_ _3\"></span>bia impattato <span class=\"_ _2\"></span>sui risultati <span class=\"_ _2\"></span>del settore <span class=\"_ _2\"></span>Ship<span class=\"_ _3\"></span>ping <span class=\"_ _2\"></span>nel periodo di riferimento.<span class=\"_ _3\"></span> <table class=\"s w330 h206\" id=\"_74c0d0df-2c13-464c-abd2-0e3d4a337a88\"><tr><td class=\"c x181 y1207 wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1207 w10b h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1dc y1207 w137 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">% </div></td><td class=\"c x183 y1207 w109 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1dd y1207 w138 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">% </div></td></tr><tr><td class=\"c x181 y1209 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Totale costo bunker </div></td><td class=\"c x1d9 y1209 w10b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">40.679  </div></td><td class=\"c x1dc y1209 w137 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">35,05% </div></td><td class=\"c x183 y1209 w109 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">38.010  </div></td><td class=\"c x1dd y1209 w138 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">28,64% </div></td></tr><tr><td class=\"c x181 y120a wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Ricavi settore Shipping </div></td><td class=\"c x1d9 y120a w10b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">116.048  </div></td><td></td><td class=\"c x183 y120a w109 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">132.737  </div></td><td></td></tr></table>Rischio di credito <span class=\"_ _3\"></span> Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>esposto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cred<span class=\"_ _3\"></span>ito <span class=\"_ _2\"></span>derivante<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>principalmente,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dai <span class=\"_ _2\"></span>rapporti <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>mmerciali<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i propri <span class=\"_ _2\"></span>cl<span class=\"_ _3\"></span>ienti ed in particolare ad<span class=\"_ _3\"></span> eventua<span class=\"_ _3\"></span>li ritardi o manc<span class=\"_ _3\"></span>ati pagame<span class=\"_ _3\"></span>nti da parte de<span class=\"_ _3\"></span>i medesimi, c<span class=\"_ _3\"></span>he qualora si<span class=\"_ _3\"></span> verificassero, potrebbero <span class=\"_ _2b\"> </span>determinare <span class=\"_ _2b\"> </span>effetti <span class=\"_ _2b\"> </span>negativi <span class=\"_ _2b\"> </span>sulla <span class=\"_ _2b\"> </span>situazio<span class=\"_ _3\"></span>ne <span class=\"_ _28\"> </span>eco<span class=\"_ _3\"></span>nomica, <span class=\"_ _2b\"> </span>finanziaria <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>patrimoniale <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>Gruppo stesso. <span class=\"_ _28\"></span>Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>opera <span class=\"_ _28\"></span>con <span class=\"_ _28\"></span>una <span class=\"_ _f\"></span>base <span class=\"_ _28\"></span>clienti <span class=\"_ _f\"></span>molto <span class=\"_ _28\"></span>amp<span class=\"_ _2\"></span>ia <span class=\"_ _28\"></span>composta <span class=\"_ _28\"></span>dal <span class=\"_ _f\"></span>canale <span class=\"_ _f\"></span>GDO <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>clienti <span class=\"_ _f\"></span>cosiddetti<span class=\"_ _f\"></span> \u201ctradizionali\u201d quali<span class=\"ff1\"> <span class=\"_ _b\"></span>gross<span class=\"_ _3\"></span>isti e <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>taglianti. <span class=\"_ _2\"></span>In considerazione <span class=\"_ _2\"></span>della<span class=\"_ _3\"></span> eterogeneit\u00e0 <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ella base <span class=\"_ _2\"></span>clienti, <span class=\"_ _2\"></span>specialment<span class=\"_ _3\"></span>e </span>a <span class=\"_ _3\"></span>livello <span class=\"_ _8\"></span>Europ<span class=\"_ _3\"></span>eo, <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>adotta <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>politiche <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _8\"></span>pertura <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>risch<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _8\"></span>polizze <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ass<span class=\"_ _3\"></span>icurazione del <span class=\"_ _f\"></span>credito <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>compagnie <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>primario <span class=\"_ _f\"></span>livello <span class=\"_ _f\"></span>inter<span class=\"_ _3\"></span>naz<span class=\"_ _3\"></span>ionale. <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>aggiunta, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>adott<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>politiche <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>risk management  volte <span class=\"_ _e\"> </span>all\u2019interruzione <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>elle  fornitur<span class=\"_ _3\"></span>e  al <span class=\"_ _3e\"> </span>su<span class=\"_ _3\"></span>peramento  di <span class=\"_ _e\"> </span>talune  soglie  d<span class=\"_ _3\"></span>i  credito <span class=\"_ _3e\"> </span>sc<span class=\"_ _3\"></span>aduto  in relazione <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>agei<span class=\"_ _3\"></span>ng <span class=\"_ _28\"></span>e<span class=\"ls9a\">/o</span> <span class=\"_ _28\"> </span>ammontare<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>Tali <span class=\"_ _28\"> </span>azion<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>consentono <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"></span>di <span class=\"_ _28\"> </span>registrare <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>erdita <span class=\"_ _28\"> </span>su <span class=\"_ _28\"> </span>crediti rispetto al fattu<span class=\"_ _3\"></span>rato totale <span class=\"_ _3\"></span>molto esigua e<span class=\"_ _3\"></span> sostanzial<span class=\"_ _3\"></span>mente costant<span class=\"_ _3\"></span>e nel<span class=\"_ _3\"></span> tempo. Inolt<span class=\"_ _3\"></span>re, in considerazio<span class=\"_ _3\"></span>ne della tipologia <span class=\"_ _2\"></span>di beni <span class=\"_ _2\"></span>che tratta <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _b\"></span>(b<span class=\"_ _3\"></span>eni <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>primo consumo <span class=\"_ _2\"></span>e basilari <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la dieta <span class=\"_ _2\"></span>occidenta<span class=\"_ _3\"></span>le) <span class=\"_ _2\"></span>e della <span class=\"_ _b\"></span>st<span class=\"_ _3\"></span>abilit\u00e0<span class=\"_ _3\"></span> dei cana<span class=\"_ _3\"></span>li di <span class=\"_ _8\"></span>vendita <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>ravvedono <span class=\"_ _8\"></span>modifiche d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>cl<span class=\"_ _3\"></span>ienti tali <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>impattare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>dimensione <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>uale <span class=\"_ _3\"></span>del rischio di credito.<span class=\"_ _3\"></span> La <span class=\"_ _28\"></span>seguente <span class=\"_ _28\"></span>tabella <span class=\"_ _28\"></span>fornisce <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>ripartizione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"></span>crediti <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"> </span>20<span class=\"_ _8\"></span>24 <span class=\"_ _28\"></span>raggruppati <span class=\"_ _28\"></span>per scaduto al nett<span class=\"_ _3\"></span>o del fondo svalutaz<span class=\"_ _3\"></span>ione crediti:<span class=\"_ _3\"></span>  <table class=\"s w331 h207\" id=\"_8db0b640-6550-42b2-9da3-0c7f245e4f8e\"><tr><td></td><td></td><td class=\"c x1de y1254 w332 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls7b ws0\">A<span class=\"_ _89\"> </span></div></td><td class=\"c x1df y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e1 y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e2 y1254 w334 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Oltre<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1256 w139 hd7\"><div class=\"t m0 xa h12 yb70 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e3 y1256 w13a hd7\"><div class=\"t m0 xa h12 yb70 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1de y1257 w335 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">scadere</div></td><td class=\"c x1df y1258 w2fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">entro 30<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1258 w2c5 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">tra 31-<span class=\"ls11\">90<span class=\"_ _89\"> </span></span></div></td><td class=\"c x1e1 y1258 w336 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">tra 91-<span class=\"_ _89\"> </span></div></td><td class=\"c x1e2 y1257 w2fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">120 gg<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1df y1259 w337 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">gg<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1259 w337 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">gg<span class=\"_ _89\"> </span></div></td><td class=\"c x1e1 y1259 w2fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">120 gg<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y125a w338 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali al lordo del fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1e3 y125b w13a h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">165.097  </div></td><td class=\"c x1e4 y125b w13b h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">106.547  </div></td><td class=\"c x1e5 y125b w13c h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">31.646  </div></td><td class=\"c x1e6 y125b w13c h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">12.438  </div></td><td class=\"c x1e7 y125b w13d h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">1.341  </div></td><td class=\"c x1e8 y125b w13e h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">13.125  </div></td></tr><tr><td class=\"c x188 y125c w339 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">svalutazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y125d w139 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo svalutazione crediti commerciali </div></td><td class=\"c x1e3 y125d w13a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.743) </div></td><td class=\"c x1e4 y125d w13b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(24) </div></td><td class=\"c x1e5 y125d w13c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(79) </div></td><td class=\"c x1e6 y125d w13c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(124) </div></td><td class=\"c x1e7 y125d w13d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(125) </div></td><td class=\"c x1e8 y125d w13e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.392) </div></td></tr><tr><td class=\"c x181 y125e w139 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1e3 y125e w13a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x1e4 y125e w13b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">106.523  </div></td><td class=\"c x1e5 y125e w13c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">31.567  </div></td><td class=\"c x1e6 y125e w13c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.314  </div></td><td class=\"c x1e7 y125e w13d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.217  </div></td><td class=\"c x1e8 y125e w13e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.733  </div></td></tr></table>L\u2019elevata <span class=\"_ _8\"></span>misura <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>deriva <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>specifica <span class=\"_ _3\"></span>esigenza <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>stralciare <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ormai \u201cpersi\u201d <span class=\"_ _e\"> </span>ed <span class=\"_ _e\"> </span>interame<span class=\"_ _3\"></span>nte <span class=\"_ _e\"> </span>svalut<span class=\"_ _3\"></span>ati <span class=\"_ _e\"> </span>fino <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>conclusio<span class=\"_ _3\"></span>ne <span class=\"_ _e\"> </span>dei <span class=\"_ _e\"> </span>relativi<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>procedimenti <span class=\"_ _e\"> </span>concorsu<span class=\"_ _3\"></span>ali <span class=\"_ _e\"> </span>(fallimento<span class=\"_ _3\"></span>, concordato) pena il ven<span class=\"_ _3\"></span>ir meno della<span class=\"_ _3\"></span> deducibilit\u00e0 fiscal<span class=\"_ _3\"></span>e delle perdit<span class=\"_ _3\"></span>e stesse.<span class=\"_ _89\"> </span>NOTA 14<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 finanziarie<span class=\"_ _89\"> </span>L\u2019informativa su<span class=\"ff1\">lle<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _3\"></span> finanziarie d<span class=\"_ _3\"></span>escritta qu<span class=\"_ _3\"></span>i di seguito \u00e8<span class=\"_ _3\"></span> un<span class=\"_ _3\"></span>ica, comprend<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>quindi sia la <span class=\"_ _3\"></span>parte non<span class=\"_ _89\"> </span></span>corrente che corrente d<span class=\"_ _3\"></span>e<span class=\"ls1a\">lle</span> stess<span class=\"_ _3\"></span>e, al fine di render<span class=\"_ _3\"></span>ne pi\u00f9 immediat<span class=\"_ _3\"></span>a la com<span class=\"_ _3\"></span>prensione<span class=\"ls1b\">. </span>L\u2019esposizione finanz<span class=\"_ _3\"></span>iaria si presenta c<span class=\"_ _3\"></span>ome segue:<table class=\"s w37c h21f\" id=\"_e987743d-b990-4afe-9186-4e797d846202\"><tr><td class=\"c x181 y137e w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y137e w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y137f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (oltre i 12 mesi) </div></td><td class=\"c x20c y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x182 y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x20d y137f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td></tr><tr><td class=\"c x181 y1380 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine (oltre i 12 mesi) </div></td><td class=\"c x20c y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td class=\"c x182 y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td class=\"c x20d y1380 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.856) </div></td></tr><tr><td class=\"c x181 y1381 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) </div></td><td class=\"c x20c y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x182 y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x20d y1381 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(393) </div></td></tr><tr><td class=\"c x181 y1382 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 16 </div></td><td class=\"c x20c y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td class=\"c x182 y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td class=\"c x20d y1382 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.686) </div></td></tr><tr><td class=\"c x181 y1383 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (Non corrente) </div></td><td class=\"c x20c y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x182 y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x20d y1383 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">571  </div></td></tr><tr><td class=\"c x181 y1384 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di negoziazione (Non-corrente) </div></td><td class=\"c x20c y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x182 y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1384 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td></tr><tr><td class=\"c x181 y1385 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (Non corrente) </div></td><td class=\"c x20c y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x182 y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x20d y1385 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.335) </div></td></tr><tr><td class=\"c x181 y1386 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti </div></td><td class=\"c x20c y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td class=\"c x182 y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td class=\"c x20d y1386 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.670) </div></td></tr><tr><td class=\"c x181 y1387 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x20c y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x182 y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x20d y1387 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1388 w154 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche (parte corrente dei mutui)  </div></td><td class=\"c x20c y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x182 y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x20d y1388 w153 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">1.502  </div></td></tr><tr><td class=\"c x181 y1389 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x20c y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x182 y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x20d y1389 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.264  </div></td></tr><tr><td class=\"c x181 y138a w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (parte corrente) </div></td><td class=\"c x20c y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x182 y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x20d y138a w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(381) </div></td></tr><tr><td class=\"c x181 y138b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori IFRS 16 (parte corrente) </div></td><td class=\"c x20c y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x182 y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x20d y138b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.288  </div></td></tr><tr><td class=\"c x181 y138c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x20c y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x182 y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x20d y138c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.218  </div></td></tr><tr><td class=\"c x181 y138d w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (parte corrente) </div></td><td class=\"c x20c y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x20d y138d w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.057) </div></td></tr><tr><td class=\"c x181 y138e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (parte corrente) </div></td><td class=\"c x20c y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x182 y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x20d y138e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y138f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x182 y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x20d y138f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.835  </div></td></tr></table>La <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019esercizio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>20</span>24 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>18.835 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(fra<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>corrente <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>corre<span class=\"_ _3\"></span>nte) <span class=\"_ _8\"></span>riflette<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span>principali componenti <span class=\"_ _3\"></span>per lo pi\u00f9 legate ai f<span class=\"_ _3\"></span>inanziamenti a med<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>termine com<span class=\"_ _3\"></span>e qui sot<span class=\"_ _3\"></span>to dettagliate:<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">erogazione <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>Capogrupp<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>giugno <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>nuovo <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>to <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span></span></span>2029 per euro 2.500<span class=\"_ _3\"></span> migliaia;<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento, d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte dell<span class=\"_ _3\"></span>a Capogrup<span class=\"_ _3\"></span>po, delle rat<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>l finanziamento <span class=\"_ _3\"></span>ESG l<span class=\"_ _3\"></span>inked <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span>-2028 in <span class=\"_ _3\"></span>pool<span class=\"_ _89\"> </span></span></span>per <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6.<span class=\"_ _3\"></span>890 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>nitamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>contabilizzazione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>174 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>quale<span class=\"_ _89\"> </span>interesse <span class=\"_ _2\"></span>figurativo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>erivant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il metodo <span class=\"_ _b\"></span>del costo <span class=\"_ _2\"></span>ammortizzato.<span class=\"_ _89\"> </span>Si ri<span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rda come <span class=\"_ _2\"></span>su tale finanziamento siano in <span class=\"_ _2\"></span>essere copertur<span class=\"_ _3\"></span>e contro <span class=\"_ _2\"></span>il rischio di variazione <span class=\"_ _2\"></span>del tasso<span class=\"_ _89\"> </span>di interesse per una quota del 100% alla data del 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre, il cui valore di mark to market \u00e8 pari<span class=\"_ _3\"></span> ad<span class=\"_ _89\"> </span>euro 746 miglia<span class=\"_ _3\"></span>ia negativo. <span class=\"_ _3\"></span>Si segnala che tale fi<span class=\"_ _3\"></span>nanziamento \u00e8 asso<span class=\"_ _3\"></span>ggettato al ris<span class=\"_ _3\"></span>petto di covenant finanziari, <span class=\"_ _3\"></span>calcolat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziaria <span class=\"_ _3\"></span>netta <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>Adjusted <span class=\"_ _8\"></span>EBITDA e <span class=\"_ _8\"></span>posizione finanziaria netta e patr<span class=\"_ _3\"></span>imonio netto che<span class=\"_ _3\"></span> alla data d<span class=\"_ _3\"></span>el bilancio che risultano <span class=\"_ _3\"></span>pienamente risp<span class=\"_ _3\"></span>ettati;<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>81 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prestito <span class=\"_ _8\"></span>obbligazionario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>0.000 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>ed </span></span>il <span class=\"_ _3\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seconda <span class=\"_ _8\"></span>rata <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>conto <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5.000 <span class=\"_ _8\"></span>migliaia. <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>evid<span class=\"_ _3\"></span>enzia, <span class=\"_ _8\"></span>inoltre <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> prestito <span class=\"_ _8\"></span>obbligazionario<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necessita <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>risp<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>covenant<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>quali <span class=\"_ _f\"></span>rapporto <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posizion<span class=\"_ _3\"></span>e finanziaria netta ed Adjusted<span class=\"_ _3\"></span> EBITDA e posizione finanziaria<span class=\"_ _3\"></span> netta e patrimo<span class=\"_ _3\"></span>nio netto che alla data di riferimento risultano p<span class=\"_ _3\"></span>ienamente rispet<span class=\"_ _3\"></span>tati;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>rata <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.038 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>2022<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span></span></span>2027. Si <span class=\"_ _3\"></span>ricorda c<span class=\"_ _3\"></span>he su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>pertura IRS <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>100%<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>(originari <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5.500 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>liaia) il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>-to <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data del 31 dicembre 2024 <span class=\"_ _3\"></span>risulta positi<span class=\"_ _3\"></span>vo per euro <span class=\"_ _3\"></span><span class=\"ls17\">117</span> migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 57<span class=\"_ _3\"></span>3 migliaia della rat<span class=\"_ _3\"></span>a in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2021<span class=\"_ _8\"></span>-2025;  </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 77<span class=\"_ _3\"></span>8 migliaia dell<span class=\"_ _3\"></span>a rata in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2022<span class=\"_ _8\"></span>-2027; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 303 <span class=\"_ _3\"></span>migliaia d<span class=\"_ _3\"></span>ella rata in scade<span class=\"_ _3\"></span>nza di un finanzia<span class=\"_ _3\"></span>mento 2023<span class=\"_ _8\"></span>-2028; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare rimborso <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tital <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>rate del <span class=\"_ _2\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in pool <span class=\"_ _2\"></span>in scadenza <span class=\"_ _2\"></span>per<span class=\"_ _3\"></span> </span></span>euro 1.147 migliaia, un<span class=\"_ _3\"></span>itamente alla c<span class=\"_ _3\"></span>ontabilizzazione <span class=\"_ _3\"></span>di euro 15 miglia<span class=\"_ _3\"></span>ia quale interesse f<span class=\"_ _3\"></span>igurativo. Si segnala c<span class=\"_ _3\"></span>he su <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>esse<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> una c<span class=\"_ _3\"></span>opertu<span class=\"_ _3\"></span>ra contro <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio d<span class=\"_ _3\"></span>i va<span class=\"_ _3\"></span>riazione <span class=\"_ _3\"></span>del tasso<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i interesse per <span class=\"_ _2\"></span>una quota <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el 85% <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la data <span class=\"_ _2\"></span>del 31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre i<span class=\"_ _2\"></span>l cui v<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>ore di <span class=\"_ _2\"></span>mark to <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>arket \u00e8 <span class=\"_ _2\"></span>pari ad euro 279 migliaia positivo;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la stipula di due contratti di<span class=\"_ _3\"></span> mutuo 2024<span class=\"_ _3\"></span>-2030 da <span class=\"_ _3\"></span>parte della soc<span class=\"_ _3\"></span>iet\u00e0 Fruttital di rispettivamente <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro </span></span>3.000 migliaia ed <span class=\"_ _3\"></span>euro 5.000 mi<span class=\"_ _3\"></span>gliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _28\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _28\"></span>parte <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Cosiarma <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>rate <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>scadenza <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>per<span class=\"_ _3\"></span> </span></span>complessivi euro 38<span class=\"_ _3\"></span>5 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>Franc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>stato <span class=\"_ _3\"></span>avanzame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>lavori <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span>-<span class=\"_ _3\"></span>2029 </span></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>1.265 <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rate <span class=\"_ _f\"></span>mutui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>scadenza <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mplessivi <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span>7<span class=\"_ _3\"></span>83 migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>rimb<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>scadenza <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez <span class=\"_ _8\"></span>L\u00f3pez </span></span>S.A. <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>566 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>stipula <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span><span class=\"ls2b\">due</span> <span class=\"_ _f\"></span>nuovi <span class=\"_ _f\"></span>contratt<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024-2<span class=\"_ _3\"></span>029 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro 2.000 migliaia ed euro 4<span class=\"_ _3\"></span>.000 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>scadenza <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>rate <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>mutui <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Ca<span class=\"_ _3\"></span>pexo <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>1.006 </span></span>migliaia;  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _8\"></span>pagamento <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sc<span class=\"_ _3\"></span>adenza <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>mutui <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Blam<span class=\"_ _3\"></span>pin <span class=\"_ _3\"></span>Groupe <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> </span></span>8<span class=\"ls13\">38</span> migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">pagamenti sui leasi<span class=\"_ _3\"></span>ng finanziari da <span class=\"_ _3\"></span>parte di Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez L\u00f3pez S.A<span class=\"_ _3\"></span>. per euro <span class=\"_ _8\"></span><span class=\"ls27\">77</span>9 migliaia; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di leasin<span class=\"_ _3\"></span>g finanziari presso l<span class=\"_ _3\"></span>a societ\u00e0 Eur<span class=\"_ _3\"></span>ofrutas per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls17\">10</span> migliaia;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>imborso delle <span class=\"_ _b\"></span>ra<span class=\"_ _3\"></span>te di<span class=\"_ _2\"></span> leasing <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>messicana Productores <span class=\"_ _2\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _2\"></span>Jalisco<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>per euro </span></span>23<span class=\"ls0\"> migliaia ed ero<span class=\"_ _3\"></span>gazione per euro<span class=\"_ _3\"></span> 37 migliaia<span class=\"_ _3\"></span>; </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff9\">all\u2019interno <span class=\"ff1\">della voce altri d<span class=\"_ _2\"></span>ebiti finanziari la componente IFRS 16 ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> euro 56.361 migliaia,<span class=\"_ _3\"></span> </span></span></span>con <span class=\"_ _f\"></span>incrementi <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>12.267 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>legati <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>nuovi <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti, <span class=\"_ _f\"></span>rinnovi <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>adeguamenti<span class=\"_ _3\"></span> canoni  di  affit<span class=\"_ _3\"></span>to  stipulati <span class=\"_ _e\"> </span>nel  2024,  pagament<span class=\"_ _3\"></span>i  per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>14.624  miglia<span class=\"_ _3\"></span>ia  e  st<span class=\"_ _3\"></span>ralcio  per  chiusur<span class=\"_ _3\"></span>a anticipata di contratt<span class=\"_ _3\"></span>i per euro <span class=\"_ _3\"></span>2.041 migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">decremento  della <span class=\"_ _20\"> </span>voce <span class=\"_ _20\"> </span>quote  prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>a  p<span class=\"_ _2\"></span>agar<span class=\"_ _3\"></span>e  su <span class=\"_ _20\"> </span>acquisizioni  p<span class=\"_ _2\"></span>er  euro  5.335  migliaia, <span class=\"_ _20\"> </span>legato  al </span></span>pagamento <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>euro <span class=\"_ _26\"> </span>2<span class=\"_ _3\"></span>.000 <span class=\"_ _26\"> </span>migliaia <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>prima<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>tranche <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Ear<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>-out <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>Blampin <span class=\"_ _26\"> </span>G<span class=\"_ _3\"></span>roupe, <span class=\"_ _26\"> </span>alla contabilizzazione <span class=\"_ _20\"> </span>degli <span class=\"_ _20\"> </span>interessi  per <span class=\"_ _2b\"> </span>euro  2<span class=\"ls24\">92</span> <span class=\"_ _20\"> </span><span class=\"ff9\">migliaia <span class=\"_ _20\"> </span>legati <span class=\"_ _20\"> </span>all\u2019attualizzazione  degli <span class=\"_ _2b\"> </span>Earn<span class=\"_ _3\"></span></span>-out<span class=\"_ _3\"></span>, <span class=\"_ _20\"> </span>al pagamento per euro 3.853 migliaia della seconda tranche di Earn<span class=\"_ _3\"></span>-out a Capexo, alla contabilizzazione<span class=\"_ _3\"></span> degli interessi per euro<span class=\"_ _3\"></span> 188 migl<span class=\"_ _3\"></span>iaia legati all\u2019attu<span class=\"_ _3\"></span>alizzazione,<span class=\"_ _3\"></span><span class=\"ff1\"> alla c<span class=\"_ _3\"></span>ontabilizzazione degli<span class=\"_ _3\"></span> interessi pe<span class=\"_ _3\"></span>r </span>euro  <span class=\"ls28\">434</span>  miglia<span class=\"ff9\">ia  legati  a<span class=\"_ _3\"></span>ll\u2019attualizzaz<span class=\"_ _3\"></span>ione  della  Put/Call  e  all\u2019adeguame<span class=\"_ _3\"></span>nto  della  passivit\u00e0  d<span class=\"_ _3\"></span>ella </span>Put/Call per euro 3<span class=\"_ _3\"></span>90 migliaia.<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">con riferimento <span class=\"_ _2\"></span>ai mark <span class=\"_ _2\"></span>to market sui <span class=\"_ _2\"></span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di copertura si <span class=\"_ _2\"></span>segnala la contabilizzazione<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>mark-<span class=\"ls23\">to</span>-<span class=\"_ _89\"> </span></span></span>market <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ls13\">350</span> <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>negativi <span class=\"_ _f\"></span>(euro <span class=\"_ _f\"></span>396 <span class=\"_ _f\"></span>migliaia positivi <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7<span class=\"_ _3\"></span>46 <span class=\"_ _f\"></span>migliaia <span class=\"_ _28\"></span>negativi), <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>coperture <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>2.738 <span class=\"_ _f\"></span>migliaia positivi e la <span class=\"_ _2\"></span>contab<span class=\"_ _3\"></span>ilizzazione dei mark-<span class=\"ls23\">to</span>-market positivi sul bunker/EUA-ETS per euro 1<span class=\"ls46\">58</span> <span class=\"_ _2\"></span>migliaia.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Si segnala come sui s<span class=\"_ _3\"></span>eguenti finanziam<span class=\"_ _3\"></span>enti esistano cla<span class=\"_ _3\"></span>usole di <span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201cC<span class=\"_ _3\"></span></span>hange of control<span class=\"_ _3\"></span><span class=\"ff9\">\u201d</span>:<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Prestito obbligazionario O<span class=\"_ _3\"></span>rsero di ori<span class=\"_ _3\"></span>ginari euro 30 m<span class=\"_ _3\"></span>ilioni, scadente <span class=\"_ _8\"></span>nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in P<span class=\"_ _3\"></span>ool Ors<span class=\"_ _3\"></span>ero di originari euro<span class=\"_ _3\"></span> <span class=\"ls24\">90</span> mil<span class=\"_ _3\"></span>ioni, scadente<span class=\"_ _3\"></span> nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento Orse<span class=\"_ _3\"></span>ro di originari eu<span class=\"_ _3\"></span>ro 4 milioni, scad<span class=\"_ _3\"></span>ente nel <span class=\"_ _3\"></span>2027;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento ipoteca<span class=\"_ _3\"></span>rio in Pool<span class=\"_ _3\"></span> Frutt<span class=\"_ _3\"></span>ital, di originari euro <span class=\"_ _3\"></span><span class=\"ls17\">15</span> milioni, sc<span class=\"_ _3\"></span>adente nel 2029<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in A<span class=\"_ _3\"></span>Z France di ori<span class=\"_ _3\"></span>ginari euro 1,4 m<span class=\"_ _3\"></span>ilioni scadenti nel 27<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e 1,3 milioni scad<span class=\"_ _3\"></span>enti nel 29;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in AZ France di originari euro 0,8 milioni scadente nel 2025, oltre al mutuo ipotecario<span class=\"_ _89\"> </span></span></span>di<span class=\"ls0\"> originari euro 1,65 mil<span class=\"_ _3\"></span>ioni scadente n<span class=\"_ _3\"></span>el 2029;<span class=\"_ _89\"> </span></span>Lo <span class=\"_ _2b\"> </span>scad<span class=\"_ _3\"></span>enziamento <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>bito <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermine <span class=\"_ _20\"> </span>nei <span class=\"_ _2b\"> </span>confront<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>banche <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _8\"></span>gli <span class=\"_ _2b\"> </span>altri <span class=\"_ _20\"> </span>finanziatori<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>3<span class=\"ls17\">1<span class=\"_ _89\"> </span></span>dicembre <span class=\"_ _8\"></span><span class=\"ls26\">20</span>23 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>dettagliato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguent<span class=\"_ _3\"></span>e, <span class=\"_ _8\"></span>ripartito <span class=\"_ _8\"></span>tra <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>non<span class=\"_ _89\"> </span>correnti, con queste ulti<span class=\"_ _3\"></span>me ulteriormente ri<span class=\"_ _3\"></span>partite fra quot<span class=\"_ _3\"></span>e cadenti entro/ol<span class=\"_ _3\"></span>tre i cinque anni.<table class=\"s w395 h220\" id=\"_d38dc87d-2fac-48e2-aaf4-1546b284a29f\"><tr><td class=\"c x181 y1390 w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x214 y1390 wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y1390 w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1390 w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.24 </div></td><td></td><td class=\"c x217 y1391 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\">-<span class=\"_ _89\"> </span></span></div></td><td class=\"c x218 y1390 w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.28 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y1392 w397 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.28<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1393 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1394 wda h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x215 y1394 w159 h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y1394 w15a h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td></td><td class=\"c x219 y1394 w15c h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x218 y1394 w15d h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1395 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1396 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1397 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x215 y1397 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x216 y1397 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td></td><td class=\"c x219 y1397 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">78.348  </div></td><td class=\"c x218 y1397 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.322  </div></td></tr><tr><td class=\"c x188 y1398 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1399 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y139a wda h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x215 y139a w159 h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x216 y139a w15a h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td></td><td class=\"c x219 y139a w15c h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x218 y139a w15d h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y139b w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139c w39c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y139d wda h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x215 y139d w159 h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x216 y139d w15a h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td></td><td class=\"c x219 y139d w15c h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">26.119  </div></td><td class=\"c x218 y139d w15d h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">21.785  </div></td></tr><tr><td class=\"c x188 y139e w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139f w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21a y13a0 w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x214 y13a1 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x215 y13a1 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x216 y13a1 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x21b y13a2 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13a1 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x218 y13a1 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a3 w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13a4 w158 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13a4 wda h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x215 y13a4 w159 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x216 y13a4 w15a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a4 w15c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a4 w15d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x215 y13a6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x216 y13a6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13a8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x215 y13a9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13a9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td></td><td class=\"c x219 y13a9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x218 y13a9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13aa w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13ab w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ac wda h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">218.666  </div></td><td class=\"c x215 y13ac w159 h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x216 y13ac w15a h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td></td><td class=\"c x219 y13ac w15c h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">142.983  </div></td><td class=\"c x218 y13ac w15d h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">23.107  </div></td></tr><tr><td class=\"c x188 y116b w3a6 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w395 h221\" id=\"_e3843dfc-50f4-42ec-bfca-8042d0565dbd\"><tr><td class=\"c x181 y13ad w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">V<span class=\"ff3\">alori in migliaia \u20ac</span> </div></td><td class=\"c x214 y13ad wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y13ad w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td class=\"c x216 y13ad w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td></td><td class=\"c x217 y13ae w3a7 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5-<span class=\"_ _89\"> </span></div></td><td class=\"c x218 y13ad w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y13af w3a8 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y13b0 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b1 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x215 y13b1 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y13b1 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td></td><td class=\"c x219 y13b1 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x218 y13b1 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b2 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b3 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b4 wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x215 y13b4 w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x216 y13b4 w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td></td><td class=\"c x219 y13b4 w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x218 y13b4 w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y13b5 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b6 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13b7 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">650  </div></td><td class=\"c x215 y13b7 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x216 y13b7 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td></td><td class=\"c x219 y13b7 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x218 y13b7 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b8 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b9 w3a9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-<span class=\"lsa0\">L </span>termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ba wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x215 y13ba w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x216 y13ba w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td></td><td class=\"c x219 y13ba w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x218 y13ba w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y13bb w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13bc w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13bd wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x215 y13bd w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13bd w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x21a y13be w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13bd w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x218 y13bd w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13bf w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21b y13c0 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13c1 w3aa h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati <span class=\"ls5c\">di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13c2 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x215 y13c2 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13c2 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td></td><td class=\"c x219 y13c2 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x218 y13c2 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c3 w3ab h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13c4 w158 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13c4 wda h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x215 y13c4 w159 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x216 y13c4 w15a h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c4 w15c h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c4 w15d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x215 y13c6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x216 y13c6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13c8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x215 y13c9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13c9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td></td><td class=\"c x219 y13c9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x218 y13c9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13ca w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13cc wda h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">199.831  </div></td><td class=\"c x215 y13cc w159 h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x216 y13cc w15a h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td></td><td class=\"c x219 y13cc w15c h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">121.914  </div></td><td class=\"c x218 y13cc w15d h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr><tr><td class=\"c x188 y116b w3ac h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Relativamente <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>copertu<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>stipulate <span class=\"_ _f\"></span>dal <span class=\"_ _28\"></span>Gruppo <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>a<span class=\"_ _8\"></span>lla <span class=\"_ _f\"></span>data<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>in essere:  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una copertura <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>tassi d<span class=\"_ _3\"></span>i interesse <span class=\"_ _8\"></span>relativi al<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>nanziamento i<span class=\"_ _3\"></span>n P<span class=\"_ _3\"></span><span class=\"ls40\">ool </span>erogato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span><span class=\"ls24\">90</span> <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>il cu<span class=\"_ _3\"></span>i </span></span>mark <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _8\"></span>neg<span class=\"_ _3\"></span>ativo <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>746 <span class=\"_ _8\"></span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>mutuo <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>potecario <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>originari <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>5 milioni <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _3\"></span>positivo <span class=\"_ _8\"></span>per eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>279 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>di o<span class=\"_ _3\"></span>riginari euro 5,5 milioni il cui mark t<span class=\"_ _3\"></span>o market alla data del b<span class=\"_ _3\"></span>ilancio risulta <span class=\"_ _3\"></span>positivo e pari ad<span class=\"_ _3\"></span> euro <span class=\"ls17\">117</span> migliaia<span class=\"ls98\">; </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>opertura <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>acquisti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>dollaro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>U<span class=\"_ _3\"></span>SA <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _f\"></span>mark <span class=\"_ _8\"></span>to <span class=\"_ _f\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _f\"></span>positi<span class=\"_ _3\"></span>vo <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>2.738 </span></span>migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una <span class=\"_ _2\"></span>copertura su <span class=\"_ _2\"></span>parte dei<span class=\"_ _2\"></span> consumi <span class=\"_ _2\"></span>bunk<span class=\"_ _3\"></span>er/EUA<span class=\"_ _3\"></span>-ETS della <span class=\"_ _2\"></span>societ\u00e0 armatoriale <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui market <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>mar<span class=\"_ _3\"></span>ket </span></span>risulta pari ad euro 1<span class=\"_ _3\"></span><span class=\"ls46\">58</span> mig<span class=\"_ _3\"></span>liaia positivo.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mutui <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>finanzia<span class=\"_ _3\"></span>menti <span class=\"_ _8\"></span>concessi, <span class=\"_ _8\"></span>risultano<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscritte, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _28\"> </span>2024<span class=\"ls1d\">, </span>ipoteche sui beni azienda<span class=\"_ _3\"></span>li come di se<span class=\"_ _3\"></span>guito riportato:<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Fruttital S.r.l.: ip<span class=\"_ _2\"></span>ot<span class=\"_ _3\"></span>eca sui tre magazzini di Verona, Roma <span class=\"_ _2\"></span>e Molfetta acquistat<span class=\"_ _3\"></span>i a <span class=\"_ _2\"></span>g<span class=\"_ _3\"></span>ennaio 2020 da NBI </span></span>per un importo pari al <span class=\"_ _3\"></span>valore residuo d<span class=\"_ _3\"></span>el finanziamento<span class=\"_ _3\"></span>. Si segnala che <span class=\"_ _2\"></span>taluni contratti di finanziamento ed il <span class=\"_ _2\"></span>prest<span class=\"_ _3\"></span>ito obbligazionario prevedono il risp<span class=\"_ _2\"></span>ett<span class=\"_ _3\"></span>o di covenant finanziari <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>patrimonial<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>epilogati <span class=\"_ _2\"></span>nella tabella <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>riportata<span class=\"_ _3\"></span>. Si <span class=\"_ _2\"></span>segnala come <span class=\"_ _2\"></span>i covenant <span class=\"_ _2\"></span>finanziari esistenti sul <span class=\"_ _3\"></span>bond <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>pool <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Ca<span class=\"_ _3\"></span>pogruppo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ebbano<span class=\"_ _8\"></span> essere <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>eggiati, <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>previsto dai <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>elativi contratti, su una p<span class=\"_ _2\"></span>osizio<span class=\"_ _3\"></span>ne finanziaria netta che escluda l\u2019applicazione del nuovo <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>incipio IFRS 16 per <span class=\"_ _2\"></span>tutta la dura dei<span class=\"_ _3\"></span> medesim<span class=\"_ _3\"></span>i finanz<span class=\"_ _3\"></span>iamenti.<span class=\"_ _3\"></span> S<span class=\"_ _3\"></span>i se<span class=\"_ _3\"></span>gnala c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>parametri<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari r<span class=\"_ _3\"></span>isultano <span class=\"_ _3\"></span>ampiamenti<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>pettati alla data di bilancio.<span class=\"_ _3\"></span> <table class=\"s w3ad h222\" id=\"_564992e9-310d-4793-99eb-d1c828d32d17\"><tr><td class=\"c x181 y13cd w15e hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x21c y13cd w15f hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Durata </div></td><td class=\"c x21d y13ce w393 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Data di<span class=\"_ _89\"> </span></div></td><td class=\"c x21e y13cd w10d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Parametro </div></td><td class=\"c x21f y13cd w161 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Limite </div></td><td class=\"c x220 y13cd w151 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Rispettato </div></td></tr><tr><td></td><td></td><td class=\"c x21d y13cf w3ae h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">riferimento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13d0 w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d0 w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13d1 w3b1 h223\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d0 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13d2 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d2 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13d3 w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d2 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13d4 w161 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;1,25 </div></td><td class=\"c x220 y13d4 w151 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13d5 w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13d6 w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d6 w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13d7 w3b1 h223\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d6 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13d8 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d8 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13d9 w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d8 w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13da w161 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3/4* </div></td><td class=\"c x220 y13da w151 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13db w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13dc w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13dc w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13dd w3b1 h224\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13dc w3b9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13de w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13de w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13df w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13de w3ba h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari netti<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e0 w161 h14e\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls62 ws0\">&gt;5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e0 w151 h14e\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13e1 w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13e2 w3bb h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento in pool 90 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e2 w3bc h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2022-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e3 w160 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y13e2 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e3 w161 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls62 ws0\">&lt;1,5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e3 w151 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y13e4 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e4 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e4 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13e5 w3bb h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento in pool 90 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e5 w3bc h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2022-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e6 w160 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y13e5 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e6 w161 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3,0 </div></td><td class=\"c x220 y13e6 w151 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y13e7 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e7 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e7 w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y13e8 w15e hf6\"><div class=\"t m0 xa h14 y713 ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento 15 M\u20ac su Fruttital<span class=\"ff1\"> </span></div></td><td class=\"c x221 y12f4 w3bd h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2020-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e8 w160 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y12f4 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e8 w161 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls62 ws0\">&lt;1,5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e8 w151 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x221 y13e9 w3be h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2029<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e9 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y13ea w15e hf6\"><div class=\"t m0 xa h14 y3b4 ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento 15 M\u20ac su Fruttital<span class=\"ff1\"> </span></div></td><td class=\"c x221 y1206 w3bd h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2020-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13ea w160 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y1206 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13ea w161 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3,0 </div></td><td class=\"c x220 y13ea w151 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x221 y116b w3be h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2029<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y116b w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr></table>* Il primo parametr<span class=\"_ _2\"></span>o deve essere rispettato i<span class=\"_ _2\"></span>n sede di verifica annual<span class=\"_ _2\"></span>e mentre il secondo su base se<span class=\"_ _2\"></span>mestrale Secondo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>richiest<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>municazione <span class=\"_ _3\"></span>Consob<span class=\"_ _3\"></span> n.60<span class=\"_ _3\"></span>64293 <span class=\"_ _3\"></span>del<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>28 <span class=\"_ _3\"></span>luglio <span class=\"_ _3\"></span>2006<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>confor<span class=\"_ _3\"></span>mit\u00e0 c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span> Raccomandazione <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>CES<span class=\"_ _3\"></span>R <span class=\"_ _14\"> </span>del <span class=\"_ _2a\"> </span>10 <span class=\"_ _2a\"> </span>febbraio <span class=\"_ _2a\"> </span>2005 <span class=\"_ _2a\"> </span>\u201cRaccomandaz<span class=\"_ _3\"></span>ioni <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span>l\u2019attuazione <span class=\"_ _2a\"> </span>uniforme<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2a\"> </span>del<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>Regolamento <span class=\"_ _3\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Commissione <span class=\"_ _8\"></span>Europea su<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pros<span class=\"_ _3\"></span>petti <span class=\"_ _3\"></span>informativ<span class=\"_ _3\"></span>i\u201d<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riporta <span class=\"_ _8\"></span>qui <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>l\u2019ind<span class=\"_ _3\"></span>ebitamento<span class=\"_ _89\"> </span> finanziario netto d<span class=\"_ _3\"></span>el Gruppo<span class=\"_ _3\"></span> al 31 dicembre 20<span class=\"_ _3\"></span>24. <table class=\"s w32d h225\" id=\"_738b146a-3fd3-4150-894d-7f6482a87d1b\"><tr><td class=\"c x181 y13eb w165 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x1d9 y13eb w166 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13eb wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13ec w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x224 y13ec w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ec w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y13ec wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td></tr><tr><td class=\"c x181 y13ed w167 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">B </div></td><td class=\"c x224 y13ed w168 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ed w166 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x183 y13ed wc h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x188 y13ee w3bf h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">C<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13ef w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td class=\"c x183 y13ef wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td></tr><tr><td class=\"c x188 y13f0 w3c0 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">D<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Liquidit\u00e0 (A + B + C)<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f1 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">88.666  </div></td><td class=\"c x183 y13f1 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">90.825  </div></td></tr><tr><td class=\"c x181 y13f2 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">E </div></td><td class=\"c x224 y13f2 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario corrente *  </div></td><td class=\"c x1d9 y13f2 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(17.400) </div></td><td class=\"c x183 y13f2 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(14.974) </div></td></tr><tr><td class=\"c x181 y13f3 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">F </div></td><td class=\"c x224 y13f3 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Parte corrente del debito finanziario non corrente ** </div></td><td class=\"c x1d9 y13f3 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(41.011) </div></td><td class=\"c x183 y13f3 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(37.602) </div></td></tr><tr><td class=\"c x181 y13f4 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">G </div></td><td class=\"c x224 y13f4 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente (E+F) </div></td><td class=\"c x1d9 y13f4 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(58.411) </div></td><td class=\"c x183 y13f4 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(52.576) </div></td></tr><tr><td class=\"c x181 y13f5 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">H </div></td><td class=\"c x224 y13f5 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente netto (G-D)  </div></td><td class=\"c x1d9 y13f5 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">30.254  </div></td><td class=\"c x183 y13f5 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">38.248  </div></td></tr><tr><td class=\"c x188 y13f6 w3c1 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">I<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario non corrente ***<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f7 w166 h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(126.419) </div></td><td class=\"c x183 y13f7 wc h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(146.090) </div></td></tr><tr><td class=\"c x181 y13f8 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x224 y13f8 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti di debito </div></td><td class=\"c x1d9 y13f8 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x183 y13f8 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td></tr><tr><td class=\"c x181 y13f9 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">K </div></td><td class=\"c x224 y13f9 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x1d9 y13f9 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x183 y13f9 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13fa w3c2 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">L<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario non corrente (I+J+K)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fb w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(141.419) </div></td><td class=\"c x183 y13fb wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(166.090) </div></td></tr><tr><td class=\"c x188 y116b w3c3 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">M<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento finanziario (H + L)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fc w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(111.165) </div></td><td class=\"c x183 y13fc wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(127.842) </div></td></tr></table>* Sono inclusi gli str<span class=\"_ _2\"></span>umenti di debito, ma \u00e8<span class=\"_ _2\"></span> esclusa la parte corr<span class=\"_ _2\"></span>ente del debito finanziario non cor<span class=\"_ _2\"></span>rente<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ** <span class=\"ls0\">Sono inclusi d<span class=\"_ _3\"></span>ebiti per contratti di noleggio e af<span class=\"_ _3\"></span>fitti IFRS 16 <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>15.143 <span class=\"_ _3\"></span>migliaia al 31 d<span class=\"_ _3\"></span>icembre 2024 ed euro <span class=\"_ _3\"></span>12.855 migliaia al<span class=\"_ _89\"> </span></span><span class=\"ls0\"> </span>31 dicembre 202<span class=\"_ _2\"></span>3<span class=\"_ _89\"> </span> *** <span class=\"_ _8\"></span>Sono <span class=\"_ _f\"></span>esclusi <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>debito. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>inclusi <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>oleggio <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>affitt<span class=\"_ _2\"></span>i <span class=\"_ _f\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"> </span>41.218 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _89\"> </span> dicembre 202<span class=\"_ _2\"></span>4 ed euro 47.904 migliaia al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _89\"> </span> La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>illustra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>dall\u2019attivit\u00e0  operativa,  d<span class=\"_ _3\"></span>i  <span class=\"ff1\">investi<span class=\"_ _3\"></span>mento  e  di  finanzia<span class=\"_ _3\"></span>mento  come  dettagliat<span class=\"_ _3\"></span>i  nel  prospet<span class=\"_ _3\"></span>to  del  rendicont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>finanziario. <table class=\"s w32d h226\" id=\"_f2a25b20-38ce-409b-b513-691fa1e2eb39\"><tr><td class=\"c x181 y13fd wa h31\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y13fd wb h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13fd wc h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 operativa </div></td><td class=\"c x1d9 y13fe wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">49.926  </div></td><td class=\"c x183 y13fe wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.169  </div></td></tr><tr><td class=\"c x181 y13ff wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di investimento </div></td><td class=\"c x1d9 y13ff wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.252) </div></td><td class=\"c x183 y13ff wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(63.102) </div></td></tr><tr><td class=\"c x181 y1400 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento </div></td><td class=\"c x1d9 y1400 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.376) </div></td><td class=\"c x183 y1400 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.166  </div></td></tr><tr><td class=\"c x181 y1401 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Flusso totale del periodo </div></td><td class=\"c x1d9 y1401 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.703) </div></td><td class=\"c x183 y1401 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">21.233  </div></td></tr><tr><td class=\"c x181 y1402 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide all'inizio del periodo </div></td><td class=\"c x1d9 y1402 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x183 y1402 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">68.830  </div></td></tr><tr><td class=\"c x181 y1403 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla fine del periodo </div></td><td class=\"c x1d9 y1403 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y1403 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062 </div></td></tr></table>In <span class=\"_ _8\"></span>termini <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span><span class=\"ff9\">derivanti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>finanziamento, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>forniscono <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>informazioni<span class=\"_ _3\"></span> </span>che consentono agli ut<span class=\"_ _3\"></span>ilizzatori dei bilanci d<span class=\"_ _3\"></span>i valutare le variaz<span class=\"_ _3\"></span>ioni intervenute <span class=\"_ _3\"></span>in conformit\u00e0 allo IAS<span class=\"_ _3\"></span> 7.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <table class=\"s w3c4 h227\" id=\"_064569ef-4973-4839-8081-f76b2fb08633\"><tr><td class=\"c x188 y1404 w3c5 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flussi finanzi<span class=\"_ _2\"></span>ari<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x226 y1405 w3c6 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Differenze<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1406 w3c7 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">derivanti da <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 di<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1407 wc5 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x228 y1406 w3c8 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Nuove<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1406 w3c9 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Rimborsi/<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1406 w3ca h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Cash<span class=\"_ _89\"> </span></div></td><td class=\"c x1d2 y1407 w16f h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x22a y1406 w3cb h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Var.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y1408 w3cc h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">cambio /<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y1407 w172 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2024<span class=\"_ _2\"></span> </div></td></tr><tr><td class=\"c x188 y1409 w3cd h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">finanziament<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> - valori<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x228 y1409 w3ce h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">erogaz.ni<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1409 w3cf h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">decrem.ti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1409 w3d0 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flow<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x22a y1409 w3d1 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">perimetro<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y140a w3d2 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Altro<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y140b w3d3 h1ec\"><div class=\"t m0 x185 h10e y1141 ff3 fsc fc2 sc0 ls0 ws0\">in migliaia di <span class=\"_ _2\"></span>\u20ac<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y140c w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti obbligazio<span class=\"_ _2\"></span>nari </div></td><td class=\"c x227 y140c wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x22b y140c w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y140c w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x1d9 y140c w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140c w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140c w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140c w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140c w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">20.000  </div></td></tr><tr><td class=\"c x181 y140d w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti banche MT<span class=\"_ _2\"></span> </div></td><td class=\"c x227 y140d wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x22b y140d w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">17.765  </div></td><td class=\"c x22c y140d w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(24.119) </div></td><td class=\"c x1d9 y140d w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140d w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140d w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x184 y140d w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">97.264  </div></td></tr><tr><td class=\"c x188 y140e w3d4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti non cor<span class=\"_ _2\"></span>renti verso<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y140f wc5 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x22b y140f w16c hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">37  </div></td><td class=\"c x22c y140f w16d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">(812) </div></td><td class=\"c x1d9 y140f w16e hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140f w16f hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140f w170 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140f w171 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140f w172 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">650  </div></td></tr><tr><td class=\"c x188 y1410 w3d5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">altri finanziatori<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1411 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Effetto IFRS 16 </div></td><td class=\"c x227 y1411 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x22b y1411 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">12.267  </div></td><td class=\"c x22c y1411 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(16.665) </div></td><td class=\"c x1d9 y1411 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1411 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1411 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1411 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1411 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">56.361  </div></td></tr><tr><td class=\"c x181 y1412 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Factor </div></td><td class=\"c x227 y1412 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x22b y1412 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x22c y1412 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(511) </div></td><td class=\"c x1d9 y1412 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1412 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1412 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1412 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1412 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td></tr><tr><td class=\"c x181 y1413 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti finanziari altr<span class=\"_ _2\"></span>i </div></td><td class=\"c x227 y1413 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22b y1413 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1413 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1413 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1413 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1413 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1413 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1413 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1414 w131 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Derivati passivi </div></td><td class=\"c x227 y1414 wc5 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x22b y1414 w16c h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1414 w16d h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1414 w16e h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1414 w16f h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(457) </div></td><td class=\"c x22d y1414 w170 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1414 w171 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1414 w172 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">775  </div></td></tr><tr><td class=\"c x181 y1415 w131 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _2\"></span>nche a breve </div></td><td class=\"c x227 y1415 wc5 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x22b y1415 w16c h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1415 w16d h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1415 w16e h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.264  </div></td><td class=\"c x1d2 y1415 w16f h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1415 w170 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1415 w171 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1415 w172 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">4.813  </div></td></tr><tr><td class=\"c x188 y1416 w3d6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti per saldo pr<span class=\"_ _2\"></span>ezzo su<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1418 w3d7 h228\"><div class=\"t m0 x185 h1b y1417 ff1 fsc fc0 sc0 ls0 ws0\">acquisizioni (N<span class=\"_ _2\"></span>on correnti-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">correnti)<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1419 wc5 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x22b y1419 w16c h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1419 w16d h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x1d9 y1419 w16e h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1419 w16f h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1419 w170 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1419 w171 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y1419 w172 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">18.239  </div></td></tr><tr><td class=\"c x181 y141a w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie c<span class=\"_ _2\"></span>orrenti </div></td><td class=\"c x227 y141a wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(762) </div></td><td class=\"c x22b y141a w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y141a w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y141a w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x1d2 y141a w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(2.541) </div></td><td class=\"c x22d y141a w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141a w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y141a w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3.306) </div></td></tr><tr><td class=\"c x181 y141b w131 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x227 y141b wc5 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">217.904  </div></td><td class=\"c x22b y141b w16c h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">31.798  </div></td><td class=\"c x22c y141b w16d h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(52.965) </div></td><td class=\"c x1d9 y141b w16e h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">2.262  </div></td><td class=\"c x1d2 y141b w16f h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(2.998) </div></td><td class=\"c x22d y141b w170 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141b w171 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y141b w172 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">196.525  </div></td></tr></table>NOTA 32. Infor<span class=\"_ _2\"></span>mativa sugli strumenti <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziari- informa<span class=\"_ _2\"></span>zioni<span class=\"_ _89\"> </span>integrative<span class=\"_ _89\"> </span>La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ostra <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>dettagliata <span class=\"_ _3\"></span>analis<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit<span class=\"_ _8\"></span>\u00e0 <span class=\"_ _3\"></span>e pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>prevista <span class=\"_ _8\"></span>da<span class=\"ff9\">ll\u2019IFRS <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span></span>secondo<span class=\"_ _89\"> </span>le categorie previste dall\u2019IF<span class=\"_ _3\"></span>RS <span class=\"_ _3\"></span><span class=\"ff1\">9 per il 2024 e 2<span class=\"_ _3\"></span>023.</span><table class=\"s w3fa h245\" id=\"_1ec970d2-3ae8-4acb-aa20-a831f421cafe\"><tr><td></td><td class=\"c x242 y1529 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y1529 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x244 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x246 y1529 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x247 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x248 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y152b w17f h136\"><div class=\"t m0 xa h12 y488 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x249 y152c w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24a y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24d y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24e y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x24f y152e w3ff h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x244 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x250 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x251 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x24a y1530 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x24d y1530 w403 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">C<span class=\"lsa6\">E</span><span class=\"lsa6\">*</span>*<span class=\"_ _89\"> </span></div></td><td class=\"c x252 y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1531 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1532 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni </div></td><td class=\"c x230 y1532 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x253 y1532 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x254 y1532 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1532 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1532 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1532 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1532 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1533 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti </div></td><td class=\"c x230 y1533 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687  </div></td><td class=\"c x253 y1533 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.291  </div></td><td class=\"c x254 y1533 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1533 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">396 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x256 y1533 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1533 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1533 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1534 w17f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x230 y1534 w190 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x253 y1534 w191 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x254 y1534 w192 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1534 w193 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1534 w18b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1534 w194 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1534 w194 h15\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1535 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x230 y1535 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x253 y1535 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x254 y1535 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1535 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1535 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1535 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1535 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1536 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x230 y1536 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x253 y1536 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.787  </div></td><td class=\"c x254 y1536 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x255 y1536 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.895  </div></td><td></td><td class=\"c x256 y1536 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1536 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1536 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1537 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x230 y1537 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x253 y1537 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x254 y1537 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1537 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1537 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1537 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1537 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1538 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x230 y1538 w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">276.292  </div></td><td class=\"c x253 y1538 w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">272.986  </div></td><td class=\"c x254 y1538 w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls4a ws0\">14 <span class=\"ls0\"> </span></div></td><td class=\"c x255 y1538 w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x256 y1538 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1538 w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x258 y1538 w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1539 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153a w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153b w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x230 y153b w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x253 y153b w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153b w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153b w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153b w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x257 y153b w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153b w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153c w404 h246\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y153d w190 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x253 y153d w191 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153d w192 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153d w193 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153d w18b hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x257 y153d w194 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153d w194 hde\"><div class=\"t m0 x77 h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153e w405 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y153f w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1540 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x253 y1540 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1540 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1540 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1540 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x257 y1540 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1540 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1541 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1542 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1543 w190 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x253 y1543 w191 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1543 w192 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1543 w193 h139\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1543 w18b h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x257 y1543 w194 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1543 w194 h139\"><div class=\"t m0 x77 h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1544 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1545 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1546 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td class=\"c x253 y1546 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1546 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1546 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1546 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1546 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1546 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td></tr><tr><td class=\"c x188 y1547 w40a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1548 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1549 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x253 y1549 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1549 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1549 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1549 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1549 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x258 y1549 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154a w40b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">negoziazione (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w40c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y154c w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x253 y154c w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154c w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154c w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154c w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x257 y154c w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154c w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y154e w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x230 y154e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x253 y154e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x257 y154e w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154e w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154f w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1550 w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x253 y1550 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1550 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1550 w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1550 w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x257 y1550 w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1550 w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1551 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1552 w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine </div></td><td class=\"c x230 y1552 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x253 y1552 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1552 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1552 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1552 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x257 y1552 w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1552 w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1553 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1554 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x253 y1554 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1554 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1554 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1554 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x257 y1554 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1554 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1555 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w411 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1557 w190 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x253 y1557 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1557 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1557 w193 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1557 w18b h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x257 y1557 w194 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1557 w194 h137\"><div class=\"t m0 x77 h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1558 w412 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(parte corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1559 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155a w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x253 y155a w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155a w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155a w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155a w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x257 y155a w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155a w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y155b w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155c w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x253 y155c w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155c w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155c w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155c w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y155c w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155c w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y116b w415 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><div class=\"gs2d\"><table class=\"s w416 h247\" id=\"_19438e5a-05a8-4c7a-8296-eeb5dae1b7f2\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155d w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x253 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155d w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155d w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x257 y155d w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155d w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x253 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x257 y155e w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155e w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155f w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x253 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155f w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155f w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x257 y155f w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155f w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1207 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x253 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1207 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1207 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x257 y1207 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1207 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w17f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1209 w190 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x253 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1209 w193 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1209 w18b h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x257 y1209 w194 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1209 w194 h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y120a w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410.665) </div></td><td class=\"c x253 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y120a w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y120a w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(409.890) </div></td><td class=\"c x257 y120a w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(29)<span class=\"_ _89\"> </span> </div></td><td class=\"c x258 y120a w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(<span class=\"_ _89\"> </span>7<span class=\"_ _89\"> </span>46) </div></td></tr></table></div><div class=\"gs71\"><table class=\"s w418 h248\" id=\"_e6f518bd-8b72-4d54-9f85-0769116b2fdf\"><tr><td></td><td class=\"c x259 y1560 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1560 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x25a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x25b y1560 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x25c y1561 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivi<span class=\"_ _89\"> </span>t\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1562 w195 h136\"><div class=\"t m0 xa h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _89\"> </span><span class=\"ff4\"> </span></div></td><td class=\"c x25d y1563 w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x25e y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x261 y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x262 y1565 w419 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x25a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x263 y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x25e y1567 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x261 y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1568 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1569 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1569 w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x209 y1569 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x265 y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1569 w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1569 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156a w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156a w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317  </div></td><td class=\"c x209 y156a w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.567  </div></td><td class=\"c x265 y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156a w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156a w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156b w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156b w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x209 y156b w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x265 y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156b w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156b w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156c w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156c w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x209 y156c w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x265 y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156c w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156c w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156d w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156d w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.582  </div></td><td class=\"c x209 y156d w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.571  </div></td><td class=\"c x265 y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td></td><td class=\"c x22d y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156d w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156d w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x264 y156e w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x209 y156e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x265 y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156e w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156f w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156f w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">266.108  </div></td><td class=\"c x209 y156f w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">265.346  </div></td><td class=\"c x265 y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12  </div></td><td class=\"c x22d y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156f w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y156f w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x181 y1570 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1571 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui:<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1572 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1572 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x209 y1572 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1572 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x241 y1572 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1573 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre 12M) </div></td><td class=\"c x264 y1573 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x209 y1573 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1573 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x241 y1573 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1574 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1575 w196 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1575 w191 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1575 w197 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1575 w198 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1576 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1577 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1578 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x209 y1578 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1578 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x241 y1578 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1579 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y157a w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157b w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td><td class=\"c x209 y157b w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157b w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y157b w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td></tr><tr><td class=\"c x188 y157c w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w41b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157d w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157d w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157d w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716) </div></td><td class=\"c x241 y157d w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y157e w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente)<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y157e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x241 y157e w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1365 w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157f w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x209 y157f w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157f w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x241 y157f w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1580 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1581 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1581 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1581 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1581 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548) </div></td><td class=\"c x241 y1581 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1582 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1583 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1583 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1583 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1583 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1584 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w41c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1585 w196 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1585 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1585 w197 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855) </div></td><td class=\"c x241 y1585 w198 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1586 w41d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12f4 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1587 w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1587 w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1587 w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1587 w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13e9 w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1588 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1588 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1588 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1588 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x188 y116b w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><table class=\"s w41e h247\" id=\"_c732dfc4-53b6-4dd4-8234-d87b46730429\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y155d w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x209 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155d w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x241 y155d w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x264 y155e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x209 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x241 y155e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x264 y155f w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x209 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155f w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x241 y155f w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x264 y1207 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x209 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1207 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x241 y1207 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w195 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x264 y1209 w196 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x209 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1209 w197 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x241 y1209 w198 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td class=\"c x264 y120a w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(413.881) </div></td><td class=\"c x209 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y120a w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(412.649) </div></td><td class=\"c x241 y120a w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.232) </div></td></tr></table>* Conto economico complessivo, ** Conto economico Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>quelle <span class=\"_ _28\"></span><span class=\"ff9\">\u201cAltre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>correnti\u201d <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>\u201cAl<span class=\"_ _3\"></span>tr</span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> altre <span class=\"_ _3\"></span><span class=\"ff9\">at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>correnti\u201d<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>itoli, <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _8\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair v<span class=\"_ _3\"></span>alue</span> <span class=\"_ _8\"></span>con impatto a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>includono, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>deri<span class=\"_ _3\"></span>vati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _8\"></span><span class=\"ls41\">con</span> <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplessivo. <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _3\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nom<span class=\"_ _3\"></span>inale c<span class=\"_ _3\"></span>he considerata la rapidit\u00e0 di <span class=\"_ _2\"></span>incas<span class=\"_ _3\"></span>so, coincide con <span class=\"_ _2\"></span>il valore d<span class=\"_ _3\"></span><span class=\"ff9\">eterminato dall\u2019applicazio<span class=\"_ _3\"></span>ne del costo ammortizzato, </span>in <span class=\"_ _28\"></span>conformit\u00e0 <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019IFRS <span class=\"_ _28\"> </span>9.<span class=\"ff1\"> <span class=\"_ _28\"> </span>Tra <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"> </span>fi<span class=\"_ _3\"></span>nanziarie <span class=\"_ _28\"> </span>i <span class=\"_ _28\"> </span>derivati <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>negoziazione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>rientrano <span class=\"_ _28\"> </span>nella <span class=\"_ _28\"> </span>categoria </span>\u201c<span class=\"ff1\">Passivit\u00e0 <span class=\"_ _f\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>va<span class=\"_ _3\"></span>lue</span></span>\u201d,<span class=\"_ _89\"> </span> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>entre <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>copertura <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>egistrati <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>relativa </span></span>variazione <span class=\"_ _25\"> </span>v<span class=\"_ _3\"></span>iene <span class=\"_ _25\"> </span>contab<span class=\"_ _3\"></span>ilizzata <span class=\"_ _26\"> </span>in <span class=\"_ _e\"> </span>una <span class=\"_ _26\"> </span>riserva <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span>patrimonio <span class=\"_ _26\"> </span>netto, <span class=\"_ _25\"> </span>che <span class=\"_ _26\"> </span>costituisce <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>conto <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ico complessivo. <span class=\"_ _3\"></span>Si s<span class=\"_ _3\"></span>egnala, <span class=\"_ _8\"></span>a r<span class=\"_ _3\"></span>iguardo, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 <span class=\"_ _3\"></span>ha in <span class=\"_ _8\"></span>essere c<span class=\"_ _3\"></span>ontratti <span class=\"_ _3\"></span>derivati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>relativi alla <span class=\"_ _8\"></span>copertura <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse, <span class=\"_ _8\"></span>bunker/EUA-E<span class=\"_ _3\"></span>TS <span class=\"_ _8\"></span><span class=\"ls22\">ed</span> <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>gnalato <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span><span class=\"lsa4\">Not<span class=\"ls22\">e <span class=\"_ _8\"></span></span></span>5 <span class=\"_ _3\"></span>e 14<span class=\"ls0\">. </span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>infatti, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span> (swa<span class=\"_ _3\"></span>p) <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>bunker<span class=\"_ _3\"></span>/EUA-<span class=\"_ _89\"> </span>ETS <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>armatric<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attivato <span class=\"_ _8\"></span>allo <span class=\"_ _3\"></span>scopo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ridurre <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>risch<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>variazioni <span class=\"_ _3\"></span>del prezzo della <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>cui fair <span class=\"_ _3\"></span>value \u00e8 <span class=\"_ _8\"></span>positivo per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>158 <span class=\"_ _3\"></span>migliaia, rile<span class=\"_ _3\"></span>vato <span class=\"_ _3\"></span>nella voce <span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ltri crediti <span class=\"_ _3\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _3\"></span>i con co<span class=\"_ _3\"></span>ntropartita la riserva d<span class=\"_ _3\"></span>i patrimon<span class=\"_ _3\"></span>io netto appositamen<span class=\"_ _3\"></span>te designata<span class=\"_ _8\"></span>. Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>uno <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nteresse, <span class=\"_ _f\"></span>legat<span class=\"_ _3\"></span><span class=\"ls40\">o <span class=\"_ _8\"></span></span>al<span class=\"_ _3\"></span> finanziamento <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls24\">90</span> <span class=\"_ _28\"></span>milioni, <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>alu<span class=\"ls85\">e <span class=\"_ _28\"></span></span></span>\u00e8 <span class=\"_ _f\"></span>negativo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>746 <span class=\"_ _28\"></span>migliaia, <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ilevato <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>voce passivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti c<span class=\"_ _3\"></span>on contropartita<span class=\"_ _3\"></span> la riserva d<span class=\"_ _3\"></span>i patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _3\"></span></span> Ancora <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>secondo<span class=\"_ _3\"></span> st<span class=\"_ _3\"></span>rume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>opertura<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> inter<span class=\"_ _3\"></span>esse, <span class=\"_ _3\"></span>legato<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>amento <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni, il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value <span class=\"_ _f\"></span></span>posit<span class=\"_ _3\"></span>ivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls17\">117</span> <span class=\"_ _f\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rilevato <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>voce <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _28\"> </span>con contropartita la riserva di <span class=\"_ _3\"></span>patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata. <span class=\"_ _8\"></span> Infine, <span class=\"_ _2\"></span>un terzo <span class=\"_ _2\"></span>strum<span class=\"_ _3\"></span>ento di <span class=\"_ _2\"></span>copertura sui <span class=\"_ _2\"></span>tassi di <span class=\"_ _2\"></span>interesse sul <span class=\"_ _2\"></span>fina<span class=\"_ _3\"></span>nziamento di <span class=\"_ _2\"></span>euro 15.000 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in capo a Fruttital<span class=\"_ _3\"></span> S.r.l. il c<span class=\"_ _3\"></span>ui mark t<span class=\"_ _3\"></span>o market al<span class=\"_ _3\"></span>la data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio risulta <span class=\"_ _8\"></span>positivo <span class=\"_ _3\"></span>e par<span class=\"_ _3\"></span>i ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>279 mi<span class=\"_ _3\"></span>gliaia, iscritto<span class=\"_ _3\"></span> nella voce attivit\u00e0<span class=\"_ _3\"></span> finanziarie non corrent<span class=\"_ _3\"></span>i con cont<span class=\"_ _3\"></span>ropartita la riser<span class=\"_ _3\"></span>va di patrimoni<span class=\"_ _3\"></span>o netto. <span class=\"_ _3\"></span> Vi \u00e8, inoltre, <span class=\"_ _3\"></span>una cope<span class=\"_ _3\"></span>rtura su <span class=\"_ _3\"></span>acquisti usd <span class=\"_ _3\"></span>il cui <span class=\"_ _3\"></span>mark to market <span class=\"_ _3\"></span>risulta<span class=\"_ _8\"></span> positivo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pari ad euro<span class=\"_ _3\"></span> 2.738 <span class=\"_ _3\"></span>migliaia,<span class=\"_ _3\"></span> iscritto nella voce Al<span class=\"_ _3\"></span>tri cred<span class=\"_ _3\"></span>iti ed altre attivit\u00e0 correnti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con cont<span class=\"_ _3\"></span>ropartita riserva d<span class=\"_ _3\"></span>i patrimonio net<span class=\"_ _3\"></span>to. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-646": {
   "value": "Gestione del <span class=\"_ _2\"></span>rischio finanziario<span class=\"_ _89\"> </span>Il principio IFRS 7 richiede informazioni integrati<span class=\"_ _3\"></span>ve finalizzate ad apprezzare la significativit\u00e0 degli<span class=\"_ _3\"></span> strumenti<span class=\"_ _89\"> </span>finanziari in <span class=\"_ _2\"></span>relazion<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>le performance <span class=\"_ _2\"></span>eco<span class=\"_ _3\"></span>nomiche ed <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la posizi<span class=\"_ _2\"></span>one finanziaria del Gruppo. <span class=\"_ _2\"></span>Questo principio<span class=\"_ _89\"> </span>contabile richiede una <span class=\"_ _2\"></span>desc<span class=\"_ _3\"></span>rizione degli obiettivi, delle <span class=\"_ _2\"></span>politiche e delle procedure p<span class=\"_ _2\"></span>ost<span class=\"_ _3\"></span>e in <span class=\"_ _2\"></span>atto dalla Direzione<span class=\"_ _89\"> </span>per <span class=\"_ _28\"></span>le <span class=\"_ _28\"> </span>diverse <span class=\"_ _28\"> </span>tipolog<span class=\"_ _3\"></span>ie <span class=\"_ _28\"></span>di <span class=\"_ _28\"> </span>rischio <span class=\"_ _28\"> </span>fina<span class=\"_ _3\"></span>nziario <span class=\"_ _28\"> </span>(liquidit\u00e0, <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>mercato <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>cred<span class=\"_ _3\"></span>ito) <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>esposto<span class=\"_ _89\"> </span>(cambio, tasso<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>interesse,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bunker,<span class=\"_ _3\"></span> ETS<span class=\"_ _3\"></span>). Il<span class=\"_ _3\"></span> Gruppo<span class=\"_ _3\"></span> opera <span class=\"_ _3\"></span>in u<span class=\"_ _3\"></span>n set<span class=\"_ _3\"></span>tore d<span class=\"_ _3\"></span>i com<span class=\"_ _3\"></span>mercio di<span class=\"_ _3\"></span> prodotti <span class=\"_ _3\"></span>commodity<span class=\"_ _89\"> </span>che <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _2\"></span>influenzat<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ifferenti <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>possono <span class=\"_ _2\"></span>av<span class=\"_ _3\"></span>ere <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mpatto <span class=\"_ _b\"></span>sul<span class=\"_ _3\"></span>l\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _b\"></span>eco<span class=\"_ _3\"></span>nomico, <span class=\"_ _2\"></span>patrimonial<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>e <span class=\"_ _2b\"> </span>finanziario <span class=\"_ _2b\"> </span>del <span class=\"_ _20\"> </span>Gruppo. <span class=\"_ _2b\"> </span>La <span class=\"_ _2b\"> </span>gestion<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>tali <span class=\"_ _2b\"> </span>fat<span class=\"_ _3\"></span>tori <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _20\"> </span>effettuata <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span><span class=\"ff9\">ttraverso <span class=\"_ _20\"> </span>l\u2019adozione <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>copertu<span class=\"_ _3\"></span>re <span class=\"_ _2b\"> </span>ovvero<span class=\"_ _89\"> </span></span>politiche aziendali volte alla<span class=\"_ _3\"></span> mitigazione d<span class=\"_ _3\"></span>egli eventuali<span class=\"_ _3\"></span> impatti di tali element<span class=\"_ _3\"></span>i sui risultati aziendal<span class=\"_ _3\"></span>i.<span class=\"_ _89\"> </span>I rischi finanziari a cui <span class=\"_ _3\"></span>\u00e8 esposto il Gru<span class=\"_ _3\"></span>ppo nello svolgi<span class=\"_ _3\"></span>mento della sua att<span class=\"_ _3\"></span>ivit\u00e0 sono i segu<span class=\"_ _3\"></span>enti:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rischi<span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>liquid<span class=\"_ _3\"></span>it\u00e0<span class=\"ff9\">, con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alla d<span class=\"_ _3\"></span>isponibilit\u00e0 di <span class=\"_ _3\"></span>risorse fi<span class=\"_ _3\"></span>nanziarie ed <span class=\"_ _3\"></span>all\u2019accesso<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>mercato d<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span></span></span></span>credito;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rischi<span class=\"_ _2\"></span>o d<span class=\"_ _3\"></span>i mercat<span class=\"_ _3\"></span>o, comprensivo<span class=\"_ _3\"></span> del risch<span class=\"_ _3\"></span>io di valuta, del rischio d<span class=\"_ _3\"></span>i tasso, del risc<span class=\"_ _3\"></span>hio di prezzo;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">rischi<span class=\"_ _2\"></span>o d<span class=\"_ _3\"></span>i credito,<span class=\"_ _3\"></span> relativo ai rapporti<span class=\"_ _3\"></span>, soprattutt<span class=\"_ _3\"></span>o di natura commerciale<span class=\"_ _8\"></span>, nei confronti dei clienti<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span></span></span>I princi<span class=\"_ _3\"></span>pali st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziari <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0 inclu<span class=\"_ _3\"></span>dono <span class=\"_ _3\"></span>conti <span class=\"_ _3\"></span>correnti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>epositi <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> b<span class=\"_ _3\"></span>reve, <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _89\"> </span>verso <span class=\"_ _20\"> </span>banche  a  breve <span class=\"_ _20\"> </span>e  lungo <span class=\"_ _20\"> </span>termine,  debiti<span class=\"_ _3\"></span>  obbligazionari,  passivit\u00e0  verso  altri <span class=\"_ _20\"> </span>finanziatori,  strumenti<span class=\"_ _89\"> </span>derivati. <span class=\"_ _f\"></span>L\u2019obiettivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>quello <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziare <span class=\"_ _28\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>operativa <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gru<span class=\"_ _3\"></span>ppo. <span class=\"_ _f\"></span>Oltre <span class=\"_ _f\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>crediti <span class=\"_ _f\"></span>e<span class=\"_ _89\"> </span>debiti <span class=\"_ _f\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>derivan<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span>dalla <span class=\"_ _28\"></span>propria <span class=\"_ _f\"></span>attivit\u00e0. <span class=\"_ _28\"> </span>La <span class=\"_ _28\"></span>gestione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>fabbisogn<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>relativi <span class=\"_ _28\"></span>rischi<span class=\"_ _89\"> </span>(principalmente rischi di tasso, rischi di <span class=\"_ _2\"></span>cambio<span class=\"_ _3\"></span>, bunker e ETS) <span class=\"_ _2\"></span>\u00e8 svolta a livello di <span class=\"_ _2\"></span>tesoreria centralizzata <span class=\"_ _3\"></span>sulla<span class=\"_ _89\"> </span>base  delle  linee<span class=\"_ _3\"></span>  guida  definite<span class=\"_ _3\"></span>  dal  Responsabil<span class=\"_ _3\"></span>e  Tesoreria  con<span class=\"_ _3\"></span>  il <span class=\"_ _25\"> </span>Dirigente  P<span class=\"_ _3\"></span>reposto<span class=\"_ _3\"></span>  ed  approvate<span class=\"_ _3\"></span>  dagli<span class=\"_ _89\"> </span>Amministratori <span class=\"_ _3\"></span>Delegati.<span class=\"_ _89\"> </span>Si segnala <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>gi\u00e0<span class=\"_ _3\"></span> menzio<span class=\"_ _3\"></span>nati <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>monitorati <span class=\"_ _3\"></span>costanteme<span class=\"_ _3\"></span>nte, <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>uando <span class=\"_ _3\"></span><span class=\"ff9\">azioni av<span class=\"_ _3\"></span>enti l<span class=\"_ _3\"></span>\u2019obiettivo d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>fronteggiare e conten<span class=\"_ _3\"></span>ere i p<span class=\"_ _3\"></span>otenziali effetti n<span class=\"_ _3\"></span>egativi mediante l\u2019<span class=\"_ _3\"></span>utilizzo di appro<span class=\"_ _3\"></span>priate <span class=\"_ _8\"></span><span class=\"ff1\">politiche, ed in generale<span class=\"_ _89\"> </span></span>laddove ritenuto <span class=\"_ _3\"></span>necessar<span class=\"_ _3\"></span>io, anche <span class=\"_ _3\"></span>mediant<span class=\"_ _3\"></span>e appositi <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>di co<span class=\"_ _3\"></span>pertura. Nell<span class=\"_ _3\"></span>a presente <span class=\"_ _3\"></span>sezione <span class=\"_ _3\"></span>vengono<span class=\"_ _89\"> </span>fornite <span class=\"_ _e\"> </span>informazion<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>qualitat<span class=\"_ _3\"></span>ive <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>quantitati<span class=\"_ _3\"></span>ve <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>riferim<span class=\"_ _3\"></span>ento <span class=\"_ _e\"> </span>sul<span class=\"_ _3\"></span>l\u2019incidenza <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>tali <span class=\"_ _25\"> </span>rischi <span class=\"_ _e\"> </span>sul <span class=\"_ _e\"> </span>Gru<span class=\"_ _3\"></span>ppo<span class=\"_ _8\"></span><span class=\"ff1\">, <span class=\"_ _e\"> </span>a<span class=\"_ _89\"> </span></span>completamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>indicato <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>apposita <span class=\"_ _8\"></span>sez<span class=\"_ _3\"></span>ione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>relazion<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>gest<span class=\"_ _3\"></span>ione. <span class=\"_ _8\"></span>I <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>quantitativ<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>seguito <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>portati <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>rivest<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>valenza <span class=\"_ _3\"></span>pre<span class=\"_ _3\"></span>visionale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _8\"></span>completamen<span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>riflett<span class=\"_ _3\"></span>ere <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>complessit\u00e0 <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>le reazioni correlate de<span class=\"_ _3\"></span>i mercati che possono d<span class=\"_ _3\"></span>erivare da ogni cambia<span class=\"_ _3\"></span>mento ipotiz<span class=\"_ _3\"></span>zato.<span class=\"_ _89\"> </span>Rischio di liquidit<span class=\"_ _3\"></span>\u00e0 Il <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _2\"></span>gestisce <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>nell\u2019ottica di <span class=\"_ _b\"></span>garantire, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>livello consolidato, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>strut<span class=\"_ _3\"></span>tura<span class=\"_ _89\"> </span>del <span class=\"_ _f\"></span>passivo <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>equilibrio <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _f\"></span>dell\u2019at<span class=\"_ _3\"></span>tivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>bilancio, <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>mantenere <span class=\"_ _f\"></span>un\u2019elevata <span class=\"_ _f\"></span>solidit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span>patrimoniale. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>linee <span class=\"_ _8\"></span>di cr<span class=\"_ _3\"></span>edito, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>negoz<span class=\"_ _3\"></span>iate a <span class=\"_ _8\"></span>livello d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>vengono <span class=\"_ _8\"></span>concesse <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>singola<span class=\"_ _89\"> </span>societ\u00e0. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>ha, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>finanziat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>vestimenti <span class=\"_ _3\"></span>con <span class=\"_ _8\"></span>linee <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>medio<span class=\"_ _8\"></span>-lungo <span class=\"_ _3\"></span>termine <span class=\"_ _8\"></span>che<span class=\"_ _89\"> </span>garantiscono <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>posizione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>liquidit\u00e0 <span class=\"_ _f\"></span>idonea <span class=\"_ _f\"></span>all\u2019at<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span><span class=\"ff1\">ivit\u00e0 <span class=\"_ _28\"></span>caratteristica. <span class=\"_ _f\"></span>Vi <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>ampi <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>pazi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>utilizzo <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span>linee di cr<span class=\"_ _3\"></span>edito comm<span class=\"_ _3\"></span>erciali <span class=\"_ _3\"></span>di breve <span class=\"_ _3\"></span>termine i<span class=\"_ _3\"></span>n caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>necessit\u00e0 di <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>circolante <span class=\"_ _3\"></span>commerciale <span class=\"_ _3\"></span>connesse<span class=\"_ _89\"> </span>alla crescita e allo svilu<span class=\"_ _3\"></span>ppo organico.<span class=\"_ _89\"> </span>Si segnala, inoltre, che il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo opera in <span class=\"_ _2\"></span>un settore relativament<span class=\"_ _3\"></span>e protetto dal punto di <span class=\"_ _2\"></span>vista della liquidit\u00e0 in<span class=\"_ _89\"> </span>quanto <span class=\"_ _3\"></span>esiste <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _8\"></span>regolamentazione <span class=\"_ _3\"></span>Europea <span class=\"_ _8\"></span>(art. <span class=\"_ _3\"></span>4 <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>D.L.198/2021) <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>impon<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>pagamenti<span class=\"_ _89\"> </span>dei beni de<span class=\"_ _3\"></span>peribili av<span class=\"_ _3\"></span>vengano <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>massimo <span class=\"_ _3\"></span>dei 30 <span class=\"_ _3\"></span>giorni d<span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>termine d<span class=\"_ _3\"></span>el periodo <span class=\"_ _3\"></span>di cons<span class=\"_ _3\"></span>egna. Qu<span class=\"_ _3\"></span>esto<span class=\"_ _89\"> </span>comporta <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>tem<span class=\"_ _3\"></span>pistiche <span class=\"_ _2b\"> </span>di  incasso <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>pagamento <span class=\"_ _20\"> </span>siano <span class=\"_ _2b\"> </span>relati<span class=\"_ _3\"></span>vamente <span class=\"_ _20\"> </span>brevi <span class=\"_ _2b\"> </span>proprio  i<span class=\"_ _2\"></span>n <span class=\"_ _20\"> </span>funzione <span class=\"_ _20\"> </span>della<span class=\"_ _89\"> </span>tipologia di bene com<span class=\"_ _3\"></span>mercializzato<span class=\"_ _3\"></span>. Se a<span class=\"_ _3\"></span> ci\u00f2 si unisc<span class=\"_ _3\"></span>e il fatto<span class=\"_ _3\"></span> che le rimanenz<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>hanno indic<span class=\"_ _3\"></span>i di rotazione mol<span class=\"_ _3\"></span>to<span class=\"_ _89\"> </span>rapidi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>munque <span class=\"_ _8\"></span>mediamente <span class=\"_ _3\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>2 <span class=\"_ _8\"></span>settimane, <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>evince <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ciclo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>capital<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>circolante <span class=\"_ _8\"></span>\u00e8 vi<span class=\"_ _3\"></span>rtuoso <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>non comporta risch<span class=\"_ _3\"></span>i di liquidit\u00e0 in un contesto d<span class=\"_ _3\"></span>i normale operati<span class=\"_ _3\"></span>vit\u00e0 di mercato. Nella <span class=\"_ _20\"> </span>tabella <span class=\"_ _2b\"> </span>seguente <span class=\"_ _20\"> </span>\u00e8 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span>sposta <span class=\"_ _2b\"> </span>u<span class=\"_ _3\"></span>n\u2019analisi <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>scadenze, <span class=\"_ _20\"> </span>basata <span class=\"_ _20\"> </span>sugli <span class=\"_ _2b\"> </span>obblighi <span class=\"_ _20\"> </span>contrattuali <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>rimborso,<span class=\"_ _89\"> </span>relativa ai debiti finanzia<span class=\"_ _3\"></span>ri, commercial<span class=\"_ _3\"></span>i, fiscali ed altri deb<span class=\"_ _3\"></span>iti in essere al 31 d<span class=\"_ _3\"></span>icembre 20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>4 <div class=\"gs19\"><table class=\"s w31a h201\" id=\"_2d590789-efea-46e1-b209-c534f2c18151\"><tr><td></td><td class=\"c x1d5 y120e w31b h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1d6 y120f w31c h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Entro 1<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d7 y120f w31d h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Oltre 5<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1210 wa h11d\"><div class=\"t m0 xa h14 y1c9 ffa fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff6\"> </span></div></td><td class=\"c x1d5 y1211 w31e h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x1d6 y1212 w31f h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls12 ws0\">anno<span class=\"_ _89\"> </span></div></td><td class=\"c x1d8 y1210 w135 h11d\"><div class=\"t m0 xa h14 y1c9 ff6 fs7 fc2 sc0 ls4a ws0\">1 <span class=\"ls0\">- 5 anni</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d7 y1212 w320 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls12 ws0\">anni<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x1d5 y1213 w321 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1214 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x1d9 y1214 w3e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x1da y1214 w134 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x1d8 y1214 w135 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x1db y1214 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1215 w322 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1216 w3e hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x1da y1216 w134 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x1d8 y1216 w135 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x1db y1216 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y1217 w323 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1218 w324 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1219 w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">650  </div></td><td class=\"c x1da y1219 w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls49 ws0\">41<span class=\"ls0\">8</span><span class=\"ls0\">  </span></div></td><td class=\"c x1d8 y1219 w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x1db y1219 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y121a w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y121b w324 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y121c w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x1da y121c w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x1d8 y121c w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x1db y121c w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y121d w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y121e w326 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y121f w3e hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">746  </div></td><td class=\"c x1da y121f w134 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y121f w135 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x1db y121f w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1220 w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1221 w327 h1fd\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di negoziazione (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1222 w3e hde\"><div class=\"t m0 xa h14 y98a ff6 fs7 fc4 sc0 ls80 ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1da y1222 w134 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d8 y1222 w135 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls4c ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1db y1222 w9d hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x188 y1223 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1224 wa h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x1d9 y1224 w3e h15\"><div class=\"t m0 xa h14 y9ce ff6 fs7 fc4 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x1da y1224 w134 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x1d8 y1224 w135 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y1224 w9d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1225 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x1d9 y1225 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x1da y1225 w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x1d8 y1225 w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y1225 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1226 w329 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1227 w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x1da y1227 w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">858</span><span class=\"ls0\">  </span></div></td><td class=\"c x1d8 y1227 w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x1db y1227 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1229 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1d9 y1229 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">725  </div></td><td class=\"c x1da y1229 w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1229 w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">725  </div></td><td class=\"c x1db y1229 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122a wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1d9 y122a w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x1da y122a w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x1d8 y122a w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x1d9 y122b w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x1da y122b w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x1d8 y122b w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122c wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1d9 y122c w3e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x1da y122c w134 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x1d8 y122c w135 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122c w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 Non correnti/correnti al 31.12.2024 </div></td><td class=\"c x1d9 y122d w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">410.665  </div></td><td class=\"c x1da y122d w134 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">268.521  </div></td><td class=\"c x1d8 y122d w135 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">122.639  </div></td><td class=\"c x1db y122d w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr></table></div><div class=\"c w2 h0 gs1a\"><div class=\"t m0 x1 h2 yaef ff1 fs0 fc0 sc0 ls0 ws0\">Si  segnala <span class=\"_ _2b\"> </span>che  tutti <span class=\"_ _20\"> </span>gli <span class=\"_ _20\"> </span>importi  i<span class=\"_ _2\"></span>ndicat<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>nella  tabella <span class=\"_ _20\"> </span>sovrastante, <span class=\"_ _20\"> </span>rappresentan<span class=\"_ _3\"></span>o  i <span class=\"_ _2b\"> </span>valori  determinati  con </div><div class=\"t m0 x1 h2 yaf0 ff1 fs0 fc0 sc0 ls0 ws0\">riferimento alle <span class=\"_ _3\"></span>residue sca<span class=\"_ _3\"></span>denze <span class=\"_ _3\"></span>contrat<span class=\"_ _3\"></span>tuali. Il Grup<span class=\"_ _3\"></span>po prevede <span class=\"_ _3\"></span>di far front<span class=\"_ _3\"></span>e ai s<span class=\"_ _3\"></span>uddetti <span class=\"_ _3\"></span>impegni attraverso<span class=\"_ _3\"></span> i </div><div class=\"t m0 x1 h2 y577 ff1 fs0 fc0 sc0 ls0 ws0\">flussi di cassa della gest<span class=\"_ _3\"></span>ione operat<span class=\"_ _3\"></span>iva. </div><div class=\"t m0 x1 h2 y6f2 ff6 fs0 fc0 sc0 ls0 ws0\">Rischio di cambio v<span class=\"_ _3\"></span>alutario <span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 yb3b ff1 fs0 fc0 sc0 ls0 ws0\">Il <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>es<span class=\"_ _3\"></span>posto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fluttuazioni nei <span class=\"_ _b\"></span>tassi <span class=\"_ _2\"></span>di cambio <span class=\"_ _b\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>valute <span class=\"_ _2\"></span>(in p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>icolare dollaro <span class=\"_ _b\"></span>USA) <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>iverse </div><div class=\"t m0 x1 h2 y174 ff1 fs0 fc0 sc0 ls0 ws0\">da <span class=\"_ _28\"></span>quella <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>in <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>espresse <span class=\"_ _f\"></span>le <span class=\"_ _28\"> </span>transazion<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>finanz<span class=\"_ _3\"></span>iarie<span class=\"_ _8\"></span><span class=\"ls1d\">. <span class=\"_ _f\"></span></span>In <span class=\"_ _28\"> </span>particolare, <span class=\"_ _28\"> </span><span class=\"ls1f\">nel</span> <span class=\"_ _28\"></span>settore </div><div class=\"t m0 x1 h2 yaf3 ff1 fs0 fc0 sc0 ls0 ws0\">Distribuzione <span class=\"_ _2b\"> </span>acquista <span class=\"_ _2b\"> </span>parte <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>merce <span class=\"_ _2b\"> </span>(frutta) <span class=\"_ _2b\"> </span>in <span class=\"_ _28\"> </span>valu<span class=\"_ _3\"></span>ta <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>ollaro <span class=\"_ _2b\"> </span>USA, <span class=\"_ _28\"> </span>per <span class=\"_ _2b\"> </span>poi <span class=\"_ _28\"> </span>importarl<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>realizzare <span class=\"_ _2b\"> </span>le </div><div class=\"t m0 x1 h2 yaf4 ff1 fs0 fc0 sc0 ls0 ws0\">vendite in valuta euro nei mercati Sud Europei. Per contro, nel settore Shipping, i ricavi denominati in dollaro </div><div class=\"t m0 x1 h2 y8b1 ff1 fs0 fc0 sc0 ls0 ws0\">USA <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>maggiori <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>sost<span class=\"_ _3\"></span>enuti in <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro, c<span class=\"_ _3\"></span>on c<span class=\"_ _3\"></span>i\u00f2 l<span class=\"_ _3\"></span>imitando<span class=\"_ _8\"></span> in <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ilancia <span class=\"_ _3\"></span>valutaria <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>che </div><div class=\"t m0 x1 h2 yaf5 ff1 fs0 fc0 sc0 ls0 ws0\">risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>esposta <span class=\"_ _f\"></span>al <span class=\"_ _8\"></span>Dol<span class=\"_ _3\"></span>laro <span class=\"_ _f\"></span>USA, <span class=\"_ _f\"></span>fisiologicamente. <span class=\"_ _f\"></span>Nel <span class=\"_ _8\"></span>corso <span class=\"_ _f\"></span>degl<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>ultimi <span class=\"_ _f\"></span>anni <span class=\"_ _f\"></span>sempre <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>i\u00f9 <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>atene </div><div class=\"t m0 x1 h2 yaf6 ff1 fs0 fc0 sc0 ls0 ws0\">GDO <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro<span class=\"_ _3\"></span>pa <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>inciato <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>chiedere<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>rezzi <span class=\"_ _3\"></span>fissi <span class=\"_ _3\"></span>annual<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>asta <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prodotto <span class=\"_ _3\"></span>banane<span class=\"_ _3\"></span>, uno<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 yaf7 ff1 fs0 fc0 sc0 ls0 ws0\">principali <span class=\"_ _2\"></span>prodot<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>commer<span class=\"_ _3\"></span>cializzati dal <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>uno dei <span class=\"_ _2\"></span>pochi che <span class=\"_ _b\"></span>vengo<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>ac<span class=\"_ _3\"></span>quistati <span class=\"_ _2\"></span>a prezzo <span class=\"_ _2\"></span>fermo i<span class=\"_ _2\"></span>n USD.<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 yaf8 ff1 fs0 fc0 sc0 ls0 ws0\">Il Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>adott<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>strat<span class=\"_ _3\"></span>egia di<span class=\"_ _3\"></span> m<span class=\"_ _3\"></span>edio<span class=\"_ _3\"></span>-lungo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>iminuzione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>eso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>prodott<span class=\"_ _3\"></span>o b<span class=\"_ _3\"></span>anana <span class=\"_ _3\"></span>sul </div><div class=\"t m0 x1 h2 yaf9 ff1 fs0 fc0 sc0 ls0 ws0\">paniere <span class=\"_ _8\"></span>dei <span class=\"_ _f\"></span>prodotti <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>mercializzati <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Gru<span class=\"_ _3\"></span>ppo.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>In <span class=\"_ _f\"></span>aggiunta <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>ci\u00f2, <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>prese<span class=\"_ _3\"></span>nza <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>prezzi <span class=\"_ _f\"></span>fissi <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>vendita <span class=\"_ _8\"></span>in </div><div class=\"t m0 x1 h2 yafa ff1 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>perci\u00f2 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span><span class=\"ls1b\">, <span class=\"_ _f\"></span></span>il <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>ruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>im<span class=\"_ _3\"></span>plementat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>strategia<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>opera<span class=\"_ _3\"></span>ndo <span class=\"_ _8\"></span>acquisti <span class=\"_ _8\"></span>a </div><div class=\"t m0 x1 h2 yb3c ff1 fs0 fc0 sc0 ls23 ws0\">te<span class=\"ls0\">rmine mentre per<span class=\"_ _3\"></span> la restant<span class=\"_ _3\"></span>e parte dell<span class=\"_ _3\"></span>e vendite, non<span class=\"_ _3\"></span> assoggettata a <span class=\"_ _3\"></span>prezzi di ven<span class=\"_ _3\"></span>dita prefissati<span class=\"_ _3\"></span>, ha<span class=\"_ _3\"></span> deciso di<span class=\"_ _3\"></span> </span></div><div class=\"t m0 x1 h2 y2ac ff1 fs0 fc0 sc0 ls0 ws0\">non adott<span class=\"_ _3\"></span>are strume<span class=\"_ _3\"></span>nti di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>la def<span class=\"_ _3\"></span>inizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>di vend<span class=\"_ _3\"></span>ita i<span class=\"_ _3\"></span>n euro <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>ogni g<span class=\"_ _3\"></span>iorno<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y2ad ff1 fs0 fc0 sc0 ls0 ws0\">ovvero <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>gni <span class=\"_ _2\"></span>settimana <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>cl<span class=\"_ _3\"></span>ienti <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>ci\u00f2 <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>onsente <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>diluire <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>maniera <span class=\"_ _2\"></span>signif<span class=\"_ _3\"></span>icativa <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>effetti <span class=\"_ _2\"></span>deriva<span class=\"_ _3\"></span>nti </div><div class=\"t m0 x1 h2 y2ae ff1 fs0 fc0 sc0 ls0 ws0\">dalla <span class=\"_ _28\"> </span>flu<span class=\"_ _3\"></span>ttuazione <span class=\"_ _28\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>tassi <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>camb<span class=\"_ _3\"></span>io <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>mantenere<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>flessibilit\u00e0<span class=\"_ _3\"></span>, <span class=\"_ _28\"> </span>eleme<span class=\"_ _3\"></span>nto <span class=\"_ _28\"> </span>fond<span class=\"_ _3\"></span>amentale <span class=\"_ _2b\"> </span>nel <span class=\"_ _28\"> </span>setto<span class=\"_ _3\"></span>re <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a </div><div class=\"t m0 x1 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">commercializzazione<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dei <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>ortofrut<span class=\"_ _3\"></span>ticoli. <span class=\"_ _f\"></span>Il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo, <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>vend<span class=\"_ _3\"></span>ite <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>prezzo <span class=\"_ _28\"></span>non <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>definito,<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y2b0 ff1 fs0 fc0 sc0 ls0 ws0\">ritiene che tale modal<span class=\"_ _3\"></span>it\u00e0 operat<span class=\"_ _3\"></span>iva risulti essere coer<span class=\"_ _3\"></span>ente con le d<span class=\"_ _3\"></span>inamiche com<span class=\"_ _3\"></span>merciali del setto<span class=\"_ _3\"></span>re e sia la p<span class=\"_ _3\"></span>i\u00f9 </div><div class=\"t m0 x1 h2 yb3d ff9 fs0 fc0 sc0 ls0 ws0\">consona al fine di m<span class=\"_ _3\"></span>inimizzare l\u2019im<span class=\"_ _3\"></span>patto della fluttu<span class=\"_ _3\"></span>azione del tasso di cambio <span class=\"_ _3\"></span>Euro/US<span class=\"_ _3\"></span>D<span class=\"_ _3\"></span><span class=\"ff1\">.<span class=\"_ _3\"></span> </span></div><div class=\"t m0 x1 h2 y531 ff6 fs0 fc0 sc0 ls0 ws0\">Rischio di tasso di int<span class=\"_ _3\"></span>eresse <span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y532 ff1 fs0 fc0 sc0 ls0 ws0\">Il Gruppo fi<span class=\"_ _3\"></span>nanzia <span class=\"_ _3\"></span>i propr<span class=\"_ _3\"></span>i investimenti <span class=\"_ _3\"></span>di medio<span class=\"_ _8\"></span>-lungo t<span class=\"_ _3\"></span>ermine ed<span class=\"_ _3\"></span> il <span class=\"_ _3\"></span>proprio c<span class=\"_ _3\"></span>apitale circol<span class=\"_ _3\"></span>ante commerc<span class=\"_ _3\"></span>iale </div><div class=\"t m0 x1 h2 y533 ff9 fs0 fc0 sc0 ls0 ws0\">anche <span class=\"_ _8\"></span>attraverso <span class=\"_ _8\"></span>l\u2019utilizzo <span class=\"_ _f\"></span>di <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>credito. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>utilizza <span class=\"_ _8\"></span>principalm<span class=\"_ _3\"></span>ente <span class=\"_ _8\"></span>linee <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>a <span class=\"_ _28\"> </span><span class=\"ff1\">medio<span class=\"_ _3\"></span> </span></div></div>termine <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>euro, <span class=\"_ _26\"> </span>parte <span class=\"_ _26\"> </span>d<span class=\"_ _3\"></span>elle <span class=\"_ _26\"> </span>quali <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>tasso <span class=\"_ _26\"> </span>fisso <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>parte <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>tasso <span class=\"_ _26\"> </span>variabile, <span class=\"_ _27\"> </span>sull<span class=\"_ _8\"></span>e <span class=\"_ _26\"> </span>principali <span class=\"_ _26\"> </span>delle <span class=\"_ _26\"> </span>quali (Finanziamento  in <span class=\"_ _20\"> </span>Pool  20<span class=\"ls26\">22</span>-2028  di <span class=\"_ _20\"> </span>originari  euro <span class=\"_ _20\"> </span><span class=\"ls24\">90</span>  mi<span class=\"_ _2\"></span>lion<span class=\"_ _3\"></span>i  <span class=\"ls22\">e <span class=\"_ _2b\"> </span></span>F<span class=\"_ _3\"></span>inanziamento  in <span class=\"_ _20\"> </span>Pool  2020-2029 <span class=\"_ _20\"> </span>di originari 15 <span class=\"_ _3\"></span>milioni<span class=\"_ _3\"></span> ol<span class=\"_ _3\"></span>tre a<span class=\"_ _3\"></span> finanzia<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>2021-20<span class=\"_ _3\"></span>27 di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>attivata <span class=\"_ _3\"></span>opportuna<span class=\"_ _3\"></span> copertura<span class=\"_ _3\"></span> parziale <span class=\"_ _2\"></span>IRS <span class=\"_ _2\"></span>pla<span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>vanilla <span class=\"_ _2\"></span>al fine <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>itigare <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>flut<span class=\"_ _3\"></span>tuazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(euribor) nel <span class=\"_ _b\"></span>tempo<span class=\"_ _3\"></span> ovvero <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>aso <span class=\"_ _f\"></span>dell\u2019unico <span class=\"_ _28\"> </span>prestito <span class=\"_ _f\"></span>obbligaz<span class=\"_ _3\"></span>ionario <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>messo <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>ptato <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _2b\"> </span><span class=\"ff1\">struttu<span class=\"_ _3\"></span>ra <span class=\"_ _f\"></span>interamente <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>tasso </span>fisso. Al 3<span class=\"_ _3\"></span>1 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span><span class=\"ls26\">20</span>24 <span class=\"_ _3\"></span>gli st<span class=\"_ _3\"></span>rumenti di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>rischio var<span class=\"_ _3\"></span>iazione tas<span class=\"_ _3\"></span>si di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>coprono <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>79,7<span class=\"ls9b\">% </span>dei <span class=\"_ _26\"> </span>finanz<span class=\"_ _3\"></span>iamenti <span class=\"_ _26\"> </span>b<span class=\"_ _3\"></span>ancari<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>a <span class=\"_ _27\"> </span>medio-lun<span class=\"_ _3\"></span>go <span class=\"_ _26\"> </span>ter<span class=\"_ _3\"></span>mine <span class=\"_ _27\"> </span>a <span class=\"_ _26\"> </span>tasso <span class=\"_ _27\"> </span>variabile<span class=\"_ _3\"></span>, <span class=\"_ _26\"> </span>cos\u00ec<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>ch<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>circa <span class=\"_ _27\"> </span><span class=\"ff9\">l\u20198<span class=\"_ _3\"></span></span>5,4<span class=\"ff9\">% <span class=\"_ _26\"> </span>d<span class=\"_ _3\"></span>ell\u2019intero </span>indebitamento<span class=\"_ _3\"></span> bancario <span class=\"_ _2\"></span>ed obbligazionario a medio-lungo termine <span class=\"_ _2\"></span>del Gruppo risulta<span class=\"_ _3\"></span> esp<span class=\"_ _2\"></span>resso<span class=\"_ _3\"></span> a <span class=\"_ _2\"></span>tasso fisso. Si sottolinea <span class=\"_ _3\"></span>che, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>iudizio <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo, <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>scel<span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>risulti<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>essere <span class=\"_ _8\"></span>molto <span class=\"_ _3\"></span>premianti <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>luce <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span><span class=\"ff9 ls1a\">ll\u2019</span>andamento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei tassi di riferimento i<span class=\"_ _3\"></span>n Europa. <span class=\"_ _3\"></span> Si <span class=\"_ _3\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>5 <span class=\"_ _3\"></span>aprile <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>stipulato <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>nuovo <span class=\"_ _8\"></span>contratto <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>hedging <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>Capogru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> Finanziamento <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Pool <span class=\"_ _f\"></span>2022<span class=\"_ _3\"></span>-2028 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>plessivi <span class=\"_ _f\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>90 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>permesso <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>partire <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>28 <span class=\"_ _f\"></span>giugno 2024 di avere una co<span class=\"_ _3\"></span>pertura al<span class=\"_ _3\"></span> 100% di tale debito fi<span class=\"_ _3\"></span>nanziario.<span class=\"_ _8\"></span> Si <span class=\"_ _3\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>vigore <span class=\"_ _3\"></span>due<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>h<span class=\"_ _3\"></span>edging <span class=\"_ _8\"></span>sot<span class=\"_ _3\"></span>toscritti <span class=\"_ _3\"></span>dall<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>con due <span class=\"_ _3\"></span>banche <span class=\"_ _8\"></span>ai sens<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Contratto <span class=\"_ _8\"></span>di F<span class=\"_ _3\"></span>inanziamento <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>Pool <span class=\"_ _8\"></span>che c<span class=\"_ _3\"></span>ontengono <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>clausol<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cros<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>default <span class=\"_ _8\"></span>che legittima la relativa banca a<span class=\"_ _3\"></span> risolvere e/o receder<span class=\"_ _3\"></span>e (a second<span class=\"_ _3\"></span>a del caso) il relativo c<span class=\"_ _3\"></span>ontratto di hedging, in caso di <span class=\"_ _3\"></span>inade<span class=\"_ _3\"></span>mpimenti <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>controllate, <span class=\"_ _8\"></span>controllanti <span class=\"_ _8\"></span>e/o <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ggette <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>comu<span class=\"_ _3\"></span>ne <span class=\"_ _8\"></span>controllo, <span class=\"_ _8\"></span>intendendosi per controllo il possesso d<span class=\"_ _3\"></span>ella maggioranza<span class=\"_ _3\"></span> dei voti.<span class=\"_ _8\"></span> Sensitivity anal<span class=\"_ _3\"></span>ys<span class=\"ls9c\">is</span> sui t<span class=\"_ _3\"></span>assi di interesse<span class=\"_ _3\"></span>  Nel corso <span class=\"_ _2\"></span>dell\u2019eserc<span class=\"_ _3\"></span>izio 20<span class=\"ff1\">24 la <span class=\"_ _2\"></span>posizione<span class=\"_ _3\"></span> finanziaria <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>etta del Gruppo <span class=\"_ _2\"></span>\u00e8 di<span class=\"_ _3\"></span>minuita da euro <span class=\"_ _2\"></span>127<span class=\"_ _3\"></span>.842 migliaia ad </span>euro 111.165 migliaia, di cui la componente iscritta secondo il principio IFRS 16 \u00e8 pari ad euro <span class=\"_ _3\"></span>56.361 migliaia.<span class=\"_ _3\"></span> Qui d<span class=\"_ _3\"></span>i s<span class=\"_ _3\"></span>eguito <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>ripo<span class=\"_ _3\"></span>rta <span class=\"_ _3\"></span>il r<span class=\"_ _3\"></span>apporto <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>Indeb<span class=\"_ _3\"></span>itamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Patrimon<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>20<span class=\"_ _8\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dicembre<span class=\"_ _3\"></span> 20<span class=\"ls0\">23. <span class=\"_ _28\"> </span>Si <span class=\"_ _28\"></span>segnala <span class=\"_ _28\"></span>come <span class=\"_ _28\"> </span>i <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ovenant <span class=\"_ _28\"> </span>finanziari <span class=\"_ _28\"> </span>esistent<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>sul <span class=\"_ _28\"></span>bond <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>su<span class=\"_ _8\"></span>i <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inanziament<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>Pool <span class=\"_ _f\"></span>deb<span class=\"_ _3\"></span>bano <span class=\"_ _28\"> </span>essere </span>conteggiati, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>previsto <span class=\"_ _8\"></span>dai <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>tivi <span class=\"_ _8\"></span>contratti, <span class=\"_ _8\"></span>su <span class=\"_ _3\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>posizione <span class=\"_ _8\"></span>fin<span class=\"_ _3\"></span><span class=\"ff9\">anziaria<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>escluda <span class=\"_ _8\"></span>l\u2019applicazione </span>del principio IFRS 16 p<span class=\"_ _3\"></span>er tutt<span class=\"_ _3\"></span>a la durata dei medesi<span class=\"_ _3\"></span>mi finanziamenti.<span class=\"_ _3\"></span>  <table class=\"s w32a h202\" id=\"_2d016b00-7996-455f-b957-80f2d233f001\"><tr><td class=\"c x181 y122e wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y122e wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x183 y122e wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y122f wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td class=\"c x1d9 y122f wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">111.165  </div></td><td class=\"c x183 y122f wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">127.842  </div></td></tr><tr><td class=\"c x181 y1230 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto </div></td><td class=\"c x1d9 y1230 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">256.400  </div></td><td class=\"c x183 y1230 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">238.523  </div></td></tr><tr><td class=\"c x181 y1231 wa h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Rapporto </div></td><td class=\"c x1d9 y1231 wb h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">0,43  </div></td><td class=\"c x183 y1231 wc h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">0,54  </div></td></tr><tr><td class=\"c x181 y1232 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Raffronto indicatori senza effetto IFRS 16 </div></td><td></td><td></td></tr><tr><td class=\"c x181 y1233 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td class=\"c x1d9 y1233 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">54.805  </div></td><td class=\"c x183 y1233 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">67.083  </div></td></tr><tr><td class=\"c x181 y1234 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto </div></td><td class=\"c x1d9 y1234 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">257.754  </div></td><td class=\"c x183 y1234 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">239.115  </div></td></tr><tr><td class=\"c x181 y1235 wa h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Rapporto </div></td><td class=\"c x1d9 y1235 wb h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">0,21  </div></td><td class=\"c x183 y1235 wc h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">0,28  </div></td></tr></table>La <span class=\"_ _25\"> </span>t<span class=\"_ _3\"></span>abella <span class=\"_ _26\"> </span>seguente <span class=\"_ _25\"> </span>illust<span class=\"_ _3\"></span>ra <span class=\"_ _26\"> </span><span class=\"ff9\">l\u2019aumentat<span class=\"_ _3\"></span>a</span> <span class=\"_ _26\"> </span>incidenza <span class=\"_ _26\"> </span>n<span class=\"ff9\">el <span class=\"_ _25\"> </span>periodo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>dell<span class=\"_ _3\"></span>\u2019indebitamento <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>tasso <span class=\"_ _25\"> </span>fisso <span class=\"_ _26\"> </span>ovvero </span>l\u2019indebitamento<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _27\"> </span>a <span class=\"_ _27\"> </span>tas<span class=\"_ _3\"></span>so <span class=\"_ _27\"> </span>v<span class=\"_ _3\"></span>ariabile <span class=\"_ _27\"> </span>co<span class=\"_ _3\"></span>perto <span class=\"_ _27\"> </span>da<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>derivat<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>IRS.<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span></span>Viene <span class=\"_ _27\"> </span>anc<span class=\"_ _3\"></span>he <span class=\"_ _27\"> </span>ind<span class=\"_ _3\"></span>icata <span class=\"_ _27\"> </span>l\u2019incidenza<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>di <span class=\"_ _2e\"> </span>detto indebitamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>totale <span class=\"_ _8\"></span>indebitamento <span class=\"_ _3\"></span>\u201coneroso\u201d <span class=\"_ _8\"></span>inte<span class=\"_ _3\"></span>ndendosi <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>tale <span class=\"_ _8\"></span>quello <span class=\"_ _8\"></span>rappresentato <span class=\"_ _8\"></span>oltre <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span> debito <span class=\"_ _3\"></span>bancario<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>presti<span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>obbligazionario <span class=\"_ _3\"></span>anch<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>(i) <span class=\"_ _3\"></span><span class=\"ff9\">dall\u2019indebitamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>bancari<span class=\"_ _3\"></span>o d<span class=\"_ _3\"></span>i b<span class=\"_ _3\"></span>reve <span class=\"_ _3\"></span>termine, <span class=\"_ _8\"></span></span>(<span class=\"_ _3\"></span>ii) <span class=\"_ _3\"></span>dai debiti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>leas<span class=\"_ _3\"></span>ing <span class=\"_ _2c\"> </span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>(<span class=\"_ _3\"></span>iii) <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>fac<span class=\"_ _3\"></span>toring, <span class=\"_ _2c\"> </span>t<span class=\"_ _3\"></span>utti <span class=\"_ _2c\"> </span>essenzialmente <span class=\"_ _2d\"> </span>a <span class=\"_ _2c\"> </span>tasso <span class=\"_ _2d\"> </span>variabile.<span class=\"_ _2\"></span> <span class=\"_ _2d\"> </span>Rispetto all\u2019indebitamento <span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>nanziario <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ordo <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>rappresentato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _8\"></span>rimangono <span class=\"_ _3\"></span>esc<span class=\"_ _3\"></span>lusi <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>debiti <span class=\"_ _3\"></span>\u201cnon <span class=\"_ _f\"></span>fruttiferi\u201d<span class=\"_ _3\"></span> quali le <span class=\"_ _2\"></span>posiz<span class=\"_ _3\"></span>ioni mark-to market sui derivati, le <span class=\"_ _2\"></span>quot<span class=\"_ _3\"></span>e prezzo da <span class=\"_ _2\"></span>pagare sulle acquisizioni effettuate ed i debiti legati all\u2019applicazione del p<span class=\"_ _3\"></span>rincipio IFRS 16<span class=\"_ _3\"></span><span class=\"ff6\">.</span><span class=\"ff6\"> </span><div class=\"gs19\"><table class=\"s w32a h203\" id=\"_50070c2c-97a7-42a1-84d6-342c6ed6801c\"><tr><td class=\"c x181 y1236 wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1236 wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x183 y1236 wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1237 w32b h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento banche/bond a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1238 wb hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">117.264  </div></td><td class=\"c x183 y1238 wc hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">128.617  </div></td></tr><tr><td class=\"c x188 y1239 w32c h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">termine (A)<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y123a wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls5c ws0\">di cui a tasso fisso<span class=\"ls0\"> </span></div></td><td class=\"c x1d9 y123a wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">100.194  </div></td><td class=\"c x183 y123a wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">76.801  </div></td></tr><tr><td class=\"c x181 y123b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incidenza % - tasso fisso </div></td><td class=\"c x1d9 y123b wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85,4% </div></td><td class=\"c x183 y123b wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59,7% </div></td></tr><tr><td class=\"c x181 y123c wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls5c ws0\">di cui a tasso variabile<span class=\"ls0\"> </span></div></td><td class=\"c x1d9 y123c wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">17.070  </div></td><td class=\"c x183 y123c wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">51.816  </div></td></tr><tr><td class=\"c x181 y123d wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incidenza % - tasso variabile </div></td><td class=\"c x1d9 y123d wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14,6% </div></td><td class=\"c x183 y123d wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40,3% </div></td></tr><tr><td class=\"c x181 y123e wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento oneroso altro (B) </div></td><td class=\"c x1d9 y123e wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.192  </div></td><td class=\"c x183 y123e wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.484  </div></td></tr><tr><td class=\"c x181 y123f wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento oneroso (A+B) </div></td><td class=\"c x1d9 y123f wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">124.456  </div></td><td class=\"c x183 y123f wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">133.101  </div></td></tr><tr><td class=\"c x181 y1240 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incidenza % - tasso fisso </div></td><td class=\"c x1d9 y1240 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">80,5% </div></td><td class=\"c x183 y1240 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">57,7% </div></td></tr><tr><td class=\"c x181 y1241 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incidenza % - tasso variabile </div></td><td class=\"c x1d9 y1241 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">19,5% </div></td><td class=\"c x183 y1241 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">42,3% </div></td></tr></table></div><div class=\"c w2 h0 gs1c\"><div class=\"t m0 x1 h2 yb4d ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 dicembre 2<span class=\"_ _2\"></span>024<span class=\"_ _3\"></span> il monte indebitamento oneroso scende di ca. euro <span class=\"_ _2\"></span>8,6 milioni per effetto essenzialmente </div><div class=\"t m0 x1 h2 yb4e ff1 fs0 fc0 sc0 ls0 ws0\">dal <span class=\"_ _27\"> </span>rimborso <span class=\"_ _27\"> </span>delle <span class=\"_ _27\"> </span>quote <span class=\"_ _27\"> </span>capitali <span class=\"_ _26\"> </span>p<span class=\"_ _3\"></span>reviste <span class=\"_ _27\"> </span>dai <span class=\"_ _27\"> </span>piani <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>ammortame<span class=\"_ _3\"></span>nto, <span class=\"_ _26\"> </span>ma<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>compensato <span class=\"_ _27\"> </span>parzialment<span class=\"_ _3\"></span>e </div><div class=\"t m0 x1 h2 yb4f ff1 fs0 fc0 sc0 ls0 ws0\">dall<span class=\"ff9\">\u2019erogazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>nuovi <span class=\"_ _f\"></span>finanziamenti, <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span></span>al <span class=\"_ _8\"></span>mag<span class=\"_ _3\"></span>gior <span class=\"_ _8\"></span>ut<span class=\"_ _3\"></span>ilizzo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>linee <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>breve <span class=\"_ _8\"></span>term<span class=\"_ _3\"></span>ine <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>d<span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>maggior <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ebito </div><div class=\"t m0 x1 h2 yb50 ff1 fs0 fc0 sc0 ls0 ws0\">per <span class=\"_ _3\"></span>factori<span class=\"_ _3\"></span>ng. <span class=\"_ _8\"></span><span class=\"ff9\">All\u2019interno <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>bancario <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>medio<span class=\"_ _3\"></span></span>-<span class=\"_ _3\"></span>lungo <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>quota <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>67.143 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>rappresentata<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y9d2 ff1 fs0 fc0 sc0 ls0 ws0\">da <span class=\"_ _28\"> </span>finanziamenti <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>tasso <span class=\"_ _28\"> </span>variabile <span class=\"_ _28\"> </span>coperti <span class=\"_ _28\"> </span>mediante <span class=\"_ _2b\"> </span>derivato, <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>misura <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>98,8<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>debito <span class=\"_ _28\"> </span>nominale: <span class=\"_ _28\"> </span>si<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 yb51 ff1 fs0 fc0 sc0 ls0 ws0\">segnala <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>tal<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>pertura <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>efficace <span class=\"_ _2\"></span>contro <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ri<span class=\"ff9\">al<span class=\"_ _3\"></span>zo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _b\"></span>tassi<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ma<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>non <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>nnulli <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>vviamente <span class=\"_ _b\"></span>l\u2019e<span class=\"_ _3\"></span>ffetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>eventuali<span class=\"_ _3\"></span> </span></div><div class=\"t m0 x1 h2 yb52 ff9 fs0 fc0 sc0 ls0 ws0\">spread, <span class=\"_ _f\"></span>previsti <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>ntrattualmente, <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>caso <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>un\u2019e<span class=\"_ _3\"></span>voluzione <span class=\"_ _f\"></span>negativa <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>ra<span class=\"_ _3\"></span>pporto <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>P<span class=\"_ _3\"></span>osizione <span class=\"_ _8\"></span>F<span class=\"_ _3\"></span>inanziaria<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 yb53 ff1 fs0 fc0 sc0 ls0 ws0\">Netta ed Adjusted<span class=\"_ _3\"></span> EBITDA<span class=\"ls1d\">. </span> </div><div class=\"t m0 x1 h2 y704 ff1 fs0 fc0 sc0 ls9d ws0\">Allo<span class=\"ls0\"> <span class=\"_ _f\"></span><span class=\"ff9\">st<span class=\"_ _3\"></span>esso <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>empo <span class=\"_ _f\"></span>l\u2019indebitamento <span class=\"_ _28\"> </span>a <span class=\"_ _f\"></span>tasso<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>variabile <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>monte <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>debiti <span class=\"_ _28\"></span>bancari <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>obbligazionari <span class=\"_ _f\"></span>a <span class=\"_ _28\"></span>medio </span></span></div><div class=\"t m0 x1 h2 yb54 ff1 fs0 fc0 sc0 ls0 ws0\">termine <span class=\"_ _f\"></span>scende <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>14<span class=\"_ _3\"></span>,6<span class=\"ff9\">% <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>entre <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>totale <span class=\"_ _f\"></span>dell\u2019indeb<span class=\"_ _3\"></span>itamento <span class=\"_ _f\"></span>oneroso<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>peraltro <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>questo <span class=\"_ _f\"></span>conte<span class=\"_ _3\"></span>sto <span class=\"_ _f\"></span>non </span></div><div class=\"t m0 x1 h2 yb55 ff1 fs0 fc0 sc0 ls0 ws0\">tiene conto della liquidit\u00e0 dispon<span class=\"_ _3\"></span>ibile, si colloca intorno a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>19,5%. Nel caso<span class=\"_ _3\"></span> quindi si determinasse su<span class=\"_ _3\"></span>l mercato </div><div class=\"t m0 x1 h2 yb56 ff1 fs0 fc0 sc0 ls0 ws0\">un <span class=\"_ _28\"></span>incremento <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>tassi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>riferimento <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>Gruppo <span class=\"_ _28\"></span>non <span class=\"_ _28\"></span>dovrebbe <span class=\"_ _28\"></span>soffrire <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>impatti <span class=\"_ _28\"></span>particolarmente <span class=\"_ _28\"> </span>gravosi </div><div class=\"t m0 x1 h2 y1fd ff1 fs0 fc0 sc0 ls0 ws0\">rispetto allo stato att<span class=\"_ _3\"></span>uale.  </div><div class=\"t m0 x1 h2 yb57 ff1 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _3\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seguente <span class=\"_ _8\"></span>espone <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>composizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _8\"></span>oneri <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>biennio <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>natura<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>(esclusi </div><div class=\"t m0 x1 h2 yb58 ff9 fs0 fc0 sc0 ls0 ws0\">l\u2019interest <span class=\"_ _3\"></span>cost <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttivi <span class=\"_ _3\"></span>verso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>terzi, <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>proventi <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>derivati)<span class=\"_ _8\"></span><span class=\"ff1\">, <span class=\"_ _3\"></span>mentr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>seguire <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>tabella </span></div><div class=\"t m0 x1 h2 y8f8 ff1 fs0 fc0 sc0 ls0 ws0\">relativa <span class=\"_ _2b\"> </span>alla <span class=\"_ _20\"> </span><span class=\"ffc\">sensitivity <span class=\"_ _2b\"> </span>ana<span class=\"_ _3\"></span>lysis</span> <span class=\"_ _20\"> </span>illustra <span class=\"_ _2b\"> </span>quale <span class=\"_ _2b\"> </span>sarebb<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>stato  <span class=\"ff9\">l\u2019effetto</span>, <span class=\"_ _28\"> </span>rela<span class=\"_ _3\"></span>tivamente <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>gli <span class=\"_ _2b\"> </span>interess<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>legati <span class=\"_ _20\"> </span>ai </div><div class=\"t m0 x1 h2 yb59 ff1 fs0 fc0 sc0 ls0 ws0\">finanziamenti <span class=\"_ _f\"></span>bancari <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>medio<span class=\"_ _3\"></span>-lungo, <span class=\"_ _f\"></span><span class=\"ls2b\">de</span>i <span class=\"_ _8\"></span>ma<span class=\"_ _3\"></span>ggiori <span class=\"_ _8\"></span>o<span class=\"_ _3\"></span>neri <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _f\"></span>sarebbero <span class=\"_ _f\"></span>originati<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>2024 <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>el <span class=\"_ _f\"></span>2023 <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>el </div><div class=\"t m0 x1 h2 yb5a ff1 fs0 fc0 sc0 ls0 ws0\">caso di un maggior l<span class=\"_ _3\"></span>ivello dei tassi di inter<span class=\"_ _3\"></span>esse tra 25 e <span class=\"_ _3\"></span>100 basis points:<span class=\"_ _8\"></span>  </div></div><div class=\"gs1d\"><table class=\"s w32d h204\" id=\"_9b8215c4-26bf-4ab7-b242-5722d9c24d13\"><tr><td class=\"c x181 y1242 wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1242 wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y1242 wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1243 w32e h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Evoluzione nei periodi di riferimento degli oneri<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y1244 w32f h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">finanziari netti:</div></td><td></td><td></td></tr><tr><td class=\"c x181 y1245 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - su finanziamenti bancari/bond MT a tasso fisso </div></td><td class=\"c x1d9 y1245 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.048) </div></td><td class=\"c x183 y1245 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.162) </div></td></tr><tr><td class=\"c x181 y1246 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - su finanziamenti bancari MT a tasso fisso per derivato </div></td><td class=\"c x1d9 y1246 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.338) </div></td><td class=\"c x183 y1246 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(986) </div></td></tr><tr><td class=\"c x181 y1247 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - su finanziamenti bancari MT a tasso variabile </div></td><td class=\"c x1d9 y1247 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.848) </div></td><td class=\"c x183 y1247 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.279) </div></td></tr><tr><td class=\"c x181 y1248 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - su finanziamenti breve termine bancari ed altri </div></td><td class=\"c x1d9 y1248 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.790) </div></td><td class=\"c x183 y1248 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.931) </div></td></tr><tr><td class=\"c x181 y1249 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - interessi IFRS 16 </div></td><td class=\"c x1d9 y1249 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x183 y1249 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td></tr><tr><td class=\"c x181 y124a wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\"> - interessi Earn-out </div></td><td class=\"c x1d9 y124a wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x183 y124a wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td></tr><tr><td class=\"c x181 y124b wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - interessi Put/call </div></td><td class=\"c x1d9 y124b wb h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x183 y124b wc h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td></tr><tr><td class=\"c x181 y124c wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> - interessi amortizing </div></td><td class=\"c x1d9 y124c wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(189) </div></td><td class=\"c x183 y124c wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(279) </div></td></tr><tr><td class=\"c x181 y124d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1d9 y124d wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.877) </div></td><td class=\"c x183 y124d wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.585) </div></td></tr></table></div><div class=\"gs19\"><table class=\"s w32d h205\" id=\"_0d99ec57-0b71-4bc0-958d-559bfedcb06a\"><tr><td class=\"c x181 y124e wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y124e wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y124e wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y124f wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">A consuntivo su fin.ti bancari MT a tasso variabile </div></td><td class=\"c x1d9 y124f wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.848) </div></td><td class=\"c x183 y124f wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.279) </div></td></tr><tr><td class=\"c x181 y1250 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> + 25 bp </div></td><td class=\"c x1d9 y1250 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(92) </div></td><td class=\"c x183 y1250 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(173) </div></td></tr><tr><td class=\"c x181 y1251 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> + 50 bp </div></td><td class=\"c x1d9 y1251 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(184) </div></td><td class=\"c x183 y1251 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(346) </div></td></tr><tr><td class=\"c x181 y1252 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> + 75 bp </div></td><td class=\"c x1d9 y1252 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(276) </div></td><td class=\"c x183 y1252 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(519) </div></td></tr><tr><td class=\"c x181 y1253 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> + 100 bp </div></td><td class=\"c x1d9 y1253 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(368) </div></td><td class=\"c x183 y1253 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(692) </div></td></tr></table></div><div class=\"c w2 h0 gs1f\"><div class=\"t m0 x1 h2 ya2c ff6 fs0 fc0 sc0 ls0 ws0\">Rischio volatilit\u00e0 de<span class=\"_ _3\"></span>i prezzi delle materie p<span class=\"_ _3\"></span>rime ortofrutti<span class=\"_ _3\"></span>cole <span class=\"_ _8\"></span> </div><div class=\"t m0 x1 h2 y843 ff1 fs0 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2b\"> </span>Gru<span class=\"_ _3\"></span>ppo, <span class=\"_ _2b\"> </span>o<span class=\"_ _3\"></span>perando <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>un <span class=\"_ _20\"> </span>settore <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ommodity <span class=\"_ _20\"> </span>agricole <span class=\"_ _20\"> </span>che <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>esposte <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>nat<span class=\"_ _3\"></span>ura <span class=\"_ _2b\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>var<span class=\"_ _3\"></span>iabilit\u00e0 <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i </div><div class=\"t m0 x1 h2 yb63 ff1 fs0 fc0 sc0 ls0 ws0\">quantitativi <span class=\"_ _8\"></span>prodotti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>corrispondenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>fattori <span class=\"_ _3\"></span>esog<span class=\"_ _3\"></span>eni <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>cui, <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>esempio<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>ev<span class=\"_ _3\"></span>enti <span class=\"_ _8\"></span>atmosferici <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>ambientali<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 yb64 ff1 fs0 fc0 sc0 ls0 ws0\">fuori <span class=\"_ _b\"></span>dal <span class=\"_ _2\"></span>controll<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>degli <span class=\"_ _2\"></span>operat<span class=\"_ _3\"></span>ori <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore, <span class=\"_ _b\"></span>g<span class=\"_ _3\"></span>estisce <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>tipi <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>fatt<span class=\"_ _3\"></span>ispecie <span class=\"_ _b\"></span>conn<span class=\"_ _3\"></span>esse <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>materie <span class=\"_ _2\"></span>prime <span class=\"_ _b\"></span>ag<span class=\"_ _3\"></span>ricole: </div><div class=\"t m0 x1 h2 y295 ff9 fs0 fc0 sc0 ls0 ws0\">l\u2019approvvigionamento <span class=\"_ _8\"></span>e<span class=\"ff1\">d <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>acquisto <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>ma<span class=\"_ _3\"></span>terie <span class=\"_ _3\"></span>prime.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Il <span class=\"_ _8\"></span>primo <span class=\"_ _3\"></span>eleme<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>ello <span class=\"_ _3\"></span>mag<span class=\"_ _3\"></span>giormente </span></div><div class=\"t m0 x1 h2 y296 ff1 fs0 fc0 sc0 ls0 ws0\">sensibile <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>dunque <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _2b\"> </span>diversifica <span class=\"_ _2b\"> </span>quanto <span class=\"_ _2b\"> </span>p<span class=\"_ _3\"></span>i\u00f9 <span class=\"_ _2b\"> </span>possibile <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>propr<span class=\"_ _8\"></span>io <span class=\"_ _2b\"> </span>portafo<span class=\"_ _3\"></span>glio <span class=\"_ _2b\"> </span>prodotti, <span class=\"_ _2b\"> </span>attraverso <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>l </div><div class=\"t m0 x1 h2 y297 ff1 fs0 fc0 sc0 ls0 ws0\">numero di refere<span class=\"_ _3\"></span>nze comm<span class=\"_ _3\"></span>ercializzate, la b<span class=\"_ _3\"></span>ase forn<span class=\"_ _3\"></span>itori e i <span class=\"_ _3\"></span>Paesi<span class=\"_ _3\"></span> di origine<span class=\"_ _3\"></span>. In questo<span class=\"_ _3\"></span> modo la conce<span class=\"_ _3\"></span>ntrazione<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y298 ff1 fs0 fc0 sc0 ls0 ws0\">del rischio di ammanchi di prodotto per singola referenza e fornitore risult<span class=\"_ _3\"></span>a mitigata e<span class=\"_ _3\"></span>d il portafo<span class=\"_ _3\"></span>glio prodotti </div><div class=\"t m0 x1 h2 y299 ff1 fs0 fc0 sc0 ls0 ws0\">bilanciato <span class=\"_ _20\"> </span>rispetto <span class=\"_ _20\"> </span>ad <span class=\"_ _20\"> </span>eventuali  ammanchi <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i  p<span class=\"_ _2\"></span>rodu<span class=\"_ _3\"></span>zione <span class=\"_ _20\"> </span>su  sp<span class=\"_ _2\"></span>ec<span class=\"_ _3\"></span>ifiche  referenze <span class=\"_ _20\"> </span>e/o <span class=\"_ _20\"> </span>origini. <span class=\"_ _20\"> </span>La <span class=\"_ _20\"> </span>seconda </div><div class=\"t m0 x1 h2 y29a ff1 fs0 fc0 sc0 ls0 ws0\">fattispecie <span class=\"_ _28\"> </span>riguarda <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>vari<span class=\"_ _3\"></span>azione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>prezzi <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>erie <span class=\"_ _28\"> </span>prime <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>acquisto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"> </span>gestita <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>raverso <span class=\"_ _28\"> </span>la </div><div class=\"t m0 x1 h2 y29b ff1 fs0 fc0 sc0 ls0 ws0\">politica <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>prezz<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>prodott<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>vendita<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>Le <span class=\"_ _28\"> </span>due <span class=\"_ _28\"> </span>dimensioni <span class=\"_ _28\"> </span>sono<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>infatti <span class=\"_ _28\"> </span>stret<span class=\"_ _3\"></span>tamente <span class=\"_ _28\"> </span>legat<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>quanto <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>a </div><div class=\"t m0 x1 h2 y29c ff1 fs0 fc0 sc0 ls0 ws0\">definizione <span class=\"_ _f\"></span>giornaliera, <span class=\"_ _f\"></span>o <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ettimanale, <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>prezzi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>v<span class=\"_ _3\"></span>endita <span class=\"_ _f\"></span>permette <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ag<span class=\"_ _3\"></span>giustare <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span>ventuali <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>di </div><div class=\"t m0 x1 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">prezzo in <span class=\"_ _3\"></span>fase <span class=\"_ _3\"></span>di ap<span class=\"_ _3\"></span>provvigionamento <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>rialzo o<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> riba<span class=\"_ _3\"></span>sso. La <span class=\"_ _3\"></span>volatilit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>inoltre <span class=\"_ _3\"></span>gestita d<span class=\"_ _3\"></span>al Gru<span class=\"_ _3\"></span>ppo med<span class=\"_ _3\"></span>iante </div><div class=\"t m0 x1 h2 y29e ff1 fs0 fc0 sc0 ls0 ws0\">le <span class=\"_ _8\"></span>mod<span class=\"_ _3\"></span>alit\u00e0 <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>v<span class=\"_ _3\"></span>engono <span class=\"_ _f\"></span>regolati <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>rap<span class=\"_ _3\"></span>porti <span class=\"_ _8\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>fornitori, <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>confronti <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>quali <span class=\"_ _8\"></span>si <span class=\"_ _f\"></span>opera <span class=\"_ _f\"></span>molto <span class=\"_ _f\"></span>spesso </div><div class=\"t m0 x1 h2 y29f ff1 fs0 fc0 sc0 ls0 ws0\">attraverso <span class=\"_ _8\"></span>schemi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>conto <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ommissione. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>sostanza <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>prezzo <span class=\"_ _8\"></span>ricon<span class=\"_ _8\"></span>osciuto <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>itore <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i </div><div class=\"t m0 x1 h2 y2a0 ff1 fs0 fc0 sc0 ls0 ws0\">prodotti acqu<span class=\"_ _3\"></span>istati <span class=\"_ _3\"></span>viene d<span class=\"_ _3\"></span>efinito <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>base al<span class=\"_ _3\"></span> pr<span class=\"_ _3\"></span>ezzo di<span class=\"_ _3\"></span> vendita <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>prodotto; <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>fatt<span class=\"_ _3\"></span>ispecie di <span class=\"_ _3\"></span>fatto <span class=\"_ _3\"></span>consente <span class=\"_ _3\"></span>di </div><div class=\"t m0 x1 h2 y2a1 ff1 fs0 fc0 sc0 ls0 ws0\">diluire molto il rischio di vo<span class=\"_ _3\"></span>latilit\u00e0 dei prezzi delle<span class=\"_ _3\"></span> materie pri<span class=\"_ _3\"></span>me. <span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 yb65 ff6 fs0 fc0 sc0 ls0 ws0\">Rischio volatilit\u00e0 de<span class=\"_ _3\"></span>i prezzi del carbura<span class=\"_ _3\"></span>nte delle navi<span class=\"_ _8\"></span>  </div><div class=\"t m0 x1 h2 yb66 ff1 fs0 fc0 sc0 ls0 ws0\">Il bunker <span class=\"_ _3\"></span>(carburante<span class=\"_ _3\"></span>) utilizz<span class=\"_ _3\"></span>ato per <span class=\"_ _3\"></span>le na<span class=\"_ _3\"></span>vi di <span class=\"_ _3\"></span>pro<span class=\"_ _3\"></span>priet\u00e0 \u00e8 <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>principale <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>volatilit\u00e0 de<span class=\"_ _3\"></span>i </div><div class=\"t m0 x1 h2 yb67 ff1 fs0 fc0 sc0 ls0 ws0\">prezzi, <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>cui <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _20\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _2b\"> </span>precisamente <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2b\"> </span>Shi<span class=\"_ _3\"></span>pping <span class=\"_ _20\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>es<span class=\"_ _3\"></span>posto, <span class=\"_ _2b\"> </span>con <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>nseguenti <span class=\"_ _2b\"> </span>pote<span class=\"_ _3\"></span>nziali <span class=\"_ _2b\"> </span>effett<span class=\"_ _3\"></span>i </div><div class=\"t m0 x1 h2 yb68 ff1 fs0 fc0 sc0 ls0 ws0\">(negativi <span class=\"_ _28\"></span>o <span class=\"_ _28\"> </span>positivi) <span class=\"_ _28\"></span>sui <span class=\"_ _28\"></span>risultat<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _28\"></span>economici <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Gruppo. <span class=\"_ _28\"></span>In <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nsiderazione <span class=\"_ _28\"> </span>dell\u2019al<span class=\"_ _3\"></span>ta <span class=\"_ _28\"> </span>volatilit\u00e0 <span class=\"_ _28\"></span>degli <span class=\"_ _28\"></span>indici <span class=\"_ _28\"></span>di </span></div><div class=\"t m0 x1 h2 y3bf ff1 fs0 fc0 sc0 ls0 ws0\">riferimento <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>mercato <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>petrolio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _3\"></span>(tra <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>che <span class=\"_ _8\"></span>si u<span class=\"_ _3\"></span>tilizzano <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>carburant<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y3c0 ff1 fs0 fc0 sc0 ls0 ws0\">le navi <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i propriet\u00e0), il Gruppo ricorre a <span class=\"_ _2\"></span>due<span class=\"_ _3\"></span> modalit\u00e0 <span class=\"_ _3\"></span>di copertura: di <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ipo finanziario, acquistando<span class=\"_ _3\"></span> il bunker <span class=\"ls35\">a </span></div><div class=\"t m0 x1 h2 y3c1 ff1 fs0 fc0 sc0 ls0 ws0\">termine <span class=\"_ _25\"> </span>su <span class=\"_ _25\"> </span>orizzonte <span class=\"_ _25\"> </span>sem<span class=\"_ _3\"></span>estrale <span class=\"_ _25\"> </span>o <span class=\"_ _25\"> </span>annuale <span class=\"_ _26\"> </span>in <span class=\"_ _25\"> </span>particolare <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>coprire <span class=\"_ _25\"> </span>una <span class=\"_ _25\"> </span>pa<span class=\"_ _3\"></span>rte <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>consumo <span class=\"_ _25\"> </span>stimato,<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y3c2 ff1 fs0 fc0 sc0 ls0 ws0\">corrispondente in sostanza al servizio di trasporto effettuato in favore di <span class=\"_ _2\"></span>soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _8\"></span> pari a circa il <span class=\"_ _2\"></span>50%<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y3c3 ff1 fs0 fc0 sc0 ls2b ws0\">de<span class=\"ls0\">i <span class=\"_ _2\"></span>volumi <span class=\"_ _2\"></span>tras<span class=\"_ _3\"></span>portati, c.d. <span class=\"_ _2\"></span>utilizzo captive. <span class=\"_ _b\"></span>La seconda parte <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>iene <span class=\"_ _2\"></span>gestista attraverso <span class=\"_ _2\"></span>la definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>contrat<span class=\"_ _3\"></span>ti </span></div><div class=\"t m0 x1 h2 y3c4 ff1 fs0 fc0 sc0 ls0 ws0\">commerciali <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>lienti <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>erzi, <span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _3\"></span>quali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prevedono <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>clau<span class=\"_ _3\"></span>sola <span class=\"_ _3\"></span>c.d. \u201c<span class=\"_ _3\"></span>BAF\u201d <span class=\"_ _3\"></span>(\u201cBu<span class=\"_ _3\"></span>nker <span class=\"_ _3\"></span>Adjustment<span class=\"_ _3\"></span> F<span class=\"_ _3\"></span>actor\u201d) <span class=\"_ _3\"></span>volta </span></div><div class=\"t m0 x1 h2 y3c5 ff1 fs0 fc0 sc0 ls0 ws0\">a <span class=\"_ _2\"></span>riequilibrar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>le fluttuazioni <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span> prezzo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>carb<span class=\"_ _3\"></span>urante andando ad <span class=\"_ _b\"></span>agg<span class=\"_ _3\"></span>iungere <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>a sottrarre <span class=\"_ _2\"></span>alla tariffa <span class=\"_ _2\"></span>pattuita </div><div class=\"t m0 x1 h2 y3c6 ff1 fs0 fc0 sc0 ls0 ws0\">annualmente <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>cliente <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>servizio <span class=\"_ _28\"></span>navale, <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"></span>economico <span class=\"_ _f\"></span>che <span class=\"_ _28\"></span>neutralizzi <span class=\"_ _28\"></span>o <span class=\"_ _f\"></span>comunque <span class=\"_ _28\"></span>mitighi <span class=\"_ _f\"></span>le </div><div class=\"t m0 x1 h2 y3c7 ff1 fs0 fc0 sc0 ls0 ws0\">fluttuazioni <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>prezzo <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _f\"></span>carburante. <span class=\"_ _f\"></span>Inol<span class=\"_ _3\"></span>tre, <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>presenti <span class=\"_ _f\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>mecc<span class=\"_ _3\"></span>anismi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>recupero <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>maggiori <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>osti </div><div class=\"t m0 x1 h2 y3c8 ff9 fs0 fc0 sc0 ls0 ws0\">legati <span class=\"_ _2\"></span>all\u2019i<span class=\"_ _3\"></span>ntroduzione<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>di normative <span class=\"_ _2\"></span>ambi<span class=\"_ _3\"></span>entali applicate <span class=\"_ _2\"></span>al trasporto <span class=\"_ _2\"></span>maritt<span class=\"_ _3\"></span>imo, <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> esempio <span class=\"ff9\">l\u2019EU ET<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span><span class=\"ff1\"> a <span class=\"_ _2\"></span>partire </span></span></span></div><div class=\"t m0 x1 h2 y3c9 ff1 fs0 fc0 sc0 ls0 ws0\">dal <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>Fuel<span class=\"_ _3\"></span>-EU <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>2025<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _2\"></span><span class=\"ff9 ls0\">In <span class=\"_ _2\"></span>questo <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>l\u2019evoluzio<span class=\"_ _3\"></span>ne <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>ezzo<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _2\"></span>carburant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>impatto </span></span></span></div><div class=\"t m0 x1 h2 y3ca ff1 fs0 fc0 sc0 ls0 ws0\">meno rilevante <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>di Gru<span class=\"_ _3\"></span>ppo e t<span class=\"_ _3\"></span>ale da <span class=\"_ _3\"></span>poter <span class=\"_ _3\"></span>essere mant<span class=\"_ _3\"></span>enuto <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>controllo. Il <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>di m<span class=\"_ _3\"></span>ercato </div><div class=\"t m0 x1 h2 y3cb ff9 fs0 fc0 sc0 ls0 ws0\">ha <span class=\"_ _8\"></span>storicamente <span class=\"_ _f\"></span>visto <span class=\"_ _8\"></span>l\u2019ap<span class=\"_ _3\"></span>plicazione <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>clau<span class=\"_ _3\"></span>sole <span class=\"_ _8\"></span>BA<span class=\"_ _3\"></span>F <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>tras<span class=\"_ _3\"></span>porto <span class=\"_ _8\"></span>maritt<span class=\"_ _3\"></span>imo <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>efrigerato <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>si <span class=\"_ _f\"></span>rilevano </div><div class=\"t m0 x1 h2 ya72 ff1 fs0 fc0 sc0 ls0 ws0\">segnali tali da far presagire un venir meno della possibilit\u00e0 di conseguire tali contratti con i <span class=\"_ _2\"></span>cl<span class=\"_ _3\"></span>ienti terzi ovvero </div><div class=\"t m0 x1 h2 yb69 ff9 fs0 fc0 sc0 ls0 ws0\">di non p<span class=\"_ _2\"></span>ot<span class=\"_ _3\"></span>er trovare adeguate coperture <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iarie sul mercato petrolifero. Di <span class=\"_ _2\"></span>seg<span class=\"_ _3\"></span>uito si espone <span class=\"_ _2\"></span>un\u2019analis<span class=\"_ _3\"></span>i che </div><div class=\"t m0 x1 h2 yb6a ff1 fs0 fc0 sc0 ls0 ws0\">evidenzia <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me il <span class=\"_ _2\"></span>prezzo del <span class=\"_ _2\"></span>carburan<span class=\"_ _3\"></span>te delle <span class=\"_ _2\"></span>navi <span class=\"_ _2\"></span>ab<span class=\"_ _3\"></span>bia impattato <span class=\"_ _2\"></span>sui risultati <span class=\"_ _2\"></span>del settore <span class=\"_ _2\"></span>Ship<span class=\"_ _3\"></span>ping <span class=\"_ _2\"></span>nel periodo </div><div class=\"t m0 x1 h2 yb6b ff1 fs0 fc0 sc0 ls0 ws0\">di riferimento.<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y780 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h3 yb6c ff2 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></div></div><table class=\"s w330 h206\" id=\"_74c0d0df-2c13-464c-abd2-0e3d4a337a88\"><tr><td class=\"c x181 y1207 wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1207 w10b h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1dc y1207 w137 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">% </div></td><td class=\"c x183 y1207 w109 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1dd y1207 w138 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">% </div></td></tr><tr><td class=\"c x181 y1209 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Totale costo bunker </div></td><td class=\"c x1d9 y1209 w10b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">40.679  </div></td><td class=\"c x1dc y1209 w137 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">35,05% </div></td><td class=\"c x183 y1209 w109 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">38.010  </div></td><td class=\"c x1dd y1209 w138 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">28,64% </div></td></tr><tr><td class=\"c x181 y120a wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Ricavi settore Shipping </div></td><td class=\"c x1d9 y120a w10b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">116.048  </div></td><td></td><td class=\"c x183 y120a w109 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">132.737  </div></td><td></td></tr></table>Rischio di credito <span class=\"_ _3\"></span> Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>esposto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cred<span class=\"_ _3\"></span>ito <span class=\"_ _2\"></span>derivante<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>principalmente,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dai <span class=\"_ _2\"></span>rapporti <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>mmerciali<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i propri <span class=\"_ _2\"></span>cl<span class=\"_ _3\"></span>ienti ed in particolare ad<span class=\"_ _3\"></span> eventua<span class=\"_ _3\"></span>li ritardi o manc<span class=\"_ _3\"></span>ati pagame<span class=\"_ _3\"></span>nti da parte de<span class=\"_ _3\"></span>i medesimi, c<span class=\"_ _3\"></span>he qualora si<span class=\"_ _3\"></span> verificassero, potrebbero <span class=\"_ _2b\"> </span>determinare <span class=\"_ _2b\"> </span>effetti <span class=\"_ _2b\"> </span>negativi <span class=\"_ _2b\"> </span>sulla <span class=\"_ _2b\"> </span>situazio<span class=\"_ _3\"></span>ne <span class=\"_ _28\"> </span>eco<span class=\"_ _3\"></span>nomica, <span class=\"_ _2b\"> </span>finanziaria <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>patrimoniale <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>Gruppo stesso. <span class=\"_ _28\"></span>Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>opera <span class=\"_ _28\"></span>con <span class=\"_ _28\"></span>una <span class=\"_ _f\"></span>base <span class=\"_ _28\"></span>clienti <span class=\"_ _f\"></span>molto <span class=\"_ _28\"></span>amp<span class=\"_ _2\"></span>ia <span class=\"_ _28\"></span>composta <span class=\"_ _28\"></span>dal <span class=\"_ _f\"></span>canale <span class=\"_ _f\"></span>GDO <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>clienti <span class=\"_ _f\"></span>cosiddetti<span class=\"_ _f\"></span> \u201ctradizionali\u201d quali<span class=\"ff1\"> <span class=\"_ _b\"></span>gross<span class=\"_ _3\"></span>isti e <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>taglianti. <span class=\"_ _2\"></span>In considerazione <span class=\"_ _2\"></span>della<span class=\"_ _3\"></span> eterogeneit\u00e0 <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ella base <span class=\"_ _2\"></span>clienti, <span class=\"_ _2\"></span>specialment<span class=\"_ _3\"></span>e </span>a <span class=\"_ _3\"></span>livello <span class=\"_ _8\"></span>Europ<span class=\"_ _3\"></span>eo, <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>adotta <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>politiche <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _8\"></span>pertura <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>risch<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _8\"></span>polizze <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ass<span class=\"_ _3\"></span>icurazione del <span class=\"_ _f\"></span>credito <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>compagnie <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>primario <span class=\"_ _f\"></span>livello <span class=\"_ _f\"></span>inter<span class=\"_ _3\"></span>naz<span class=\"_ _3\"></span>ionale. <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>aggiunta, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>adott<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>politiche <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>risk management  volte <span class=\"_ _e\"> </span>all\u2019interruzione <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>elle  fornitur<span class=\"_ _3\"></span>e  al <span class=\"_ _3e\"> </span>su<span class=\"_ _3\"></span>peramento  di <span class=\"_ _e\"> </span>talune  soglie  d<span class=\"_ _3\"></span>i  credito <span class=\"_ _3e\"> </span>sc<span class=\"_ _3\"></span>aduto  in relazione <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>agei<span class=\"_ _3\"></span>ng <span class=\"_ _28\"></span>e<span class=\"ls9a\">/o</span> <span class=\"_ _28\"> </span>ammontare<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>Tali <span class=\"_ _28\"> </span>azion<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>consentono <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"></span>di <span class=\"_ _28\"> </span>registrare <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>erdita <span class=\"_ _28\"> </span>su <span class=\"_ _28\"> </span>crediti rispetto al fattu<span class=\"_ _3\"></span>rato totale <span class=\"_ _3\"></span>molto esigua e<span class=\"_ _3\"></span> sostanzial<span class=\"_ _3\"></span>mente costant<span class=\"_ _3\"></span>e nel<span class=\"_ _3\"></span> tempo. Inolt<span class=\"_ _3\"></span>re, in considerazio<span class=\"_ _3\"></span>ne della tipologia <span class=\"_ _2\"></span>di beni <span class=\"_ _2\"></span>che tratta <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _b\"></span>(b<span class=\"_ _3\"></span>eni <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>primo consumo <span class=\"_ _2\"></span>e basilari <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la dieta <span class=\"_ _2\"></span>occidenta<span class=\"_ _3\"></span>le) <span class=\"_ _2\"></span>e della <span class=\"_ _b\"></span>st<span class=\"_ _3\"></span>abilit\u00e0<span class=\"_ _3\"></span> dei cana<span class=\"_ _3\"></span>li di <span class=\"_ _8\"></span>vendita <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>ravvedono <span class=\"_ _8\"></span>modifiche d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>cl<span class=\"_ _3\"></span>ienti tali <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>impattare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>dimensione <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>uale <span class=\"_ _3\"></span>del rischio di credito.<span class=\"_ _3\"></span> La <span class=\"_ _28\"></span>seguente <span class=\"_ _28\"></span>tabella <span class=\"_ _28\"></span>fornisce <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>ripartizione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"></span>crediti <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"> </span>20<span class=\"_ _8\"></span>24 <span class=\"_ _28\"></span>raggruppati <span class=\"_ _28\"></span>per scaduto al nett<span class=\"_ _3\"></span>o del fondo svalutaz<span class=\"_ _3\"></span>ione crediti:<span class=\"_ _3\"></span>  <table class=\"s w331 h207\" id=\"_8db0b640-6550-42b2-9da3-0c7f245e4f8e\"><tr><td></td><td></td><td class=\"c x1de y1254 w332 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls7b ws0\">A<span class=\"_ _89\"> </span></div></td><td class=\"c x1df y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e1 y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e2 y1254 w334 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Oltre<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1256 w139 hd7\"><div class=\"t m0 xa h12 yb70 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e3 y1256 w13a hd7\"><div class=\"t m0 xa h12 yb70 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1de y1257 w335 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">scadere</div></td><td class=\"c x1df y1258 w2fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">entro 30<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1258 w2c5 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">tra 31-<span class=\"ls11\">90<span class=\"_ _89\"> </span></span></div></td><td class=\"c x1e1 y1258 w336 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">tra 91-<span class=\"_ _89\"> </span></div></td><td class=\"c x1e2 y1257 w2fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">120 gg<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1df y1259 w337 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">gg<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1259 w337 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">gg<span class=\"_ _89\"> </span></div></td><td class=\"c x1e1 y1259 w2fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">120 gg<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y125a w338 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali al lordo del fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1e3 y125b w13a h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">165.097  </div></td><td class=\"c x1e4 y125b w13b h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">106.547  </div></td><td class=\"c x1e5 y125b w13c h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">31.646  </div></td><td class=\"c x1e6 y125b w13c h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">12.438  </div></td><td class=\"c x1e7 y125b w13d h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">1.341  </div></td><td class=\"c x1e8 y125b w13e h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">13.125  </div></td></tr><tr><td class=\"c x188 y125c w339 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">svalutazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y125d w139 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo svalutazione crediti commerciali </div></td><td class=\"c x1e3 y125d w13a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.743) </div></td><td class=\"c x1e4 y125d w13b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(24) </div></td><td class=\"c x1e5 y125d w13c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(79) </div></td><td class=\"c x1e6 y125d w13c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(124) </div></td><td class=\"c x1e7 y125d w13d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(125) </div></td><td class=\"c x1e8 y125d w13e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.392) </div></td></tr><tr><td class=\"c x181 y125e w139 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1e3 y125e w13a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x1e4 y125e w13b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">106.523  </div></td><td class=\"c x1e5 y125e w13c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">31.567  </div></td><td class=\"c x1e6 y125e w13c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.314  </div></td><td class=\"c x1e7 y125e w13d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.217  </div></td><td class=\"c x1e8 y125e w13e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.733  </div></td></tr></table>L\u2019elevata <span class=\"_ _8\"></span>misura <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>deriva <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>specifica <span class=\"_ _3\"></span>esigenza <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>stralciare <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ormai \u201cpersi\u201d <span class=\"_ _e\"> </span>ed <span class=\"_ _e\"> </span>interame<span class=\"_ _3\"></span>nte <span class=\"_ _e\"> </span>svalut<span class=\"_ _3\"></span>ati <span class=\"_ _e\"> </span>fino <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>conclusio<span class=\"_ _3\"></span>ne <span class=\"_ _e\"> </span>dei <span class=\"_ _e\"> </span>relativi<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>procedimenti <span class=\"_ _e\"> </span>concorsu<span class=\"_ _3\"></span>ali <span class=\"_ _e\"> </span>(fallimento<span class=\"_ _3\"></span>, concordato) pena il ven<span class=\"_ _3\"></span>ir meno della<span class=\"_ _3\"></span> deducibilit\u00e0 fiscal<span class=\"_ _3\"></span>e delle perdit<span class=\"_ _3\"></span>e stesse.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-741": {
   "value": "Rischio di liquidit<span class=\"_ _3\"></span>\u00e0  Il <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _2\"></span>gestisce <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>nell\u2019ottica di <span class=\"_ _b\"></span>garantire, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>livello consolidato, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>strut<span class=\"_ _3\"></span>tura<span class=\"_ _89\"> </span> del <span class=\"_ _f\"></span>passivo <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>equilibrio <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _f\"></span>dell\u2019at<span class=\"_ _3\"></span>tivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>bilancio, <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>mantenere <span class=\"_ _f\"></span>un\u2019elevata <span class=\"_ _f\"></span>solidit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span> patrimoniale. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>linee <span class=\"_ _8\"></span>di cr<span class=\"_ _3\"></span>edito, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>negoz<span class=\"_ _3\"></span>iate a <span class=\"_ _8\"></span>livello d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>vengono <span class=\"_ _8\"></span>concesse <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>singola<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> societ\u00e0. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _8\"></span>ha, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>finanziat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>vestimenti <span class=\"_ _3\"></span>con <span class=\"_ _8\"></span>linee <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>medio<span class=\"_ _8\"></span>-lungo <span class=\"_ _3\"></span>termine <span class=\"_ _8\"></span>che<span class=\"_ _89\"> </span> garantiscono <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>posizione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>liquidit\u00e0 <span class=\"_ _f\"></span>idonea <span class=\"_ _f\"></span>all\u2019at<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span><span class=\"ff1\">ivit\u00e0 <span class=\"_ _28\"></span>caratteristica. <span class=\"_ _f\"></span>Vi <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>ampi <span class=\"_ _f\"></span>s<span class=\"_ _3\"></span>pazi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>utilizzo <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>linee di cr<span class=\"_ _3\"></span>edito comm<span class=\"_ _3\"></span>erciali <span class=\"_ _3\"></span>di breve <span class=\"_ _3\"></span>termine i<span class=\"_ _3\"></span>n caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>necessit\u00e0 di <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>circolante <span class=\"_ _3\"></span>commerciale <span class=\"_ _3\"></span>connesse<span class=\"_ _89\"> </span> alla crescita e allo svilu<span class=\"_ _3\"></span>ppo organico.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Si segnala, inoltre, che il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo opera in <span class=\"_ _2\"></span>un settore relativament<span class=\"_ _3\"></span>e protetto dal punto di <span class=\"_ _2\"></span>vista della liquidit\u00e0 in<span class=\"_ _89\"> </span> quanto <span class=\"_ _3\"></span>esiste <span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _8\"></span>regolamentazione <span class=\"_ _3\"></span>Europea <span class=\"_ _8\"></span>(art. <span class=\"_ _3\"></span>4 <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>D.L.198/2021) <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>impon<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>pagamenti<span class=\"_ _89\"> </span> dei beni de<span class=\"_ _3\"></span>peribili av<span class=\"_ _3\"></span>vengano <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>massimo <span class=\"_ _3\"></span>dei 30 <span class=\"_ _3\"></span>giorni d<span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>termine d<span class=\"_ _3\"></span>el periodo <span class=\"_ _3\"></span>di cons<span class=\"_ _3\"></span>egna. Qu<span class=\"_ _3\"></span>esto<span class=\"_ _89\"> </span> comporta <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>tem<span class=\"_ _3\"></span>pistiche <span class=\"_ _2b\"> </span>di  incasso <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>pagamento <span class=\"_ _20\"> </span>siano <span class=\"_ _2b\"> </span>relati<span class=\"_ _3\"></span>vamente <span class=\"_ _20\"> </span>brevi <span class=\"_ _2b\"> </span>proprio  i<span class=\"_ _2\"></span>n <span class=\"_ _20\"> </span>funzione <span class=\"_ _20\"> </span>della<span class=\"_ _89\"> </span> tipologia di bene com<span class=\"_ _3\"></span>mercializzato<span class=\"_ _3\"></span>. Se a<span class=\"_ _3\"></span> ci\u00f2 si unisc<span class=\"_ _3\"></span>e il fatto<span class=\"_ _3\"></span> che le rimanenz<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>hanno indic<span class=\"_ _3\"></span>i di rotazione mol<span class=\"_ _3\"></span>to<span class=\"_ _89\"> </span> rapidi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>munque <span class=\"_ _8\"></span>mediamente <span class=\"_ _3\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>2 <span class=\"_ _8\"></span>settimane, <span class=\"_ _8\"></span>si <span class=\"_ _3\"></span>evince <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ciclo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>capital<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>circolante <span class=\"_ _8\"></span>\u00e8 vi<span class=\"_ _3\"></span>rtuoso <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> non comporta risch<span class=\"_ _3\"></span>i di liquidit\u00e0 in un contesto d<span class=\"_ _3\"></span>i normale operati<span class=\"_ _3\"></span>vit\u00e0 di mercato. <span class=\"_ _8\"></span><span class=\"fc3\"> </span>Nella <span class=\"_ _20\"> </span>tabella <span class=\"_ _2b\"> </span>seguente <span class=\"_ _20\"> </span>\u00e8 <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span>sposta <span class=\"_ _2b\"> </span>u<span class=\"_ _3\"></span>n\u2019analisi <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>scadenze, <span class=\"_ _20\"> </span>basata <span class=\"_ _20\"> </span>sugli <span class=\"_ _2b\"> </span>obblighi <span class=\"_ _20\"> </span>contrattuali <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>rimborso,<span class=\"_ _89\"> </span> relativa ai debiti finanzia<span class=\"_ _3\"></span>ri, commercial<span class=\"_ _3\"></span>i, fiscali ed altri deb<span class=\"_ _3\"></span>iti in essere al 31 d<span class=\"_ _3\"></span>icembre 20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>4 <table class=\"s w31a h201\" id=\"_2d590789-efea-46e1-b209-c534f2c18151\"><tr><td></td><td class=\"c x1d5 y120e w31b h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1d6 y120f w31c h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Entro 1<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d7 y120f w31d h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">Oltre 5<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1210 wa h11d\"><div class=\"t m0 xa h14 y1c9 ffa fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff6\"> </span></div></td><td class=\"c x1d5 y1211 w31e h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x1d6 y1212 w31f h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls12 ws0\">anno<span class=\"_ _89\"> </span></div></td><td class=\"c x1d8 y1210 w135 h11d\"><div class=\"t m0 xa h14 y1c9 ff6 fs7 fc2 sc0 ls4a ws0\">1 <span class=\"ls0\">- 5 anni</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d7 y1212 w320 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls12 ws0\">anni<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x1d5 y1213 w321 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc2 sc0 ls0 ws0\">2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1214 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x1d9 y1214 w3e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x1da y1214 w134 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x1d8 y1214 w135 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x1db y1214 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1215 w322 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1216 w3e hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x1da y1216 w134 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x1d8 y1216 w135 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x1db y1216 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y1217 w323 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1218 w324 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1219 w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">650  </div></td><td class=\"c x1da y1219 w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls49 ws0\">41<span class=\"ls0\">8</span><span class=\"ls0\">  </span></div></td><td class=\"c x1d8 y1219 w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x1db y1219 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y121a w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y121b w324 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a medio-lungo termine<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y121c w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x1da y121c w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x1d8 y121c w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x1db y121c w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y121d w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y121e w326 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y121f w3e hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">746  </div></td><td class=\"c x1da y121f w134 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y121f w135 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x1db y121f w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1220 w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1221 w327 h1fd\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di negoziazione (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1222 w3e hde\"><div class=\"t m0 xa h14 y98a ff6 fs7 fc4 sc0 ls80 ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1da y1222 w134 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d8 y1222 w135 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls4c ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1db y1222 w9d hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x188 y1223 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1224 wa h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x1d9 y1224 w3e h15\"><div class=\"t m0 xa h14 y9ce ff6 fs7 fc4 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x1da y1224 w134 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x1d8 y1224 w135 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y1224 w9d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1225 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x1d9 y1225 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x1da y1225 w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x1d8 y1225 w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y1225 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1226 w329 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y1227 w3e h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x1da y1227 w134 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">858</span><span class=\"ls0\">  </span></div></td><td class=\"c x1d8 y1227 w135 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x1db y1227 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w323 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1229 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1d9 y1229 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">725  </div></td><td class=\"c x1da y1229 w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1229 w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">725  </div></td><td class=\"c x1db y1229 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122a wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1d9 y122a w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x1da y122a w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x1d8 y122a w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x1d9 y122b w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x1da y122b w134 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x1d8 y122b w135 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122c wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1d9 y122c w3e h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x1da y122c w134 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x1d8 y122c w135 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1db y122c w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y122d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 Non correnti/correnti al 31.12.2024 </div></td><td class=\"c x1d9 y122d w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">410.665  </div></td><td class=\"c x1da y122d w134 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">268.521  </div></td><td class=\"c x1d8 y122d w135 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">122.639  </div></td><td class=\"c x1db y122d w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr></table>Si  segnala <span class=\"_ _2b\"> </span>che  tutti <span class=\"_ _20\"> </span>gli <span class=\"_ _20\"> </span>importi  i<span class=\"_ _2\"></span>ndicat<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>nella  tabella <span class=\"_ _20\"> </span>sovrastante, <span class=\"_ _20\"> </span>rappresentan<span class=\"_ _3\"></span>o  i <span class=\"_ _2b\"> </span>valori  determinati  con riferimento alle <span class=\"_ _3\"></span>residue sca<span class=\"_ _3\"></span>denze <span class=\"_ _3\"></span>contrat<span class=\"_ _3\"></span>tuali. Il Grup<span class=\"_ _3\"></span>po prevede <span class=\"_ _3\"></span>di far front<span class=\"_ _3\"></span>e ai s<span class=\"_ _3\"></span>uddetti <span class=\"_ _3\"></span>impegni attraverso<span class=\"_ _3\"></span> i flussi di cassa della gest<span class=\"_ _3\"></span>ione operat<span class=\"_ _3\"></span>iva.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-742": {
   "value": "Rischio volatilit\u00e0 de<span class=\"_ _3\"></span>i prezzi delle materie p<span class=\"_ _3\"></span>rime ortofrutti<span class=\"_ _3\"></span>cole <span class=\"_ _8\"></span> Il <span class=\"_ _2b\"> </span>Gru<span class=\"_ _3\"></span>ppo, <span class=\"_ _2b\"> </span>o<span class=\"_ _3\"></span>perando <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>un <span class=\"_ _20\"> </span>settore <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ommodity <span class=\"_ _20\"> </span>agricole <span class=\"_ _20\"> </span>che <span class=\"_ _2b\"> </span>sono <span class=\"_ _20\"> </span>esposte <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>nat<span class=\"_ _3\"></span>ura <span class=\"_ _2b\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>var<span class=\"_ _3\"></span>iabilit\u00e0 <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i quantitativi <span class=\"_ _8\"></span>prodotti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>corrispondenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>fattori <span class=\"_ _3\"></span>esog<span class=\"_ _3\"></span>eni <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>cui, <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>esempio<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>ev<span class=\"_ _3\"></span>enti <span class=\"_ _8\"></span>atmosferici <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>ambientali<span class=\"_ _3\"></span> fuori <span class=\"_ _b\"></span>dal <span class=\"_ _2\"></span>controll<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>degli <span class=\"_ _2\"></span>operat<span class=\"_ _3\"></span>ori <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore, <span class=\"_ _b\"></span>g<span class=\"_ _3\"></span>estisce <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>tipi <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>fatt<span class=\"_ _3\"></span>ispecie <span class=\"_ _b\"></span>conn<span class=\"_ _3\"></span>esse <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>materie <span class=\"_ _2\"></span>prime <span class=\"_ _b\"></span>ag<span class=\"_ _3\"></span>ricole: l\u2019approvvigionamento <span class=\"_ _8\"></span>e<span class=\"ff1\">d <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>acquisto <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>ma<span class=\"_ _3\"></span>terie <span class=\"_ _3\"></span>prime.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Il <span class=\"_ _8\"></span>primo <span class=\"_ _3\"></span>eleme<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>ello <span class=\"_ _3\"></span>mag<span class=\"_ _3\"></span>giormente </span>sensibile <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>dunque <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _2b\"> </span>diversifica <span class=\"_ _2b\"> </span>quanto <span class=\"_ _2b\"> </span>p<span class=\"_ _3\"></span>i\u00f9 <span class=\"_ _2b\"> </span>possibile <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>propr<span class=\"_ _8\"></span>io <span class=\"_ _2b\"> </span>portafo<span class=\"_ _3\"></span>glio <span class=\"_ _2b\"> </span>prodotti, <span class=\"_ _2b\"> </span>attraverso <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>l numero di refere<span class=\"_ _3\"></span>nze comm<span class=\"_ _3\"></span>ercializzate, la b<span class=\"_ _3\"></span>ase forn<span class=\"_ _3\"></span>itori e i <span class=\"_ _3\"></span>Paesi<span class=\"_ _3\"></span> di origine<span class=\"_ _3\"></span>. In questo<span class=\"_ _3\"></span> modo la conce<span class=\"_ _3\"></span>ntrazione<span class=\"_ _3\"></span> del rischio di ammanchi di prodotto per singola referenza e fornitore risult<span class=\"_ _3\"></span>a mitigata e<span class=\"_ _3\"></span>d il portafo<span class=\"_ _3\"></span>glio prodotti bilanciato <span class=\"_ _20\"> </span>rispetto <span class=\"_ _20\"> </span>ad <span class=\"_ _20\"> </span>eventuali  ammanchi <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i  p<span class=\"_ _2\"></span>rodu<span class=\"_ _3\"></span>zione <span class=\"_ _20\"> </span>su  sp<span class=\"_ _2\"></span>ec<span class=\"_ _3\"></span>ifiche  referenze <span class=\"_ _20\"> </span>e/o <span class=\"_ _20\"> </span>origini. <span class=\"_ _20\"> </span>La <span class=\"_ _20\"> </span>seconda fattispecie <span class=\"_ _28\"> </span>riguarda <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>vari<span class=\"_ _3\"></span>azione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>prezzi <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>erie <span class=\"_ _28\"> </span>prime <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>acquisto<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>viene <span class=\"_ _28\"> </span>gestita <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>raverso <span class=\"_ _28\"> </span>la politica <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>prezz<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>prodott<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>vendita<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>Le <span class=\"_ _28\"> </span>due <span class=\"_ _28\"> </span>dimensioni <span class=\"_ _28\"> </span>sono<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>infatti <span class=\"_ _28\"> </span>stret<span class=\"_ _3\"></span>tamente <span class=\"_ _28\"> </span>legat<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>quanto <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>a definizione <span class=\"_ _f\"></span>giornaliera, <span class=\"_ _f\"></span>o <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>ettimanale, <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>prezzi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>v<span class=\"_ _3\"></span>endita <span class=\"_ _f\"></span>permette <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ag<span class=\"_ _3\"></span>giustare <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span>ventuali <span class=\"_ _f\"></span>variazioni <span class=\"_ _f\"></span>di prezzo in <span class=\"_ _3\"></span>fase <span class=\"_ _3\"></span>di ap<span class=\"_ _3\"></span>provvigionamento <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>rialzo o<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> riba<span class=\"_ _3\"></span>sso. La <span class=\"_ _3\"></span>volatilit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>inoltre <span class=\"_ _3\"></span>gestita d<span class=\"_ _3\"></span>al Gru<span class=\"_ _3\"></span>ppo med<span class=\"_ _3\"></span>iante le <span class=\"_ _8\"></span>mod<span class=\"_ _3\"></span>alit\u00e0 <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>v<span class=\"_ _3\"></span>engono <span class=\"_ _f\"></span>regolati <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>rap<span class=\"_ _3\"></span>porti <span class=\"_ _8\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>fornitori, <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>confronti <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>quali <span class=\"_ _8\"></span>si <span class=\"_ _f\"></span>opera <span class=\"_ _f\"></span>molto <span class=\"_ _f\"></span>spesso attraverso <span class=\"_ _8\"></span>schemi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>conto <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ommissione. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>sostanza <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>prezzo <span class=\"_ _8\"></span>ricon<span class=\"_ _8\"></span>osciuto <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>itore <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i prodotti acqu<span class=\"_ _3\"></span>istati <span class=\"_ _3\"></span>viene d<span class=\"_ _3\"></span>efinito <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>base al<span class=\"_ _3\"></span> pr<span class=\"_ _3\"></span>ezzo di<span class=\"_ _3\"></span> vendita <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>prodotto; <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>fatt<span class=\"_ _3\"></span>ispecie di <span class=\"_ _3\"></span>fatto <span class=\"_ _3\"></span>consente <span class=\"_ _3\"></span>di diluire molto il rischio di vo<span class=\"_ _3\"></span>latilit\u00e0 dei prezzi delle<span class=\"_ _3\"></span> materie pri<span class=\"_ _3\"></span>me. <span class=\"_ _3\"></span> Rischio volatilit\u00e0 de<span class=\"_ _3\"></span>i prezzi del carbura<span class=\"_ _3\"></span>nte delle navi<span class=\"_ _8\"></span>  Il bunker <span class=\"_ _3\"></span>(carburante<span class=\"_ _3\"></span>) utilizz<span class=\"_ _3\"></span>ato per <span class=\"_ _3\"></span>le na<span class=\"_ _3\"></span>vi di <span class=\"_ _3\"></span>pro<span class=\"_ _3\"></span>priet\u00e0 \u00e8 <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>principale <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>volatilit\u00e0 de<span class=\"_ _3\"></span>i prezzi, <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>cui <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _20\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _2b\"> </span>precisamente <span class=\"_ _20\"> </span>il <span class=\"_ _28\"> </span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2b\"> </span>Shi<span class=\"_ _3\"></span>pping <span class=\"_ _20\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _28\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>es<span class=\"_ _3\"></span>posto, <span class=\"_ _2b\"> </span>con <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>nseguenti <span class=\"_ _2b\"> </span>pote<span class=\"_ _3\"></span>nziali <span class=\"_ _2b\"> </span>effett<span class=\"_ _3\"></span>i (negativi <span class=\"_ _28\"></span>o <span class=\"_ _28\"> </span>positivi) <span class=\"_ _28\"></span>sui <span class=\"_ _28\"></span>risultat<span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _28\"></span>economici <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Gruppo. <span class=\"_ _28\"></span>In <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nsiderazione <span class=\"_ _28\"> </span>dell\u2019al<span class=\"_ _3\"></span>ta <span class=\"_ _28\"> </span>volatilit\u00e0 <span class=\"_ _28\"></span>degli <span class=\"_ _28\"></span>indici <span class=\"_ _28\"></span>di </span>riferimento <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>mercato <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>petrolio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _3\"></span>(tra <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>che <span class=\"_ _8\"></span>si u<span class=\"_ _3\"></span>tilizzano <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>carburant<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> le navi <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i propriet\u00e0), il Gruppo ricorre a <span class=\"_ _2\"></span>due<span class=\"_ _3\"></span> modalit\u00e0 <span class=\"_ _3\"></span>di copertura: di <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ipo finanziario, acquistando<span class=\"_ _3\"></span> il bunker <span class=\"ls35\">a </span>termine <span class=\"_ _25\"> </span>su <span class=\"_ _25\"> </span>orizzonte <span class=\"_ _25\"> </span>sem<span class=\"_ _3\"></span>estrale <span class=\"_ _25\"> </span>o <span class=\"_ _25\"> </span>annuale <span class=\"_ _26\"> </span>in <span class=\"_ _25\"> </span>particolare <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>coprire <span class=\"_ _25\"> </span>una <span class=\"_ _25\"> </span>pa<span class=\"_ _3\"></span>rte <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>consumo <span class=\"_ _25\"> </span>stimato,<span class=\"_ _3\"></span> corrispondente in sostanza al servizio di trasporto effettuato in favore di <span class=\"_ _2\"></span>soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _8\"></span> pari a circa il <span class=\"_ _2\"></span>50%<span class=\"_ _3\"></span> de<span class=\"ls0\">i <span class=\"_ _2\"></span>volumi <span class=\"_ _2\"></span>tras<span class=\"_ _3\"></span>portati, c.d. <span class=\"_ _2\"></span>utilizzo captive. <span class=\"_ _b\"></span>La seconda parte <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>iene <span class=\"_ _2\"></span>gestista attraverso <span class=\"_ _2\"></span>la definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>contrat<span class=\"_ _3\"></span>ti </span>commerciali <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>lienti <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>erzi, <span class=\"_ _3\"></span><span class=\"ff9\">i <span class=\"_ _3\"></span>quali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prevedono <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>clau<span class=\"_ _3\"></span>sola <span class=\"_ _3\"></span>c.d. \u201c<span class=\"_ _3\"></span>BAF\u201d <span class=\"_ _3\"></span>(\u201cBu<span class=\"_ _3\"></span>nker <span class=\"_ _3\"></span>Adjustment<span class=\"_ _3\"></span> F<span class=\"_ _3\"></span>actor\u201d) <span class=\"_ _3\"></span>volta </span>a <span class=\"_ _2\"></span>riequilibrar<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>le fluttuazioni <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span> prezzo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>carb<span class=\"_ _3\"></span>urante andando ad <span class=\"_ _b\"></span>agg<span class=\"_ _3\"></span>iungere <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>a sottrarre <span class=\"_ _2\"></span>alla tariffa <span class=\"_ _2\"></span>pattuita annualmente <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>cliente <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>servizio <span class=\"_ _28\"></span>navale, <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>valore <span class=\"_ _28\"></span>economico <span class=\"_ _f\"></span>che <span class=\"_ _28\"></span>neutralizzi <span class=\"_ _28\"></span>o <span class=\"_ _f\"></span>comunque <span class=\"_ _28\"></span>mitighi <span class=\"_ _f\"></span>le fluttuazioni <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>prezzo <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _f\"></span>carburante. <span class=\"_ _f\"></span>Inol<span class=\"_ _3\"></span>tre, <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>presenti <span class=\"_ _f\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>mecc<span class=\"_ _3\"></span>anismi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>recupero <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>maggiori <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>osti legati <span class=\"_ _2\"></span>all\u2019i<span class=\"_ _3\"></span>ntroduzione<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>di normative <span class=\"_ _2\"></span>ambi<span class=\"_ _3\"></span>entali applicate <span class=\"_ _2\"></span>al trasporto <span class=\"_ _2\"></span>maritt<span class=\"_ _3\"></span>imo, <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> esempio <span class=\"ff9\">l\u2019EU ET<span class=\"_ _2\"></span>S<span class=\"_ _3\"></span><span class=\"ff1\"> a <span class=\"_ _2\"></span>partire </span></span></span>dal <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>Fuel<span class=\"_ _3\"></span>-EU <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>2025<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _2\"></span><span class=\"ff9 ls0\">In <span class=\"_ _2\"></span>questo <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>l\u2019evoluzio<span class=\"_ _3\"></span>ne <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>ezzo<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>plessivo<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _2\"></span>carburant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>impatto </span></span></span>meno rilevante <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>di Gru<span class=\"_ _3\"></span>ppo e t<span class=\"_ _3\"></span>ale da <span class=\"_ _3\"></span>poter <span class=\"_ _3\"></span>essere mant<span class=\"_ _3\"></span>enuto <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>controllo. Il <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>di m<span class=\"_ _3\"></span>ercato ha <span class=\"_ _8\"></span>storicamente <span class=\"_ _f\"></span>visto <span class=\"_ _8\"></span>l\u2019ap<span class=\"_ _3\"></span>plicazione <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>clau<span class=\"_ _3\"></span>sole <span class=\"_ _8\"></span>BA<span class=\"_ _3\"></span>F <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>tras<span class=\"_ _3\"></span>porto <span class=\"_ _8\"></span>maritt<span class=\"_ _3\"></span>imo <span class=\"_ _8\"></span>r<span class=\"_ _3\"></span>efrigerato <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>si <span class=\"_ _f\"></span>rilevano segnali tali da far presagire un venir meno della possibilit\u00e0 di conseguire tali contratti con i <span class=\"_ _2\"></span>cl<span class=\"_ _3\"></span>ienti terzi ovvero di non p<span class=\"_ _2\"></span>ot<span class=\"_ _3\"></span>er trovare adeguate coperture <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iarie sul mercato petrolifero. Di <span class=\"_ _2\"></span>seg<span class=\"_ _3\"></span>uito si espone <span class=\"_ _2\"></span>un\u2019analis<span class=\"_ _3\"></span>i che evidenzia <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me il <span class=\"_ _2\"></span>prezzo del <span class=\"_ _2\"></span>carburan<span class=\"_ _3\"></span>te delle <span class=\"_ _2\"></span>navi <span class=\"_ _2\"></span>ab<span class=\"_ _3\"></span>bia impattato <span class=\"_ _2\"></span>sui risultati <span class=\"_ _2\"></span>del settore <span class=\"_ _2\"></span>Ship<span class=\"_ _3\"></span>ping <span class=\"_ _2\"></span>nel periodo di riferimento.<span class=\"_ _3\"></span> <table class=\"s w330 h206\" id=\"_74c0d0df-2c13-464c-abd2-0e3d4a337a88\"><tr><td class=\"c x181 y1207 wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1207 w10b h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1dc y1207 w137 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">% </div></td><td class=\"c x183 y1207 w109 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1dd y1207 w138 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">% </div></td></tr><tr><td class=\"c x181 y1209 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Totale costo bunker </div></td><td class=\"c x1d9 y1209 w10b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">40.679  </div></td><td class=\"c x1dc y1209 w137 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">35,05% </div></td><td class=\"c x183 y1209 w109 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">38.010  </div></td><td class=\"c x1dd y1209 w138 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">28,64% </div></td></tr><tr><td class=\"c x181 y120a wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Ricavi settore Shipping </div></td><td class=\"c x1d9 y120a w10b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">116.048  </div></td><td></td><td class=\"c x183 y120a w109 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">132.737  </div></td><td></td></tr></table>Rischio di credito <span class=\"_ _3\"></span> Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>esposto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cred<span class=\"_ _3\"></span>ito <span class=\"_ _2\"></span>derivante<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>principalmente,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dai <span class=\"_ _2\"></span>rapporti <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>mmerciali<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i propri <span class=\"_ _2\"></span>cl<span class=\"_ _3\"></span>ienti ed in particolare ad<span class=\"_ _3\"></span> eventua<span class=\"_ _3\"></span>li ritardi o manc<span class=\"_ _3\"></span>ati pagame<span class=\"_ _3\"></span>nti da parte de<span class=\"_ _3\"></span>i medesimi, c<span class=\"_ _3\"></span>he qualora si<span class=\"_ _3\"></span> verificassero, potrebbero <span class=\"_ _2b\"> </span>determinare <span class=\"_ _2b\"> </span>effetti <span class=\"_ _2b\"> </span>negativi <span class=\"_ _2b\"> </span>sulla <span class=\"_ _2b\"> </span>situazio<span class=\"_ _3\"></span>ne <span class=\"_ _28\"> </span>eco<span class=\"_ _3\"></span>nomica, <span class=\"_ _2b\"> </span>finanziaria <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>patrimoniale <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>Gruppo stesso. <span class=\"_ _28\"></span>Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>opera <span class=\"_ _28\"></span>con <span class=\"_ _28\"></span>una <span class=\"_ _f\"></span>base <span class=\"_ _28\"></span>clienti <span class=\"_ _f\"></span>molto <span class=\"_ _28\"></span>amp<span class=\"_ _2\"></span>ia <span class=\"_ _28\"></span>composta <span class=\"_ _28\"></span>dal <span class=\"_ _f\"></span>canale <span class=\"_ _f\"></span>GDO <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>clienti <span class=\"_ _f\"></span>cosiddetti<span class=\"_ _f\"></span> \u201ctradizionali\u201d quali<span class=\"ff1\"> <span class=\"_ _b\"></span>gross<span class=\"_ _3\"></span>isti e <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>taglianti. <span class=\"_ _2\"></span>In considerazione <span class=\"_ _2\"></span>della<span class=\"_ _3\"></span> eterogeneit\u00e0 <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ella base <span class=\"_ _2\"></span>clienti, <span class=\"_ _2\"></span>specialment<span class=\"_ _3\"></span>e </span>a <span class=\"_ _3\"></span>livello <span class=\"_ _8\"></span>Europ<span class=\"_ _3\"></span>eo, <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>adotta <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>politiche <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _8\"></span>pertura <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>risch<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _8\"></span>polizze <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ass<span class=\"_ _3\"></span>icurazione del <span class=\"_ _f\"></span>credito <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>compagnie <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>primario <span class=\"_ _f\"></span>livello <span class=\"_ _f\"></span>inter<span class=\"_ _3\"></span>naz<span class=\"_ _3\"></span>ionale. <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>aggiunta, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>adott<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>politiche <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>risk management  volte <span class=\"_ _e\"> </span>all\u2019interruzione <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>elle  fornitur<span class=\"_ _3\"></span>e  al <span class=\"_ _3e\"> </span>su<span class=\"_ _3\"></span>peramento  di <span class=\"_ _e\"> </span>talune  soglie  d<span class=\"_ _3\"></span>i  credito <span class=\"_ _3e\"> </span>sc<span class=\"_ _3\"></span>aduto  in relazione <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>agei<span class=\"_ _3\"></span>ng <span class=\"_ _28\"></span>e<span class=\"ls9a\">/o</span> <span class=\"_ _28\"> </span>ammontare<span class=\"_ _3\"></span>. <span class=\"_ _28\"> </span>Tali <span class=\"_ _28\"> </span>azion<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>consentono <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _28\"></span>di <span class=\"_ _28\"> </span>registrare <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>erdita <span class=\"_ _28\"> </span>su <span class=\"_ _28\"> </span>crediti rispetto al fattu<span class=\"_ _3\"></span>rato totale <span class=\"_ _3\"></span>molto esigua e<span class=\"_ _3\"></span> sostanzial<span class=\"_ _3\"></span>mente costant<span class=\"_ _3\"></span>e nel<span class=\"_ _3\"></span> tempo. Inolt<span class=\"_ _3\"></span>re, in considerazio<span class=\"_ _3\"></span>ne della tipologia <span class=\"_ _2\"></span>di beni <span class=\"_ _2\"></span>che tratta <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _b\"></span>(b<span class=\"_ _3\"></span>eni <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>primo consumo <span class=\"_ _2\"></span>e basilari <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la dieta <span class=\"_ _2\"></span>occidenta<span class=\"_ _3\"></span>le) <span class=\"_ _2\"></span>e della <span class=\"_ _b\"></span>st<span class=\"_ _3\"></span>abilit\u00e0<span class=\"_ _3\"></span> dei cana<span class=\"_ _3\"></span>li di <span class=\"_ _8\"></span>vendita <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>ravvedono <span class=\"_ _8\"></span>modifiche d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>cl<span class=\"_ _3\"></span>ienti tali <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>impattare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>dimensione <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>uale <span class=\"_ _3\"></span>del rischio di credito.<span class=\"_ _3\"></span> La <span class=\"_ _28\"></span>seguente <span class=\"_ _28\"></span>tabella <span class=\"_ _28\"></span>fornisce <span class=\"_ _28\"> </span>una <span class=\"_ _28\"> </span>ripartizione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"></span>crediti <span class=\"_ _28\"></span>commerciali <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"> </span>20<span class=\"_ _8\"></span>24 <span class=\"_ _28\"></span>raggruppati <span class=\"_ _28\"></span>per scaduto al nett<span class=\"_ _3\"></span>o del fondo svalutaz<span class=\"_ _3\"></span>ione crediti:<span class=\"_ _3\"></span>  <table class=\"s w331 h207\" id=\"_8db0b640-6550-42b2-9da3-0c7f245e4f8e\"><tr><td></td><td></td><td class=\"c x1de y1254 w332 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls7b ws0\">A<span class=\"_ _89\"> </span></div></td><td class=\"c x1df y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e1 y1255 w333 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Scaduti<span class=\"_ _89\"> </span></div></td><td class=\"c x1e2 y1254 w334 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Oltre<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1256 w139 hd7\"><div class=\"t m0 xa h12 yb70 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e3 y1256 w13a hd7\"><div class=\"t m0 xa h12 yb70 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1de y1257 w335 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">scadere</div></td><td class=\"c x1df y1258 w2fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">entro 30<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1258 w2c5 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">tra 31-<span class=\"ls11\">90<span class=\"_ _89\"> </span></span></div></td><td class=\"c x1e1 y1258 w336 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">tra 91-<span class=\"_ _89\"> </span></div></td><td class=\"c x1e2 y1257 w2fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">120 gg<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1df y1259 w337 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">gg<span class=\"_ _89\"> </span></div></td><td class=\"c x1e0 y1259 w337 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">gg<span class=\"_ _89\"> </span></div></td><td class=\"c x1e1 y1259 w2fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">120 gg<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y125a w338 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali al lordo del fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1e3 y125b w13a h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">165.097  </div></td><td class=\"c x1e4 y125b w13b h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">106.547  </div></td><td class=\"c x1e5 y125b w13c h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">31.646  </div></td><td class=\"c x1e6 y125b w13c h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">12.438  </div></td><td class=\"c x1e7 y125b w13d h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">1.341  </div></td><td class=\"c x1e8 y125b w13e h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">13.125  </div></td></tr><tr><td class=\"c x188 y125c w339 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">svalutazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y125d w139 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo svalutazione crediti commerciali </div></td><td class=\"c x1e3 y125d w13a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.743) </div></td><td class=\"c x1e4 y125d w13b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(24) </div></td><td class=\"c x1e5 y125d w13c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(79) </div></td><td class=\"c x1e6 y125d w13c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(124) </div></td><td class=\"c x1e7 y125d w13d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(125) </div></td><td class=\"c x1e8 y125d w13e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.392) </div></td></tr><tr><td class=\"c x181 y125e w139 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1e3 y125e w13a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x1e4 y125e w13b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">106.523  </div></td><td class=\"c x1e5 y125e w13c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">31.567  </div></td><td class=\"c x1e6 y125e w13c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.314  </div></td><td class=\"c x1e7 y125e w13d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.217  </div></td><td class=\"c x1e8 y125e w13e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.733  </div></td></tr></table>L\u2019elevata <span class=\"_ _8\"></span>misura <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>deriva <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>specifica <span class=\"_ _3\"></span>esigenza <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>stralciare <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ormai \u201cpersi\u201d <span class=\"_ _e\"> </span>ed <span class=\"_ _e\"> </span>interame<span class=\"_ _3\"></span>nte <span class=\"_ _e\"> </span>svalut<span class=\"_ _3\"></span>ati <span class=\"_ _e\"> </span>fino <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>conclusio<span class=\"_ _3\"></span>ne <span class=\"_ _e\"> </span>dei <span class=\"_ _e\"> </span>relativi<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>procedimenti <span class=\"_ _e\"> </span>concorsu<span class=\"_ _3\"></span>ali <span class=\"_ _e\"> </span>(fallimento<span class=\"_ _3\"></span>, concordato) pena il ven<span class=\"_ _3\"></span>ir meno della<span class=\"_ _3\"></span> deducibilit\u00e0 fiscal<span class=\"_ _3\"></span>e delle perdit<span class=\"_ _3\"></span>e stesse.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-647": {
   "value": "P<span class=\"_ _b\"></span>ri<span class=\"_ _b\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>i<span class=\"_ _b\"></span> <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ab<span class=\"_ _b\"></span>i<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n<span class=\"_ _b\"></span>te<span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>re<span class=\"_ _b\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>i<span class=\"_ _89\"> </span>I<span class=\"_ _b\"></span>F<span class=\"_ _2\"></span>RS<span class=\"_ _b\"></span> <span class=\"_ _2\"></span>ap<span class=\"_ _b\"></span>p<span class=\"_ _2\"></span>l<span class=\"_ _b\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>\u00b0<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>n<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _89\"> </span>Dal <span class=\"_ _2b\"> </span>1\u00b0 <span class=\"_ _2b\"> </span>gennaio <span class=\"_ _2b\"> </span>20<span class=\"_ _3\"></span>24 <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ivenuti <span class=\"_ _2b\"> </span>applicabili, <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>seg<span class=\"_ _3\"></span>uenti <span class=\"_ _2b\"> </span>principi, <span class=\"_ _2b\"> </span>inter<span class=\"_ _3\"></span>pretazioni <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>mod<span class=\"_ _3\"></span>ifiche <span class=\"_ _2b\"> </span>ai <span class=\"_ _2b\"> </span>princ<span class=\"_ _3\"></span>ipi<span class=\"_ _89\"> </span>esistenti in relazione a<span class=\"_ _3\"></span>i quali non si segnalano <span class=\"_ _3\"></span>effetti si<span class=\"_ _3\"></span>gnificativi sul Bilanc<span class=\"_ _3\"></span>io Consolidato:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _3\"></span>allo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>7 <span class=\"_ _8\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span>Supplier <span class=\"_ _3\"></span>Finance <span class=\"_ _3\"></span>Arra<span class=\"_ _3\"></span>ngements <span class=\"_ _3\"></span>(date <span class=\"_ _3\"></span>pubblicazio<span class=\"_ _3\"></span>ne IAS<span class=\"_ _3\"></span>B <span class=\"_ _3\"></span>25 <span class=\"_ _3\"></span>maggio<span class=\"_ _89\"> </span></span></span>2023). <span class=\"_ _2b\"> </span>L\u2019e<span class=\"_ _3\"></span>mendamento <span class=\"_ _20\"> </span>richiede <span class=\"_ _2b\"> </span>alcune  informazioni <span class=\"_ _2b\"> </span>specif<span class=\"_ _3\"></span>iche <span class=\"_ _2b\"> </span>su <span class=\"_ _20\"> </span>accordi <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>finanziamento <span class=\"_ _20\"> </span>nella<span class=\"_ _89\"> </span>catena <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>fornitura <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>modo <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>onsentire <span class=\"_ _28\"> </span>agli <span class=\"_ _28\"> </span>utilizzatori <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>valutare <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>ffetti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>tali<span class=\"_ _89\"> </span>accordi <span class=\"_ _20\"> </span>sulle <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>ui <span class=\"_ _20\"> </span>flussi <span class=\"_ _2b\"> </span>fina<span class=\"_ _3\"></span>nziari  dell\u2019entit\u00e0 <span class=\"_ _20\"> </span>nonch\u00e9 <span class=\"_ _2b\"> </span>sull<span class=\"_ _3\"></span>\u2019esposizione<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>quest\u2019u<span class=\"_ _3\"></span>ltima <span class=\"_ _20\"> </span>al<span class=\"_ _89\"> </span>rischio di liquidit\u00e0;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">Amendments to IFRS 16 \u2018Leasing<span class=\"_ _2\"></span>\u2019 Passivit\u00e0 per leasing in un'operazione di vendita e retrolocazione. Il<span class=\"_ _89\"> </span></span></span>documento  richiede  al  vend<span class=\"_ _3\"></span>itore-loc<span class=\"_ _3\"></span>atario  di  valutare  la  passivit\u00e0  per  il  lease  riveniente  da  u<span class=\"_ _3\"></span>na<span class=\"_ _89\"> </span>transazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>leaseback <span class=\"_ _2\"></span>in modo <span class=\"_ _b\"></span>da <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ileva<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>alcun <span class=\"_ _2\"></span>importo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>riferito<span class=\"_ _89\"> </span>al diritto d\u2019uso trat<span class=\"_ _3\"></span>tenuto dal venditore<span class=\"_ _3\"></span><span class=\"ff1\">-locat<span class=\"_ _3\"></span>orio stesso;<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">Amendments <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>1 <span class=\"_ _8\"></span>\u2018Presentation <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>statem<span class=\"_ _3\"></span>ents\u2019 <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>classificazione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>delle<span class=\"_ _89\"> </span></span></span>passivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>covenants. <span class=\"_ _8\"></span>Tali <span class=\"_ _8\"></span>modif<span class=\"_ _3\"></span>iche <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>l\u2019obiettivo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>chiarire <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _8\"></span>esistenti<span class=\"_ _89\"> </span>sul <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>classi<span class=\"_ _3\"></span>ficare <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>debiti<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>altre<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _2\"></span>a breve <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>ter<span class=\"_ _3\"></span>mine. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>mod<span class=\"_ _3\"></span>ifiche <span class=\"_ _2\"></span>migliora<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>anche<span class=\"_ _89\"> </span>le informazioni che un\u2019entit\u00e0 deve <span class=\"_ _2\"></span>forn<span class=\"_ _3\"></span>ire quando il suo <span class=\"_ _2\"></span>diritto di differire l\u2019estinzione di una passivit\u00e0<span class=\"_ _89\"> </span>per almeno dodici mesi<span class=\"_ _3\"></span> \u00e8 soggetto al ris<span class=\"_ _3\"></span>petto di determi<span class=\"_ _3\"></span>nati parametri (i<span class=\"_ _3\"></span>.e. covenants);<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _8\"></span>allo <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>(Imposte <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>reddito) <span class=\"_ _f\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _8\"></span>Riforma <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>internazionale <span class=\"_ _f\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>illar <span class=\"_ _8\"></span>Two. <span class=\"_ _8\"></span>Nel <span class=\"_ _8\"></span>corso<span class=\"_ _89\"> </span></span></span>del <span class=\"_ _f\"></span>2023 <span class=\"_ _8\"></span>lo <span class=\"_ _f\"></span>IASB <span class=\"_ _8\"></span>ha <span class=\"_ _f\"></span>modificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>'ambito <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>applicazio<span class=\"_ _3\"></span>ne <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ello <span class=\"_ _f\"></span>IAS <span class=\"_ _8\"></span>12 <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>chiar<span class=\"_ _3\"></span>ire <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>principio <span class=\"_ _f\"></span>si<span class=\"_ _89\"> </span>applica <span class=\"_ _28\"></span>alle <span class=\"_ _f\"></span>impost<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>redd<span class=\"_ _3\"></span>ito <span class=\"_ _28\"></span>derivanti <span class=\"_ _f\"></span>da <span class=\"_ _28\"> </span>leggi <span class=\"_ _28\"></span>f<span class=\"_ _3\"></span>iscali <span class=\"_ _28\"> </span>emanate, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>sostanzialmente <span class=\"_ _28\"></span>emanate, <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>er<span class=\"_ _89\"> </span>implementare <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>regole<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>rel<span class=\"_ _3\"></span>ative <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span>la <span class=\"_ _20\"> </span>Global <span class=\"_ _20\"> </span>Minimum <span class=\"_ _2b\"> </span>Tax<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>(\u201cPillar<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>Two\u201d) <span class=\"_ _2b\"> </span>pub<span class=\"_ _3\"></span>blicate <span class=\"_ _20\"> </span>dall'OCSE <span class=\"_ _20\"> </span>(e<span class=\"_ _89\"> </span>recepita <span class=\"_ _27\"> </span>dall\u2019Unione <span class=\"_ _27\"> </span>Euro<span class=\"_ _3\"></span>pea <span class=\"_ _26\"> </span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>direttiv<span class=\"_ _3\"></span>a <span class=\"_ _26\"> </span>n.<span class=\"_ _3\"></span>2523/2022), <span class=\"_ _27\"> </span>incluse <span class=\"_ _27\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>leg<span class=\"_ _3\"></span>gi <span class=\"_ _27\"> </span>fiscali <span class=\"_ _26\"> </span>c<span class=\"_ _3\"></span>he<span class=\"_ _89\"> </span>implementano <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>im<span class=\"_ _3\"></span>poste <span class=\"_ _8\"></span>minime<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>domestiche <span class=\"_ _f\"></span>qualificate <span class=\"_ _8\"></span>descritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>regole<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>Regolam<span class=\"_ _3\"></span>ento <span class=\"_ _8\"></span>UE<span class=\"_ _89\"> </span>2023/2468 <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>Commissione <span class=\"_ _f\"></span>Europea <span class=\"_ _f\"></span>dell\u20198<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>novembre <span class=\"_ _f\"></span>2023, <span class=\"_ _f\"></span>pubblicato <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Gazzetta <span class=\"_ _f\"></span>Ufficiale <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>9<span class=\"_ _89\"> </span>novembre <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>recep<span class=\"_ _3\"></span>ito <span class=\"_ _b\"></span>le <span class=\"_ _2\"></span>modifiche <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>12. <span class=\"_ _b\"></span>Le <span class=\"_ _2\"></span>modifich<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>a <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>princip<span class=\"_ _3\"></span>io <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _2\"></span>introdotte<span class=\"_ _89\"> </span>per r<span class=\"_ _3\"></span>ispondere <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>soprac<span class=\"_ _3\"></span>itate <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>Pillar <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>wo <span class=\"_ _3\"></span>pubblicate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span>l\u2019OCSE <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>includono: <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>un\u2019esenz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span>obbligatoria temp<span class=\"_ _2\"></span>oran<span class=\"_ _3\"></span>ea <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>rilevazione e <span class=\"_ _b\"></span>requ<span class=\"_ _3\"></span>isiti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>in<span class=\"_ _3\"></span>formativa <span class=\"_ _2\"></span>per le <span class=\"_ _b\"></span>im<span class=\"_ _3\"></span>poste <span class=\"_ _2\"></span>differite che <span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>ivano<span class=\"_ _89\"> </span>dall\u2019implementazion<span class=\"_ _3\"></span>e ne<span class=\"ff1\">lle gi<span class=\"_ _2\"></span>urisd<span class=\"_ _3\"></span>izioni dei <span class=\"_ _2\"></span>regolame<span class=\"_ _3\"></span>nti Pillar <span class=\"_ _2\"></span>Two; e <span class=\"_ _2\"></span>(ii<span class=\"_ _3\"></span>) <span class=\"_ _2\"></span>i requisiti di <span class=\"_ _2\"></span>informativa per<span class=\"_ _89\"> </span></span>le <span class=\"_ _20\"> </span>entit\u00e0 <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>oinvolte <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>iutare  gli<span class=\"_ _2\"></span>  utilizzatori <span class=\"_ _2b\"> </span>del  bilancio <span class=\"_ _2b\"> </span>a  meglio <span class=\"_ _2b\"> </span>comprend<span class=\"_ _3\"></span>ere  gli<span class=\"_ _2\"></span>  impatti <span class=\"_ _2b\"> </span>sull<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>imposte sul reddito che<span class=\"_ _3\"></span> derivano da tale le<span class=\"_ _3\"></span>gislazione.<span class=\"_ _89\"> </span>P<span class=\"_ _b\"></span>ri<span class=\"_ _b\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>c<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>li<span class=\"_ _6\"></span>,<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>e<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>e<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>i<span class=\"_ _b\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>re<span class=\"_ _b\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>i<span class=\"_ _89\"> </span>I<span class=\"_ _b\"></span>F<span class=\"_ _2\"></span>RS<span class=\"_ _b\"></span> <span class=\"_ _2a\"> </span>e<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>I<span class=\"_ _b\"></span>FR<span class=\"_ _b\"></span>I<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>p<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>bb<span class=\"_ _b\"></span>l<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>ti<span class=\"_ _6\"></span>,<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>m<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>n<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>ra<span class=\"_ _b\"></span> <span class=\"_ _2a\"> </span>a<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>t<span class=\"_ _b\"></span>ta<span class=\"_ _6\"></span>t<span class=\"_ _b\"></span>i<span class=\"_ _89\"> </span>d<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>U<span class=\"_ _2\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>ro<span class=\"_ _b\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>3<span class=\"_ _b\"></span>1 <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>re<span class=\"_ _b\"></span> 2<span class=\"_ _b\"></span>0<span class=\"_ _b\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> Di <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>eguito <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>indicati <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>uovi <span class=\"_ _8\"></span>principi <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>mod<span class=\"_ _3\"></span>ifiche <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>principi, <span class=\"_ _8\"></span>relativamente <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>organi <span class=\"_ _8\"></span>competenti<span class=\"_ _89\"> </span>dell\u2019Unione <span class=\"_ _8\"></span>Europea <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>ancora <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ncluso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>processo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>omologaz<span class=\"_ _3\"></span>ione <span class=\"_ _8\"></span>necessario <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>l\u2019a<span class=\"_ _3\"></span>dozione <span class=\"_ _8\"></span>degli<span class=\"_ _89\"> </span>stessi: -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Amendments IAS 21 <span class=\"_ _3\"></span><span class=\"ff9\">\u2013</span> Lac<span class=\"_ _3\"></span>k of exchangeability<span class=\"_ _3\"></span>. Le mod<span class=\"_ _3\"></span>ifiche si applicano dal<span class=\"_ _3\"></span> 1\u00b0 gennaio 2025;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">IFRS <span class=\"_ _3\"></span>18 <span class=\"_ _3\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span>Presentation <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Disclosure <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Financial <span class=\"_ _3\"></span>Statements. <span class=\"_ _8\"></span>Il <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>si a<span class=\"_ _3\"></span>pplica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0<span class=\"_ _89\"> </span></span></span>gennaio 2027. -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Amendments to IFRS 9 and IFRS 7. <span class=\"_ _3\"></span>Il nuovo <span class=\"_ _3\"></span>principio si applica a <span class=\"_ _3\"></span>partire dal 1\u00b0 ge<span class=\"_ _3\"></span>nnaio 2026.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-713": {
   "value": "P<span class=\"_ _b\"></span>ri<span class=\"_ _b\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>i<span class=\"_ _b\"></span> <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ab<span class=\"_ _b\"></span>i<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n<span class=\"_ _b\"></span>te<span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>re<span class=\"_ _b\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>i<span class=\"_ _89\"> </span>I<span class=\"_ _b\"></span>F<span class=\"_ _2\"></span>RS<span class=\"_ _b\"></span> <span class=\"_ _2\"></span>ap<span class=\"_ _b\"></span>p<span class=\"_ _2\"></span>l<span class=\"_ _b\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>\u00b0<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>n<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _89\"> </span>Dal <span class=\"_ _2b\"> </span>1\u00b0 <span class=\"_ _2b\"> </span>gennaio <span class=\"_ _2b\"> </span>20<span class=\"_ _3\"></span>24 <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ivenuti <span class=\"_ _2b\"> </span>applicabili, <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>seg<span class=\"_ _3\"></span>uenti <span class=\"_ _2b\"> </span>principi, <span class=\"_ _2b\"> </span>inter<span class=\"_ _3\"></span>pretazioni <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>mod<span class=\"_ _3\"></span>ifiche <span class=\"_ _2b\"> </span>ai <span class=\"_ _2b\"> </span>princ<span class=\"_ _3\"></span>ipi<span class=\"_ _89\"> </span>esistenti in relazione a<span class=\"_ _3\"></span>i quali non si segnalano <span class=\"_ _3\"></span>effetti si<span class=\"_ _3\"></span>gnificativi sul Bilanc<span class=\"_ _3\"></span>io Consolidato:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _3\"></span>allo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>7 <span class=\"_ _8\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span>Supplier <span class=\"_ _3\"></span>Finance <span class=\"_ _3\"></span>Arra<span class=\"_ _3\"></span>ngements <span class=\"_ _3\"></span>(date <span class=\"_ _3\"></span>pubblicazio<span class=\"_ _3\"></span>ne IAS<span class=\"_ _3\"></span>B <span class=\"_ _3\"></span>25 <span class=\"_ _3\"></span>maggio<span class=\"_ _89\"> </span></span></span>2023). <span class=\"_ _2b\"> </span>L\u2019e<span class=\"_ _3\"></span>mendamento <span class=\"_ _20\"> </span>richiede <span class=\"_ _2b\"> </span>alcune  informazioni <span class=\"_ _2b\"> </span>specif<span class=\"_ _3\"></span>iche <span class=\"_ _2b\"> </span>su <span class=\"_ _20\"> </span>accordi <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>finanziamento <span class=\"_ _20\"> </span>nella<span class=\"_ _89\"> </span>catena <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>fornitura <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>modo <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>onsentire <span class=\"_ _28\"> </span>agli <span class=\"_ _28\"> </span>utilizzatori <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>valutare <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>ffetti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>tali<span class=\"_ _89\"> </span>accordi <span class=\"_ _20\"> </span>sulle <span class=\"_ _20\"> </span>passivit\u00e0 <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>ui <span class=\"_ _20\"> </span>flussi <span class=\"_ _2b\"> </span>fina<span class=\"_ _3\"></span>nziari  dell\u2019entit\u00e0 <span class=\"_ _20\"> </span>nonch\u00e9 <span class=\"_ _2b\"> </span>sull<span class=\"_ _3\"></span>\u2019esposizione<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>quest\u2019u<span class=\"_ _3\"></span>ltima <span class=\"_ _20\"> </span>al<span class=\"_ _89\"> </span>rischio di liquidit\u00e0;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">Amendments to IFRS 16 \u2018Leasing<span class=\"_ _2\"></span>\u2019 Passivit\u00e0 per leasing in un'operazione di vendita e retrolocazione. Il<span class=\"_ _89\"> </span></span></span>documento  richiede  al  vend<span class=\"_ _3\"></span>itore-loc<span class=\"_ _3\"></span>atario  di  valutare  la  passivit\u00e0  per  il  lease  riveniente  da  u<span class=\"_ _3\"></span>na<span class=\"_ _89\"> </span>transazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>leaseback <span class=\"_ _2\"></span>in modo <span class=\"_ _b\"></span>da <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ileva<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>alcun <span class=\"_ _2\"></span>importo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ut<span class=\"_ _3\"></span>ile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>riferito<span class=\"_ _89\"> </span>al diritto d\u2019uso trat<span class=\"_ _3\"></span>tenuto dal venditore<span class=\"_ _3\"></span><span class=\"ff1\">-locat<span class=\"_ _3\"></span>orio stesso;<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">Amendments <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>1 <span class=\"_ _8\"></span>\u2018Presentation <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>statem<span class=\"_ _3\"></span>ents\u2019 <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>classificazione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>delle<span class=\"_ _89\"> </span></span></span>passivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>covenants. <span class=\"_ _8\"></span>Tali <span class=\"_ _8\"></span>modif<span class=\"_ _3\"></span>iche <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>l\u2019obiettivo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>chiarire <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _8\"></span>esistenti<span class=\"_ _89\"> </span>sul <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>classi<span class=\"_ _3\"></span>ficare <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>debiti<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>altre<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _2\"></span>a breve <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>ter<span class=\"_ _3\"></span>mine. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>mod<span class=\"_ _3\"></span>ifiche <span class=\"_ _2\"></span>migliora<span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>anche<span class=\"_ _89\"> </span>le informazioni che un\u2019entit\u00e0 deve <span class=\"_ _2\"></span>forn<span class=\"_ _3\"></span>ire quando il suo <span class=\"_ _2\"></span>diritto di differire l\u2019estinzione di una passivit\u00e0<span class=\"_ _89\"> </span>per almeno dodici mesi<span class=\"_ _3\"></span> \u00e8 soggetto al ris<span class=\"_ _3\"></span>petto di determi<span class=\"_ _3\"></span>nati parametri (i<span class=\"_ _3\"></span>.e. covenants);<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _8\"></span>allo <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>(Imposte <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>reddito) <span class=\"_ _f\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _8\"></span>Riforma <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>internazionale <span class=\"_ _f\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>illar <span class=\"_ _8\"></span>Two. <span class=\"_ _8\"></span>Nel <span class=\"_ _8\"></span>corso<span class=\"_ _89\"> </span></span></span>del <span class=\"_ _f\"></span>2023 <span class=\"_ _8\"></span>lo <span class=\"_ _f\"></span>IASB <span class=\"_ _8\"></span>ha <span class=\"_ _f\"></span>modificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>'ambito <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>applicazio<span class=\"_ _3\"></span>ne <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ello <span class=\"_ _f\"></span>IAS <span class=\"_ _8\"></span>12 <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>chiar<span class=\"_ _3\"></span>ire <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>principio <span class=\"_ _f\"></span>si<span class=\"_ _89\"> </span>applica <span class=\"_ _28\"></span>alle <span class=\"_ _f\"></span>impost<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>redd<span class=\"_ _3\"></span>ito <span class=\"_ _28\"></span>derivanti <span class=\"_ _f\"></span>da <span class=\"_ _28\"> </span>leggi <span class=\"_ _28\"></span>f<span class=\"_ _3\"></span>iscali <span class=\"_ _28\"> </span>emanate, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>sostanzialmente <span class=\"_ _28\"></span>emanate, <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>er<span class=\"_ _89\"> </span>implementare <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>regole<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>rel<span class=\"_ _3\"></span>ative <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span>la <span class=\"_ _20\"> </span>Global <span class=\"_ _20\"> </span>Minimum <span class=\"_ _2b\"> </span>Tax<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>(\u201cPillar<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>Two\u201d) <span class=\"_ _2b\"> </span>pub<span class=\"_ _3\"></span>blicate <span class=\"_ _20\"> </span>dall'OCSE <span class=\"_ _20\"> </span>(e<span class=\"_ _89\"> </span>recepita <span class=\"_ _27\"> </span>dall\u2019Unione <span class=\"_ _27\"> </span>Euro<span class=\"_ _3\"></span>pea <span class=\"_ _26\"> </span>at<span class=\"_ _3\"></span>traverso <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>direttiv<span class=\"_ _3\"></span>a <span class=\"_ _26\"> </span>n.<span class=\"_ _3\"></span>2523/2022), <span class=\"_ _27\"> </span>incluse <span class=\"_ _27\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>leg<span class=\"_ _3\"></span>gi <span class=\"_ _27\"> </span>fiscali <span class=\"_ _26\"> </span>c<span class=\"_ _3\"></span>he<span class=\"_ _89\"> </span>implementano <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>im<span class=\"_ _3\"></span>poste <span class=\"_ _8\"></span>minime<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>domestiche <span class=\"_ _f\"></span>qualificate <span class=\"_ _8\"></span>descritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>regole<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>Regolam<span class=\"_ _3\"></span>ento <span class=\"_ _8\"></span>UE<span class=\"_ _89\"> </span>2023/2468 <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>Commissione <span class=\"_ _f\"></span>Europea <span class=\"_ _f\"></span>dell\u20198<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>novembre <span class=\"_ _f\"></span>2023, <span class=\"_ _f\"></span>pubblicato <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Gazzetta <span class=\"_ _f\"></span>Ufficiale <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>9<span class=\"_ _89\"> </span>novembre <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>recep<span class=\"_ _3\"></span>ito <span class=\"_ _b\"></span>le <span class=\"_ _2\"></span>modifiche <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>12. <span class=\"_ _b\"></span>Le <span class=\"_ _2\"></span>modifich<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>a <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>princip<span class=\"_ _3\"></span>io <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _2\"></span>introdotte<span class=\"_ _89\"> </span>per r<span class=\"_ _3\"></span>ispondere <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>soprac<span class=\"_ _3\"></span>itate <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>Pillar <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>wo <span class=\"_ _3\"></span>pubblicate <span class=\"_ _3\"></span>dal<span class=\"_ _3\"></span>l\u2019OCSE <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>includono: <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>un\u2019esenz<span class=\"_ _3\"></span>ione<span class=\"_ _89\"> </span>obbligatoria temp<span class=\"_ _2\"></span>oran<span class=\"_ _3\"></span>ea <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>rilevazione e <span class=\"_ _b\"></span>requ<span class=\"_ _3\"></span>isiti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>in<span class=\"_ _3\"></span>formativa <span class=\"_ _2\"></span>per le <span class=\"_ _b\"></span>im<span class=\"_ _3\"></span>poste <span class=\"_ _2\"></span>differite che <span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>ivano<span class=\"_ _89\"> </span>dall\u2019implementazion<span class=\"_ _3\"></span>e ne<span class=\"ff1\">lle gi<span class=\"_ _2\"></span>urisd<span class=\"_ _3\"></span>izioni dei <span class=\"_ _2\"></span>regolame<span class=\"_ _3\"></span>nti Pillar <span class=\"_ _2\"></span>Two; e <span class=\"_ _2\"></span>(ii<span class=\"_ _3\"></span>) <span class=\"_ _2\"></span>i requisiti di <span class=\"_ _2\"></span>informativa per<span class=\"_ _89\"> </span></span>le <span class=\"_ _20\"> </span>entit\u00e0 <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>oinvolte <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>iutare  gli<span class=\"_ _2\"></span>  utilizzatori <span class=\"_ _2b\"> </span>del  bilancio <span class=\"_ _2b\"> </span>a  meglio <span class=\"_ _2b\"> </span>comprend<span class=\"_ _3\"></span>ere  gli<span class=\"_ _2\"></span>  impatti <span class=\"_ _2b\"> </span>sull<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>imposte sul reddito che<span class=\"_ _3\"></span> derivano da tale le<span class=\"_ _3\"></span>gislazione.<span class=\"_ _89\"> </span>P<span class=\"_ _b\"></span>ri<span class=\"_ _b\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>c<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>li<span class=\"_ _6\"></span>,<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>e<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>e<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>i<span class=\"_ _b\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>re<span class=\"_ _b\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>i<span class=\"_ _89\"> </span>I<span class=\"_ _b\"></span>F<span class=\"_ _2\"></span>RS<span class=\"_ _b\"></span> <span class=\"_ _2a\"> </span>e<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>I<span class=\"_ _b\"></span>FR<span class=\"_ _b\"></span>I<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>p<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>bb<span class=\"_ _b\"></span>l<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>ti<span class=\"_ _6\"></span>,<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>m<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>n<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>ra<span class=\"_ _b\"></span> <span class=\"_ _2a\"> </span>a<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>t<span class=\"_ _b\"></span>ta<span class=\"_ _6\"></span>t<span class=\"_ _b\"></span>i<span class=\"_ _89\"> </span>d<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>U<span class=\"_ _2\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>ro<span class=\"_ _b\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>3<span class=\"_ _b\"></span>1 <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>re<span class=\"_ _b\"></span> 2<span class=\"_ _b\"></span>0<span class=\"_ _b\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> Di <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>eguito <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>indicati <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>uovi <span class=\"_ _8\"></span>principi <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>mod<span class=\"_ _3\"></span>ifiche <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>principi, <span class=\"_ _8\"></span>relativamente <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>organi <span class=\"_ _8\"></span>competenti<span class=\"_ _89\"> </span>dell\u2019Unione <span class=\"_ _8\"></span>Europea <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>ancora <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ncluso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>processo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>omologaz<span class=\"_ _3\"></span>ione <span class=\"_ _8\"></span>necessario <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>l\u2019a<span class=\"_ _3\"></span>dozione <span class=\"_ _8\"></span>degli<span class=\"_ _89\"> </span>stessi: -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Amendments IAS 21 <span class=\"_ _3\"></span><span class=\"ff9\">\u2013</span> Lac<span class=\"_ _3\"></span>k of exchangeability<span class=\"_ _3\"></span>. Le mod<span class=\"_ _3\"></span>ifiche si applicano dal<span class=\"_ _3\"></span> 1\u00b0 gennaio 2025;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">IFRS <span class=\"_ _3\"></span>18 <span class=\"_ _3\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span>Presentation <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Disclosure <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Financial <span class=\"_ _3\"></span>Statements. <span class=\"_ _8\"></span>Il <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>si a<span class=\"_ _3\"></span>pplica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0<span class=\"_ _89\"> </span></span></span>gennaio 2027. -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Amendments to IFRS 9 and IFRS 7. <span class=\"_ _3\"></span>Il nuovo <span class=\"_ _3\"></span>principio si applica a <span class=\"_ _3\"></span>partire dal 1\u00b0 ge<span class=\"_ _3\"></span>nnaio 2026.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-765": {
   "value": "NOTA 1. Avvia<span class=\"_ _2\"></span>mento<span class=\"_ _89\"> </span> L\u2019avviamento<span class=\"ff1\"> risul<span class=\"_ _3\"></span>ta iscritto<span class=\"_ _3\"></span> per euro 127.447 <span class=\"_ _3\"></span>migliaia (euro<span class=\"_ _3\"></span> 127.447 mi<span class=\"_ _3\"></span>gliaia al 31 dicembre <span class=\"_ _3\"></span>2023<span class=\"ls18\">).</span></span><span class=\"ff1\"><span class=\"ls18\"><span class=\"_ _3\"></span></span> </span><table class=\"s w33a h208\" id=\"_69e84319-adb2-48e4-b50d-3106de3b448e\"><tr><td class=\"c x181 y125f wa h36\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y125f w25 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Avviamento </div></td></tr><tr><td class=\"c x181 y1260 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1d9 y1260 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">48.245  </div></td></tr><tr><td class=\"c x181 y1261 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1262 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1d9 y1262 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.202  </div></td></tr><tr><td class=\"c x181 y1263 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1d9 y1263 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1264 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche e Svalutazioni </div></td><td class=\"c x1d9 y1264 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1265 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento </div></td><td class=\"c x1d9 y1265 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1266 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x1d9 y1266 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1267 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1d9 y1267 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">127.447  </div></td></tr><tr><td class=\"c x181 y1268 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1269 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1d9 y1269 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126a wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1d9 y126a w25 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche e Svalutazioni </div></td><td class=\"c x1d9 y126b w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126c wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento </div></td><td class=\"c x1d9 y126c w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126d wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x1d9 y126d w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126e wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1d9 y126e w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">127.447  </div></td></tr></table>La voce<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>espone <span class=\"_ _3\"></span>quanto <span class=\"_ _8\"></span>pagato <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>eccedenza <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>contabil<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>rami <span class=\"_ _3\"></span>aziendali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>dei<span class=\"_ _89\"> </span> patrimoni <span class=\"_ _3\"></span>net<span class=\"_ _3\"></span>ti <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>incorporat<span class=\"_ _3\"></span>e. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019a<span class=\"_ _3\"></span>vviamento, <span class=\"_ _8\"></span>per<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>un <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>tale <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>27.447 <span class=\"_ _28\"> </span>migliaia, <span class=\"_ _28\"> </span>risulta <span class=\"_ _28\"> </span>invariato <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2023. <span class=\"_ _28\"> </span>Al <span class=\"_ _f\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _28\"></span>2024, <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> continuit\u00e0 <span class=\"_ _e\"> </span>con  quanto <span class=\"_ _e\"> </span>fatto <span class=\"_ _e\"> </span>nell\u2019esercizio <span class=\"_ _e\"> </span>2023, <span class=\"_ _e\"> </span>l\u2019avviamento, <span class=\"_ _e\"> </span>per  un <span class=\"_ _e\"> </span>totale <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>euro <span class=\"_ _25\"> </span><span class=\"ff1\">127.447 <span class=\"_ _e\"> </span>migliaia, <span class=\"_ _e\"> </span>\u00e8<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>interamente allocat<span class=\"_ _3\"></span>o al Gruppo di C<span class=\"_ _3\"></span>GU Distribuzione<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> La voce Goodwill al 31<span class=\"_ _3\"></span> dicembre<span class=\"_ _3\"></span> <span class=\"ls26\">20</span>24 si<span class=\"_ _3\"></span> riferisce:<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>720<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>Nuova <span class=\"_ _8\"></span>Banfrut<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l. <span class=\"_ _8\"></span>(societ\u00e0 <span class=\"_ _8\"></span>incor<span class=\"_ _3\"></span>pora<span class=\"ls23\">ta</span> <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>Fruttital<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _f\"></span><span class=\"ls1f\">nel</span> <span class=\"_ _8\"></span>2017): <span class=\"_ _8\"></span>nello<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>specifico tale valore de<span class=\"_ _3\"></span>riva principalmente dal<span class=\"_ _3\"></span>l<span class=\"ff9\">\u2019a<span class=\"_ _3\"></span>cquisizione di F<span class=\"_ _3\"></span>erfrutta S<span class=\"_ _3\"></span></span>.r.l.;<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro 171 migl<span class=\"_ _3\"></span>iaia ad Az <span class=\"_ _3\"></span>France S.A.S;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">alle <span class=\"_ _2\"></span>differenze <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolida<span class=\"_ _3\"></span>mento <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>elative <span class=\"_ _2\"></span>alle <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>quisizioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Eurofrutas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>S.A. <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Nu<span class=\"_ _3\"></span>ova <span class=\"_ _b\"></span>Ba<span class=\"_ _3\"></span>nfrutta <span class=\"_ _2\"></span>S.r.l.<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _8\"></span> </span></span>(societ\u00e0 <span class=\"_ _8\"></span>fusa <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>incorporazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>Fruttital<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _f\"></span><span class=\"ls1f\">nel</span> <span class=\"_ _8\"></span>2017)<span class=\"ff9\">. <span class=\"_ _8\"></span>L\u2019acquisizion<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>si<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>riferisce <span class=\"_ _8\"></span>al<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>50% <span class=\"_ _2\"></span>rilevato <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>2013 <span class=\"_ _2\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>avente <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>residuo al <span class=\"_ _b\"></span>31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>2014 pari <span class=\"_ _b\"></span>ad euro <span class=\"_ _b\"></span>1.4<span class=\"_ _3\"></span>40 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>mentre<span class=\"_ _89\"> </span> la seconda, avvenuta nel <span class=\"_ _3\"></span>2010, presenta u<span class=\"_ _3\"></span>n valore resid<span class=\"_ _3\"></span>uo pari ad euro 1<span class=\"_ _3\"></span>.375 migliaia<span class=\"_ _8\"></span>;<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>9.978 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Hermanos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Fern<span class=\"_ _3\"></span>\u00e1n<span class=\"ff9\">dez<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>L\u00f3pe<span class=\"_ _3\"></span>z <span class=\"_ _8\"></span>S.A.: <span class=\"_ _f\"></span>tale <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>deriva <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019acquisizione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"ff9\"> </span></span></span>residuo <span class=\"_ _2b\"> </span>50% <span class=\"_ _2b\"> </span>avvenuta <span class=\"_ _2b\"> </span><span class=\"ff9\">nel <span class=\"_ _2b\"> </span>2017, <span class=\"_ _2b\"> </span>anche <span class=\"_ _2b\"> </span>includendo <span class=\"_ _20\"> </span>quanto <span class=\"_ _28\"> </span>isc<span class=\"_ _3\"></span>ritto <span class=\"_ _2b\"> </span>ai <span class=\"_ _28\"> </span>sensi <span class=\"_ _2b\"> </span>dell\u2019<span class=\"_ _3\"></span>IFRS <span class=\"_ _28\"> </span>3 <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>50%<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>acquisito in precedenza;<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro 1.992 <span class=\"ff9\">migliaia a Galandi S.p.A.: tale valore <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>riva dall\u2019acquisizione del residu<span class=\"_ _3\"></span><span class=\"ff1\">o 50% avvenuta<span class=\"_ _89\"> </span></span></span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"ff9\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span></span></span>nel 2017, <span class=\"ff9\">anche includ<span class=\"_ _3\"></span>endo quanto iscritto ai<span class=\"_ _3\"></span> sensi dell\u2019IFRS 3<span class=\"_ _3\"></span> per il 50% acqu<span class=\"_ _3\"></span>isito in precedenza;<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _8\"></span></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _2b\"> </span>euro <span class=\"_ _20\"> </span>17.300 <span class=\"_ _2b\"> </span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>F<span class=\"_ _3\"></span>ruttital <span class=\"_ _2b\"> </span>Firenze<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>(o<span class=\"_ _3\"></span>ra <span class=\"_ _2b\"> </span>fusa <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>Fruttital <span class=\"_ _20\"> </span>S.r.l.): <span class=\"_ _20\"> </span>tale <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>deriva<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>dall\u2019acquisizione <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>residu<span class=\"_ _3\"></span><span class=\"ff1\">o <span class=\"_ _e\"> </span>50% <span class=\"_ _3e\"> </span>avv<span class=\"_ _3\"></span>enuta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>2017, <span class=\"_ _e\"> </span>anche <span class=\"_ _e\"> </span>includendo <span class=\"_ _e\"> </span>quanto<span class=\"_ _3\"></span>  iscritt<span class=\"_ _3\"></span>o <span class=\"_ _3e\"> </span>ai <span class=\"_ _e\"> </span>sensi<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>dell\u2019IFRS 3 per il 50% ac<span class=\"_ _3\"></span>quisito in precede<span class=\"_ _3\"></span>nza<span class=\"_ _3\"></span><span class=\"ff1\">;<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _25\"> </span>euro <span class=\"_ _25\"> </span>1.250<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span><span class=\"ff9\">migliaia <span class=\"_ _26\"> </span>relativi <span class=\"_ _25\"> </span>all\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>2<span class=\"_ _3\"></span>019 <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Sevimpor<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>S<span class=\"_ _3\"></span>.L.<span class=\"_ _8\"></span></span> <span class=\"_ _e\"> </span>(ora <span class=\"_ _25\"> </span>fu<span class=\"_ _3\"></span>sa <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>Hermanos<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>Fern<span class=\"lsd\">\u00e1n</span>dez L\u00f3pez S.A.)<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per euro 9.294 m<span class=\"_ _3\"></span>igliaia relativi all\u2019acquisizion<span class=\"_ _3\"></span>e 2019 de<span class=\"_ _3\"></span>l Gruppo Fruttica;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff9\"><span class=\"_ _8\"></span><span class=\"ff1\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _20\"> </span>euro <span class=\"_ _20\"> </span>3.309  migliaia <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>elativi  all\u2019acquisizione <span class=\"_ _20\"> </span>2019 <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>Fruttital <span class=\"_ _20\"> </span>Cagliari <span class=\"_ _20\"> </span>S.r.l.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _20\"> </span>(ora <span class=\"_ _20\"> </span>incorpora  i<span class=\"_ _2\"></span>n<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10\"><span class=\"ff9\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span></span>Fruttital <span class=\"_ _3\"></span>S.r.l.)<span class=\"ff9\">: <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>deriva <span class=\"_ _3\"></span>dall\u2019acquisizione <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>residuo 75%, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>inclu<span class=\"_ _3\"></span>dendo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>iscritto<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>ai sensi dell\u2019IFRS 3 <span class=\"_ _3\"></span>per il 25% acquisito <span class=\"_ _3\"></span>in precedenza;<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro<span class=\"_ _3\"></span> 1<span class=\"_ _3\"></span>.417 <span class=\"ff9\">m<span class=\"_ _3\"></span>igliaia r<span class=\"_ _3\"></span>elativi al<span class=\"_ _3\"></span>l\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>nel <span class=\"_ _3\"></span>2020 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Moncada <span class=\"_ _3\"></span>Frutta <span class=\"_ _3\"></span>S.r.l.<span class=\"_ _3\"></span> (ora<span class=\"_ _3\"></span> fusa <span class=\"_ _3\"></span>in<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>Fruttital <span class=\"_ _25\"> </span>S<span class=\"_ _3\"></span>.r.l.), <span class=\"_ _25\"> </span><span class=\"ff9\">a<span class=\"_ _3\"></span>nche <span class=\"_ _25\"> </span>inc<span class=\"_ _3\"></span>ludendo <span class=\"_ _25\"> </span>quanto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>iscritto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ai <span class=\"_ _26\"> </span>sensi <span class=\"_ _25\"> </span>dell\u2019<span class=\"_ _3\"></span>IFRS <span class=\"_ _25\"> </span>3 <span class=\"_ _26\"> </span>per <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>50% <span class=\"_ _25\"> </span>acquis<span class=\"_ _3\"></span>ito <span class=\"_ _25\"> </span>in<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>precedenza.<span class=\"_ _89\"> </span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _28\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>41<span class=\"_ _3\"></span>.142 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _2b\"> </span>relativi <span class=\"_ _2b\"> </span>all\u2019acquisizion<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>nel <span class=\"_ _20\"> </span>2023 <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>93,3% <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>Gruppo <span class=\"_ _2b\"> </span>Blampin, <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff9\"> </span></span>francese attiva nell\u2019im<span class=\"_ _3\"></span>portazione e d<span class=\"_ _3\"></span>istribuzione di <span class=\"_ _3\"></span>prodotti orto<span class=\"_ _3\"></span>frutticoli; <span class=\"_ _3\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>37.220 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>re<span class=\"_ _3\"></span>lativi <span class=\"_ _f\"></span>all\u2019acquisizione <span class=\"_ _8\"></span>nel <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>100% <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Capexo <span class=\"_ _f\"></span>S.A., <span class=\"_ _28\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _8\"></span>francesi<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10\"><span class=\"ff9\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span></span>attive nell\u2019importaz<span class=\"_ _3\"></span>ione e distribuzione d<span class=\"_ _3\"></span>i prodotti ortofru<span class=\"_ _3\"></span>tticoli; <span class=\"_ _3\"></span><span class=\"ff1\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per euro<span class=\"_ _3\"></span> 8<span class=\"_ _3\"></span>40 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>all\u2019ac<span class=\"_ _3\"></span>quisizione n<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>51% <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>Frutti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Gil S<span class=\"_ _3\"></span>.r.l., <span class=\"_ _8\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _3\"></span>italiana<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10\"><span class=\"ff9\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span></span>attiva nella distribuzio<span class=\"_ _3\"></span>ne dei frutti rossi<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>dello <span class=\"_ _8\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ggetta <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>ammortamento, <span class=\"_ _8\"></span>ma <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ver<span class=\"_ _3\"></span>ifica <span class=\"_ _3\"></span>annuale <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>riduzione<span class=\"_ _89\"> </span> di valore, <span class=\"_ _2\"></span>o pi\u00f9 frequentemente, qualora si verifichino specifici eventi <span class=\"_ _2\"></span>e circostanz<span class=\"_ _3\"></span>e che p<span class=\"_ _2\"></span>ossano<span class=\"_ _3\"></span> far p<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>esumere<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> una <span class=\"_ _f\"></span>riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>(Impairment <span class=\"_ _28\"></span>test). <span class=\"_ _8\"></span>Con <span class=\"_ _f\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span><span class=\"ff9\">tenuta <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>valori <span class=\"_ _f\"></span>dell\u2019avviamento, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>veda <span class=\"_ _f\"></span>il<span class=\"_ _89\"> </span></span><span class=\"ff9\"><span class=\"_ _3\"></span> </span>commento <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>test <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>impairment <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>para<span class=\"_ _3\"></span>grafo <span class=\"_ _8\"></span>\u201cI<span class=\"_ _3\"></span>mpairment <span class=\"_ _f\"></span>test\u201d <span class=\"_ _8\"></span>all\u2019interno<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>sezione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>criteri<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span> valutazione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-648": {
   "value": "NOTA 1. Avvia<span class=\"_ _2\"></span>mento<span class=\"_ _89\"> </span>L\u2019avviamento<span class=\"ff1\"> risul<span class=\"_ _3\"></span>ta iscritto<span class=\"_ _3\"></span> per euro 127.447 <span class=\"_ _3\"></span>migliaia (euro<span class=\"_ _3\"></span> 127.447 mi<span class=\"_ _3\"></span>gliaia al 31 dicembre <span class=\"_ _3\"></span>2023<span class=\"ls18\">).</span></span><table class=\"s w33a h208\" id=\"_69e84319-adb2-48e4-b50d-3106de3b448e\"><tr><td class=\"c x181 y125f wa h36\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y125f w25 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Avviamento </div></td></tr><tr><td class=\"c x181 y1260 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1d9 y1260 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">48.245  </div></td></tr><tr><td class=\"c x181 y1261 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1262 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1d9 y1262 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.202  </div></td></tr><tr><td class=\"c x181 y1263 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1d9 y1263 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1264 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche e Svalutazioni </div></td><td class=\"c x1d9 y1264 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1265 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento </div></td><td class=\"c x1d9 y1265 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1266 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x1d9 y1266 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1267 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1d9 y1267 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">127.447  </div></td></tr><tr><td class=\"c x181 y1268 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1269 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1d9 y1269 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126a wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1d9 y126a w25 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche e Svalutazioni </div></td><td class=\"c x1d9 y126b w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126c wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento </div></td><td class=\"c x1d9 y126c w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126d wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x1d9 y126d w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126e wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1d9 y126e w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">127.447  </div></td></tr></table>La voce<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>espone <span class=\"_ _3\"></span>quanto <span class=\"_ _8\"></span>pagato <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>eccedenza <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>contabil<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>rami <span class=\"_ _3\"></span>aziendali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>dei<span class=\"_ _89\"> </span>patrimoni <span class=\"_ _3\"></span>net<span class=\"_ _3\"></span>ti <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>incorporat<span class=\"_ _3\"></span>e. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019a<span class=\"_ _3\"></span>vviamento, <span class=\"_ _8\"></span>per<span class=\"_ _89\"> </span></span>un <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>tale <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>27.447 <span class=\"_ _28\"> </span>migliaia, <span class=\"_ _28\"> </span>risulta <span class=\"_ _28\"> </span>invariato <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2023. <span class=\"_ _28\"> </span>Al <span class=\"_ _f\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _28\"></span>2024, <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span>continuit\u00e0 <span class=\"_ _e\"> </span>con  quanto <span class=\"_ _e\"> </span>fatto <span class=\"_ _e\"> </span>nell\u2019esercizio <span class=\"_ _e\"> </span>2023, <span class=\"_ _e\"> </span>l\u2019avviamento, <span class=\"_ _e\"> </span>per  un <span class=\"_ _e\"> </span>totale <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>euro <span class=\"_ _25\"> </span><span class=\"ff1\">127.447 <span class=\"_ _e\"> </span>migliaia, <span class=\"_ _e\"> </span>\u00e8<span class=\"_ _89\"> </span></span>interamente allocat<span class=\"_ _3\"></span>o al Gruppo di C<span class=\"_ _3\"></span>GU Distribuzione<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>La voce Goodwill al 31<span class=\"_ _3\"></span> dicembre<span class=\"_ _3\"></span> <span class=\"ls26\">20</span>24 si<span class=\"_ _3\"></span> riferisce:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>720<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>Nuova <span class=\"_ _8\"></span>Banfrut<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l. <span class=\"_ _8\"></span>(societ\u00e0 <span class=\"_ _8\"></span>incor<span class=\"_ _3\"></span>pora<span class=\"ls23\">ta</span> <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>Fruttital<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _f\"></span><span class=\"ls1f\">nel</span> <span class=\"_ _8\"></span>2017): <span class=\"_ _8\"></span>nello<span class=\"_ _89\"> </span></span></span>specifico tale valore de<span class=\"_ _3\"></span>riva principalmente dal<span class=\"_ _3\"></span>l<span class=\"ff9\">\u2019a<span class=\"_ _3\"></span>cquisizione di F<span class=\"_ _3\"></span>erfrutta S<span class=\"_ _3\"></span></span>.r.l.;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro 171 migl<span class=\"_ _3\"></span>iaia ad Az <span class=\"_ _3\"></span>France S.A.S;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">alle <span class=\"_ _2\"></span>differenze <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolida<span class=\"_ _3\"></span>mento <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>elative <span class=\"_ _2\"></span>alle <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>quisizioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Eurofrutas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>S.A. <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Nu<span class=\"_ _3\"></span>ova <span class=\"_ _b\"></span>Ba<span class=\"_ _3\"></span>nfrutta <span class=\"_ _2\"></span>S.r.l.<span class=\"_ _89\"> </span></span></span>(societ\u00e0 <span class=\"_ _8\"></span>fusa <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>incorporazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>Fruttital<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _f\"></span><span class=\"ls1f\">nel</span> <span class=\"_ _8\"></span>2017)<span class=\"ff9\">. <span class=\"_ _8\"></span>L\u2019acquisizion<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>si<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>riferisce <span class=\"_ _8\"></span>al<span class=\"_ _89\"> </span></span>50% <span class=\"_ _2\"></span>rilevato <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>2013 <span class=\"_ _2\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>avente <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>residuo al <span class=\"_ _b\"></span>31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>2014 pari <span class=\"_ _b\"></span>ad euro <span class=\"_ _b\"></span>1.4<span class=\"_ _3\"></span>40 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>mentre<span class=\"_ _89\"> </span>la seconda, avvenuta nel <span class=\"_ _3\"></span>2010, presenta u<span class=\"_ _3\"></span>n valore resid<span class=\"_ _3\"></span>uo pari ad euro 1<span class=\"_ _3\"></span>.375 migliaia<span class=\"_ _8\"></span>;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>9.978 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Hermanos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Fern<span class=\"_ _3\"></span>\u00e1n<span class=\"ff9\">dez<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>L\u00f3pe<span class=\"_ _3\"></span>z <span class=\"_ _8\"></span>S.A.: <span class=\"_ _f\"></span>tale <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>deriva <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019acquisizione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span></span></span></span>residuo <span class=\"_ _2b\"> </span>50% <span class=\"_ _2b\"> </span>avvenuta <span class=\"_ _2b\"> </span><span class=\"ff9\">nel <span class=\"_ _2b\"> </span>2017, <span class=\"_ _2b\"> </span>anche <span class=\"_ _2b\"> </span>includendo <span class=\"_ _20\"> </span>quanto <span class=\"_ _28\"> </span>isc<span class=\"_ _3\"></span>ritto <span class=\"_ _2b\"> </span>ai <span class=\"_ _28\"> </span>sensi <span class=\"_ _2b\"> </span>dell\u2019<span class=\"_ _3\"></span>IFRS <span class=\"_ _28\"> </span>3 <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>50%<span class=\"_ _89\"> </span></span>acquisito in precedenza;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro 1.992 <span class=\"ff9\">migliaia a Galandi S.p.A.: tale valore <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>riva dall\u2019acquisizione del residu<span class=\"_ _3\"></span><span class=\"ff1\">o 50% avvenuta<span class=\"_ _89\"> </span></span></span></span></span>nel 2017, <span class=\"ff9\">anche includ<span class=\"_ _3\"></span>endo quanto iscritto ai<span class=\"_ _3\"></span> sensi dell\u2019IFRS 3<span class=\"_ _3\"></span> per il 50% acqu<span class=\"_ _3\"></span>isito in precedenza;<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _2b\"> </span>euro <span class=\"_ _20\"> </span>17.300 <span class=\"_ _2b\"> </span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>F<span class=\"_ _3\"></span>ruttital <span class=\"_ _2b\"> </span>Firenze<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>(o<span class=\"_ _3\"></span>ra <span class=\"_ _2b\"> </span>fusa <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>Fruttital <span class=\"_ _20\"> </span>S.r.l.): <span class=\"_ _20\"> </span>tale <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>deriva<span class=\"_ _89\"> </span></span></span>dall\u2019acquisizione <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>residu<span class=\"_ _3\"></span><span class=\"ff1\">o <span class=\"_ _e\"> </span>50% <span class=\"_ _3e\"> </span>avv<span class=\"_ _3\"></span>enuta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>2017, <span class=\"_ _e\"> </span>anche <span class=\"_ _e\"> </span>includendo <span class=\"_ _e\"> </span>quanto<span class=\"_ _3\"></span>  iscritt<span class=\"_ _3\"></span>o <span class=\"_ _3e\"> </span>ai <span class=\"_ _e\"> </span>sensi<span class=\"_ _89\"> </span></span>dell\u2019IFRS 3 per il 50% ac<span class=\"_ _3\"></span>quisito in precede<span class=\"_ _3\"></span>nza<span class=\"_ _3\"></span><span class=\"ff1\">;<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _25\"> </span>euro <span class=\"_ _25\"> </span>1.250<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span><span class=\"ff9\">migliaia <span class=\"_ _26\"> </span>relativi <span class=\"_ _25\"> </span>all\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>2<span class=\"_ _3\"></span>019 <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Sevimpor<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>S<span class=\"_ _3\"></span>.L.<span class=\"_ _8\"></span></span> <span class=\"_ _e\"> </span>(ora <span class=\"_ _25\"> </span>fu<span class=\"_ _3\"></span>sa <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>Hermanos<span class=\"_ _89\"> </span></span></span>Fern<span class=\"lsd\">\u00e1n</span>dez L\u00f3pez S.A.)<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per euro 9.294 m<span class=\"_ _3\"></span>igliaia relativi all\u2019acquisizion<span class=\"_ _3\"></span>e 2019 de<span class=\"_ _3\"></span>l Gruppo Fruttica;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _20\"> </span>euro <span class=\"_ _20\"> </span>3.309  migliaia <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>elativi  all\u2019acquisizione <span class=\"_ _20\"> </span>2019 <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>Fruttital <span class=\"_ _20\"> </span>Cagliari <span class=\"_ _20\"> </span>S.r.l.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _20\"> </span>(ora <span class=\"_ _20\"> </span>incorpora  i<span class=\"_ _2\"></span>n<span class=\"_ _89\"> </span></span></span></span>Fruttital <span class=\"_ _3\"></span>S.r.l.)<span class=\"ff9\">: <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>deriva <span class=\"_ _3\"></span>dall\u2019acquisizione <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>residuo 75%, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>inclu<span class=\"_ _3\"></span>dendo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>iscritto<span class=\"_ _89\"> </span></span>ai sensi dell\u2019IFRS 3 <span class=\"_ _3\"></span>per il 25% acquisito <span class=\"_ _3\"></span>in precedenza;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro<span class=\"_ _3\"></span> 1<span class=\"_ _3\"></span>.417 <span class=\"ff9\">m<span class=\"_ _3\"></span>igliaia r<span class=\"_ _3\"></span>elativi al<span class=\"_ _3\"></span>l\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>nel <span class=\"_ _3\"></span>2020 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Moncada <span class=\"_ _3\"></span>Frutta <span class=\"_ _3\"></span>S.r.l.<span class=\"_ _3\"></span> (ora<span class=\"_ _3\"></span> fusa <span class=\"_ _3\"></span>in<span class=\"_ _89\"> </span></span></span>Fruttital <span class=\"_ _25\"> </span>S<span class=\"_ _3\"></span>.r.l.), <span class=\"_ _25\"> </span><span class=\"ff9\">a<span class=\"_ _3\"></span>nche <span class=\"_ _25\"> </span>inc<span class=\"_ _3\"></span>ludendo <span class=\"_ _25\"> </span>quanto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>iscritto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ai <span class=\"_ _26\"> </span>sensi <span class=\"_ _25\"> </span>dell\u2019<span class=\"_ _3\"></span>IFRS <span class=\"_ _25\"> </span>3 <span class=\"_ _26\"> </span>per <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>50% <span class=\"_ _25\"> </span>acquis<span class=\"_ _3\"></span>ito <span class=\"_ _25\"> </span>in<span class=\"_ _89\"> </span></span>precedenza.<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _28\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>41<span class=\"_ _3\"></span>.142 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _2b\"> </span>relativi <span class=\"_ _2b\"> </span>all\u2019acquisizion<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>nel <span class=\"_ _20\"> </span>2023 <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>93,3% <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>Gruppo <span class=\"_ _2b\"> </span>Blampin, <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _89\"> </span></span></span>francese attiva nell\u2019im<span class=\"_ _3\"></span>portazione e d<span class=\"_ _3\"></span>istribuzione di <span class=\"_ _3\"></span>prodotti orto<span class=\"_ _3\"></span>frutticoli; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>37.220 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>re<span class=\"_ _3\"></span>lativi <span class=\"_ _f\"></span>all\u2019acquisizione <span class=\"_ _8\"></span>nel <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>100% <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Capexo <span class=\"_ _f\"></span>S.A., <span class=\"_ _28\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _8\"></span>francesi<span class=\"_ _89\"> </span></span></span></span>attive nell\u2019importaz<span class=\"_ _3\"></span>ione e distribuzione d<span class=\"_ _3\"></span>i prodotti ortofru<span class=\"_ _3\"></span>tticoli; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per euro<span class=\"_ _3\"></span> 8<span class=\"_ _3\"></span>40 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>all\u2019ac<span class=\"_ _3\"></span>quisizione n<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>51% <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>Frutti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Gil S<span class=\"_ _3\"></span>.r.l., <span class=\"_ _8\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _3\"></span>italiana<span class=\"_ _89\"> </span></span></span></span>attiva nella distribuzio<span class=\"_ _3\"></span>ne dei frutti rossi<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>dello <span class=\"_ _8\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ggetta <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>ammortamento, <span class=\"_ _8\"></span>ma <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ver<span class=\"_ _3\"></span>ifica <span class=\"_ _3\"></span>annuale <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>riduzione<span class=\"_ _89\"> </span>di valore, <span class=\"_ _2\"></span>o pi\u00f9 frequentemente, qualora si verifichino specifici eventi <span class=\"_ _2\"></span>e circostanz<span class=\"_ _3\"></span>e che p<span class=\"_ _2\"></span>ossano<span class=\"_ _3\"></span> far p<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>esumere<span class=\"_ _89\"> </span>una <span class=\"_ _f\"></span>riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>(Impairment <span class=\"_ _28\"></span>test). <span class=\"_ _8\"></span>Con <span class=\"_ _f\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span><span class=\"ff9\">tenuta <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>valori <span class=\"_ _f\"></span>dell\u2019avviamento, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>veda <span class=\"_ _f\"></span>il<span class=\"_ _89\"> </span></span>commento <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>test <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>impairment <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>para<span class=\"_ _3\"></span>grafo <span class=\"_ _8\"></span>\u201cI<span class=\"_ _3\"></span>mpairment <span class=\"_ _f\"></span>test\u201d <span class=\"_ _8\"></span>all\u2019interno<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>sezione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>criteri<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>valutazione. NOTA 2<span class=\"ls9e\">. </span><span class=\"ff3\">Atti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>it\u00e0 immateriali<span class=\"_ _2\"></span> diverse dall\u2019avvia<span class=\"_ _2\"></span>mento<span class=\"ff4\"> </span></span><table class=\"s w33b h209\" id=\"_dd76b9dd-5af6-479d-b65f-78fc6bb1b8e3\"><tr><td></td><td class=\"c x1e9 y126f w33c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Diritti di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1270 w33d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Concessioni,<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1271 w33e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">brevetto<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1272 w33f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">licenze,<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y1271 w340 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y1273 w13f h134\"><div class=\"t m0 xa h12 yb8e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e9 y1274 w341 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">industr.le e di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1275 w342 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">marchi e<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y1274 w343 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">in corso e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y1273 w143 h134\"><div class=\"t m0 xa h12 yb8e ff4 fs7 fc2 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1e8 y1273 w144 h134\"><div class=\"t m0 xa h12 yb8e ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1e9 y1276 w344 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">utilizzaz.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1277 w345 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">diritti simili</div></td><td class=\"c x1eb y1276 w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1278 w347 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">opere ingegno<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1279 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1279 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.325  </div></td><td class=\"c x1ed y1279 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.211  </div></td><td class=\"c x1ee y1279 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">167  </div></td><td class=\"c x1ca y1279 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">924  </div></td><td class=\"c x1e8 y1279 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">23.627  </div></td></tr><tr><td class=\"c x181 y127a w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y127a w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(3.478) </div></td><td class=\"c x1ed y127a w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.249) </div></td><td class=\"c x1ee y127a w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127a w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(881) </div></td><td class=\"c x1e8 y127a w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.607) </div></td></tr><tr><td class=\"c x181 y127b w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1ec y127b w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.848  </div></td><td class=\"c x1ed y127b w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.962  </div></td><td class=\"c x1ee y127b w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">167  </div></td><td class=\"c x1ca y127b w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">43  </div></td><td class=\"c x1e8 y127b w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.020  </div></td></tr><tr><td class=\"c x181 y127c w13f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y127d w13f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ec y127d w140 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.334  </div></td><td class=\"c x1ed y127d w141 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">134  </div></td><td class=\"c x1ee y127d w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">210  </div></td><td class=\"c x1ca y127d w143 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y127d w144 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.687  </div></td></tr><tr><td class=\"c x181 y127e w13f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo storico </div></td><td class=\"c x1ec y127e w140 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y127e w141 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(204) </div></td><td class=\"c x1ee y127e w142 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127e w143 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y127e w144 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(204) </div></td></tr><tr><td class=\"c x181 y127f w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo amm.to </div></td><td class=\"c x1ec y127f w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y127f w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">204  </div></td><td class=\"c x1ee y127f w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127f w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y127f w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">204  </div></td></tr><tr><td class=\"c x181 y1280 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo storico </div></td><td class=\"c x1ec y1280 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1ed y1280 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x1ee y1280 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(18) </div></td><td class=\"c x1ca y1280 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(14) </div></td><td class=\"c x1e8 y1280 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">137 </div></td></tr><tr><td class=\"c x181 y1281 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo ammortamento </div></td><td class=\"c x1ec y1281 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x1ed y1281 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y1281 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1281 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x1e8 y1281 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">24  </div></td></tr><tr><td class=\"c x181 y1282 w13f h11\"><div class=\"t m0 xa h14 y7d3 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 yab5 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1ec y1282 w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">71  </div></td><td class=\"c x1ed y1282 w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">350  </div></td><td class=\"c x1ee y1282 w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1282 w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">110  </div></td><td class=\"c x1e8 y1282 w144 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">531  </div></td></tr><tr><td class=\"c x181 y1283 w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 y9a5 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1ec y1283 w140 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(62) </div></td><td class=\"c x1ed y1283 w141 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(270) </div></td><td class=\"c x1ee y1283 w142 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1283 w143 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(2) </div></td><td class=\"c x1e8 y1283 w144 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td></tr><tr><td class=\"c x181 y1284 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1ec y1284 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.001) </div></td><td class=\"c x1ed y1284 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(615) </div></td><td class=\"c x1ee y1284 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1284 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15) </div></td><td class=\"c x1e8 y1284 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.631) </div></td></tr><tr><td class=\"c x181 y1285 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1285 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.723  </div></td><td class=\"c x1ed y1285 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.667  </div></td><td class=\"c x1ee y1285 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1285 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.029  </div></td><td class=\"c x1e8 y1285 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.778  </div></td></tr><tr><td class=\"c x181 y1286 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y1286 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.532) </div></td><td class=\"c x1ed y1286 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.930) </div></td><td class=\"c x1ee y1286 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1286 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(884) </div></td><td class=\"c x1e8 y1286 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(15.345) </div></td></tr><tr><td class=\"c x181 y1287 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1ec y1287 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.192  </div></td><td class=\"c x1ed y1287 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.737  </div></td><td class=\"c x1ee y1287 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1287 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">145  </div></td><td class=\"c x1e8 y1287 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.433  </div></td></tr></table><table class=\"s w348 h20a\" id=\"_aca31c99-d26b-4d44-ae58-817d2672c354\"><tr><td></td><td class=\"c x1e9 y1288 w33c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Diritti di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1289 w33d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Concessioni,<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y128a w33e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">brevetto<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y128b w33f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">licenze,<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y128a w340 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y128c w13f h134\"><div class=\"t m0 xa h12 yba3 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e9 y128d w349 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">industr.le <span class=\"ls11\">e di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x1ea y128e w342 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">marchi e<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y128d w343 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">in corso e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y128c w143 h134\"><div class=\"t m0 xa h12 yba3 ff4 fs7 fc2 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1e8 y128c wf2 h134\"><div class=\"t m0 xa h12 yba3 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1e9 y128f w344 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">utilizzaz.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1290 w345 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">diritti simili</div></td><td class=\"c x1eb y128f w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1291 w347 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">opere ingegno<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1292 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1292 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.723  </div></td><td class=\"c x1ed y1292 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.667  </div></td><td class=\"c x1ee y1292 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1292 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.029  </div></td><td class=\"c x1e8 y1292 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.778  </div></td></tr><tr><td class=\"c x181 y1293 w13f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y1293 w140 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(4.532) </div></td><td class=\"c x1ed y1293 w141 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(9.930) </div></td><td class=\"c x1ee y1293 w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1293 w143 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(884) </div></td><td class=\"c x1e8 y1293 wf2 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(15.345) </div></td></tr><tr><td class=\"c x181 y1294 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1ec y1294 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.192  </div></td><td class=\"c x1ed y1294 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.737  </div></td><td class=\"c x1ee y1294 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1294 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">145  </div></td><td class=\"c x1e8 y1294 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.433  </div></td></tr><tr><td class=\"c x181 y1295 w13f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1296 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ec y1296 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">615  </div></td><td class=\"c x1ed y1296 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">670  </div></td><td class=\"c x1ee y1296 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">46 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y1296 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">339 <span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y1296 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.671  </div></td></tr><tr><td class=\"c x181 y1297 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo storico </div></td><td class=\"c x1ec y1297 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y1297 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15) </div></td><td class=\"c x1ee y1297 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1ca y1297 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y1297 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x181 y1298 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo amm.to </div></td><td class=\"c x1ec y1298 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y1298 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td><td class=\"c x1ee y1298 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1298 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y1298 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td></tr><tr><td class=\"c x181 y1299 w13f h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo storico </div></td><td class=\"c x1ec y1299 w140 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(5) </div></td><td class=\"c x1ed y1299 w141 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(229) </div></td><td class=\"c x1ee y1299 w142 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(313) </div></td><td class=\"c x1ca y1299 w143 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">355  </div></td><td class=\"c x1e8 y1299 wf2 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(192) </div></td></tr><tr><td class=\"c x181 y129a w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo ammortamento </div></td><td class=\"c x1ec y129a w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">5 <span class=\"ls0\"> </span></div></td><td class=\"c x1ed y129a w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">354  </div></td><td class=\"c x1ee y129a w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129a w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(147) </div></td><td class=\"c x1e8 y129a wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">212  </div></td></tr><tr><td class=\"c x181 y129b w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 y9a5 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1ec y129b w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y129b w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y129b w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129b w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y129b wf2 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y129c w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 yab5 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1ec y129c w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y129c w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y129c w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129c w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y129c wf2 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y129d w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1ec y129d w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(976) </div></td><td class=\"c x1ed y129d w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(639) </div></td><td class=\"c x1ee y129d w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129d w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(128) </div></td><td class=\"c x1e8 y129d wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.743) </div></td></tr><tr><td class=\"c x181 y129e w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y129e w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.334  </div></td><td class=\"c x1ed y129e w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.093  </div></td><td class=\"c x1ee y129e w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">86  </div></td><td class=\"c x1ca y129e w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.723  </div></td><td class=\"c x1e8 y129e wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.236  </div></td></tr><tr><td class=\"c x181 y129f w13f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y129f w140 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(5.503) </div></td><td class=\"c x1ed y129f w141 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(10.200) </div></td><td class=\"c x1ee y129f w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129f w143 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(1.159) </div></td><td class=\"c x1e8 y129f wf2 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(16.862) </div></td></tr><tr><td class=\"c x181 y12a0 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1ec y12a0 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.831  </div></td><td class=\"c x1ed y12a0 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.893  </div></td><td class=\"c x1ee y12a0 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">86  </div></td><td class=\"c x1ca y12a0 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">564  </div></td><td class=\"c x1e8 y12a0 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.374  </div></td></tr></table>Nell\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff1\">4 <span class=\"_ _3\"></span></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>all\u2019avviamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sono<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>decrementat<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span><span class=\"ls46\">58</span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span>effetto principalmente <span class=\"_ _2\"></span>di ammortame<span class=\"_ _3\"></span>nti p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r euro <span class=\"_ _2\"></span>1.743 migliaia, decrementi <span class=\"_ _2\"></span>per euro 6 <span class=\"_ _2\"></span>migliaia, parzialmente<span class=\"_ _89\"> </span>compensate da <span class=\"_ _3\"></span>investiment<span class=\"_ _3\"></span>i per euro 1.671 <span class=\"_ _3\"></span>migliaia e ri<span class=\"_ _3\"></span>classifiche per euro <span class=\"_ _3\"></span><span class=\"ls31\">20</span> migliaia.<span class=\"_ _89\"> </span>Si segnala<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _8\"></span>non si<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>verificate <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> val<span class=\"_ _3\"></span>utazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile<span class=\"_ _89\"> </span>delle attivit\u00e0 <span class=\"_ _2\"></span>immater<span class=\"_ _3\"></span>iali <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>iverse dall\u2019avviamento, nella scelta <span class=\"_ _2\"></span>del metodo di <span class=\"_ _2\"></span>ammo<span class=\"_ _3\"></span>rtamento, n\u00e9 <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>e siano <span class=\"_ _2\"></span>stati<span class=\"_ _89\"> </span>individuati  indicatori  endogen<span class=\"ff9\">i  ed  esogeni <span class=\"_ _20\"> </span>che  diano  un\u2019indicazione  che  le <span class=\"_ _20\"> </span>immobilizzazioni  immateriali<span class=\"_ _89\"> </span></span>possano aver subito una rid<span class=\"_ _3\"></span>uzione di valo<span class=\"_ _3\"></span>re.<span class=\"_ _89\"> </span> Non <span class=\"_ _f\"></span>si <span class=\"_ _28\"></span>segnalano <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"></span>immateriali <span class=\"_ _f\"></span>di<span class=\"_ _3\"></span>verse <span class=\"_ _28\"></span>dall\u2019avviamento <span class=\"_ _28\"></span>riclassificate <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>\u201cAttivit\u00e0 <span class=\"_ _f\"></span>possedut<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>la<span class=\"_ _89\"> </span>vendita\u201d. Diritti brevetto i<span class=\"_ _3\"></span>ndustriale e <span class=\"_ _3\"></span>di utilizzazio<span class=\"_ _3\"></span>ne <span class=\"ffa\">op<span class=\"_ _3\"></span>ere dell\u2019ingegno<span class=\"_ _89\"> </span></span>La <span class=\"_ _8\"></span>posta <span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>pone <span class=\"_ _8\"></span>costi <span class=\"_ _f\"></span>sostenuti <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>fronte <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>program<span class=\"_ _3\"></span>mi <span class=\"_ _8\"></span>software <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>lic<span class=\"_ _3\"></span>enze <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>dotato <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gruppo; <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>variazione <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>diminuz<span class=\"_ _3\"></span>ione <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>euro  361 <span class=\"_ _2b\"> </span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _20\"> </span>dovuta <span class=\"_ _20\"> </span>principalmente <span class=\"_ _20\"> </span>ad <span class=\"_ _20\"> </span>ammortament<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _20\"> </span>976<span class=\"_ _89\"> </span>migliaia, parzialmente<span class=\"_ _3\"></span> compensate da <span class=\"_ _3\"></span>inv<span class=\"_ _3\"></span>estimenti per euro<span class=\"_ _3\"></span> 615 miglia<span class=\"_ _3\"></span>ia.<span class=\"_ _89\"> </span>Concessioni, licenze<span class=\"_ _3\"></span> e marchi<span class=\"_ _89\"> </span>Questa linea di cont<span class=\"_ _3\"></span>o espone essenz<span class=\"_ _3\"></span>ialmente qua<span class=\"_ _3\"></span>nto pagato a tito<span class=\"_ _3\"></span>lo di concessione <span class=\"_ _3\"></span>per l\u2019esercizio d<span class=\"_ _3\"></span>elle attivit\u00e0<span class=\"_ _89\"> </span>commerciali <span class=\"_ _2\"></span>(magazzin<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>posti <span class=\"_ _2\"></span>vendita) <span class=\"_ _2\"></span>ubicati <span class=\"_ _2\"></span>all\u2019int<span class=\"_ _3\"></span>erno <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>me<span class=\"_ _3\"></span>rcati <span class=\"_ _2\"></span>generali, <span class=\"_ _2\"></span>am<span class=\"_ _3\"></span>mortizzate <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>funzione <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>durata <span class=\"_ _f\"></span>della <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>oncessione <span class=\"_ _f\"></span><span class=\"ff9\">stessa, <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>spese <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019utilizzo <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>programmi <span class=\"_ _f\"></span>software <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>licenza <span class=\"_ _f\"></span>d\u2019uso, <span class=\"_ _f\"></span>ammortizzati<span class=\"_ _89\"> </span></span>mediamente <span class=\"_ _2b\"> </span>lungo <span class=\"_ _28\"> </span>u<span class=\"_ _3\"></span>n <span class=\"_ _2b\"> </span>periodo <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>tre <span class=\"_ _2b\"> </span>anni, <span class=\"_ _2b\"> </span>i <span class=\"_ _28\"> </span>marc<span class=\"_ _3\"></span>hi <span class=\"_ _2b\"> </span>commerciali, <span class=\"_ _2b\"> </span>ammortizzati<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>su <span class=\"_ _2b\"> </span>un <span class=\"_ _28\"> </span>arco <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>10 <span class=\"_ _28\"> </span>ann<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>La<span class=\"_ _89\"> </span>variazione <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>aumento <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>156 <span class=\"_ _e\"> </span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>riflette <span class=\"_ _e\"> </span>principalmente<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>investimen<span class=\"_ _3\"></span>ti <span class=\"_ _3e\"> </span>p<span class=\"_ _3\"></span>er <span class=\"_ _3e\"> </span>eu<span class=\"_ _3\"></span>ro <span class=\"_ _e\"> </span>670 <span class=\"_ _e\"> </span>migliaia,<span class=\"_ _89\"> </span>riclassifiche per euro 1<span class=\"_ _3\"></span>25 migliaia, parzial<span class=\"_ _3\"></span>mente compensa<span class=\"_ _3\"></span>ta da ammortame<span class=\"_ _3\"></span>nti per euro 639 m<span class=\"_ _3\"></span>igliaia<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Immobilizzazioni in cor<span class=\"_ _3\"></span>so e acconti<span class=\"_ _89\"> </span>La <span class=\"_ _f\"></span>posta <span class=\"_ _28\"> </span>riflette <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>investimenti <span class=\"_ _28\"></span>effettuati <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>corso <span class=\"_ _f\"></span>d\u2019<span class=\"_ _3\"></span>anno <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>ancora <span class=\"_ _28\"> </span>operativi <span class=\"_ _28\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _28\"> </span>di <span class=\"_ _f\"></span>chiusura <span class=\"_ _28\"></span>del<span class=\"_ _89\"> </span>periodo <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span><span class=\"ls28\">46</span> <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>essenzialmente <span class=\"_ _8\"></span>riferiti <span class=\"_ _3\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>upgrade <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>sist<span class=\"_ _3\"></span>emi <span class=\"_ _3\"></span>E.R.P.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>soddisfare <span class=\"_ _3\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>necess<span class=\"_ _3\"></span>it\u00e0<span class=\"_ _89\"> </span>sempre pi\u00f9 crescent<span class=\"_ _3\"></span>i del Gruppo<span class=\"_ _3\"></span> e riclassif<span class=\"_ _3\"></span>iche in quant<span class=\"_ _3\"></span>o entrati in funzione<span class=\"_ _3\"></span> per euro 313 migl<span class=\"_ _3\"></span>iaia<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span>Altre immobilizz<span class=\"_ _3\"></span>azioni immateriali<span class=\"_ _8\"></span> Trattasi <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>categoria <span class=\"_ _2a\"> </span>residuale <span class=\"_ _14\"> </span>co<span class=\"_ _3\"></span>mprendente <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>neri <span class=\"_ _14\"> </span>so<span class=\"_ _3\"></span>stenuti <span class=\"_ _2a\"> </span>per <span class=\"_ _14\"> </span>lo <span class=\"_ _2a\"> </span>sviluppo <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>programmi <span class=\"_ _2a\"> </span>interni ammortizzati <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span><span class=\"ff9\">funzio<span class=\"_ _3\"></span>ne <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>ris<span class=\"_ _3\"></span>pettivi <span class=\"_ _27\"> </span>periodi <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>utilit\u00e0, <span class=\"_ _27\"> </span>l\u2019incremento <span class=\"_ _27\"> </span>dell<span class=\"_ _3\"></span>\u2019esercizio <span class=\"_ _27\"> </span>\u00e8 <span class=\"_ _27\"> </span>ricond<span class=\"_ _3\"></span>ucibile <span class=\"_ _27\"> </span>a<span class=\"_ _8\"></span></span> investimenti <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>euro <span class=\"_ _27\"> </span><span class=\"ls13\">339</span> <span class=\"_ _27\"> </span>migliaia, <span class=\"_ _27\"> </span>riclassific<span class=\"_ _3\"></span>he <span class=\"_ _26\"> </span>per <span class=\"_ _2e\"> </span>euro <span class=\"_ _27\"> </span>208 <span class=\"_ _26\"> </span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _27\"> </span>parzialmente <span class=\"_ _27\"> </span>compensato <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>a ammortamenti per euro 1<span class=\"_ _3\"></span>28 miglia<span class=\"_ _3\"></span>ia.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-714": {
   "value": "NOTA 1. Avvia<span class=\"_ _2\"></span>mento<span class=\"_ _89\"> </span>L\u2019avviamento<span class=\"ff1\"> risul<span class=\"_ _3\"></span>ta iscritto<span class=\"_ _3\"></span> per euro 127.447 <span class=\"_ _3\"></span>migliaia (euro<span class=\"_ _3\"></span> 127.447 mi<span class=\"_ _3\"></span>gliaia al 31 dicembre <span class=\"_ _3\"></span>2023<span class=\"ls18\">).</span></span><table class=\"s w33a h208\" id=\"_69e84319-adb2-48e4-b50d-3106de3b448e\"><tr><td class=\"c x181 y125f wa h36\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y125f w25 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Avviamento </div></td></tr><tr><td class=\"c x181 y1260 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1d9 y1260 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">48.245  </div></td></tr><tr><td class=\"c x181 y1261 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1262 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1d9 y1262 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.202  </div></td></tr><tr><td class=\"c x181 y1263 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1d9 y1263 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1264 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche e Svalutazioni </div></td><td class=\"c x1d9 y1264 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1265 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento </div></td><td class=\"c x1d9 y1265 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1266 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x1d9 y1266 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1267 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1d9 y1267 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">127.447  </div></td></tr><tr><td class=\"c x181 y1268 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1269 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1d9 y1269 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126a wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1d9 y126a w25 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche e Svalutazioni </div></td><td class=\"c x1d9 y126b w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126c wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento </div></td><td class=\"c x1d9 y126c w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126d wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x1d9 y126d w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y126e wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1d9 y126e w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">127.447  </div></td></tr></table>La voce<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>espone <span class=\"_ _3\"></span>quanto <span class=\"_ _8\"></span>pagato <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>eccedenza <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>contabil<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>rami <span class=\"_ _3\"></span>aziendali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>dei<span class=\"_ _89\"> </span>patrimoni <span class=\"_ _3\"></span>net<span class=\"_ _3\"></span>ti <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>quisite <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>incorporat<span class=\"_ _3\"></span>e. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019a<span class=\"_ _3\"></span>vviamento, <span class=\"_ _8\"></span>per<span class=\"_ _89\"> </span></span>un <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>tale <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>27.447 <span class=\"_ _28\"> </span>migliaia, <span class=\"_ _28\"> </span>risulta <span class=\"_ _28\"> </span>invariato <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2023. <span class=\"_ _28\"> </span>Al <span class=\"_ _f\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _28\"></span>2024, <span class=\"_ _f\"></span>in<span class=\"_ _89\"> </span>continuit\u00e0 <span class=\"_ _e\"> </span>con  quanto <span class=\"_ _e\"> </span>fatto <span class=\"_ _e\"> </span>nell\u2019esercizio <span class=\"_ _e\"> </span>2023, <span class=\"_ _e\"> </span>l\u2019avviamento, <span class=\"_ _e\"> </span>per  un <span class=\"_ _e\"> </span>totale <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>euro <span class=\"_ _25\"> </span><span class=\"ff1\">127.447 <span class=\"_ _e\"> </span>migliaia, <span class=\"_ _e\"> </span>\u00e8<span class=\"_ _89\"> </span></span>interamente allocat<span class=\"_ _3\"></span>o al Gruppo di C<span class=\"_ _3\"></span>GU Distribuzione<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>La voce Goodwill al 31<span class=\"_ _3\"></span> dicembre<span class=\"_ _3\"></span> <span class=\"ls26\">20</span>24 si<span class=\"_ _3\"></span> riferisce:<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>720<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>Nuova <span class=\"_ _8\"></span>Banfrut<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l. <span class=\"_ _8\"></span>(societ\u00e0 <span class=\"_ _8\"></span>incor<span class=\"_ _3\"></span>pora<span class=\"ls23\">ta</span> <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>Fruttital<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _f\"></span><span class=\"ls1f\">nel</span> <span class=\"_ _8\"></span>2017): <span class=\"_ _8\"></span>nello<span class=\"_ _89\"> </span></span></span>specifico tale valore de<span class=\"_ _3\"></span>riva principalmente dal<span class=\"_ _3\"></span>l<span class=\"ff9\">\u2019a<span class=\"_ _3\"></span>cquisizione di F<span class=\"_ _3\"></span>erfrutta S<span class=\"_ _3\"></span></span>.r.l.;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro 171 migl<span class=\"_ _3\"></span>iaia ad Az <span class=\"_ _3\"></span>France S.A.S;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">alle <span class=\"_ _2\"></span>differenze <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolida<span class=\"_ _3\"></span>mento <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>elative <span class=\"_ _2\"></span>alle <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>quisizioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Eurofrutas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>S.A. <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Nu<span class=\"_ _3\"></span>ova <span class=\"_ _b\"></span>Ba<span class=\"_ _3\"></span>nfrutta <span class=\"_ _2\"></span>S.r.l.<span class=\"_ _89\"> </span></span></span>(societ\u00e0 <span class=\"_ _8\"></span>fusa <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>incorporazione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>Fruttital<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _f\"></span><span class=\"ls1f\">nel</span> <span class=\"_ _8\"></span>2017)<span class=\"ff9\">. <span class=\"_ _8\"></span>L\u2019acquisizion<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>si<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>riferisce <span class=\"_ _8\"></span>al<span class=\"_ _89\"> </span></span>50% <span class=\"_ _2\"></span>rilevato <span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>2013 <span class=\"_ _2\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>avente <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>residuo al <span class=\"_ _b\"></span>31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>2014 pari <span class=\"_ _b\"></span>ad euro <span class=\"_ _b\"></span>1.4<span class=\"_ _3\"></span>40 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>mentre<span class=\"_ _89\"> </span>la seconda, avvenuta nel <span class=\"_ _3\"></span>2010, presenta u<span class=\"_ _3\"></span>n valore resid<span class=\"_ _3\"></span>uo pari ad euro 1<span class=\"_ _3\"></span>.375 migliaia<span class=\"_ _8\"></span>;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>9.978 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Hermanos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Fern<span class=\"_ _3\"></span>\u00e1n<span class=\"ff9\">dez<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>L\u00f3pe<span class=\"_ _3\"></span>z <span class=\"_ _8\"></span>S.A.: <span class=\"_ _f\"></span>tale <span class=\"_ _8\"></span>valore <span class=\"_ _f\"></span>deriva <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019acquisizione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>el<span class=\"_ _89\"> </span></span></span></span>residuo <span class=\"_ _2b\"> </span>50% <span class=\"_ _2b\"> </span>avvenuta <span class=\"_ _2b\"> </span><span class=\"ff9\">nel <span class=\"_ _2b\"> </span>2017, <span class=\"_ _2b\"> </span>anche <span class=\"_ _2b\"> </span>includendo <span class=\"_ _20\"> </span>quanto <span class=\"_ _28\"> </span>isc<span class=\"_ _3\"></span>ritto <span class=\"_ _2b\"> </span>ai <span class=\"_ _28\"> </span>sensi <span class=\"_ _2b\"> </span>dell\u2019<span class=\"_ _3\"></span>IFRS <span class=\"_ _28\"> </span>3 <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>il <span class=\"_ _2b\"> </span>50%<span class=\"_ _89\"> </span></span>acquisito in precedenza;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro 1.992 <span class=\"ff9\">migliaia a Galandi S.p.A.: tale valore <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>riva dall\u2019acquisizione del residu<span class=\"_ _3\"></span><span class=\"ff1\">o 50% avvenuta<span class=\"_ _89\"> </span></span></span></span></span>nel 2017, <span class=\"ff9\">anche includ<span class=\"_ _3\"></span>endo quanto iscritto ai<span class=\"_ _3\"></span> sensi dell\u2019IFRS 3<span class=\"_ _3\"></span> per il 50% acqu<span class=\"_ _3\"></span>isito in precedenza;<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _2b\"> </span>euro <span class=\"_ _20\"> </span>17.300 <span class=\"_ _2b\"> </span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>F<span class=\"_ _3\"></span>ruttital <span class=\"_ _2b\"> </span>Firenze<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>(o<span class=\"_ _3\"></span>ra <span class=\"_ _2b\"> </span>fusa <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>Fruttital <span class=\"_ _20\"> </span>S.r.l.): <span class=\"_ _20\"> </span>tale <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>deriva<span class=\"_ _89\"> </span></span></span>dall\u2019acquisizione <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>residu<span class=\"_ _3\"></span><span class=\"ff1\">o <span class=\"_ _e\"> </span>50% <span class=\"_ _3e\"> </span>avv<span class=\"_ _3\"></span>enuta <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>2017, <span class=\"_ _e\"> </span>anche <span class=\"_ _e\"> </span>includendo <span class=\"_ _e\"> </span>quanto<span class=\"_ _3\"></span>  iscritt<span class=\"_ _3\"></span>o <span class=\"_ _3e\"> </span>ai <span class=\"_ _e\"> </span>sensi<span class=\"_ _89\"> </span></span>dell\u2019IFRS 3 per il 50% ac<span class=\"_ _3\"></span>quisito in precede<span class=\"_ _3\"></span>nza<span class=\"_ _3\"></span><span class=\"ff1\">;<span class=\"_ _89\"> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per <span class=\"_ _25\"> </span>euro <span class=\"_ _25\"> </span>1.250<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span><span class=\"ff9\">migliaia <span class=\"_ _26\"> </span>relativi <span class=\"_ _25\"> </span>all\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>2<span class=\"_ _3\"></span>019 <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Sevimpor<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>S<span class=\"_ _3\"></span>.L.<span class=\"_ _8\"></span></span> <span class=\"_ _e\"> </span>(ora <span class=\"_ _25\"> </span>fu<span class=\"_ _3\"></span>sa <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>Hermanos<span class=\"_ _89\"> </span></span></span>Fern<span class=\"lsd\">\u00e1n</span>dez L\u00f3pez S.A.)<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per euro 9.294 m<span class=\"_ _3\"></span>igliaia relativi all\u2019acquisizion<span class=\"_ _3\"></span>e 2019 de<span class=\"_ _3\"></span>l Gruppo Fruttica;<span class=\"_ _89\"> </span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _20\"> </span>euro <span class=\"_ _20\"> </span>3.309  migliaia <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>elativi  all\u2019acquisizione <span class=\"_ _20\"> </span>2019 <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>Fruttital <span class=\"_ _20\"> </span>Cagliari <span class=\"_ _20\"> </span>S.r.l.<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _20\"> </span>(ora <span class=\"_ _20\"> </span>incorpora  i<span class=\"_ _2\"></span>n<span class=\"_ _89\"> </span></span></span></span>Fruttital <span class=\"_ _3\"></span>S.r.l.)<span class=\"ff9\">: <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>deriva <span class=\"_ _3\"></span>dall\u2019acquisizione <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>residuo 75%, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>inclu<span class=\"_ _3\"></span>dendo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>iscritto<span class=\"_ _89\"> </span></span>ai sensi dell\u2019IFRS 3 <span class=\"_ _3\"></span>per il 25% acquisito <span class=\"_ _3\"></span>in precedenza;<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">per euro<span class=\"_ _3\"></span> 1<span class=\"_ _3\"></span>.417 <span class=\"ff9\">m<span class=\"_ _3\"></span>igliaia r<span class=\"_ _3\"></span>elativi al<span class=\"_ _3\"></span>l\u2019acquisizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>nel <span class=\"_ _3\"></span>2020 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Moncada <span class=\"_ _3\"></span>Frutta <span class=\"_ _3\"></span>S.r.l.<span class=\"_ _3\"></span> (ora<span class=\"_ _3\"></span> fusa <span class=\"_ _3\"></span>in<span class=\"_ _89\"> </span></span></span>Fruttital <span class=\"_ _25\"> </span>S<span class=\"_ _3\"></span>.r.l.), <span class=\"_ _25\"> </span><span class=\"ff9\">a<span class=\"_ _3\"></span>nche <span class=\"_ _25\"> </span>inc<span class=\"_ _3\"></span>ludendo <span class=\"_ _25\"> </span>quanto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>iscritto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ai <span class=\"_ _26\"> </span>sensi <span class=\"_ _25\"> </span>dell\u2019<span class=\"_ _3\"></span>IFRS <span class=\"_ _25\"> </span>3 <span class=\"_ _26\"> </span>per <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>50% <span class=\"_ _25\"> </span>acquis<span class=\"_ _3\"></span>ito <span class=\"_ _25\"> </span>in<span class=\"_ _89\"> </span></span>precedenza.<span class=\"_ _89\"> </span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _28\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>41<span class=\"_ _3\"></span>.142 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _2b\"> </span>relativi <span class=\"_ _2b\"> </span>all\u2019acquisizion<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>nel <span class=\"_ _20\"> </span>2023 <span class=\"_ _28\"> </span>del <span class=\"_ _2b\"> </span>93,3% <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>Gruppo <span class=\"_ _2b\"> </span>Blampin, <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _89\"> </span></span></span>francese attiva nell\u2019im<span class=\"_ _3\"></span>portazione e d<span class=\"_ _3\"></span>istribuzione di <span class=\"_ _3\"></span>prodotti orto<span class=\"_ _3\"></span>frutticoli; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>37.220 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>re<span class=\"_ _3\"></span>lativi <span class=\"_ _f\"></span>all\u2019acquisizione <span class=\"_ _8\"></span>nel <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>100% <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Capexo <span class=\"_ _f\"></span>S.A., <span class=\"_ _28\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _8\"></span>francesi<span class=\"_ _89\"> </span></span></span></span>attive nell\u2019importaz<span class=\"_ _3\"></span>ione e distribuzione d<span class=\"_ _3\"></span>i prodotti ortofru<span class=\"_ _3\"></span>tticoli; -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">per euro<span class=\"_ _3\"></span> 8<span class=\"_ _3\"></span>40 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>all\u2019ac<span class=\"_ _3\"></span>quisizione n<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>51% <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>Frutti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Gil S<span class=\"_ _3\"></span>.r.l., <span class=\"_ _8\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _3\"></span>italiana<span class=\"_ _89\"> </span></span></span></span>attiva nella distribuzio<span class=\"_ _3\"></span>ne dei frutti rossi<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>dello <span class=\"_ _8\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>ggetta <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>ammortamento, <span class=\"_ _8\"></span>ma <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ver<span class=\"_ _3\"></span>ifica <span class=\"_ _3\"></span>annuale <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>riduzione<span class=\"_ _89\"> </span>di valore, <span class=\"_ _2\"></span>o pi\u00f9 frequentemente, qualora si verifichino specifici eventi <span class=\"_ _2\"></span>e circostanz<span class=\"_ _3\"></span>e che p<span class=\"_ _2\"></span>ossano<span class=\"_ _3\"></span> far p<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>esumere<span class=\"_ _89\"> </span>una <span class=\"_ _f\"></span>riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>(Impairment <span class=\"_ _28\"></span>test). <span class=\"_ _8\"></span>Con <span class=\"_ _f\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span><span class=\"ff9\">tenuta <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>valori <span class=\"_ _f\"></span>dell\u2019avviamento, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>veda <span class=\"_ _f\"></span>il<span class=\"_ _89\"> </span></span>commento <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>test <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>impairment <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>para<span class=\"_ _3\"></span>grafo <span class=\"_ _8\"></span>\u201cI<span class=\"_ _3\"></span>mpairment <span class=\"_ _f\"></span>test\u201d <span class=\"_ _8\"></span>all\u2019interno<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>sezione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>criteri<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>valutazione. NOTA 2<span class=\"ls9e\">. </span><span class=\"ff3\">Atti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>it\u00e0 immateriali<span class=\"_ _2\"></span> diverse dall\u2019avvia<span class=\"_ _2\"></span>mento<span class=\"ff4\"> </span></span><table class=\"s w33b h209\" id=\"_dd76b9dd-5af6-479d-b65f-78fc6bb1b8e3\"><tr><td></td><td class=\"c x1e9 y126f w33c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Diritti di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1270 w33d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Concessioni,<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1271 w33e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">brevetto<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1272 w33f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">licenze,<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y1271 w340 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y1273 w13f h134\"><div class=\"t m0 xa h12 yb8e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e9 y1274 w341 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">industr.le e di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1275 w342 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">marchi e<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y1274 w343 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">in corso e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y1273 w143 h134\"><div class=\"t m0 xa h12 yb8e ff4 fs7 fc2 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1e8 y1273 w144 h134\"><div class=\"t m0 xa h12 yb8e ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1e9 y1276 w344 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">utilizzaz.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1277 w345 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">diritti simili</div></td><td class=\"c x1eb y1276 w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1278 w347 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">opere ingegno<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1279 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1279 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.325  </div></td><td class=\"c x1ed y1279 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.211  </div></td><td class=\"c x1ee y1279 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">167  </div></td><td class=\"c x1ca y1279 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">924  </div></td><td class=\"c x1e8 y1279 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">23.627  </div></td></tr><tr><td class=\"c x181 y127a w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y127a w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(3.478) </div></td><td class=\"c x1ed y127a w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.249) </div></td><td class=\"c x1ee y127a w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127a w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(881) </div></td><td class=\"c x1e8 y127a w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.607) </div></td></tr><tr><td class=\"c x181 y127b w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1ec y127b w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.848  </div></td><td class=\"c x1ed y127b w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.962  </div></td><td class=\"c x1ee y127b w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">167  </div></td><td class=\"c x1ca y127b w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">43  </div></td><td class=\"c x1e8 y127b w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.020  </div></td></tr><tr><td class=\"c x181 y127c w13f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y127d w13f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ec y127d w140 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.334  </div></td><td class=\"c x1ed y127d w141 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">134  </div></td><td class=\"c x1ee y127d w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">210  </div></td><td class=\"c x1ca y127d w143 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y127d w144 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.687  </div></td></tr><tr><td class=\"c x181 y127e w13f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo storico </div></td><td class=\"c x1ec y127e w140 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y127e w141 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(204) </div></td><td class=\"c x1ee y127e w142 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127e w143 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y127e w144 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(204) </div></td></tr><tr><td class=\"c x181 y127f w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo amm.to </div></td><td class=\"c x1ec y127f w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y127f w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">204  </div></td><td class=\"c x1ee y127f w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127f w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y127f w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">204  </div></td></tr><tr><td class=\"c x181 y1280 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo storico </div></td><td class=\"c x1ec y1280 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1ed y1280 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x1ee y1280 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(18) </div></td><td class=\"c x1ca y1280 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(14) </div></td><td class=\"c x1e8 y1280 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">137 </div></td></tr><tr><td class=\"c x181 y1281 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo ammortamento </div></td><td class=\"c x1ec y1281 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x1ed y1281 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y1281 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1281 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x1e8 y1281 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">24  </div></td></tr><tr><td class=\"c x181 y1282 w13f h11\"><div class=\"t m0 xa h14 y7d3 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 yab5 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1ec y1282 w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">71  </div></td><td class=\"c x1ed y1282 w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">350  </div></td><td class=\"c x1ee y1282 w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1282 w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">110  </div></td><td class=\"c x1e8 y1282 w144 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">531  </div></td></tr><tr><td class=\"c x181 y1283 w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 y9a5 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1ec y1283 w140 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(62) </div></td><td class=\"c x1ed y1283 w141 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(270) </div></td><td class=\"c x1ee y1283 w142 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1283 w143 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(2) </div></td><td class=\"c x1e8 y1283 w144 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td></tr><tr><td class=\"c x181 y1284 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1ec y1284 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.001) </div></td><td class=\"c x1ed y1284 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(615) </div></td><td class=\"c x1ee y1284 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1284 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15) </div></td><td class=\"c x1e8 y1284 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.631) </div></td></tr><tr><td class=\"c x181 y1285 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1285 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.723  </div></td><td class=\"c x1ed y1285 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.667  </div></td><td class=\"c x1ee y1285 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1285 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.029  </div></td><td class=\"c x1e8 y1285 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.778  </div></td></tr><tr><td class=\"c x181 y1286 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y1286 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.532) </div></td><td class=\"c x1ed y1286 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.930) </div></td><td class=\"c x1ee y1286 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1286 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(884) </div></td><td class=\"c x1e8 y1286 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(15.345) </div></td></tr><tr><td class=\"c x181 y1287 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1ec y1287 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.192  </div></td><td class=\"c x1ed y1287 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.737  </div></td><td class=\"c x1ee y1287 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1287 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">145  </div></td><td class=\"c x1e8 y1287 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.433  </div></td></tr></table><table class=\"s w348 h20a\" id=\"_aca31c99-d26b-4d44-ae58-817d2672c354\"><tr><td></td><td class=\"c x1e9 y1288 w33c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Diritti di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1289 w33d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Concessioni,<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y128a w33e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">brevetto<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y128b w33f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">licenze,<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y128a w340 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y128c w13f h134\"><div class=\"t m0 xa h12 yba3 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e9 y128d w349 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">industr.le <span class=\"ls11\">e di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x1ea y128e w342 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">marchi e<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y128d w343 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">in corso e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y128c w143 h134\"><div class=\"t m0 xa h12 yba3 ff4 fs7 fc2 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1e8 y128c wf2 h134\"><div class=\"t m0 xa h12 yba3 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1e9 y128f w344 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">utilizzaz.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1290 w345 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">diritti simili</div></td><td class=\"c x1eb y128f w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1291 w347 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">opere ingegno<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1292 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1292 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.723  </div></td><td class=\"c x1ed y1292 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.667  </div></td><td class=\"c x1ee y1292 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1292 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.029  </div></td><td class=\"c x1e8 y1292 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.778  </div></td></tr><tr><td class=\"c x181 y1293 w13f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y1293 w140 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(4.532) </div></td><td class=\"c x1ed y1293 w141 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(9.930) </div></td><td class=\"c x1ee y1293 w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1293 w143 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(884) </div></td><td class=\"c x1e8 y1293 wf2 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(15.345) </div></td></tr><tr><td class=\"c x181 y1294 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1ec y1294 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.192  </div></td><td class=\"c x1ed y1294 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.737  </div></td><td class=\"c x1ee y1294 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1294 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">145  </div></td><td class=\"c x1e8 y1294 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.433  </div></td></tr><tr><td class=\"c x181 y1295 w13f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1296 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ec y1296 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">615  </div></td><td class=\"c x1ed y1296 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">670  </div></td><td class=\"c x1ee y1296 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">46 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y1296 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">339 <span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y1296 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.671  </div></td></tr><tr><td class=\"c x181 y1297 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo storico </div></td><td class=\"c x1ec y1297 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y1297 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15) </div></td><td class=\"c x1ee y1297 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1ca y1297 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y1297 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x181 y1298 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo amm.to </div></td><td class=\"c x1ec y1298 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y1298 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td><td class=\"c x1ee y1298 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1298 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y1298 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td></tr><tr><td class=\"c x181 y1299 w13f h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo storico </div></td><td class=\"c x1ec y1299 w140 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(5) </div></td><td class=\"c x1ed y1299 w141 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(229) </div></td><td class=\"c x1ee y1299 w142 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(313) </div></td><td class=\"c x1ca y1299 w143 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">355  </div></td><td class=\"c x1e8 y1299 wf2 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(192) </div></td></tr><tr><td class=\"c x181 y129a w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo ammortamento </div></td><td class=\"c x1ec y129a w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">5 <span class=\"ls0\"> </span></div></td><td class=\"c x1ed y129a w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">354  </div></td><td class=\"c x1ee y129a w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129a w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(147) </div></td><td class=\"c x1e8 y129a wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">212  </div></td></tr><tr><td class=\"c x181 y129b w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 y9a5 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1ec y129b w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y129b w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y129b w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129b w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y129b wf2 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y129c w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 yab5 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1ec y129c w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y129c w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y129c w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129c w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y129c wf2 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y129d w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1ec y129d w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(976) </div></td><td class=\"c x1ed y129d w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(639) </div></td><td class=\"c x1ee y129d w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129d w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(128) </div></td><td class=\"c x1e8 y129d wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.743) </div></td></tr><tr><td class=\"c x181 y129e w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y129e w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.334  </div></td><td class=\"c x1ed y129e w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.093  </div></td><td class=\"c x1ee y129e w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">86  </div></td><td class=\"c x1ca y129e w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.723  </div></td><td class=\"c x1e8 y129e wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.236  </div></td></tr><tr><td class=\"c x181 y129f w13f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y129f w140 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(5.503) </div></td><td class=\"c x1ed y129f w141 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(10.200) </div></td><td class=\"c x1ee y129f w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129f w143 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(1.159) </div></td><td class=\"c x1e8 y129f wf2 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(16.862) </div></td></tr><tr><td class=\"c x181 y12a0 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1ec y12a0 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.831  </div></td><td class=\"c x1ed y12a0 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.893  </div></td><td class=\"c x1ee y12a0 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">86  </div></td><td class=\"c x1ca y12a0 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">564  </div></td><td class=\"c x1e8 y12a0 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.374  </div></td></tr></table>Nell\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff1\">4 <span class=\"_ _3\"></span></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>all\u2019avviamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sono<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>decrementat<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span><span class=\"ls46\">58</span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span>effetto principalmente <span class=\"_ _2\"></span>di ammortame<span class=\"_ _3\"></span>nti p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r euro <span class=\"_ _2\"></span>1.743 migliaia, decrementi <span class=\"_ _2\"></span>per euro 6 <span class=\"_ _2\"></span>migliaia, parzialmente<span class=\"_ _89\"> </span>compensate da <span class=\"_ _3\"></span>investiment<span class=\"_ _3\"></span>i per euro 1.671 <span class=\"_ _3\"></span>migliaia e ri<span class=\"_ _3\"></span>classifiche per euro <span class=\"_ _3\"></span><span class=\"ls31\">20</span> migliaia.<span class=\"_ _89\"> </span>Si segnala<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _8\"></span>non si<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>verificate <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> val<span class=\"_ _3\"></span>utazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile<span class=\"_ _89\"> </span>delle attivit\u00e0 <span class=\"_ _2\"></span>immater<span class=\"_ _3\"></span>iali <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>iverse dall\u2019avviamento, nella scelta <span class=\"_ _2\"></span>del metodo di <span class=\"_ _2\"></span>ammo<span class=\"_ _3\"></span>rtamento, n\u00e9 <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>e siano <span class=\"_ _2\"></span>stati<span class=\"_ _89\"> </span>individuati  indicatori  endogen<span class=\"ff9\">i  ed  esogeni <span class=\"_ _20\"> </span>che  diano  un\u2019indicazione  che  le <span class=\"_ _20\"> </span>immobilizzazioni  immateriali<span class=\"_ _89\"> </span></span>possano aver subito una rid<span class=\"_ _3\"></span>uzione di valo<span class=\"_ _3\"></span>re.<span class=\"_ _89\"> </span> Non <span class=\"_ _f\"></span>si <span class=\"_ _28\"></span>segnalano <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"></span>immateriali <span class=\"_ _f\"></span>di<span class=\"_ _3\"></span>verse <span class=\"_ _28\"></span>dall\u2019avviamento <span class=\"_ _28\"></span>riclassificate <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>\u201cAttivit\u00e0 <span class=\"_ _f\"></span>possedut<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>la<span class=\"_ _89\"> </span>vendita\u201d. Diritti brevetto i<span class=\"_ _3\"></span>ndustriale e <span class=\"_ _3\"></span>di utilizzazio<span class=\"_ _3\"></span>ne <span class=\"ffa\">op<span class=\"_ _3\"></span>ere dell\u2019ingegno<span class=\"_ _89\"> </span></span>La <span class=\"_ _8\"></span>posta <span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>pone <span class=\"_ _8\"></span>costi <span class=\"_ _f\"></span>sostenuti <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>fronte <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>program<span class=\"_ _3\"></span>mi <span class=\"_ _8\"></span>software <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>lic<span class=\"_ _3\"></span>enze <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>dotato <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gruppo; <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>variazione <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>diminuz<span class=\"_ _3\"></span>ione <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>euro  361 <span class=\"_ _2b\"> </span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _20\"> </span>dovuta <span class=\"_ _20\"> </span>principalmente <span class=\"_ _20\"> </span>ad <span class=\"_ _20\"> </span>ammortament<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _20\"> </span>976<span class=\"_ _89\"> </span>migliaia, parzialmente<span class=\"_ _3\"></span> compensate da <span class=\"_ _3\"></span>inv<span class=\"_ _3\"></span>estimenti per euro<span class=\"_ _3\"></span> 615 miglia<span class=\"_ _3\"></span>ia.<span class=\"_ _89\"> </span>Concessioni, licenze<span class=\"_ _3\"></span> e marchi<span class=\"_ _89\"> </span>Questa linea di cont<span class=\"_ _3\"></span>o espone essenz<span class=\"_ _3\"></span>ialmente qua<span class=\"_ _3\"></span>nto pagato a tito<span class=\"_ _3\"></span>lo di concessione <span class=\"_ _3\"></span>per l\u2019esercizio d<span class=\"_ _3\"></span>elle attivit\u00e0<span class=\"_ _89\"> </span>commerciali <span class=\"_ _2\"></span>(magazzin<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>posti <span class=\"_ _2\"></span>vendita) <span class=\"_ _2\"></span>ubicati <span class=\"_ _2\"></span>all\u2019int<span class=\"_ _3\"></span>erno <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>me<span class=\"_ _3\"></span>rcati <span class=\"_ _2\"></span>generali, <span class=\"_ _2\"></span>am<span class=\"_ _3\"></span>mortizzate <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>funzione <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>durata <span class=\"_ _f\"></span>della <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>oncessione <span class=\"_ _f\"></span><span class=\"ff9\">stessa, <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>spese <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019utilizzo <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>programmi <span class=\"_ _f\"></span>software <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>licenza <span class=\"_ _f\"></span>d\u2019uso, <span class=\"_ _f\"></span>ammortizzati<span class=\"_ _89\"> </span></span>mediamente <span class=\"_ _2b\"> </span>lungo <span class=\"_ _28\"> </span>u<span class=\"_ _3\"></span>n <span class=\"_ _2b\"> </span>periodo <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>tre <span class=\"_ _2b\"> </span>anni, <span class=\"_ _2b\"> </span>i <span class=\"_ _28\"> </span>marc<span class=\"_ _3\"></span>hi <span class=\"_ _2b\"> </span>commerciali, <span class=\"_ _2b\"> </span>ammortizzati<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>su <span class=\"_ _2b\"> </span>un <span class=\"_ _28\"> </span>arco <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>10 <span class=\"_ _28\"> </span>ann<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>La<span class=\"_ _89\"> </span>variazione <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>aumento <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>156 <span class=\"_ _e\"> </span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>riflette <span class=\"_ _e\"> </span>principalmente<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>investimen<span class=\"_ _3\"></span>ti <span class=\"_ _3e\"> </span>p<span class=\"_ _3\"></span>er <span class=\"_ _3e\"> </span>eu<span class=\"_ _3\"></span>ro <span class=\"_ _e\"> </span>670 <span class=\"_ _e\"> </span>migliaia,<span class=\"_ _89\"> </span>riclassifiche per euro 1<span class=\"_ _3\"></span>25 migliaia, parzial<span class=\"_ _3\"></span>mente compensa<span class=\"_ _3\"></span>ta da ammortame<span class=\"_ _3\"></span>nti per euro 639 m<span class=\"_ _3\"></span>igliaia<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Immobilizzazioni in cor<span class=\"_ _3\"></span>so e acconti<span class=\"_ _89\"> </span>La <span class=\"_ _f\"></span>posta <span class=\"_ _28\"> </span>riflette <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>investimenti <span class=\"_ _28\"></span>effettuati <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>corso <span class=\"_ _f\"></span>d\u2019<span class=\"_ _3\"></span>anno <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>ancora <span class=\"_ _28\"> </span>operativi <span class=\"_ _28\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _28\"> </span>di <span class=\"_ _f\"></span>chiusura <span class=\"_ _28\"></span>del<span class=\"_ _89\"> </span>periodo <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span><span class=\"ls28\">46</span> <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>essenzialmente <span class=\"_ _8\"></span>riferiti <span class=\"_ _3\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>upgrade <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>sist<span class=\"_ _3\"></span>emi <span class=\"_ _3\"></span>E.R.P.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>soddisfare <span class=\"_ _3\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>necess<span class=\"_ _3\"></span>it\u00e0<span class=\"_ _89\"> </span>sempre pi\u00f9 crescent<span class=\"_ _3\"></span>i del Gruppo<span class=\"_ _3\"></span> e riclassif<span class=\"_ _3\"></span>iche in quant<span class=\"_ _3\"></span>o entrati in funzione<span class=\"_ _3\"></span> per euro 313 migl<span class=\"_ _3\"></span>iaia<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Altre immobilizz<span class=\"_ _3\"></span>azioni immateriali<span class=\"_ _8\"></span> Trattasi <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>categoria <span class=\"_ _2a\"> </span>residuale <span class=\"_ _14\"> </span>co<span class=\"_ _3\"></span>mprendente <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>neri <span class=\"_ _14\"> </span>so<span class=\"_ _3\"></span>stenuti <span class=\"_ _2a\"> </span>per <span class=\"_ _14\"> </span>lo <span class=\"_ _2a\"> </span>sviluppo <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>programmi <span class=\"_ _2a\"> </span>interni ammortizzati <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span><span class=\"ff9\">funzio<span class=\"_ _3\"></span>ne <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>ris<span class=\"_ _3\"></span>pettivi <span class=\"_ _27\"> </span>periodi <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>utilit\u00e0, <span class=\"_ _27\"> </span>l\u2019incremento <span class=\"_ _27\"> </span>dell<span class=\"_ _3\"></span>\u2019esercizio <span class=\"_ _27\"> </span>\u00e8 <span class=\"_ _27\"> </span>ricond<span class=\"_ _3\"></span>ucibile <span class=\"_ _27\"> </span>a<span class=\"_ _8\"></span></span> investimenti <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>euro <span class=\"_ _27\"> </span><span class=\"ls13\">339</span> <span class=\"_ _27\"> </span>migliaia, <span class=\"_ _27\"> </span>riclassific<span class=\"_ _3\"></span>he <span class=\"_ _26\"> </span>per <span class=\"_ _2e\"> </span>euro <span class=\"_ _27\"> </span>208 <span class=\"_ _26\"> </span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _27\"> </span>parzialmente <span class=\"_ _27\"> </span>compensato <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>a ammortamenti per euro 1<span class=\"_ _3\"></span>28 miglia<span class=\"_ _3\"></span>ia.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-766": {
   "value": "NOTA 2<span class=\"ls9e\">. </span><span class=\"ff3\">Atti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>it\u00e0 immateriali<span class=\"_ _2\"></span> diverse dall\u2019avvia<span class=\"_ _2\"></span>mento<span class=\"ff4\"> </span></span><table class=\"s w33b h209\" id=\"_dd76b9dd-5af6-479d-b65f-78fc6bb1b8e3\"><tr><td></td><td class=\"c x1e9 y126f w33c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Diritti di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1270 w33d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Concessioni,<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1271 w33e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">brevetto<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1272 w33f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">licenze,<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y1271 w340 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y1273 w13f h134\"><div class=\"t m0 xa h12 yb8e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e9 y1274 w341 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">industr.le e di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1275 w342 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">marchi e<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y1274 w343 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">in corso e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y1273 w143 h134\"><div class=\"t m0 xa h12 yb8e ff4 fs7 fc2 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1e8 y1273 w144 h134\"><div class=\"t m0 xa h12 yb8e ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1e9 y1276 w344 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">utilizzaz.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1277 w345 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">diritti simili</div></td><td class=\"c x1eb y1276 w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1278 w347 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">opere ingegno<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1279 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1279 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.325  </div></td><td class=\"c x1ed y1279 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.211  </div></td><td class=\"c x1ee y1279 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">167  </div></td><td class=\"c x1ca y1279 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">924  </div></td><td class=\"c x1e8 y1279 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">23.627  </div></td></tr><tr><td class=\"c x181 y127a w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y127a w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(3.478) </div></td><td class=\"c x1ed y127a w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.249) </div></td><td class=\"c x1ee y127a w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127a w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(881) </div></td><td class=\"c x1e8 y127a w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.607) </div></td></tr><tr><td class=\"c x181 y127b w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1ec y127b w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.848  </div></td><td class=\"c x1ed y127b w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.962  </div></td><td class=\"c x1ee y127b w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">167  </div></td><td class=\"c x1ca y127b w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">43  </div></td><td class=\"c x1e8 y127b w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.020  </div></td></tr><tr><td class=\"c x181 y127c w13f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y127d w13f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ec y127d w140 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.334  </div></td><td class=\"c x1ed y127d w141 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">134  </div></td><td class=\"c x1ee y127d w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">210  </div></td><td class=\"c x1ca y127d w143 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y127d w144 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.687  </div></td></tr><tr><td class=\"c x181 y127e w13f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo storico </div></td><td class=\"c x1ec y127e w140 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y127e w141 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(204) </div></td><td class=\"c x1ee y127e w142 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127e w143 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y127e w144 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(204) </div></td></tr><tr><td class=\"c x181 y127f w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo amm.to </div></td><td class=\"c x1ec y127f w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y127f w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">204  </div></td><td class=\"c x1ee y127f w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y127f w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y127f w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">204  </div></td></tr><tr><td class=\"c x181 y1280 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo storico </div></td><td class=\"c x1ec y1280 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1ed y1280 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x1ee y1280 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(18) </div></td><td class=\"c x1ca y1280 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(14) </div></td><td class=\"c x1e8 y1280 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">137 </div></td></tr><tr><td class=\"c x181 y1281 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo ammortamento </div></td><td class=\"c x1ec y1281 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x1ed y1281 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y1281 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1281 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x1e8 y1281 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">24  </div></td></tr><tr><td class=\"c x181 y1282 w13f h11\"><div class=\"t m0 xa h14 y7d3 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 yab5 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1ec y1282 w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">71  </div></td><td class=\"c x1ed y1282 w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">350  </div></td><td class=\"c x1ee y1282 w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1282 w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">110  </div></td><td class=\"c x1e8 y1282 w144 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">531  </div></td></tr><tr><td class=\"c x181 y1283 w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 y9a5 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1ec y1283 w140 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(62) </div></td><td class=\"c x1ed y1283 w141 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(270) </div></td><td class=\"c x1ee y1283 w142 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1283 w143 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(2) </div></td><td class=\"c x1e8 y1283 w144 h11\"><div class=\"t m0 xa h14 y9a6 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td></tr><tr><td class=\"c x181 y1284 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1ec y1284 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.001) </div></td><td class=\"c x1ed y1284 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(615) </div></td><td class=\"c x1ee y1284 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1284 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15) </div></td><td class=\"c x1e8 y1284 w144 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.631) </div></td></tr><tr><td class=\"c x181 y1285 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1285 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.723  </div></td><td class=\"c x1ed y1285 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.667  </div></td><td class=\"c x1ee y1285 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1285 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.029  </div></td><td class=\"c x1e8 y1285 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.778  </div></td></tr><tr><td class=\"c x181 y1286 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y1286 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.532) </div></td><td class=\"c x1ed y1286 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.930) </div></td><td class=\"c x1ee y1286 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1286 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(884) </div></td><td class=\"c x1e8 y1286 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(15.345) </div></td></tr><tr><td class=\"c x181 y1287 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1ec y1287 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.192  </div></td><td class=\"c x1ed y1287 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.737  </div></td><td class=\"c x1ee y1287 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1287 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">145  </div></td><td class=\"c x1e8 y1287 w144 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.433  </div></td></tr></table><table class=\"s w348 h20a\" id=\"_aca31c99-d26b-4d44-ae58-817d2672c354\"><tr><td></td><td class=\"c x1e9 y1288 w33c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Diritti di<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1289 w33d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Concessioni,<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y128a w33e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">brevetto<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y128b w33f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">licenze,<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y128a w340 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y128c w13f h134\"><div class=\"t m0 xa h12 yba3 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1e9 y128d w349 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">industr.le <span class=\"ls11\">e di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x1ea y128e w342 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">marchi e<span class=\"_ _89\"> </span></div></td><td class=\"c x1eb y128d w343 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">in corso e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ca y128c w143 h134\"><div class=\"t m0 xa h12 yba3 ff4 fs7 fc2 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1e8 y128c wf2 h134\"><div class=\"t m0 xa h12 yba3 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1e9 y128f w344 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">utilizzaz.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x1ea y1290 w345 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">diritti simili</div></td><td class=\"c x1eb y128f w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e9 y1291 w347 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">opere ingegno<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1292 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y1292 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.723  </div></td><td class=\"c x1ed y1292 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.667  </div></td><td class=\"c x1ee y1292 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1292 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.029  </div></td><td class=\"c x1e8 y1292 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.778  </div></td></tr><tr><td class=\"c x181 y1293 w13f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y1293 w140 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(4.532) </div></td><td class=\"c x1ed y1293 w141 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(9.930) </div></td><td class=\"c x1ee y1293 w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1293 w143 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(884) </div></td><td class=\"c x1e8 y1293 wf2 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(15.345) </div></td></tr><tr><td class=\"c x181 y1294 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1ec y1294 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.192  </div></td><td class=\"c x1ed y1294 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.737  </div></td><td class=\"c x1ee y1294 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">359  </div></td><td class=\"c x1ca y1294 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">145  </div></td><td class=\"c x1e8 y1294 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.433  </div></td></tr><tr><td class=\"c x181 y1295 w13f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1296 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ec y1296 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">615  </div></td><td class=\"c x1ed y1296 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">670  </div></td><td class=\"c x1ee y1296 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">46 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y1296 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">339 <span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y1296 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.671  </div></td></tr><tr><td class=\"c x181 y1297 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo storico </div></td><td class=\"c x1ec y1297 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y1297 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15) </div></td><td class=\"c x1ee y1297 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1ca y1297 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y1297 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x181 y1298 w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo amm.to </div></td><td class=\"c x1ec y1298 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y1298 w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td><td class=\"c x1ee y1298 w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y1298 w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y1298 wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td></tr><tr><td class=\"c x181 y1299 w13f h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo storico </div></td><td class=\"c x1ec y1299 w140 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(5) </div></td><td class=\"c x1ed y1299 w141 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(229) </div></td><td class=\"c x1ee y1299 w142 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(313) </div></td><td class=\"c x1ca y1299 w143 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">355  </div></td><td class=\"c x1e8 y1299 wf2 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">(192) </div></td></tr><tr><td class=\"c x181 y129a w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo ammortamento </div></td><td class=\"c x1ec y129a w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">5 <span class=\"ls0\"> </span></div></td><td class=\"c x1ed y129a w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">354  </div></td><td class=\"c x1ee y129a w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129a w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(147) </div></td><td class=\"c x1e8 y129a wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">212  </div></td></tr><tr><td class=\"c x181 y129b w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 y9a5 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1ec y129b w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y129b w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y129b w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129b w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y129b wf2 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y129c w13f h11\"><div class=\"t m0 xa h14 y7f8 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento - </div><div class=\"t m0 xa h14 yab5 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1ec y129c w140 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ed y129c w141 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ee y129c w142 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129c w143 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e8 y129c wf2 h11\"><div class=\"t m0 xa h14 yab6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y129d w13f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1ec y129d w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(976) </div></td><td class=\"c x1ed y129d w141 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(639) </div></td><td class=\"c x1ee y129d w142 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129d w143 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(128) </div></td><td class=\"c x1e8 y129d wf2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.743) </div></td></tr><tr><td class=\"c x181 y129e w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1ec y129e w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.334  </div></td><td class=\"c x1ed y129e w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.093  </div></td><td class=\"c x1ee y129e w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">86  </div></td><td class=\"c x1ca y129e w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.723  </div></td><td class=\"c x1e8 y129e wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.236  </div></td></tr><tr><td class=\"c x181 y129f w13f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1ec y129f w140 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(5.503) </div></td><td class=\"c x1ed y129f w141 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(10.200) </div></td><td class=\"c x1ee y129f w142 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y129f w143 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(1.159) </div></td><td class=\"c x1e8 y129f wf2 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(16.862) </div></td></tr><tr><td class=\"c x181 y12a0 w13f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1ec y12a0 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.831  </div></td><td class=\"c x1ed y12a0 w141 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.893  </div></td><td class=\"c x1ee y12a0 w142 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">86  </div></td><td class=\"c x1ca y12a0 w143 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">564  </div></td><td class=\"c x1e8 y12a0 wf2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.374  </div></td></tr></table>Nell\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff1\">4 <span class=\"_ _3\"></span></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>all\u2019avviamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sono<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>decrementat<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span><span class=\"ls46\">58</span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>effetto principalmente <span class=\"_ _2\"></span>di ammortame<span class=\"_ _3\"></span>nti p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r euro <span class=\"_ _2\"></span>1.743 migliaia, decrementi <span class=\"_ _2\"></span>per euro 6 <span class=\"_ _2\"></span>migliaia, parzialmente<span class=\"_ _89\"> </span> compensate da <span class=\"_ _3\"></span>investiment<span class=\"_ _3\"></span>i per euro 1.671 <span class=\"_ _3\"></span>migliaia e ri<span class=\"_ _3\"></span>classifiche per euro <span class=\"_ _3\"></span><span class=\"ls31\">20</span> migliaia.<span class=\"_ _89\"> </span> Si segnala<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _8\"></span>non si<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>verificate <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> val<span class=\"_ _3\"></span>utazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> delle attivit\u00e0 <span class=\"_ _2\"></span>immater<span class=\"_ _3\"></span>iali <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>iverse dall\u2019avviamento, nella scelta <span class=\"_ _2\"></span>del metodo di <span class=\"_ _2\"></span>ammo<span class=\"_ _3\"></span>rtamento, n\u00e9 <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>e siano <span class=\"_ _2\"></span>stati<span class=\"_ _89\"> </span> individuati  indicatori  endogen<span class=\"ff9\">i  ed  esogeni <span class=\"_ _20\"> </span>che  diano  un\u2019indicazione  che  le <span class=\"_ _20\"> </span>immobilizzazioni  immateriali<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>possano aver subito una rid<span class=\"_ _3\"></span>uzione di valo<span class=\"_ _3\"></span>re.<span class=\"_ _89\"> </span> <span class=\"_ _3\"></span> Non <span class=\"_ _f\"></span>si <span class=\"_ _28\"></span>segnalano <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"></span>immateriali <span class=\"_ _f\"></span>di<span class=\"_ _3\"></span>verse <span class=\"_ _28\"></span>dall\u2019avviamento <span class=\"_ _28\"></span>riclassificate <span class=\"_ _f\"></span>com<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>\u201cAttivit\u00e0 <span class=\"_ _f\"></span>possedut<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>la<span class=\"_ _89\"> </span> vendita\u201d. <span class=\"ff1\"> </span>Diritti brevetto i<span class=\"_ _3\"></span>ndustriale e <span class=\"_ _3\"></span>di utilizzazio<span class=\"_ _3\"></span>ne <span class=\"ffa\">op<span class=\"_ _3\"></span>ere dell\u2019ingegno<span class=\"_ _89\"> </span></span><span class=\"ffa\"><span class=\"_ _3\"></span></span> La <span class=\"_ _8\"></span>posta <span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>pone <span class=\"_ _8\"></span>costi <span class=\"_ _f\"></span>sostenuti <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>fronte <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>program<span class=\"_ _3\"></span>mi <span class=\"_ _8\"></span>software <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>lic<span class=\"_ _3\"></span>enze <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>dotato <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gruppo; <span class=\"_ _8\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span> variazione <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>diminuz<span class=\"_ _3\"></span>ione <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>euro  361 <span class=\"_ _2b\"> </span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _20\"> </span>dovuta <span class=\"_ _20\"> </span>principalmente <span class=\"_ _20\"> </span>ad <span class=\"_ _20\"> </span>ammortament<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _20\"> </span>976<span class=\"_ _89\"> </span> migliaia, parzialmente<span class=\"_ _3\"></span> compensate da <span class=\"_ _3\"></span>inv<span class=\"_ _3\"></span>estimenti per euro<span class=\"_ _3\"></span> 615 miglia<span class=\"_ _3\"></span>ia.<span class=\"_ _89\"> </span> Concessioni, licenze<span class=\"_ _3\"></span> e marchi<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Questa linea di cont<span class=\"_ _3\"></span>o espone essenz<span class=\"_ _3\"></span>ialmente qua<span class=\"_ _3\"></span>nto pagato a tito<span class=\"_ _3\"></span>lo di concessione <span class=\"_ _3\"></span>per l\u2019esercizio d<span class=\"_ _3\"></span>elle attivit\u00e0<span class=\"_ _89\"> </span> commerciali <span class=\"_ _2\"></span>(magazzin<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>posti <span class=\"_ _2\"></span>vendita) <span class=\"_ _2\"></span>ubicati <span class=\"_ _2\"></span>all\u2019int<span class=\"_ _3\"></span>erno <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>me<span class=\"_ _3\"></span>rcati <span class=\"_ _2\"></span>generali, <span class=\"_ _2\"></span>am<span class=\"_ _3\"></span>mortizzate <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>funzione <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span> durata <span class=\"_ _f\"></span>della <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>oncessione <span class=\"_ _f\"></span><span class=\"ff9\">stessa, <span class=\"_ _f\"></span>le <span class=\"_ _8\"></span>spese <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019utilizzo <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>programmi <span class=\"_ _f\"></span>software <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>licenza <span class=\"_ _f\"></span>d\u2019uso, <span class=\"_ _f\"></span>ammortizzati<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>mediamente <span class=\"_ _2b\"> </span>lungo <span class=\"_ _28\"> </span>u<span class=\"_ _3\"></span>n <span class=\"_ _2b\"> </span>periodo <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>tre <span class=\"_ _2b\"> </span>anni, <span class=\"_ _2b\"> </span>i <span class=\"_ _28\"> </span>marc<span class=\"_ _3\"></span>hi <span class=\"_ _2b\"> </span>commerciali, <span class=\"_ _2b\"> </span>ammortizzati<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>su <span class=\"_ _2b\"> </span>un <span class=\"_ _28\"> </span>arco <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>10 <span class=\"_ _28\"> </span>ann<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>La<span class=\"_ _89\"> </span> variazione <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>aumento <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>156 <span class=\"_ _e\"> </span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>riflette <span class=\"_ _e\"> </span>principalmente<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>investimen<span class=\"_ _3\"></span>ti <span class=\"_ _3e\"> </span>p<span class=\"_ _3\"></span>er <span class=\"_ _3e\"> </span>eu<span class=\"_ _3\"></span>ro <span class=\"_ _e\"> </span>670 <span class=\"_ _e\"> </span>migliaia,<span class=\"_ _89\"> </span> riclassifiche per euro 1<span class=\"_ _3\"></span>25 migliaia, parzial<span class=\"_ _3\"></span>mente compensa<span class=\"_ _3\"></span>ta da ammortame<span class=\"_ _3\"></span>nti per euro 639 m<span class=\"_ _3\"></span>igliaia<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Immobilizzazioni in cor<span class=\"_ _3\"></span>so e acconti<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> La <span class=\"_ _f\"></span>posta <span class=\"_ _28\"> </span>riflette <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>investimenti <span class=\"_ _28\"></span>effettuati <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>corso <span class=\"_ _f\"></span>d\u2019<span class=\"_ _3\"></span>anno <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>ancora <span class=\"_ _28\"> </span>operativi <span class=\"_ _28\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _28\"> </span>di <span class=\"_ _f\"></span>chiusura <span class=\"_ _28\"></span>del<span class=\"_ _89\"> </span> periodo <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span><span class=\"ls28\">46</span> <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>essenzialmente <span class=\"_ _8\"></span>riferiti <span class=\"_ _3\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>upgrade <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>sist<span class=\"_ _3\"></span>emi <span class=\"_ _3\"></span>E.R.P.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>soddisfare <span class=\"_ _3\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>necess<span class=\"_ _3\"></span>it\u00e0<span class=\"_ _89\"> </span> sempre pi\u00f9 crescent<span class=\"_ _3\"></span>i del Gruppo<span class=\"_ _3\"></span> e riclassif<span class=\"_ _3\"></span>iche in quant<span class=\"_ _3\"></span>o entrati in funzione<span class=\"_ _3\"></span> per euro 313 migl<span class=\"_ _3\"></span>iaia<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Altre immobilizz<span class=\"_ _3\"></span>azioni immateriali<span class=\"_ _8\"></span> Trattasi <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>categoria <span class=\"_ _2a\"> </span>residuale <span class=\"_ _14\"> </span>co<span class=\"_ _3\"></span>mprendente <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>neri <span class=\"_ _14\"> </span>so<span class=\"_ _3\"></span>stenuti <span class=\"_ _2a\"> </span>per <span class=\"_ _14\"> </span>lo <span class=\"_ _2a\"> </span>sviluppo <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>programmi <span class=\"_ _2a\"> </span>interni ammortizzati <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span><span class=\"ff9\">funzio<span class=\"_ _3\"></span>ne <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>ris<span class=\"_ _3\"></span>pettivi <span class=\"_ _27\"> </span>periodi <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>utilit\u00e0, <span class=\"_ _27\"> </span>l\u2019incremento <span class=\"_ _27\"> </span>dell<span class=\"_ _3\"></span>\u2019esercizio <span class=\"_ _27\"> </span>\u00e8 <span class=\"_ _27\"> </span>ricond<span class=\"_ _3\"></span>ucibile <span class=\"_ _27\"> </span>a<span class=\"_ _8\"></span></span> investimenti <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>euro <span class=\"_ _27\"> </span><span class=\"ls13\">339</span> <span class=\"_ _27\"> </span>migliaia, <span class=\"_ _27\"> </span>riclassific<span class=\"_ _3\"></span>he <span class=\"_ _26\"> </span>per <span class=\"_ _2e\"> </span>euro <span class=\"_ _27\"> </span>208 <span class=\"_ _26\"> </span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _27\"> </span>parzialmente <span class=\"_ _27\"> </span>compensato <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>a ammortamenti per euro 1<span class=\"_ _3\"></span>28 miglia<span class=\"_ _3\"></span>ia.<span class=\"_ _89\"> </span>NOTA 3. Imm<span class=\"_ _2\"></span>obili, impianti e macchinar<span class=\"_ _2\"></span>i  <table class=\"s w34a h20b\" id=\"_a4aa667d-8434-4ff7-b9c6-b0ca092613bc\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1ef y12a1 w34b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f0 y12a2 w34c h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Imm.ni<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y12a3 w34d h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12a3 w34e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f2 y12a4 w147 h136\"><div class=\"t m0 xa h12 y715 ff4 fs7 fc2 sc0 ls0 ws0\">Piantagioni </div></td><td class=\"c x1f3 y12a3 w34f h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12a5 w350 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12a3 w351 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12a3 w352 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">in<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y12a4 w9d h136\"><div class=\"t m0 xa h12 y715 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x188 y12a6 w353 h1e8\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">\u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12a6 w354 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f3 y12a6 w355 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12a7 w356 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12a6 w357 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">beni<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12a6 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">corso e<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f0 y12a8 w346 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y12a9 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12a9 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">128.776  </div></td><td class=\"c x1f2 y12a9 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.275  </div></td><td class=\"c x1f6 y12a9 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">288.931  </div></td><td class=\"c x1f7 y12a9 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.231  </div></td><td class=\"c x1f8 y12a9 w149 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.062  </div></td><td class=\"c x1ca y12a9 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.246  </div></td><td class=\"c x184 y12a9 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">465.521  </div></td></tr><tr><td class=\"c x188 y12aa w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ab wd6 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(49.116) </div></td><td class=\"c x1f2 y12ab w147 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.416) </div></td><td class=\"c x1f6 y12ab wde h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(227.153) </div></td><td class=\"c x1f7 y12ab w148 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(6.672) </div></td><td class=\"c x1f8 y12ab w149 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(17.196) </div></td><td class=\"c x1ca y12ab w14a h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ab w9d h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(301.554) </div></td></tr><tr><td class=\"c x188 y12ac w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ad w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ae wd6 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">79.660  </div></td><td class=\"c x1f2 y12ae w147 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">1.859  </div></td><td class=\"c x1f6 y12ae wde hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">61.778  </div></td><td class=\"c x1f7 y12ae w148 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">8.559  </div></td><td class=\"c x1f8 y12ae w149 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">7.866  </div></td><td class=\"c x1ca y12ae w14a hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">4.246 </div></td><td class=\"c x184 y12ae w9d hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">163.967  </div></td></tr><tr><td class=\"c x188 y12af w35b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2022<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b0 w35c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Movimento del<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b1 w35d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y12b2 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f5 y12b2 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.454  </div></td><td class=\"c x1f2 y12b2 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b2 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.247  </div></td><td class=\"c x1f7 y12b2 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.004  </div></td><td class=\"c x1f8 y12b2 w149 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.839  </div></td><td class=\"c x1ca y12b2 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.647  </div></td><td class=\"c x184 y12b2 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.191  </div></td></tr><tr><td class=\"c x188 y12b3 w35e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12b4 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(6.896) </div></td><td class=\"c x1f2 y12b4 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b4 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(11.975) </div></td><td class=\"c x1f7 y12b4 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.342) </div></td><td class=\"c x1f8 y12b4 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.518) </div></td><td class=\"c x1ca y12b4 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(185) </div></td><td class=\"c x184 y12b4 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(21.915) </div></td></tr><tr><td class=\"c x188 y12b5 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b6 w360 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12b7 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.862  </div></td><td class=\"c x1f2 y12b7 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b7 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">11.775  </div></td><td class=\"c x1f7 y12b7 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.203  </div></td><td class=\"c x1f8 y12b7 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.234  </div></td><td class=\"c x1ca y12b7 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12b7 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">19.073  </div></td></tr><tr><td class=\"c x188 y12b8 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b9 w362 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ba wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.204  </div></td><td class=\"c x1f2 y12ba w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ba wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">483  </div></td><td class=\"c x1f7 y12ba w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ba w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls33 ws0\">36 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12ba w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.849) </div></td><td class=\"c x184 y12ba w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(127) </div></td></tr><tr><td class=\"c x188 y12bb w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12bc w363 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12bd wd6 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f2 y12bd w147 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12bd wde h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12bd w148 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12bd w149 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">(38) </div></td><td class=\"c x1ca y12bd w14a h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12bd w9d h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">(37) </div></td></tr><tr><td class=\"c x188 y12be w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12bf w364 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12c1 w365 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento -<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">costo storico<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12c2 wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">7.510  </div></td><td class=\"c x1f2 y12c2 w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12c2 wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">12.161  </div></td><td class=\"c x1f7 y12c2 w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12c2 w149 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">2.500  </div></td><td class=\"c x1ca y12c2 w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c2 w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">22.171  </div></td></tr><tr><td class=\"c x188 y12c3 w366 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12c4 w367 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12c5 wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(215) </div></td><td class=\"c x1f2 y12c5 w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12c5 wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(7.182) </div></td><td class=\"c x1f7 y12c5 w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12c5 w149 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(1.578) </div></td><td class=\"c x1ca y12c5 w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c5 w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(8.975) </div></td></tr><tr><td class=\"c x181 y12c6 w146 h44\"><div class=\"t m0 xa h14 y3b2 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y3b3 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1f5 y12c6 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">180  </div></td><td class=\"c x1f2 y12c6 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">139  </div></td><td class=\"c x1f6 y12c6 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">320  </div></td><td class=\"c x1f7 y12c6 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls48 ws0\">6 <span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y12c6 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls12 ws0\">87 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12c6 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c6 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">732  </div></td></tr><tr><td class=\"c x181 y12c7 w146 hf6\"><div class=\"t m0 xa h14 y9b5 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1f5 y12c7 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(95) </div></td><td class=\"c x1f2 y12c7 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x1f6 y12c7 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(195) </div></td><td class=\"c x1f7 y12c7 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1f8 y12c7 w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x1ca y12c7 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c7 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(415) </div></td></tr><tr><td class=\"c x181 y12c8 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1f5 y12c8 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(8.026) </div></td><td class=\"c x1f2 y12c8 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(214) </div></td><td class=\"c x1f6 y12c8 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15.528) </div></td><td class=\"c x1f7 y12c8 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.084) </div></td><td class=\"c x1f8 y12c8 w149 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.010) </div></td><td class=\"c x1ca y12c8 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c8 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29.861) </div></td></tr><tr><td class=\"c x181 y12c9 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12c9 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.228  </div></td><td class=\"c x1f2 y12c9 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.414  </div></td><td class=\"c x1f6 y12c9 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">304.167  </div></td><td class=\"c x1f7 y12c9 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.899  </div></td><td class=\"c x1f8 y12c9 w149 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.006  </div></td><td class=\"c x1ca y12c9 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12c9 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">506.573  </div></td></tr><tr><td class=\"c x188 y12ca w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12cb wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(52.590) </div></td><td class=\"c x1f2 y12cb w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x1f6 y12cb wde hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(238.283) </div></td><td class=\"c x1f7 y12cb w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.559) </div></td><td class=\"c x1f8 y12cb w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(20.647) </div></td><td class=\"c x1ca y12cb w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12cb w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(321.769) </div></td></tr><tr><td class=\"c x188 y12cc w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12cd wd6 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">91.638  </div></td><td class=\"c x1f2 y12cd w147 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.724  </div></td><td class=\"c x1f6 y12cd wde h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">65.884  </div></td><td class=\"c x1f7 y12cd w148 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.340  </div></td><td class=\"c x1f8 y12cd w149 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">9.359  </div></td><td class=\"c x1ca y12cd w14a h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12cd w9d h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">184.804  </div></td></tr><tr><td class=\"c x188 y116b w368 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w369 h20d\" id=\"_b7e87842-934c-4dbf-8883-6d967f0348b8\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1ef y12ce w34b h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f0 y12cf w34c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Imm.ni<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y12d0 w34d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12d0 w34e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f2 y12d1 w147 h136\"><div class=\"t m0 xa h12 y488 ff4 fs7 fc2 sc0 ls0 ws0\">Piantagioni </div></td><td class=\"c x1f3 y12d0 w34f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12d2 w350 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12d0 w351 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12d0 w352 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">in<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y12d1 w9d h136\"><div class=\"t m0 xa h12 y488 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x188 y12d3 w353 h1e7\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">\u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12d3 w354 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f3 y12d3 w355 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12d4 w356 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12d3 w357 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">beni<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12d3 w358 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">corso e<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f0 y12d5 w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y12d6 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12d6 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.228  </div></td><td class=\"c x1f2 y12d6 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.414  </div></td><td class=\"c x1f6 y12d6 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">304.167  </div></td><td class=\"c x1f7 y12d6 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.899  </div></td><td class=\"c x1f8 y12d6 w14c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.006  </div></td><td class=\"c x1ca y12d6 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12d6 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">506.573  </div></td></tr><tr><td class=\"c x188 y12d7 w359 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12d8 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(52.590) </div></td><td class=\"c x1f2 y12d8 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x1f6 y12d8 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(238.283) </div></td><td class=\"c x1f7 y12d8 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.559) </div></td><td class=\"c x1f8 y12d8 w14c hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(20.647) </div></td><td class=\"c x1ca y12d8 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12d8 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(321.769) </div></td></tr><tr><td class=\"c x188 y12d9 w35a h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12da w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12db wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">91.638  </div></td><td class=\"c x1f2 y12db w147 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.724  </div></td><td class=\"c x1f6 y12db wde h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">65.884  </div></td><td class=\"c x1f7 y12db w148 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.340  </div></td><td class=\"c x1f8 y12db w14c h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">9.359  </div></td><td class=\"c x1ca y12db w14a h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12db w9d h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">184.804  </div></td></tr><tr><td class=\"c x188 y12dc w368 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b0 w35c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Movimento del<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b1 w35d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y12dd w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f5 y12dd wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.043  </div></td><td class=\"c x1f2 y12dd w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12dd wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.483  </div></td><td class=\"c x1f7 y12dd w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.930  </div></td><td class=\"c x1f8 y12dd w14c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.814  </div></td><td class=\"c x1ca y12dd w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.004  </div></td><td class=\"c x184 y12dd w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">37.273  </div></td></tr><tr><td class=\"c x188 y12de w35e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12df wd6 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(4.728) </div></td><td class=\"c x1f2 y12df w147 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12df wde hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(4.575) </div></td><td class=\"c x1f7 y12df w148 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(3.749) </div></td><td class=\"c x1f8 y12df w14c hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(2.351) </div></td><td class=\"c x1ca y12df w14a hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(43) </div></td><td class=\"c x184 y12df w9d hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(15.446) </div></td></tr><tr><td class=\"c x188 y12e0 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e1 w360 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e2 wd6 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.835  </div></td><td class=\"c x1f2 y12e2 w147 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e2 wde h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.533  </div></td><td class=\"c x1f7 y12e2 w148 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">3.749  </div></td><td class=\"c x1f8 y12e2 w14c h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.954  </div></td><td class=\"c x1ca y12e2 w14a h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12e2 w9d h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">13.071  </div></td></tr><tr><td class=\"c x188 y12e3 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e4 w362 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e5 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.3<span class=\"ls29\">71</span>  </div></td><td class=\"c x1f2 y12e5 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e5 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.039  </div></td><td class=\"c x1f7 y12e5 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12e5 w14c h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12e5 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(5.199) </div></td><td class=\"c x184 y12e5 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">212  </div></td></tr><tr><td class=\"c x188 y12e6 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e7 w363 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e8 wd6 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(207) </div></td><td class=\"c x1f2 y12e8 w147 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e8 wde hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1f7 y12e8 w148 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12e8 w14c hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12e8 w14a hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12e8 w9d hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(211) </div></td></tr><tr><td class=\"c x188 y12e9 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ea w364 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12eb w365 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento -<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">costo storico<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ec wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">301  </div></td><td class=\"c x1f2 y12ec w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ec wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12ec w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ec w14c h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12ec w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ec w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">301  </div></td></tr><tr><td class=\"c x188 y12ed w366 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ee w367 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ef wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(94) </div></td><td class=\"c x1f2 y12ef w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ef wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12ef w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ef w14c h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12ef w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ef w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(94) </div></td></tr><tr><td class=\"c x181 y12f0 w146 hf6\"><div class=\"t m0 xa h14 y9b5 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1f5 y12f0 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(209) </div></td><td class=\"c x1f2 y12f0 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(178) </div></td><td class=\"c x1f6 y12f0 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(420) </div></td><td class=\"c x1f7 y12f0 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x1f8 y12f0 w14c hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ca y12f0 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f0 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(815) </div></td></tr><tr><td class=\"c x181 y12f1 w146 h137\"><div class=\"t m0 xa h14 ybd2 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1f5 y12f1 wd6 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">128  </div></td><td class=\"c x1f2 y12f1 w147 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">83  </div></td><td class=\"c x1f6 y12f1 wde h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">290  </div></td><td class=\"c x1f7 y12f1 w148 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls29 ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y12f1 w14c h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">10  </div></td><td class=\"c x1ca y12f1 w14a h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f1 w9d h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">518  </div></td></tr><tr><td class=\"c x181 y12f2 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1f5 y12f2 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(8.449) </div></td><td class=\"c x1f2 y12f2 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(213) </div></td><td class=\"c x1f6 y12f2 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(16.201) </div></td><td class=\"c x1f7 y12f2 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.305) </div></td><td class=\"c x1f8 y12f2 w14c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.127) </div></td><td class=\"c x1ca y12f2 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f2 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(31.295) </div></td></tr><tr><td class=\"c x181 y12f3 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12f3 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.006  </div></td><td class=\"c x1f2 y12f3 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.236  </div></td><td class=\"c x1f6 y12f3 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">310.694  </div></td><td class=\"c x1f7 y12f3 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">19.073  </div></td><td class=\"c x1f8 y12f3 w14c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">31.468  </div></td><td class=\"c x1ca y12f3 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.621  </div></td><td class=\"c x184 y12f3 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">528.098  </div></td></tr><tr><td class=\"c x188 y12f4 w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12f5 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(58.378) </div></td><td class=\"c x1f2 y12f5 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.820) </div></td><td class=\"c x1f6 y12f5 wde h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(249.668) </div></td><td class=\"c x1f7 y12f5 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.108) </div></td><td class=\"c x1f8 y12f5 w14c h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(21.807) </div></td><td class=\"c x1ca y12f5 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12f5 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(339.780) </div></td></tr><tr><td class=\"c x188 y12f6 w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12f7 wd6 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">95.629  </div></td><td class=\"c x1f2 y12f7 w147 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">1.416  </div></td><td class=\"c x1f6 y12f7 wde hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">61.026  </div></td><td class=\"c x1f7 y12f7 w148 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">10.965  </div></td><td class=\"c x1f8 y12f7 w14c hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">9.661  </div></td><td class=\"c x1ca y12f7 w14a hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">9.621  </div></td><td class=\"c x184 y12f7 w9d hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">188.318  </div></td></tr><tr><td class=\"c x188 y116b w36a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>24 <span class=\"_ _2\"></span>le i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>mobilizzazioni<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>materiali <span class=\"_ _2\"></span>amm<span class=\"_ _3\"></span>ontano <span class=\"_ _2\"></span>compless<span class=\"_ _3\"></span>ivamente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>euro<span class=\"_ _3\"></span> 188.318 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> un incremento netto di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3.514 migliaia<span class=\"_ _3\"></span> rispetto al <span class=\"_ _3\"></span>saldo al 31 dicembre 20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>per effetto di:<span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">inv<span class=\"_ _2\"></span>est<span class=\"_ _3\"></span>imenti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>37.273<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">migliaia, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>suddivisi: <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span>Distribuzione\u201d <span class=\"_ _8\"></span>per euro <span class=\"_ _8\"></span></span>25.55<span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui<span class=\"_ _3\"></span> </span></span>euro <span class=\"_ _8\"></span>7.539 <span class=\"_ _8\"></span><span class=\"ff9\">migliaia <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>diritti <span class=\"_ _8\"></span>d\u2019uso), <span class=\"_ _8\"></span>\u201cShipping\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span></span>10.451 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>4.31<span class=\"_ _3\"></span>9 <span class=\"_ _8\"></span>migliaia per <span class=\"_ _b\"></span>diritti<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d\u2019uso<span class=\"_ _3\"></span>), <span class=\"_ _b\"></span>\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Holding <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span><span class=\"ff9\">Serv<span class=\"_ _3\"></span>izi\u201d <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>euro <span class=\"_ _b\"></span><span class=\"ff1\">1<span class=\"_ _3\"></span>.269 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>(di<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>euro <span class=\"ls28\">409</span> <span class=\"_ _b\"></span><span class=\"ff9\">migliaia <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso)<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span><span class=\"ff1\"> </span></span></span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">ammortamenti di periodo per euro <span class=\"_ _3\"></span>31.295 m<span class=\"_ _3\"></span>igliaia, <span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">riclassifiche per netti euro 1<span class=\"_ _3\"></span> migliaia;<span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">dismissioni di cespiti per netti euro <span class=\"_ _3\"></span>2.375 m<span class=\"_ _3\"></span>igliaia, compre<span class=\"_ _3\"></span>nsive di euro 5 m<span class=\"_ _3\"></span>igliaia di distruz<span class=\"_ _3\"></span>ioni<span class=\"_ _3\"></span><span class=\"ls19\">; </span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">effetto variazione perimetro per n<span class=\"_ _3\"></span>etti euro <span class=\"_ _3\"></span>207 migliai<span class=\"_ _3\"></span>a; </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">decremento per effetto cam<span class=\"_ _3\"></span>bio netto di euro <span class=\"_ _3\"></span>296 m<span class=\"_ _3\"></span>igliaia, essenzialmente r<span class=\"_ _3\"></span>iferito agli assets dell<span class=\"_ _3\"></span>e </span></span>societ\u00e0 messicane <span class=\"_ _3\"></span>per via di un peso messica<span class=\"_ _3\"></span>no passato<span class=\"_ _3\"></span> da <span class=\"_ _3\"></span>18,723 pesos d<span class=\"_ _3\"></span>el 31 dicemb<span class=\"_ _3\"></span>re 2023 <span class=\"lsd\">a </span>2<span class=\"ls17\">1,<span class=\"ls46\">550</span></span> pesos/euro del 31 d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4.<span class=\"_ _89\"> </span>Terreni e fabbric<span class=\"_ _3\"></span>ati La <span class=\"_ _2b\"> </span>movimentazione <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>periodo <span class=\"_ _2b\"> </span>regi<span class=\"_ _3\"></span>stra <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>complessivo <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>3.990 <span class=\"_ _28\"> </span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>via principalmente <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>investim<span class=\"_ _3\"></span>enti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>0.043 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _8\"></span>eff<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>perim<span class=\"_ _3\"></span>etro <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>207 <span class=\"_ _8\"></span>migliaia<span class=\"ls1d\">, </span>riclassifiche <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>4.164 <span class=\"_ _e\"> </span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _e\"> </span>parzialmente <span class=\"_ _e\"> </span>mitigato <span class=\"_ _e\"> </span>da <span class=\"_ _e\"> </span>ammortam<span class=\"_ _3\"></span>enti <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>euro <span class=\"_ _26\"> </span>8.449 <span class=\"_ _e\"> </span>migliaia, differenze cambio <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span><span class=\"ls65\">81</span> migliaia e dism<span class=\"_ _3\"></span>issioni per euro<span class=\"_ _3\"></span> 1.893 migliaia<span class=\"_ _3\"></span>. Gl<span class=\"_ _3\"></span>i investimenti per<span class=\"_ _3\"></span> euro 10.043<span class=\"_ _3\"></span> migliaia  h<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>nno  essenzialmente  riguardato  interventi  migliorativi <span class=\"_ _20\"> </span>specifici  su <span class=\"_ _2b\"> </span>fa<span class=\"_ _3\"></span>bbricati<span class=\"_ _3\"></span>  in <span class=\"_ _20\"> </span>Francia,  I<span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>ia, Grecia <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>Porto<span class=\"_ _3\"></span>gallo <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>cui <span class=\"_ _2b\"> </span>si <span class=\"_ _28\"></span>aggiungono <span class=\"_ _28\"> </span>euro <span class=\"_ _2b\"> </span>6.595 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _28\"> </span>per <span class=\"_ _2b\"> </span>nuovi <span class=\"_ _28\"> </span>contratti, <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>iuttosto <span class=\"_ _2b\"> </span>che <span class=\"_ _28\"> </span>rinnovi <span class=\"_ _28\"> </span>e/o<span class=\"_ _3\"></span> ampliamenti, <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>affitto <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>magazzini <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>uffic<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>assoggettat<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>principio  contabile <span class=\"_ _20\"> </span>IFRS <span class=\"_ _2b\"> </span>16. <span class=\"_ _e\"> </span>Si <span class=\"_ _20\"> </span>segnala <span class=\"_ _20\"> </span>che <span class=\"_ _2b\"> </span>i principali <span class=\"_ _3\"></span>investimenti<span class=\"_ _3\"></span> lega<span class=\"_ _3\"></span>ti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>contabilizzazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a concessione <span class=\"_ _28\"></span>italiana <span class=\"_ _f\"></span>relativa <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stand<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>mercato <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>Verona, <span class=\"_ _f\"></span>agli <span class=\"_ _28\"> </span>incrementi <span class=\"_ _28\"> </span>ISTAT <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>affitto principalmente in Spa<span class=\"_ _3\"></span>gna e Francia ed<span class=\"_ _3\"></span> ai rinnovi <span class=\"_ _3\"></span>rolling degli st<span class=\"_ _3\"></span>and di mercato a Ma<span class=\"_ _3\"></span>rsiglia e Rung<span class=\"_ _3\"></span>is.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>quest<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ategoria <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span><span class=\"ff1\">terre<span class=\"_ _3\"></span>ni <span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>monta <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>14.141<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>posto <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>degli<span class=\"_ _3\"></span> </span>atti  di <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pravendita<span class=\"_ _3\"></span>  originari <span class=\"_ _20\"> </span>laddove  esistenti  oppure <span class=\"_ _20\"> </span>scorporato  dal  valore  di <span class=\"_ _2b\"> </span>ac<span class=\"_ _3\"></span>quisto  indistinto  del fabbricato sull<span class=\"_ _3\"></span>a base di percentual<span class=\"_ _3\"></span>i pross<span class=\"_ _3\"></span>ime al 20%. <span class=\"_ _3\"></span> Piantagioni La <span class=\"_ _2b\"> </span>voce <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>esame <span class=\"_ _20\"> </span>registra <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>decrem<span class=\"_ _3\"></span>ento <span class=\"_ _2b\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>euro  308 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>egato <span class=\"_ _2b\"> </span>agli <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>mmort<span class=\"_ _3\"></span>amenti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>mpetenz<span class=\"_ _3\"></span>a dell\u2019esercizio per euro<span class=\"_ _3\"></span> 21<span class=\"ff1\">3 migl<span class=\"_ _3\"></span>iaia e dalla svalut<span class=\"_ _3\"></span>azione<span class=\"_ _3\"></span> del pesos mess<span class=\"_ _3\"></span>icano per nett<span class=\"_ _3\"></span>i euro <span class=\"ls24\">95</span> m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _3\"></span> </span>Impianti e macchin<span class=\"_ _3\"></span>ari In <span class=\"_ _3\"></span>questa <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>conto <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>incluse <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>celle <span class=\"_ _8\"></span>frigo, di <span class=\"_ _8\"></span>maturazione <span class=\"_ _3\"></span>banane, <span class=\"_ _3\"></span>gli <span class=\"_ _8\"></span>impianti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cal<span class=\"_ _3\"></span>ibraggio <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il confezionamento dei<span class=\"_ _3\"></span> prodotti, gli im<span class=\"_ _3\"></span>pianti di stocc<span class=\"_ _3\"></span>aggio e imballo d<span class=\"_ _3\"></span>ella frutta (settore Distr<span class=\"_ _3\"></span>ibuzione) e le<span class=\"_ _3\"></span> navi (settore Shippin<span class=\"_ _3\"></span>g).  Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>decremento <span class=\"_ _8\"></span><span class=\"ff9\">netto <span class=\"_ _3\"></span>dell\u2019a<span class=\"_ _3\"></span>nno <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>4.858 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>principalmente <span class=\"_ _8\"></span>riferito <span class=\"_ _8\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> per  euro <span class=\"_ _e\"> </span>16.201 <span class=\"_ _3e\"> </span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _e\"> </span>dismissioni  per <span class=\"_ _e\"> </span>euro <span class=\"_ _3e\"> </span>42 <span class=\"_ _e\"> </span>migliaia  d<span class=\"_ _3\"></span>i  cui <span class=\"_ _e\"> </span>euro  5 <span class=\"_ _e\"> </span>migliaia <span class=\"_ _e\"> </span>netti  per<span class=\"_ _3\"></span>  distruzion<span class=\"_ _3\"></span>i, decrementi p<span class=\"_ _3\"></span>er effet<span class=\"_ _3\"></span>to cam<span class=\"_ _3\"></span>bio 130 <span class=\"_ _3\"></span>migliaia, <span class=\"_ _3\"></span>parzialme<span class=\"_ _3\"></span>nte comp<span class=\"_ _3\"></span>ensato da <span class=\"_ _3\"></span>riclass<span class=\"_ _3\"></span>ifiche <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.033 <span class=\"_ _3\"></span>migliai<span class=\"_ _3\"></span>a ed <span class=\"_ _2\"></span> investimenti per <span class=\"_ _b\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>10<span class=\"_ _3\"></span>.483 migliaia <span class=\"_ _2\"></span>che hanno <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>incipalmente riguardato rinnovi <span class=\"_ _2\"></span>e miglioramenti <span class=\"_ _2\"></span>presso<span class=\"_ _3\"></span> i <span class=\"_ _8\"></span>ma<span class=\"_ _3\"></span>gazzini <span class=\"_ _f\"></span>italiani, <span class=\"_ _f\"></span>francesi, <span class=\"_ _f\"></span>portoghesi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>spagnoli <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>altri <span class=\"_ _8\"></span>siti<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>normali <span class=\"_ _f\"></span>investimenti <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rinnovo delle <span class=\"_ _f\"></span>dotazioni <span class=\"_ _8\"></span>presso <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>magazz<span class=\"_ _3\"></span>ini <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Gl<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>investimenti <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>macchinari <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mprendono inoltre <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>4<span class=\"_ _3\"></span>.365 <span class=\"_ _2b\"> </span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>Dry<span class=\"_ _3\"></span>-docking <span class=\"_ _2b\"> </span>svol<span class=\"_ _3\"></span>ti <span class=\"_ _2b\"> </span>sulle <span class=\"_ _20\"> </span>Cale <span class=\"_ _28\"> </span>P<span class=\"_ _3\"></span>ino <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>Pu<span class=\"_ _3\"></span>la <span class=\"_ _2b\"> </span>ed <span class=\"_ _20\"> </span>euro <span class=\"_ _2b\"> </span>1.559 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _20\"> </span>per upgrades sulle navi.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span><span class=\"ls45\">ha</span> <span class=\"_ _8\"></span>verificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>enuta <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>quattro <span class=\"_ _8\"></span>uni<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _8\"></span>Cale <span class=\"_ _8\"></span>Ross<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>ragione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>l prevedibile andamento <span class=\"_ _2\"></span>futu<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>del business <span class=\"_ _2\"></span>stesso<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>avvisando pertanto <span class=\"_ _2\"></span>necessit<span class=\"_ _3\"></span>\u00e0 di<span class=\"_ _2\"></span> <span class=\"ffc\">i<span class=\"_ _3\"></span>mpairment<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e </span></span>delle navi stesse.<span class=\"_ _89\"> </span><span class=\"ls25\">  <span class=\"_ _3\"></span></span> Attrezzature in<span class=\"_ _3\"></span>dustriali e commerci<span class=\"_ _3\"></span>ali<span class=\"_ _3\"></span> In tale comparto (essenz<span class=\"_ _3\"></span>ialmente composto<span class=\"_ _3\"></span> dalla flotta contenitori della so<span class=\"_ _3\"></span>ciet\u00e0 di Shipping<span class=\"_ _3\"></span>) l\u2019incremento pe<span class=\"_ _3\"></span>r euro <span class=\"_ _3\"></span>625 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>lega <span class=\"_ _8\"></span>essenzialmente <span class=\"_ _8\"></span>agli <span class=\"_ _3\"></span>investime<span class=\"_ _3\"></span>nti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>3.930 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>3.807 <span class=\"_ _3\"></span>migliaia per contratti IFRS 16)<span class=\"_ _3\"></span>, parzialmente compe<span class=\"_ _3\"></span>nsato da ammortame<span class=\"_ _3\"></span>nti per euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>.305 migliaia<span class=\"_ _3\"></span>. Altri beni materiali<span class=\"_ _3\"></span>  La  voce  espone  i  beni  posseduti  dal  Gruppo  quali  i  mobili  e  gli  arredi,  le  attrezzatu<span class=\"_ _3\"></span>re  informatiche  ed elettroniche, il parco aut<span class=\"_ _3\"></span>ovetture, etc.  <span class=\"_ _3\"></span> L\u2019incremento <span class=\"_ _28\"></span>del <span class=\"_ _28\"> </span>periodo <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span><span class=\"ff1\">302 <span class=\"_ _28\"> </span></span>migliaia <span class=\"_ _28\"> </span>riflette <span class=\"_ _28\"> </span>principalme<span class=\"_ _3\"></span>nte <span class=\"_ _28\"></span>l\u2019effetto <span class=\"_ _28\"> </span>investimenti <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"> </span><span class=\"ff1\">3<span class=\"_ _3\"></span>.814 </span>migliaia <span class=\"_ _2\"></span>(di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro 1.<span class=\"_ _2\"></span>33<span class=\"_ _3\"></span>5 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>IFRS 16), <span class=\"_ _b\"></span>variazione p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>dif<span class=\"_ _3\"></span>ferenze cambio <span class=\"_ _b\"></span>per <span class=\"_ _2\"></span>euro <span class=\"ls17\">10</span> <span class=\"_ _b\"></span>migliaia compensati da ammorta<span class=\"_ _3\"></span>menti per euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>.127 migliaia e d<span class=\"_ _3\"></span>a dismissioni per nett<span class=\"_ _3\"></span>i euro <span class=\"_ _3\"></span>397 migliaia<span class=\"_ _3\"></span>. Immobilizzazioni in cor<span class=\"_ _3\"></span>so ed acconti<span class=\"_ _3\"></span> L\u2019incremento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questa <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff1\">3.763 <span class=\"_ _3\"></span></span>migliaia <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _3\"></span>l\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inv<span class=\"_ _3\"></span>estimenti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span><span class=\"ff1\">9.00<span class=\"_ _3\"></span>4 <span class=\"_ _3\"></span>migliaia </span>legati principalme<span class=\"_ _3\"></span>nte ai l<span class=\"_ _3\"></span>avori di <span class=\"_ _3\"></span>sistemazione ed<span class=\"_ _3\"></span> ampl<span class=\"_ _3\"></span>iamento del <span class=\"_ _3\"></span>magazzino <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Siviglia, <span class=\"_ _3\"></span>al nuovo <span class=\"_ _3\"></span>magazzi<span class=\"_ _3\"></span>no di <span class=\"_ _2\"></span>Verona oltre <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>pere ed <span class=\"_ _b\"></span>impia<span class=\"_ _3\"></span>nti <span class=\"_ _2\"></span>in via <span class=\"_ _b\"></span>di completamento <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>esso <span class=\"_ _2\"></span>i magazzini <span class=\"_ _2\"></span>di Alverca, <span class=\"_ _b\"></span>Run<span class=\"_ _3\"></span>gis <span class=\"_ _2\"></span>e Cavaillon<span class=\"_ _3\"></span><span class=\"ls1b\">. </span>Tale <span class=\"_ _20\"> </span>variazione <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>au<span class=\"_ _3\"></span>mento  risulta <span class=\"_ _2b\"> </span>parzial<span class=\"_ _3\"></span>mente <span class=\"_ _20\"> </span>compensata  dalla <span class=\"_ _2b\"> </span>ridu<span class=\"_ _3\"></span>zione <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro<span class=\"_ _3\"></span>  5<span class=\"_ _3\"></span>.199  mi<span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>iaia  p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r l\u2019entrata in <span class=\"_ _2\"></span>funzione di <span class=\"_ _2\"></span>ces<span class=\"_ _3\"></span>piti legati <span class=\"_ _2\"></span>a lavori <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i ammodernamento di fabbric<span class=\"ff1\">at<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>e di impianti <span class=\"_ _2\"></span>e macchinari nelle </span>sedi portoghesi, francesi <span class=\"_ _3\"></span>e spagnole<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _20\"> </span><span class=\"ls26\">20</span>24 <span class=\"_ _20\"> </span><span class=\"ff9\">il <span class=\"_ _28\"> </span>Gr<span class=\"_ _3\"></span>uppo <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>verificato<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>l\u2019insussistenza <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>indicato<span class=\"_ _3\"></span>ri <span class=\"_ _2b\"> </span>endog<span class=\"_ _3\"></span>eni <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>eso<span class=\"_ _3\"></span>geni <span class=\"_ _2b\"> </span>di  p<span class=\"_ _2\"></span>ossibil<span class=\"_ _3\"></span>e </span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>della <span class=\"_ _28\"> </span>voce <span class=\"_ _28\"></span>Immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>macchinar<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>Di <span class=\"_ _28\"></span>conseguenza, <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _28\"> </span>Immobili,<span class=\"_ _3\"></span> impianti e macchinar<span class=\"_ _3\"></span>i non \u00e8 st<span class=\"_ _3\"></span>ato sottoposto a t<span class=\"_ _3\"></span>est di impairment<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Leasing <span class=\"ffa\">\u2013</span> IFRS 16<span class=\"_ _3\"></span> Il <span class=\"_ _2\"></span>Gruppo h<span class=\"_ _2\"></span>a applicato l\u2019IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>al 1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2019 <span class=\"ff1 ls22\">ed<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ff9\">in<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>conformit\u00e0 allo <span class=\"_ _2\"></span>stesso ha <span class=\"_ _b\"></span>is<span class=\"_ _3\"></span>critto <span class=\"_ _2\"></span>il \u201cRi<span class=\"_ _2\"></span>g<span class=\"_ _3\"></span>ht <span class=\"_ _2\"></span>of use\u201d <span class=\"_ _b\"></span>n<span class=\"_ _3\"></span><span class=\"ff1\">ell<span class=\"_ _3\"></span>a </span></span></span></span>voce <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span>Immobili, <span class=\"_ _8\"></span>impianti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>macchinari\u201d, <span class=\"_ _8\"></span>all\u2019interno <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span><span class=\"ff1\">ciascuna <span class=\"_ _8\"></span>categoria <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>appartenenza<span class=\"_ _3\"></span><span class=\"ls1d\">. <span class=\"_ _8\"></span></span>A <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>pletamento<span class=\"_ _3\"></span> </span>dell\u2019informativa <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>tabella <span class=\"_ _8\"></span>precedente <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>fornisce <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>dettaglio <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>movimentazione <span class=\"_ _f\"></span>dell\u2019ammontare dei diritti d\u2019uso iscritti dal <span class=\"_ _3\"></span>Gruppo per gl<span class=\"_ _3\"></span>i esercizi 20<span class=\"_ _3\"></span><span class=\"ff1\">23 e 20<span class=\"_ _3\"></span>24. </span><table class=\"s w36b h20e\" id=\"_4d16ee5d-a291-4cad-8121-422fb2965a8d\"><tr><td></td><td class=\"c x1f9 y12f8 w34e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1fa y12f8 w34f h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e</div></td><td class=\"c x1fb y12f9 w34b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y12fa we2 h13b\"><div class=\"t m0 xa h12 ybde ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1f9 y12fb w354 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td class=\"c x1fa y12fb w355 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari</div></td><td class=\"c x1fb y12fc w350 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1fc y12fa w47 h13b\"><div class=\"t m0 xa h12 ybde ff4 fs7 fc2 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x1fd y12fa w14e h13b\"><div class=\"t m0 xa h12 ybde ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1fb y12fd w356 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y12fe we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y12fe w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">35.710  </div></td><td class=\"c x1ff y12fe w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.831  </div></td><td class=\"c x200 y12fe w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.470  </div></td><td class=\"c x1fc y12fe w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.261  </div></td><td class=\"c x1fd y12fe w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">63.271  </div></td></tr><tr><td class=\"c x181 y12ff we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y12ff w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.361) </div></td><td class=\"c x1ff y12ff w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.492) </div></td><td class=\"c x200 y12ff w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.323) </div></td><td class=\"c x1fc y12ff w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.158) </div></td><td class=\"c x1fd y12ff w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(22.334) </div></td></tr><tr><td class=\"c x181 y1300 we2 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1fe y1300 w14d h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.348  </div></td><td class=\"c x1ff y1300 w3e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.339  </div></td><td class=\"c x200 y1300 w148 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">8.147  </div></td><td class=\"c x1fc y1300 w47 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.102  </div></td><td class=\"c x1fd y1300 w14e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">40.937  </div></td></tr><tr><td class=\"c x181 y1301 we2 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1302 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione perimetro </div></td><td class=\"c x1fe y1302 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.296  </div></td><td class=\"c x1ff y1302 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1302 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1302 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">156  </div></td><td class=\"c x1fd y1302 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.452  </div></td></tr><tr><td class=\"c x181 y1303 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fe y1303 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.769  </div></td><td class=\"c x1ff y1303 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y1303 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.941  </div></td><td class=\"c x1fc y1303 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.107  </div></td><td class=\"c x1fd y1303 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">28.658  </div></td></tr><tr><td class=\"c x181 y1304 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi costo storico </div></td><td class=\"c x1fe y1304 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.842) </div></td><td class=\"c x1ff y1304 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.831) </div></td><td class=\"c x200 y1304 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.342) </div></td><td class=\"c x1fc y1304 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(452) </div></td><td class=\"c x1fd y1304 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(19.467) </div></td></tr><tr><td class=\"c x181 y1305 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi F.do ammortamento </div></td><td class=\"c x1fe y1305 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.820  </div></td><td class=\"c x1ff y1305 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.831  </div></td><td class=\"c x200 y1305 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.202  </div></td><td class=\"c x1fc y1305 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">381  </div></td><td class=\"c x1fd y1305 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.234  </div></td></tr><tr><td class=\"c x181 y1306 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche costo storico </div></td><td class=\"c x1fe y1306 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1306 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1306 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1306 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1306 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1307 we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche F.do ammortamento </div></td><td class=\"c x1fe y1307 w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1307 w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1307 w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1307 w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1307 w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1308 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1fe y1308 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.390) </div></td><td class=\"c x1ff y1308 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.339) </div></td><td class=\"c x200 y1308 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.003) </div></td><td class=\"c x1fc y1308 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(916) </div></td><td class=\"c x1fd y1308 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(14.647) </div></td></tr><tr><td class=\"c x181 y1309 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y1309 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">46.932  </div></td><td class=\"c x1ff y1309 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y1309 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.069  </div></td><td class=\"c x1fc y1309 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.072  </div></td><td class=\"c x1fd y1309 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">79.914  </div></td></tr><tr><td class=\"c x181 y130a we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y130a w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.931) </div></td><td class=\"c x1ff y130a w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y130a w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(7.123) </div></td><td class=\"c x1fc y130a w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.693) </div></td><td class=\"c x1fd y130a w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(19.747) </div></td></tr><tr><td class=\"c x181 y130b we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1fe y130b w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">36.002  </div></td><td class=\"c x1ff y130b w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y130b w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.946  </div></td><td class=\"c x1fc y130b w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.379  </div></td><td class=\"c x1fd y130b w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">60.167  </div></td></tr><tr><td class=\"c x181 y130c we2 h15\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y130d we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione perimetro </div></td><td class=\"c x1fe y130d w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y130d w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y130d w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y130d w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y130d w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y130e we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fe y130e w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.595  </div></td><td class=\"c x1ff y130e w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">530  </div></td><td class=\"c x200 y130e w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.807  </div></td><td class=\"c x1fc y130e w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.335  </div></td><td class=\"c x1fd y130e w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.267  </div></td></tr><tr><td class=\"c x181 y130f we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi costo storico </div></td><td class=\"c x1fe y130f w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(4.724) </div></td><td class=\"c x1ff y130f w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y130f w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.744) </div></td><td class=\"c x1fc y130f w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(782) </div></td><td class=\"c x1fd y130f w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(9.250) </div></td></tr><tr><td class=\"c x181 y1310 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi F.do ammortamento </div></td><td class=\"c x1fe y1310 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.830  </div></td><td class=\"c x1ff y1310 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1310 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.744  </div></td><td class=\"c x1fc y1310 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">671  </div></td><td class=\"c x1fd y1310 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.246  </div></td></tr><tr><td class=\"c x181 y1311 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche costo storico </div></td><td class=\"c x1fe y1311 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1311 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1311 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1311 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1311 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1312 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche F.do ammortamento </div></td><td class=\"c x1fe y1312 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1312 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1312 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1312 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1312 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1313 we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1fe y1313 w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(5.521) </div></td><td class=\"c x1ff y1313 w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(5.634) </div></td><td class=\"c x200 y1313 w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.222) </div></td><td class=\"c x1fc y1313 w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.046) </div></td><td class=\"c x1fd y1313 w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(15.423) </div></td></tr><tr><td class=\"c x181 y1314 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y1314 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">48.803  </div></td><td class=\"c x1ff y1314 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.371  </div></td><td class=\"c x200 y1314 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.132  </div></td><td class=\"c x1fc y1314 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.625  </div></td><td class=\"c x1fd y1314 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">82.931  </div></td></tr><tr><td class=\"c x181 y1315 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y1315 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.621) </div></td><td class=\"c x1ff y1315 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.634) </div></td><td class=\"c x200 y1315 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(6.601) </div></td><td class=\"c x1fc y1315 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(2.068) </div></td><td class=\"c x1fd y1315 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(27.924) </div></td></tr><tr><td class=\"c x181 y1316 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1fe y1316 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">35.182  </div></td><td class=\"c x1ff y1316 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.737  </div></td><td class=\"c x200 y1316 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.531  </div></td><td class=\"c x1fc y1316 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.557  </div></td><td class=\"c x1fd y1316 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">55.007  </div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _f\"></span>2024 <span class=\"_ _28\"></span><span class=\"ff9\">la <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanzia<span class=\"_ _3\"></span>ria <span class=\"_ _f\"></span>legata <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019IFRS <span class=\"_ _f\"></span>16 <span class=\"_ _28\"></span>risulta <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span></span>56<span class=\"_ _3\"></span>.361<span class=\"_ _3\"></span> migliaia (contro <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>60.759 <span class=\"_ _3\"></span>migliaia al<span class=\"_ _3\"></span> 31 <span class=\"_ _3\"></span>dicembre 2<span class=\"_ _3\"></span>023), a fro<span class=\"_ _3\"></span>nte d<span class=\"_ _3\"></span>i incrementi <span class=\"_ _3\"></span>di euro <span class=\"_ _8\"></span>12.267 migliaia <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> nuovi co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>stipulati <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>rso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2024<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>decrement<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i euro <span class=\"_ _8\"></span>14.624 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>per paga<span class=\"_ _3\"></span>menti d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> euro 2.041 migliaia<span class=\"_ _3\"></span> per riduzioni a se<span class=\"_ _3\"></span>guito di interruz<span class=\"_ _3\"></span>ione dei contratti di<span class=\"_ _3\"></span> affitto/<span class=\"_ _8\"></span>noleggio. Alla data del 31<span class=\"_ _3\"></span> dicembre il tasso medio po<span class=\"_ _3\"></span>nderato in e<span class=\"_ _3\"></span>ssere sui contratt<span class=\"_ _3\"></span>i risulta pari al <span class=\"_ _8\"></span>4,72<span class=\"ls3f\">%.</span> Per <span class=\"_ _b\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _b\"></span>l\u2019ap<span class=\"_ _3\"></span>plicazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>ter<span class=\"_ _3\"></span>mini <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>posizione <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>ia netta <span class=\"_ _2a\"> </span>e <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>Adjusted <span class=\"_ _2a\"> </span>EBI<span class=\"_ _3\"></span>TDA <span class=\"_ _14\"> </span>stant<span class=\"_ _3\"></span>e <span class=\"_ _14\"> </span>l<span class=\"_ _3\"></span>\u2019esistenza <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>numerosi <span class=\"_ _2a\"> </span>contratti <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>concessione <span class=\"_ _2a\"> </span>e/o <span class=\"_ _2a\"> </span>affitto <span class=\"_ _2a\"> </span>di<span class=\"_ _89\"> </span>magazzini/posti <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>mercati <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rtofrutticoli, <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>easing <span class=\"_ _8\"></span>operativi <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>quinta <span class=\"_ _8\"></span>nave <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sulla <span class=\"_ _8\"></span>flotta<span class=\"_ _89\"> </span>contenitori <span class=\"_ _2b\"> </span>\u201cre<span class=\"_ _3\"></span>efer\u201d <span class=\"_ _2b\"> </span>della  societ\u00e0 <span class=\"_ _20\"> </span>armatoriale, <span class=\"_ _2b\"> </span>con <span class=\"_ _20\"> </span>un <span class=\"_ _20\"> </span>impatto <span class=\"_ _2b\"> </span>dell\u2019Adjusted<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>EBITDA <span class=\"_ _20\"> </span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>euro <span class=\"_ _2b\"> </span>17<span class=\"_ _3\"></span>.412<span class=\"_ _89\"> </span></span>migliaia contro euro 1<span class=\"_ _3\"></span>6.514 <span class=\"_ _3\"></span>migliaia <span class=\"ff9\">dell\u2019eserc<span class=\"_ _3\"></span>izio 202</span>3.<span class=\"_ _89\"> </span>NOTA 24. Costo<span class=\"_ _2\"></span> del venduto Nella seguente tabella \u00e8 <span class=\"_ _3\"></span>esposto<span class=\"_ _3\"></span> il costo del venduto pe<span class=\"_ _3\"></span>r destinazione e per <span class=\"_ _3\"></span>natura.<span class=\"_ _8\"></span> <table class=\"s w37c h235\" id=\"_9fd40005-1962-4ca0-9ef7-fdad817b02cf\"><tr><td class=\"c x181 y149c w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y149c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y149c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y149c w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y149d w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi acquisto materie prime, imballi, pallet e merci </div></td><td class=\"c x20c y149d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.090.251  </div></td><td class=\"c x182 y149d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.034.949  </div></td><td class=\"c x20d y149d w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">55.302  </div></td></tr><tr><td class=\"c x188 y149e w3eb h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Costi su provvigioni su acquisti e vendite e premi alla<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y149f w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.678  </div></td><td class=\"c x182 y149f w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.761  </div></td><td class=\"c x20d y149f w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(83) </div></td></tr><tr><td class=\"c x188 y14a0 w3ec h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">clientela<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y14a1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di trasporto e movimentazione  </div></td><td class=\"c x20c y14a1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">173.933  </div></td><td class=\"c x182 y14a1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">180.234  </div></td><td class=\"c x20d y14a1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.302) </div></td></tr><tr><td class=\"c x181 y14a2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di manodopera </div></td><td class=\"c x20c y14a2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">46.145  </div></td><td class=\"c x182 y14a2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">43.907  </div></td><td class=\"c x20d y14a2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.238  </div></td></tr><tr><td class=\"c x181 y14a3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x20c y14a3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">26.656  </div></td><td class=\"c x182 y14a3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">25.255  </div></td><td class=\"c x20d y14a3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.402  </div></td></tr><tr><td class=\"c x181 y14a4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x20c y14a4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">867  </div></td><td class=\"c x182 y14a4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">613  </div></td><td class=\"c x20d y14a4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">255  </div></td></tr><tr><td class=\"c x181 y14a5 w154 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per servizi manutentivi e lavorazioni esterne </div></td><td class=\"c x20c y14a5 w152 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">36.993  </div></td><td class=\"c x182 y14a5 w152 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">36.839  </div></td><td class=\"c x20d y14a5 w153 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">154  </div></td></tr><tr><td class=\"c x181 y14a6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi energetici </div></td><td class=\"c x20c y14a6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.192  </div></td><td class=\"c x182 y14a6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.715  </div></td><td class=\"c x20d y14a6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.524) </div></td></tr><tr><td class=\"c x181 y14a7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi bunker </div></td><td class=\"c x20c y14a7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.679  </div></td><td class=\"c x182 y14a7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">38.010  </div></td><td class=\"c x20d y14a7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.669  </div></td></tr><tr><td class=\"c x181 y14a8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Noleggi Navi e contenitori </div></td><td class=\"c x20c y14a8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.581  </div></td><td class=\"c x182 y14a8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.269  </div></td><td class=\"c x20d y14a8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.312  </div></td></tr><tr><td class=\"c x181 y14a9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Affitto e noleggi </div></td><td class=\"c x20c y14a9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.883  </div></td><td class=\"c x182 y14a9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.610  </div></td><td class=\"c x20d y14a9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">274  </div></td></tr><tr><td class=\"c x181 y14aa w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x20c y14aa w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.181  </div></td><td class=\"c x182 y14aa w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">853  </div></td><td class=\"c x20d y14aa w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">328  </div></td></tr><tr><td class=\"c x181 y14ab w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi diversi e recuperi di costi </div></td><td class=\"c x20c y14ab w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(10.675) </div></td><td class=\"c x182 y14ab w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(9.679) </div></td><td class=\"c x20d y14ab w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(996) </div></td></tr><tr><td class=\"c x181 y14ac w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo del venduto </div></td><td class=\"c x20c y14ac w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.424.362  </div></td><td class=\"c x182 y14ac w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.369.334  </div></td><td class=\"c x20d y14ac w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">55.028  </div></td></tr></table>L\u2019aumento <span class=\"_ _2e\"> </span>del <span class=\"_ _14\"> </span>costo<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>del <span class=\"_ _2e\"> </span>vendu<span class=\"_ _3\"></span>to <span class=\"_ _2e\"> </span>consist<span class=\"_ _3\"></span>e <span class=\"_ _2e\"> </span>princi<span class=\"_ _3\"></span>palmente <span class=\"_ _2e\"> </span>nel <span class=\"_ _14\"> </span>maggior <span class=\"_ _14\"> </span>costo <span class=\"_ _14\"> </span>d\u2019acquisto <span class=\"_ _14\"> </span>dei <span class=\"_ _2a\"> </span><span class=\"ff1\">prodotti </span>ortofrutticoli, <span class=\"_ _f\"></span>strettamente <span class=\"_ _f\"></span>legato <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>l\u2019incremento <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>ric<span class=\"_ _3\"></span>avi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _f\"></span></span>ed <span class=\"_ _8\"></span>all\u2019interve<span class=\"_ _3\"></span><span class=\"ff1\">nuto <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>prezzi <span class=\"_ _8\"></span>dei <span class=\"_ _f\"></span>beni </span>per via d<span class=\"_ _3\"></span>ell\u2019inflazione<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _3\"></span>Come esposto<span class=\"_ _3\"></span> nell<span class=\"_ _3\"></span>a relazion<span class=\"_ _3\"></span>e su<span class=\"_ _3\"></span>lla gestione<span class=\"_ _3\"></span>, si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>un a<span class=\"_ _3\"></span>umento generale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi a<span class=\"_ _3\"></span> </span>causa <span class=\"_ _8\"></span>dell\u2019inflazione, <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>buona <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>riusc<span class=\"_ _3\"></span>iti <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rasferire <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>prezzi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>nos<span class=\"_ _3\"></span>tri <span class=\"_ _8\"></span>beni <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>serviz<span class=\"_ _3\"></span>i senza pregiudicare <span class=\"_ _3\"></span>in maniera signif<span class=\"_ _3\"></span>icativa la redditiv<span class=\"_ _3\"></span>it\u00e0 del Gruppo.<span class=\"_ _8\"></span> Occorre evide<span class=\"_ _3\"></span>nziare una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>dei cost<span class=\"_ _3\"></span>i ener<span class=\"_ _3\"></span>getici per <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>14,2% legata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>flessione <span class=\"_ _3\"></span>del c<span class=\"_ _3\"></span>osto dell<span class=\"_ _3\"></span>a materia<span class=\"_ _3\"></span> prima <span class=\"_ _8\"></span>ris<span class=\"_ _3\"></span>petto <span class=\"_ _f\"></span>all\u2019esercizio <span class=\"_ _f\"></span>precedente, <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ttoscrizione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>cordi <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _8\"></span>favorevo<span class=\"_ _3\"></span>li <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>principali <span class=\"_ _8\"></span>az<span class=\"_ _3\"></span>iende elettriche <span class=\"_ _f\"></span><span class=\"ff9\">e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019eff<span class=\"_ _3\"></span>icientamento <span class=\"_ _8\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>consumi<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>energet<span class=\"_ _3\"></span>ici <span class=\"_ _8\"></span>grazie <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>gli <span class=\"_ _f\"></span>inv<span class=\"_ _3\"></span>estimenti <span class=\"_ _f\"></span>effettuati <span class=\"_ _8\"></span>anche <span class=\"_ _f\"></span>nell\u2019ambito </span>del <span class=\"_ _f\"></span>Piano <span class=\"_ _f\"></span>St<span class=\"_ _3\"></span>rategico <span class=\"_ _f\"></span>ESG<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>Per <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>settore <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>Shipping, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>ril<span class=\"_ _3\"></span>eva <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>incremento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bunker <span class=\"_ _f\"></span>legato<span class=\"_ _3\"></span> a<span class=\"ff9\">ll\u2019incremento <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _28\"></span>carburante <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>per <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>3<span class=\"_ _3\"></span>.077 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _f\"></span>la <span class=\"_ _28\"> </span>contabilizzaz<span class=\"_ _3\"></span>ione<span class=\"_ _8\"></span></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _28\"></span>quote <span class=\"_ _f\"></span>EUA<span class=\"_ _3\"></span> legate <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019introduzione <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>normati</span>va <span class=\"_ _20\"> </span>EUA-ETS <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2b\"> </span>prev<span class=\"_ _3\"></span>ede <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span>pagamento <span class=\"_ _20\"> </span>(entro <span class=\"_ _20\"> </span>settembre <span class=\"_ _2b\"> </span>2025) <span class=\"_ _20\"> </span>delle tonnellate di CO2 <span class=\"_ _2\"></span>em<span class=\"_ _3\"></span>esse nell\u2019atmosfera dalle navi p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r le tratte rilevanti <span class=\"_ _2\"></span>(che toccano il Mediterraneo) per una percentuale calco<span class=\"_ _3\"></span>lata al 40<span class=\"_ _3\"></span>%. Secondo la<span class=\"_ _3\"></span> normativa q<span class=\"_ _3\"></span>uesta percentual<span class=\"_ _3\"></span>e aumenta <span class=\"_ _3\"></span>al 70%<span class=\"_ _8\"></span> nel 2025 p<span class=\"_ _3\"></span>er arrivare<span class=\"_ _3\"></span> al <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>00% <span class=\"_ _8\"></span>nel <span class=\"_ _f\"></span>2026. <span class=\"_ _f\"></span>Si <span class=\"_ _8\"></span>segna<span class=\"_ _3\"></span>la <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>grazie <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>presenza <span class=\"_ _f\"></span>nei <span class=\"_ _8\"></span>contratti <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>trasporto <span class=\"_ _f\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>(reefer) <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>clausola BAF  (\u201c<span class=\"_ _3\"></span>Bunker <span class=\"_ _e\"> </span>Adjustment<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>Factor\u201d) <span class=\"_ _3e\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>nei  co<span class=\"_ _3\"></span>ntratti <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>trasporto <span class=\"_ _e\"> </span>frutta <span class=\"_ _e\"> </span>(reefer) <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>general <span class=\"_ _e\"> </span>cargo <span class=\"_ _e\"> </span>(dry) <span class=\"_ _e\"> </span>di<span class=\"_ _3\"></span> meccanismi <span class=\"_ _2\"></span>d<span class=\"ff9\">i <span class=\"_ _2\"></span>recu<span class=\"_ _3\"></span>pero <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>magg<span class=\"_ _3\"></span>iori <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osti <span class=\"_ _2\"></span>legati <span class=\"_ _2\"></span>all\u2019intr<span class=\"_ _3\"></span>oduzione <span class=\"_ _2\"></span>dell\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A<span class=\"_ _3\"></span>-ETS <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2\"></span>marittimo <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Europa<span class=\"_ _3\"></span>, </span></span>il <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _28\"> </span>del <span class=\"_ _28\"></span>settore <span class=\"_ _28\"> </span>nel <span class=\"_ _28\"> </span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>riferimento <span class=\"_ _28\"> </span>non <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>risultato <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>stanzialmente<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>impattato <span class=\"_ _28\"></span>da <span class=\"_ _28\"></span>un leggero incremento del c<span class=\"_ _3\"></span>osto carb<span class=\"_ _3\"></span>urante che si compon<span class=\"_ _3\"></span>e di bunker fuel e cost<span class=\"_ _3\"></span>i relat<span class=\"_ _3\"></span>ivi all\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A-<span class=\"_ _3\"></span>ETS. </span>L<span class=\"ff9\">\u2019incremento</span> nel costo <span class=\"_ _2\"></span>per noleggi di navi <span class=\"_ _2\"></span>e contenitori<span class=\"_ _3\"></span> <span class=\"ff9\">\u00e8 <span class=\"_ _2\"></span>dovuto all\u2019utilizzo delle navi <span class=\"_ _2\"></span>spot nel periodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i sosta </span>delle <span class=\"_ _8\"></span>navi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>propriet\u00e0 <span class=\"_ _8\"></span>durante <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>dry<span class=\"_ _3\"></span>-docking <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>ripresa <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio <span class=\"_ _3\"></span>IF<span class=\"_ _3\"></span>RS <span class=\"_ _8\"></span>16 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>della quinta <span class=\"_ _2\"></span>nave utilizzata <span class=\"_ _2\"></span>dalla societ\u00e0 <span class=\"_ _2\"></span>armatoriale che <span class=\"_ _2\"></span>peralt<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>risulta compensato <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>oforma <span class=\"_ _2\"></span>di incremento <span class=\"_ _2\"></span>nelle<span class=\"_ _3\"></span> quote di ammortame<span class=\"_ _3\"></span>nto del periodo<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Relativamente <span class=\"_ _25\"> </span>agli <span class=\"_ _25\"> </span>ammort<span class=\"_ _3\"></span>amenti <span class=\"_ _e\"> </span>si <span class=\"_ _25\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _25\"> </span>come <span class=\"_ _25\"> </span>all\u2019aumento <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span><span class=\"ff1\">1.402 <span class=\"_ _25\"> </span>migliaia <span class=\"_ _25\"> </span>sia <span class=\"_ _25\"> </span>riconducibile <span class=\"_ _25\"> </span>a<span class=\"_ _3\"></span>gli<span class=\"_ _3\"></span> </span>investimenti <span class=\"_ _20\"> </span>effettuati <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>sia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>7<span class=\"_ _3\"></span>07 <span class=\"_ _20\"> </span>migliaia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>maggiori <span class=\"_ _20\"> </span>ammortament<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>legati <span class=\"_ _20\"> </span>all\u2019applicazione  <span class=\"ff1\">del </span>principio IFRS 16.<span class=\"_ _3\"></span> Si <span class=\"_ _3\"></span><span class=\"ff9\">segnala <span class=\"_ _8\"></span>che la <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>\u201cCost<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>acquisto <span class=\"_ _8\"></span>materie <span class=\"_ _3\"></span>prime, <span class=\"_ _8\"></span>imballi, <span class=\"_ _3\"></span>pallet <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>merci\u201d <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprende <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span></span>15.88<span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>migl<span class=\"_ _3\"></span>iaia di <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>verso <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>collegate, <span class=\"_ _3\"></span>effett<span class=\"_ _3\"></span>uati <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _8\"></span>e rientrant<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>saldi <span class=\"_ _8\"></span>indicati <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>Not<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>3<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>a cu<span class=\"_ _3\"></span>i si rimanda. La voce<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>invece, <span class=\"_ _8\"></span><span class=\"ff9\">\u201ccosti d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>trasporto <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>movimentazione<span class=\"_ _3\"></span>\u201d <span class=\"_ _3\"></span>comprende<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>5.799<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>verso soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>collegate del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>3.<span class=\"ls13\">344</span> <span class=\"_ _f\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _f\"></span>verso <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>correlate; <span class=\"_ _28\"></span>anche <span class=\"_ _f\"></span>questi <span class=\"_ _f\"></span>saldi <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>ricompresi <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>dettaglio<span class=\"_ _3\"></span> fornito nella Nota 34.<span class=\"_ _3\"></span>  La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c<span class=\"_ _3\"></span>Ricavi <span class=\"_ _8\"></span>diversi <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>recuperi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>i\u201d <span class=\"_ _8\"></span>comprend<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>euro <span class=\"_ _28\"></span><span class=\"ff1\">267 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>ricavi<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>collegat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>del </span>Gruppo. Si rimanda al<span class=\"_ _3\"></span>la Nota 34 per ulter<span class=\"_ _3\"></span>iori dettagli.<span class=\"_ _89\"> </span>NOTA 25. Spe<span class=\"_ _2\"></span>se generali ed amministra<span class=\"_ _2\"></span>tive<span class=\"_ _89\"> </span> Nella seguente tabella \u00e8 <span class=\"_ _3\"></span>esposto<span class=\"_ _3\"></span> il dettaglio dei costi ge<span class=\"_ _3\"></span>nerali ed amministrat<span class=\"_ _3\"></span>iv<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>per destinazione e <span class=\"_ _3\"></span>per natura.<span class=\"_ _3\"></span> <table class=\"s w37c h236\" id=\"_b198f2d4-4a10-49af-9b52-a58add28176b\"><tr><td class=\"c x181 y14ad w154 h30\"><div class=\"t m0 xa h12 y1ca ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14ad w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14ad w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14ad w153 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14ae w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Compensi organi sociali </div></td><td class=\"c x20c y14ae w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.981  </div></td><td class=\"c x182 y14ae w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.646  </div></td><td class=\"c x20d y14ae w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">336 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14af w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi consulenza professionale, legale, fiscale, notarile </div></td><td class=\"c x20c y14af w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.886  </div></td><td class=\"c x182 y14af w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.573  </div></td><td class=\"c x20d y14af w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(686) </div></td></tr><tr><td class=\"c x181 y14b0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese commerciali, pubblicitarie, promozionali </div></td><td class=\"c x20c y14b0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.649  </div></td><td class=\"c x182 y14b0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.271  </div></td><td class=\"c x20d y14b0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">378  </div></td></tr><tr><td class=\"c x181 y14b1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di manodopera interna </div></td><td class=\"c x20c y14b1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59.159  </div></td><td class=\"c x182 y14b1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">58.772  </div></td><td class=\"c x20d y14b1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">386  </div></td></tr><tr><td class=\"c x181 y14b2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x20c y14b2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.382  </div></td><td class=\"c x182 y14b2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.237  </div></td><td class=\"c x20d y14b2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">145  </div></td></tr><tr><td class=\"c x181 y14b3 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x20c y14b3 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.086  </div></td><td class=\"c x182 y14b3 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.283  </div></td><td class=\"c x20d y14b3 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.197) </div></td></tr><tr><td class=\"c x181 y14b4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per servizi manutentivi e per collaborazioni </div></td><td class=\"c x20c y14b4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.894  </div></td><td class=\"c x182 y14b4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">8.221  </div></td><td class=\"c x20d y14b4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(327) </div></td></tr><tr><td class=\"c x181 y14b5 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese assicurative </div></td><td class=\"c x20c y14b5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.795  </div></td><td class=\"c x182 y14b5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.783  </div></td><td class=\"c x20d y14b5 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x181 y14b6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Utenze </div></td><td class=\"c x20c y14b6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.752  </div></td><td class=\"c x182 y14b6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.860  </div></td><td class=\"c x20d y14b6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(108) </div></td></tr><tr><td class=\"c x181 y14b7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese per trasferte </div></td><td class=\"c x20c y14b7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.038  </div></td><td class=\"c x182 y14b7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.214  </div></td><td class=\"c x20d y14b7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(176) </div></td></tr><tr><td class=\"c x181 y14b8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costo parco auto </div></td><td class=\"c x20c y14b8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.462  </div></td><td class=\"c x182 y14b8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.447  </div></td><td class=\"c x20d y14b8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td></tr><tr><td class=\"c x181 y14b9 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Affitto, e noleggi </div></td><td class=\"c x20c y14b9 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">899  </div></td><td class=\"c x182 y14b9 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">806  </div></td><td class=\"c x20d y14b9 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">93 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14ba w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per acquisti e servizi vs collegate e correlate </div></td><td class=\"c x20c y14ba w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">287  </div></td><td class=\"c x182 y14ba w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">352  </div></td><td class=\"c x20d y14ba w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(65) </div></td></tr><tr><td class=\"c x181 y14bb w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x20c y14bb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.008  </div></td><td class=\"c x182 y14bb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.930  </div></td><td class=\"c x20d y14bb w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls29 ws0\">78 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14bc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di acquisto cancelleria, materiale di consumo </div></td><td class=\"c x20c y14bc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">392  </div></td><td class=\"c x182 y14bc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">461  </div></td><td class=\"c x20d y14bc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(69) </div></td></tr><tr><td class=\"c x181 y14bd w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese per commissioni, fidejussioni </div></td><td class=\"c x20c y14bd w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.469  </div></td><td class=\"c x182 y14bd w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.399  </div></td><td class=\"c x20d y14bd w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71  </div></td></tr><tr><td class=\"c x181 y14be w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Spese generali e amministrative </div></td><td class=\"c x20c y14be w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99.139  </div></td><td class=\"c x182 y14be w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">100.254  </div></td><td class=\"c x20d y14be w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.115) </div></td></tr></table>La tabella evidenzia costi per spese <span class=\"_ _3\"></span>generali ed ammin<span class=\"_ _3\"></span>istrative in <span class=\"_ _3\"></span><span class=\"ls2b\">de</span><span class=\"ff9\">cremento risp<span class=\"_ _3\"></span>etto all\u2019esercizio preced<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>essenzialmente <span class=\"_ _2b\"> </span>nelle <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>ponenti <span class=\"_ _2b\"> </span>costi <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>consu<span class=\"_ _3\"></span>lenza<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>profess<span class=\"_ _3\"></span>ionale, <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>egale, <span class=\"_ _2b\"> </span>fiscal<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>notarile <span class=\"_ _20\"> </span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _2b\"> </span>686<span class=\"_ _89\"> </span> migliaia<span class=\"ls1d\">. </span> Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _8\"></span>accantonamenti<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>ppresenta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ha <span class=\"_ _8\"></span>subito <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>magg<span class=\"_ _3\"></span>iore <span class=\"_ _3\"></span>variazione<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>\u00e8<span class=\"_ _89\"> </span> legata <span class=\"_ _2b\"> </span>principalmente <span class=\"_ _2b\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>mi<span class=\"_ _3\"></span>nor <span class=\"_ _28\"> </span>ac<span class=\"_ _3\"></span>cantona<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>fondo <span class=\"_ _2b\"> </span>svalutaz<span class=\"_ _3\"></span>ione <span class=\"_ _2b\"> </span>crediti, <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>ulterior<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>dett<span class=\"_ _3\"></span>agli<span class=\"_ _8\"></span> <span class=\"_ _2b\"> </span>si<span class=\"_ _89\"> </span> rimanda a <span class=\"_ _8\"></span>quanto prec<span class=\"_ _3\"></span>edentemente <span class=\"_ _3\"></span>descr<span class=\"_ _3\"></span>itto <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"lsa4\">Nota</span> <span class=\"_ _3\"></span>8 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"ff9\">17. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201ccosti <span class=\"_ _3\"></span>vs <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>coll<span class=\"_ _3\"></span>egate e <span class=\"_ _3\"></span>correla<span class=\"_ _3\"></span>te\u201d<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>comprende <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>29 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"></span>verso <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>collegate <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span>258 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>verso <span class=\"_ _28\"> </span>societ\u00e0 <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrelate, <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>si<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> segnala come i dati <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>elativi ai costi di <span class=\"_ _2\"></span>ma<span class=\"_ _3\"></span>nodopera e compensi organi sociali del<span class=\"_ _3\"></span> 2024 includano costi per euro<span class=\"_ _89\"> </span> 2.<span class=\"ls0\">188 <span class=\"ls22\">e <span class=\"_ _b\"></span><span class=\"ls0\">62<span class=\"_ _3\"></span>2 <span class=\"_ _2\"></span>migliaia relativi a <span class=\"_ _b\"></span>parti correlate <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ersone <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>isiche. <span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>rimanda alla <span class=\"_ _2\"></span>Nota 34 <span class=\"_ _b\"></span>per un <span class=\"_ _b\"></span>ulterior<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio.<span class=\"_ _89\"> </span></span></span></span><span class=\"ls0\"><span class=\"ls22\"><span class=\"ls0\"><span class=\"_ _3\"></span> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-780": {
   "value": "Si segnala<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _8\"></span>non si<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>verificate <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> val<span class=\"_ _3\"></span>utazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> delle attivit\u00e0 <span class=\"_ _2\"></span>immater<span class=\"_ _3\"></span>iali <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>iverse dall\u2019avviamento, nella scelta <span class=\"_ _2\"></span>del metodo di <span class=\"_ _2\"></span>ammo<span class=\"_ _3\"></span>rtamento, n\u00e9 <span class=\"_ _2\"></span>ch<span class=\"_ _3\"></span>e siano <span class=\"_ _2\"></span>stati<span class=\"_ _89\"> </span> individuati  indicatori  endogen<span class=\"ff9\">i  ed  esogeni <span class=\"_ _20\"> </span>che  diano  un\u2019indicazione  che  le <span class=\"_ _20\"> </span>immobilizzazioni  immateriali<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>possano aver subito una rid<span class=\"_ _3\"></span>uzione di valo<span class=\"_ _3\"></span>re.<span class=\"_ _89\"> </span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span><span class=\"ls45\">ha</span> <span class=\"_ _8\"></span>verificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>enuta <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>quattro <span class=\"_ _8\"></span>uni<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _8\"></span>Cale <span class=\"_ _8\"></span>Ross<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>ragione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>l prevedibile andamento <span class=\"_ _2\"></span>futu<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>del business <span class=\"_ _2\"></span>stesso<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>avvisando pertanto <span class=\"_ _2\"></span>necessit<span class=\"_ _3\"></span>\u00e0 di<span class=\"_ _2\"></span> <span class=\"ffc\">i<span class=\"_ _3\"></span>mpairment<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e </span></span>delle navi stesse.<span class=\"_ _89\"> </span>Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _20\"> </span><span class=\"ls26\">20</span>24 <span class=\"_ _20\"> </span><span class=\"ff9\">il <span class=\"_ _28\"> </span>Gr<span class=\"_ _3\"></span>uppo <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>verificato<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>l\u2019insussistenza <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>indicato<span class=\"_ _3\"></span>ri <span class=\"_ _2b\"> </span>endog<span class=\"_ _3\"></span>eni <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>eso<span class=\"_ _3\"></span>geni <span class=\"_ _2b\"> </span>di  p<span class=\"_ _2\"></span>ossibil<span class=\"_ _3\"></span>e </span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>della <span class=\"_ _28\"> </span>voce <span class=\"_ _28\"></span>Immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>macchinar<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>Di <span class=\"_ _28\"></span>conseguenza, <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _28\"> </span>Immobili,<span class=\"_ _3\"></span> impianti e macchinar<span class=\"_ _3\"></span>i non \u00e8 st<span class=\"_ _3\"></span>ato sottoposto a t<span class=\"_ _3\"></span>est di impairment<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-793": {
   "value": "NOTA 3. Imm<span class=\"_ _2\"></span>obili, impianti e macchinar<span class=\"_ _2\"></span>i  <table class=\"s w34a h20b\" id=\"_a4aa667d-8434-4ff7-b9c6-b0ca092613bc\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1ef y12a1 w34b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f0 y12a2 w34c h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Imm.ni<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y12a3 w34d h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12a3 w34e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f2 y12a4 w147 h136\"><div class=\"t m0 xa h12 y715 ff4 fs7 fc2 sc0 ls0 ws0\">Piantagioni </div></td><td class=\"c x1f3 y12a3 w34f h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12a5 w350 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12a3 w351 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12a3 w352 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">in<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y12a4 w9d h136\"><div class=\"t m0 xa h12 y715 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x188 y12a6 w353 h1e8\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">\u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12a6 w354 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f3 y12a6 w355 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12a7 w356 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12a6 w357 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">beni<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12a6 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">corso e<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f0 y12a8 w346 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y12a9 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12a9 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">128.776  </div></td><td class=\"c x1f2 y12a9 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.275  </div></td><td class=\"c x1f6 y12a9 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">288.931  </div></td><td class=\"c x1f7 y12a9 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.231  </div></td><td class=\"c x1f8 y12a9 w149 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.062  </div></td><td class=\"c x1ca y12a9 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.246  </div></td><td class=\"c x184 y12a9 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">465.521  </div></td></tr><tr><td class=\"c x188 y12aa w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ab wd6 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(49.116) </div></td><td class=\"c x1f2 y12ab w147 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.416) </div></td><td class=\"c x1f6 y12ab wde h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(227.153) </div></td><td class=\"c x1f7 y12ab w148 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(6.672) </div></td><td class=\"c x1f8 y12ab w149 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(17.196) </div></td><td class=\"c x1ca y12ab w14a h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ab w9d h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(301.554) </div></td></tr><tr><td class=\"c x188 y12ac w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ad w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ae wd6 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">79.660  </div></td><td class=\"c x1f2 y12ae w147 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">1.859  </div></td><td class=\"c x1f6 y12ae wde hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">61.778  </div></td><td class=\"c x1f7 y12ae w148 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">8.559  </div></td><td class=\"c x1f8 y12ae w149 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">7.866  </div></td><td class=\"c x1ca y12ae w14a hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">4.246 </div></td><td class=\"c x184 y12ae w9d hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">163.967  </div></td></tr><tr><td class=\"c x188 y12af w35b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2022<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b0 w35c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Movimento del<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b1 w35d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y12b2 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f5 y12b2 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.454  </div></td><td class=\"c x1f2 y12b2 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b2 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.247  </div></td><td class=\"c x1f7 y12b2 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.004  </div></td><td class=\"c x1f8 y12b2 w149 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.839  </div></td><td class=\"c x1ca y12b2 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.647  </div></td><td class=\"c x184 y12b2 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.191  </div></td></tr><tr><td class=\"c x188 y12b3 w35e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12b4 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(6.896) </div></td><td class=\"c x1f2 y12b4 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b4 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(11.975) </div></td><td class=\"c x1f7 y12b4 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.342) </div></td><td class=\"c x1f8 y12b4 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.518) </div></td><td class=\"c x1ca y12b4 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(185) </div></td><td class=\"c x184 y12b4 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(21.915) </div></td></tr><tr><td class=\"c x188 y12b5 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b6 w360 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12b7 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.862  </div></td><td class=\"c x1f2 y12b7 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b7 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">11.775  </div></td><td class=\"c x1f7 y12b7 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.203  </div></td><td class=\"c x1f8 y12b7 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.234  </div></td><td class=\"c x1ca y12b7 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12b7 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">19.073  </div></td></tr><tr><td class=\"c x188 y12b8 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b9 w362 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ba wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.204  </div></td><td class=\"c x1f2 y12ba w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ba wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">483  </div></td><td class=\"c x1f7 y12ba w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ba w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls33 ws0\">36 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12ba w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.849) </div></td><td class=\"c x184 y12ba w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(127) </div></td></tr><tr><td class=\"c x188 y12bb w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12bc w363 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12bd wd6 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f2 y12bd w147 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12bd wde h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12bd w148 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12bd w149 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">(38) </div></td><td class=\"c x1ca y12bd w14a h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12bd w9d h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">(37) </div></td></tr><tr><td class=\"c x188 y12be w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12bf w364 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12c1 w365 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento -<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">costo storico<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12c2 wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">7.510  </div></td><td class=\"c x1f2 y12c2 w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12c2 wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">12.161  </div></td><td class=\"c x1f7 y12c2 w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12c2 w149 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">2.500  </div></td><td class=\"c x1ca y12c2 w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c2 w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">22.171  </div></td></tr><tr><td class=\"c x188 y12c3 w366 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12c4 w367 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12c5 wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(215) </div></td><td class=\"c x1f2 y12c5 w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12c5 wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(7.182) </div></td><td class=\"c x1f7 y12c5 w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12c5 w149 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(1.578) </div></td><td class=\"c x1ca y12c5 w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c5 w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(8.975) </div></td></tr><tr><td class=\"c x181 y12c6 w146 h44\"><div class=\"t m0 xa h14 y3b2 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y3b3 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1f5 y12c6 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">180  </div></td><td class=\"c x1f2 y12c6 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">139  </div></td><td class=\"c x1f6 y12c6 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">320  </div></td><td class=\"c x1f7 y12c6 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls48 ws0\">6 <span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y12c6 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls12 ws0\">87 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12c6 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c6 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">732  </div></td></tr><tr><td class=\"c x181 y12c7 w146 hf6\"><div class=\"t m0 xa h14 y9b5 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1f5 y12c7 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(95) </div></td><td class=\"c x1f2 y12c7 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x1f6 y12c7 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(195) </div></td><td class=\"c x1f7 y12c7 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1f8 y12c7 w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x1ca y12c7 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c7 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(415) </div></td></tr><tr><td class=\"c x181 y12c8 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1f5 y12c8 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(8.026) </div></td><td class=\"c x1f2 y12c8 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(214) </div></td><td class=\"c x1f6 y12c8 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15.528) </div></td><td class=\"c x1f7 y12c8 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.084) </div></td><td class=\"c x1f8 y12c8 w149 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.010) </div></td><td class=\"c x1ca y12c8 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c8 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29.861) </div></td></tr><tr><td class=\"c x181 y12c9 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12c9 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.228  </div></td><td class=\"c x1f2 y12c9 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.414  </div></td><td class=\"c x1f6 y12c9 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">304.167  </div></td><td class=\"c x1f7 y12c9 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.899  </div></td><td class=\"c x1f8 y12c9 w149 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.006  </div></td><td class=\"c x1ca y12c9 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12c9 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">506.573  </div></td></tr><tr><td class=\"c x188 y12ca w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12cb wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(52.590) </div></td><td class=\"c x1f2 y12cb w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x1f6 y12cb wde hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(238.283) </div></td><td class=\"c x1f7 y12cb w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.559) </div></td><td class=\"c x1f8 y12cb w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(20.647) </div></td><td class=\"c x1ca y12cb w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12cb w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(321.769) </div></td></tr><tr><td class=\"c x188 y12cc w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12cd wd6 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">91.638  </div></td><td class=\"c x1f2 y12cd w147 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.724  </div></td><td class=\"c x1f6 y12cd wde h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">65.884  </div></td><td class=\"c x1f7 y12cd w148 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.340  </div></td><td class=\"c x1f8 y12cd w149 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">9.359  </div></td><td class=\"c x1ca y12cd w14a h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12cd w9d h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">184.804  </div></td></tr><tr><td class=\"c x188 y116b w368 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w369 h20d\" id=\"_b7e87842-934c-4dbf-8883-6d967f0348b8\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1ef y12ce w34b h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f0 y12cf w34c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Imm.ni<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y12d0 w34d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12d0 w34e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f2 y12d1 w147 h136\"><div class=\"t m0 xa h12 y488 ff4 fs7 fc2 sc0 ls0 ws0\">Piantagioni </div></td><td class=\"c x1f3 y12d0 w34f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12d2 w350 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12d0 w351 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12d0 w352 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">in<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y12d1 w9d h136\"><div class=\"t m0 xa h12 y488 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x188 y12d3 w353 h1e7\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">\u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12d3 w354 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f3 y12d3 w355 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12d4 w356 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12d3 w357 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">beni<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12d3 w358 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">corso e<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f0 y12d5 w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y12d6 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12d6 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.228  </div></td><td class=\"c x1f2 y12d6 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.414  </div></td><td class=\"c x1f6 y12d6 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">304.167  </div></td><td class=\"c x1f7 y12d6 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.899  </div></td><td class=\"c x1f8 y12d6 w14c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.006  </div></td><td class=\"c x1ca y12d6 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12d6 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">506.573  </div></td></tr><tr><td class=\"c x188 y12d7 w359 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12d8 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(52.590) </div></td><td class=\"c x1f2 y12d8 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x1f6 y12d8 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(238.283) </div></td><td class=\"c x1f7 y12d8 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.559) </div></td><td class=\"c x1f8 y12d8 w14c hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(20.647) </div></td><td class=\"c x1ca y12d8 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12d8 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(321.769) </div></td></tr><tr><td class=\"c x188 y12d9 w35a h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12da w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12db wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">91.638  </div></td><td class=\"c x1f2 y12db w147 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.724  </div></td><td class=\"c x1f6 y12db wde h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">65.884  </div></td><td class=\"c x1f7 y12db w148 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.340  </div></td><td class=\"c x1f8 y12db w14c h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">9.359  </div></td><td class=\"c x1ca y12db w14a h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12db w9d h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">184.804  </div></td></tr><tr><td class=\"c x188 y12dc w368 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b0 w35c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Movimento del<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b1 w35d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y12dd w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f5 y12dd wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.043  </div></td><td class=\"c x1f2 y12dd w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12dd wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.483  </div></td><td class=\"c x1f7 y12dd w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.930  </div></td><td class=\"c x1f8 y12dd w14c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.814  </div></td><td class=\"c x1ca y12dd w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.004  </div></td><td class=\"c x184 y12dd w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">37.273  </div></td></tr><tr><td class=\"c x188 y12de w35e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12df wd6 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(4.728) </div></td><td class=\"c x1f2 y12df w147 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12df wde hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(4.575) </div></td><td class=\"c x1f7 y12df w148 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(3.749) </div></td><td class=\"c x1f8 y12df w14c hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(2.351) </div></td><td class=\"c x1ca y12df w14a hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(43) </div></td><td class=\"c x184 y12df w9d hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(15.446) </div></td></tr><tr><td class=\"c x188 y12e0 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e1 w360 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e2 wd6 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.835  </div></td><td class=\"c x1f2 y12e2 w147 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e2 wde h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.533  </div></td><td class=\"c x1f7 y12e2 w148 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">3.749  </div></td><td class=\"c x1f8 y12e2 w14c h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.954  </div></td><td class=\"c x1ca y12e2 w14a h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12e2 w9d h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">13.071  </div></td></tr><tr><td class=\"c x188 y12e3 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e4 w362 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e5 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.3<span class=\"ls29\">71</span>  </div></td><td class=\"c x1f2 y12e5 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e5 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.039  </div></td><td class=\"c x1f7 y12e5 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12e5 w14c h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12e5 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(5.199) </div></td><td class=\"c x184 y12e5 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">212  </div></td></tr><tr><td class=\"c x188 y12e6 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e7 w363 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e8 wd6 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(207) </div></td><td class=\"c x1f2 y12e8 w147 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e8 wde hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1f7 y12e8 w148 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12e8 w14c hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12e8 w14a hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12e8 w9d hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(211) </div></td></tr><tr><td class=\"c x188 y12e9 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ea w364 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12eb w365 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento -<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">costo storico<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ec wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">301  </div></td><td class=\"c x1f2 y12ec w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ec wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12ec w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ec w14c h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12ec w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ec w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">301  </div></td></tr><tr><td class=\"c x188 y12ed w366 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ee w367 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ef wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(94) </div></td><td class=\"c x1f2 y12ef w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ef wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12ef w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ef w14c h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12ef w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ef w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(94) </div></td></tr><tr><td class=\"c x181 y12f0 w146 hf6\"><div class=\"t m0 xa h14 y9b5 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1f5 y12f0 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(209) </div></td><td class=\"c x1f2 y12f0 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(178) </div></td><td class=\"c x1f6 y12f0 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(420) </div></td><td class=\"c x1f7 y12f0 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x1f8 y12f0 w14c hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ca y12f0 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f0 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(815) </div></td></tr><tr><td class=\"c x181 y12f1 w146 h137\"><div class=\"t m0 xa h14 ybd2 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1f5 y12f1 wd6 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">128  </div></td><td class=\"c x1f2 y12f1 w147 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">83  </div></td><td class=\"c x1f6 y12f1 wde h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">290  </div></td><td class=\"c x1f7 y12f1 w148 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls29 ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y12f1 w14c h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">10  </div></td><td class=\"c x1ca y12f1 w14a h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f1 w9d h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">518  </div></td></tr><tr><td class=\"c x181 y12f2 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1f5 y12f2 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(8.449) </div></td><td class=\"c x1f2 y12f2 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(213) </div></td><td class=\"c x1f6 y12f2 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(16.201) </div></td><td class=\"c x1f7 y12f2 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.305) </div></td><td class=\"c x1f8 y12f2 w14c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.127) </div></td><td class=\"c x1ca y12f2 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f2 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(31.295) </div></td></tr><tr><td class=\"c x181 y12f3 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12f3 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.006  </div></td><td class=\"c x1f2 y12f3 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.236  </div></td><td class=\"c x1f6 y12f3 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">310.694  </div></td><td class=\"c x1f7 y12f3 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">19.073  </div></td><td class=\"c x1f8 y12f3 w14c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">31.468  </div></td><td class=\"c x1ca y12f3 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.621  </div></td><td class=\"c x184 y12f3 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">528.098  </div></td></tr><tr><td class=\"c x188 y12f4 w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12f5 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(58.378) </div></td><td class=\"c x1f2 y12f5 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.820) </div></td><td class=\"c x1f6 y12f5 wde h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(249.668) </div></td><td class=\"c x1f7 y12f5 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.108) </div></td><td class=\"c x1f8 y12f5 w14c h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(21.807) </div></td><td class=\"c x1ca y12f5 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12f5 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(339.780) </div></td></tr><tr><td class=\"c x188 y12f6 w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12f7 wd6 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">95.629  </div></td><td class=\"c x1f2 y12f7 w147 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">1.416  </div></td><td class=\"c x1f6 y12f7 wde hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">61.026  </div></td><td class=\"c x1f7 y12f7 w148 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">10.965  </div></td><td class=\"c x1f8 y12f7 w14c hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">9.661  </div></td><td class=\"c x1ca y12f7 w14a hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">9.621  </div></td><td class=\"c x184 y12f7 w9d hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">188.318  </div></td></tr><tr><td class=\"c x188 y116b w36a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>24 <span class=\"_ _2\"></span>le i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>mobilizzazioni<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>materiali <span class=\"_ _2\"></span>amm<span class=\"_ _3\"></span>ontano <span class=\"_ _2\"></span>compless<span class=\"_ _3\"></span>ivamente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>euro<span class=\"_ _3\"></span> 188.318 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> un incremento netto di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3.514 migliaia<span class=\"_ _3\"></span> rispetto al <span class=\"_ _3\"></span>saldo al 31 dicembre 20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>per effetto di:<span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">inv<span class=\"_ _2\"></span>est<span class=\"_ _3\"></span>imenti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>37.273<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">migliaia, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>suddivisi: <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span>Distribuzione\u201d <span class=\"_ _8\"></span>per euro <span class=\"_ _8\"></span></span>25.55<span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui<span class=\"_ _3\"></span> </span></span>euro <span class=\"_ _8\"></span>7.539 <span class=\"_ _8\"></span><span class=\"ff9\">migliaia <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>diritti <span class=\"_ _8\"></span>d\u2019uso), <span class=\"_ _8\"></span>\u201cShipping\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span></span>10.451 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>4.31<span class=\"_ _3\"></span>9 <span class=\"_ _8\"></span>migliaia per <span class=\"_ _b\"></span>diritti<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d\u2019uso<span class=\"_ _3\"></span>), <span class=\"_ _b\"></span>\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Holding <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span><span class=\"ff9\">Serv<span class=\"_ _3\"></span>izi\u201d <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>euro <span class=\"_ _b\"></span><span class=\"ff1\">1<span class=\"_ _3\"></span>.269 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>(di<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>euro <span class=\"ls28\">409</span> <span class=\"_ _b\"></span><span class=\"ff9\">migliaia <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso)<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span><span class=\"ff1\"> </span></span></span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">ammortamenti di periodo per euro <span class=\"_ _3\"></span>31.295 m<span class=\"_ _3\"></span>igliaia, <span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">riclassifiche per netti euro 1<span class=\"_ _3\"></span> migliaia;<span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">dismissioni di cespiti per netti euro <span class=\"_ _3\"></span>2.375 m<span class=\"_ _3\"></span>igliaia, compre<span class=\"_ _3\"></span>nsive di euro 5 m<span class=\"_ _3\"></span>igliaia di distruz<span class=\"_ _3\"></span>ioni<span class=\"_ _3\"></span><span class=\"ls19\">; </span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">effetto variazione perimetro per n<span class=\"_ _3\"></span>etti euro <span class=\"_ _3\"></span>207 migliai<span class=\"_ _3\"></span>a; </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">decremento per effetto cam<span class=\"_ _3\"></span>bio netto di euro <span class=\"_ _3\"></span>296 m<span class=\"_ _3\"></span>igliaia, essenzialmente r<span class=\"_ _3\"></span>iferito agli assets dell<span class=\"_ _3\"></span>e </span></span>societ\u00e0 messicane <span class=\"_ _3\"></span>per via di un peso messica<span class=\"_ _3\"></span>no passato<span class=\"_ _3\"></span> da <span class=\"_ _3\"></span>18,723 pesos d<span class=\"_ _3\"></span>el 31 dicemb<span class=\"_ _3\"></span>re 2023 <span class=\"lsd\">a </span>2<span class=\"ls17\">1,<span class=\"ls46\">550</span></span> pesos/euro del 31 d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4.<span class=\"_ _89\"> </span>Terreni e fabbric<span class=\"_ _3\"></span>ati La <span class=\"_ _2b\"> </span>movimentazione <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>periodo <span class=\"_ _2b\"> </span>regi<span class=\"_ _3\"></span>stra <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>complessivo <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>3.990 <span class=\"_ _28\"> </span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>via principalmente <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>investim<span class=\"_ _3\"></span>enti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>0.043 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _8\"></span>eff<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>perim<span class=\"_ _3\"></span>etro <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>207 <span class=\"_ _8\"></span>migliaia<span class=\"ls1d\">, </span>riclassifiche <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>4.164 <span class=\"_ _e\"> </span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _e\"> </span>parzialmente <span class=\"_ _e\"> </span>mitigato <span class=\"_ _e\"> </span>da <span class=\"_ _e\"> </span>ammortam<span class=\"_ _3\"></span>enti <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>euro <span class=\"_ _26\"> </span>8.449 <span class=\"_ _e\"> </span>migliaia, differenze cambio <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span><span class=\"ls65\">81</span> migliaia e dism<span class=\"_ _3\"></span>issioni per euro<span class=\"_ _3\"></span> 1.893 migliaia<span class=\"_ _3\"></span>. Gl<span class=\"_ _3\"></span>i investimenti per<span class=\"_ _3\"></span> euro 10.043<span class=\"_ _3\"></span> migliaia  h<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>nno  essenzialmente  riguardato  interventi  migliorativi <span class=\"_ _20\"> </span>specifici  su <span class=\"_ _2b\"> </span>fa<span class=\"_ _3\"></span>bbricati<span class=\"_ _3\"></span>  in <span class=\"_ _20\"> </span>Francia,  I<span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>ia, Grecia <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>Porto<span class=\"_ _3\"></span>gallo <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>cui <span class=\"_ _2b\"> </span>si <span class=\"_ _28\"></span>aggiungono <span class=\"_ _28\"> </span>euro <span class=\"_ _2b\"> </span>6.595 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _28\"> </span>per <span class=\"_ _2b\"> </span>nuovi <span class=\"_ _28\"> </span>contratti, <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>iuttosto <span class=\"_ _2b\"> </span>che <span class=\"_ _28\"> </span>rinnovi <span class=\"_ _28\"> </span>e/o<span class=\"_ _3\"></span> ampliamenti, <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>affitto <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>magazzini <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>uffic<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>assoggettat<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>principio  contabile <span class=\"_ _20\"> </span>IFRS <span class=\"_ _2b\"> </span>16. <span class=\"_ _e\"> </span>Si <span class=\"_ _20\"> </span>segnala <span class=\"_ _20\"> </span>che <span class=\"_ _2b\"> </span>i principali <span class=\"_ _3\"></span>investimenti<span class=\"_ _3\"></span> lega<span class=\"_ _3\"></span>ti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>contabilizzazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a concessione <span class=\"_ _28\"></span>italiana <span class=\"_ _f\"></span>relativa <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stand<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>mercato <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>Verona, <span class=\"_ _f\"></span>agli <span class=\"_ _28\"> </span>incrementi <span class=\"_ _28\"> </span>ISTAT <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>affitto principalmente in Spa<span class=\"_ _3\"></span>gna e Francia ed<span class=\"_ _3\"></span> ai rinnovi <span class=\"_ _3\"></span>rolling degli st<span class=\"_ _3\"></span>and di mercato a Ma<span class=\"_ _3\"></span>rsiglia e Rung<span class=\"_ _3\"></span>is.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>quest<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ategoria <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span><span class=\"ff1\">terre<span class=\"_ _3\"></span>ni <span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>monta <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>14.141<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>posto <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>degli<span class=\"_ _3\"></span> </span>atti  di <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pravendita<span class=\"_ _3\"></span>  originari <span class=\"_ _20\"> </span>laddove  esistenti  oppure <span class=\"_ _20\"> </span>scorporato  dal  valore  di <span class=\"_ _2b\"> </span>ac<span class=\"_ _3\"></span>quisto  indistinto  del fabbricato sull<span class=\"_ _3\"></span>a base di percentual<span class=\"_ _3\"></span>i pross<span class=\"_ _3\"></span>ime al 20%. <span class=\"_ _3\"></span> Piantagioni La <span class=\"_ _2b\"> </span>voce <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>esame <span class=\"_ _20\"> </span>registra <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>decrem<span class=\"_ _3\"></span>ento <span class=\"_ _2b\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>euro  308 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>egato <span class=\"_ _2b\"> </span>agli <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>mmort<span class=\"_ _3\"></span>amenti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>mpetenz<span class=\"_ _3\"></span>a dell\u2019esercizio per euro<span class=\"_ _3\"></span> 21<span class=\"ff1\">3 migl<span class=\"_ _3\"></span>iaia e dalla svalut<span class=\"_ _3\"></span>azione<span class=\"_ _3\"></span> del pesos mess<span class=\"_ _3\"></span>icano per nett<span class=\"_ _3\"></span>i euro <span class=\"ls24\">95</span> m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _3\"></span> </span>Impianti e macchin<span class=\"_ _3\"></span>ari In <span class=\"_ _3\"></span>questa <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>conto <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>incluse <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>celle <span class=\"_ _8\"></span>frigo, di <span class=\"_ _8\"></span>maturazione <span class=\"_ _3\"></span>banane, <span class=\"_ _3\"></span>gli <span class=\"_ _8\"></span>impianti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cal<span class=\"_ _3\"></span>ibraggio <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il confezionamento dei<span class=\"_ _3\"></span> prodotti, gli im<span class=\"_ _3\"></span>pianti di stocc<span class=\"_ _3\"></span>aggio e imballo d<span class=\"_ _3\"></span>ella frutta (settore Distr<span class=\"_ _3\"></span>ibuzione) e le<span class=\"_ _3\"></span> navi (settore Shippin<span class=\"_ _3\"></span>g).  Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>decremento <span class=\"_ _8\"></span><span class=\"ff9\">netto <span class=\"_ _3\"></span>dell\u2019a<span class=\"_ _3\"></span>nno <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>4.858 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>principalmente <span class=\"_ _8\"></span>riferito <span class=\"_ _8\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> per  euro <span class=\"_ _e\"> </span>16.201 <span class=\"_ _3e\"> </span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _e\"> </span>dismissioni  per <span class=\"_ _e\"> </span>euro <span class=\"_ _3e\"> </span>42 <span class=\"_ _e\"> </span>migliaia  d<span class=\"_ _3\"></span>i  cui <span class=\"_ _e\"> </span>euro  5 <span class=\"_ _e\"> </span>migliaia <span class=\"_ _e\"> </span>netti  per<span class=\"_ _3\"></span>  distruzion<span class=\"_ _3\"></span>i, decrementi p<span class=\"_ _3\"></span>er effet<span class=\"_ _3\"></span>to cam<span class=\"_ _3\"></span>bio 130 <span class=\"_ _3\"></span>migliaia, <span class=\"_ _3\"></span>parzialme<span class=\"_ _3\"></span>nte comp<span class=\"_ _3\"></span>ensato da <span class=\"_ _3\"></span>riclass<span class=\"_ _3\"></span>ifiche <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.033 <span class=\"_ _3\"></span>migliai<span class=\"_ _3\"></span>a ed <span class=\"_ _2\"></span> investimenti per <span class=\"_ _b\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>10<span class=\"_ _3\"></span>.483 migliaia <span class=\"_ _2\"></span>che hanno <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>incipalmente riguardato rinnovi <span class=\"_ _2\"></span>e miglioramenti <span class=\"_ _2\"></span>presso<span class=\"_ _3\"></span> i <span class=\"_ _8\"></span>ma<span class=\"_ _3\"></span>gazzini <span class=\"_ _f\"></span>italiani, <span class=\"_ _f\"></span>francesi, <span class=\"_ _f\"></span>portoghesi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>spagnoli <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>altri <span class=\"_ _8\"></span>siti<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>normali <span class=\"_ _f\"></span>investimenti <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rinnovo delle <span class=\"_ _f\"></span>dotazioni <span class=\"_ _8\"></span>presso <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>magazz<span class=\"_ _3\"></span>ini <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Gl<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>investimenti <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>macchinari <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mprendono inoltre <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>4<span class=\"_ _3\"></span>.365 <span class=\"_ _2b\"> </span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>Dry<span class=\"_ _3\"></span>-docking <span class=\"_ _2b\"> </span>svol<span class=\"_ _3\"></span>ti <span class=\"_ _2b\"> </span>sulle <span class=\"_ _20\"> </span>Cale <span class=\"_ _28\"> </span>P<span class=\"_ _3\"></span>ino <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>Pu<span class=\"_ _3\"></span>la <span class=\"_ _2b\"> </span>ed <span class=\"_ _20\"> </span>euro <span class=\"_ _2b\"> </span>1.559 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _20\"> </span>per upgrades sulle navi.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span><span class=\"ls45\">ha</span> <span class=\"_ _8\"></span>verificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>enuta <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>quattro <span class=\"_ _8\"></span>uni<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _8\"></span>Cale <span class=\"_ _8\"></span>Ross<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>ragione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>l prevedibile andamento <span class=\"_ _2\"></span>futu<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>del business <span class=\"_ _2\"></span>stesso<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>avvisando pertanto <span class=\"_ _2\"></span>necessit<span class=\"_ _3\"></span>\u00e0 di<span class=\"_ _2\"></span> <span class=\"ffc\">i<span class=\"_ _3\"></span>mpairment<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e </span></span>delle navi stesse.<span class=\"_ _89\"> </span><span class=\"ls25\">  <span class=\"_ _3\"></span></span> Attrezzature in<span class=\"_ _3\"></span>dustriali e commerci<span class=\"_ _3\"></span>ali<span class=\"_ _3\"></span> In tale comparto (essenz<span class=\"_ _3\"></span>ialmente composto<span class=\"_ _3\"></span> dalla flotta contenitori della so<span class=\"_ _3\"></span>ciet\u00e0 di Shipping<span class=\"_ _3\"></span>) l\u2019incremento pe<span class=\"_ _3\"></span>r euro <span class=\"_ _3\"></span>625 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>lega <span class=\"_ _8\"></span>essenzialmente <span class=\"_ _8\"></span>agli <span class=\"_ _3\"></span>investime<span class=\"_ _3\"></span>nti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>3.930 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>3.807 <span class=\"_ _3\"></span>migliaia per contratti IFRS 16)<span class=\"_ _3\"></span>, parzialmente compe<span class=\"_ _3\"></span>nsato da ammortame<span class=\"_ _3\"></span>nti per euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>.305 migliaia<span class=\"_ _3\"></span>. Altri beni materiali<span class=\"_ _3\"></span>  La  voce  espone  i  beni  posseduti  dal  Gruppo  quali  i  mobili  e  gli  arredi,  le  attrezzatu<span class=\"_ _3\"></span>re  informatiche  ed elettroniche, il parco aut<span class=\"_ _3\"></span>ovetture, etc.  <span class=\"_ _3\"></span> L\u2019incremento <span class=\"_ _28\"></span>del <span class=\"_ _28\"> </span>periodo <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span><span class=\"ff1\">302 <span class=\"_ _28\"> </span></span>migliaia <span class=\"_ _28\"> </span>riflette <span class=\"_ _28\"> </span>principalme<span class=\"_ _3\"></span>nte <span class=\"_ _28\"></span>l\u2019effetto <span class=\"_ _28\"> </span>investimenti <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"> </span><span class=\"ff1\">3<span class=\"_ _3\"></span>.814 </span>migliaia <span class=\"_ _2\"></span>(di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro 1.<span class=\"_ _2\"></span>33<span class=\"_ _3\"></span>5 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>IFRS 16), <span class=\"_ _b\"></span>variazione p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>dif<span class=\"_ _3\"></span>ferenze cambio <span class=\"_ _b\"></span>per <span class=\"_ _2\"></span>euro <span class=\"ls17\">10</span> <span class=\"_ _b\"></span>migliaia compensati da ammorta<span class=\"_ _3\"></span>menti per euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>.127 migliaia e d<span class=\"_ _3\"></span>a dismissioni per nett<span class=\"_ _3\"></span>i euro <span class=\"_ _3\"></span>397 migliaia<span class=\"_ _3\"></span>. Immobilizzazioni in cor<span class=\"_ _3\"></span>so ed acconti<span class=\"_ _3\"></span> L\u2019incremento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questa <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff1\">3.763 <span class=\"_ _3\"></span></span>migliaia <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _3\"></span>l\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inv<span class=\"_ _3\"></span>estimenti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span><span class=\"ff1\">9.00<span class=\"_ _3\"></span>4 <span class=\"_ _3\"></span>migliaia </span>legati principalme<span class=\"_ _3\"></span>nte ai l<span class=\"_ _3\"></span>avori di <span class=\"_ _3\"></span>sistemazione ed<span class=\"_ _3\"></span> ampl<span class=\"_ _3\"></span>iamento del <span class=\"_ _3\"></span>magazzino <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Siviglia, <span class=\"_ _3\"></span>al nuovo <span class=\"_ _3\"></span>magazzi<span class=\"_ _3\"></span>no di <span class=\"_ _2\"></span>Verona oltre <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>pere ed <span class=\"_ _b\"></span>impia<span class=\"_ _3\"></span>nti <span class=\"_ _2\"></span>in via <span class=\"_ _b\"></span>di completamento <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>esso <span class=\"_ _2\"></span>i magazzini <span class=\"_ _2\"></span>di Alverca, <span class=\"_ _b\"></span>Run<span class=\"_ _3\"></span>gis <span class=\"_ _2\"></span>e Cavaillon<span class=\"_ _3\"></span><span class=\"ls1b\">. </span>Tale <span class=\"_ _20\"> </span>variazione <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>au<span class=\"_ _3\"></span>mento  risulta <span class=\"_ _2b\"> </span>parzial<span class=\"_ _3\"></span>mente <span class=\"_ _20\"> </span>compensata  dalla <span class=\"_ _2b\"> </span>ridu<span class=\"_ _3\"></span>zione <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro<span class=\"_ _3\"></span>  5<span class=\"_ _3\"></span>.199  mi<span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>iaia  p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r l\u2019entrata in <span class=\"_ _2\"></span>funzione di <span class=\"_ _2\"></span>ces<span class=\"_ _3\"></span>piti legati <span class=\"_ _2\"></span>a lavori <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i ammodernamento di fabbric<span class=\"ff1\">at<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>e di impianti <span class=\"_ _2\"></span>e macchinari nelle </span>sedi portoghesi, francesi <span class=\"_ _3\"></span>e spagnole<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _20\"> </span><span class=\"ls26\">20</span>24 <span class=\"_ _20\"> </span><span class=\"ff9\">il <span class=\"_ _28\"> </span>Gr<span class=\"_ _3\"></span>uppo <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>verificato<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>l\u2019insussistenza <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>indicato<span class=\"_ _3\"></span>ri <span class=\"_ _2b\"> </span>endog<span class=\"_ _3\"></span>eni <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>eso<span class=\"_ _3\"></span>geni <span class=\"_ _2b\"> </span>di  p<span class=\"_ _2\"></span>ossibil<span class=\"_ _3\"></span>e </span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>della <span class=\"_ _28\"> </span>voce <span class=\"_ _28\"></span>Immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>macchinar<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>Di <span class=\"_ _28\"></span>conseguenza, <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _28\"> </span>Immobili,<span class=\"_ _3\"></span> impianti e macchinar<span class=\"_ _3\"></span>i non \u00e8 st<span class=\"_ _3\"></span>ato sottoposto a t<span class=\"_ _3\"></span>est di impairment<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Leasing <span class=\"ffa\">\u2013</span> IFRS 16<span class=\"_ _3\"></span> Il <span class=\"_ _2\"></span>Gruppo h<span class=\"_ _2\"></span>a applicato l\u2019IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>al 1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2019 <span class=\"ff1 ls22\">ed<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ff9\">in<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>conformit\u00e0 allo <span class=\"_ _2\"></span>stesso ha <span class=\"_ _b\"></span>is<span class=\"_ _3\"></span>critto <span class=\"_ _2\"></span>il \u201cRi<span class=\"_ _2\"></span>g<span class=\"_ _3\"></span>ht <span class=\"_ _2\"></span>of use\u201d <span class=\"_ _b\"></span>n<span class=\"_ _3\"></span><span class=\"ff1\">ell<span class=\"_ _3\"></span>a </span></span></span></span>voce <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span>Immobili, <span class=\"_ _8\"></span>impianti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>macchinari\u201d, <span class=\"_ _8\"></span>all\u2019interno <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span><span class=\"ff1\">ciascuna <span class=\"_ _8\"></span>categoria <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>appartenenza<span class=\"_ _3\"></span><span class=\"ls1d\">. <span class=\"_ _8\"></span></span>A <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>pletamento<span class=\"_ _3\"></span> </span>dell\u2019informativa <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>tabella <span class=\"_ _8\"></span>precedente <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>fornisce <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>dettaglio <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>movimentazione <span class=\"_ _f\"></span>dell\u2019ammontare dei diritti d\u2019uso iscritti dal <span class=\"_ _3\"></span>Gruppo per gl<span class=\"_ _3\"></span>i esercizi 20<span class=\"_ _3\"></span><span class=\"ff1\">23 e 20<span class=\"_ _3\"></span>24. </span><table class=\"s w36b h20e\" id=\"_4d16ee5d-a291-4cad-8121-422fb2965a8d\"><tr><td></td><td class=\"c x1f9 y12f8 w34e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1fa y12f8 w34f h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e</div></td><td class=\"c x1fb y12f9 w34b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y12fa we2 h13b\"><div class=\"t m0 xa h12 ybde ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1f9 y12fb w354 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td class=\"c x1fa y12fb w355 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari</div></td><td class=\"c x1fb y12fc w350 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1fc y12fa w47 h13b\"><div class=\"t m0 xa h12 ybde ff4 fs7 fc2 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x1fd y12fa w14e h13b\"><div class=\"t m0 xa h12 ybde ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1fb y12fd w356 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y12fe we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y12fe w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">35.710  </div></td><td class=\"c x1ff y12fe w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.831  </div></td><td class=\"c x200 y12fe w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.470  </div></td><td class=\"c x1fc y12fe w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.261  </div></td><td class=\"c x1fd y12fe w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">63.271  </div></td></tr><tr><td class=\"c x181 y12ff we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y12ff w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.361) </div></td><td class=\"c x1ff y12ff w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.492) </div></td><td class=\"c x200 y12ff w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.323) </div></td><td class=\"c x1fc y12ff w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.158) </div></td><td class=\"c x1fd y12ff w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(22.334) </div></td></tr><tr><td class=\"c x181 y1300 we2 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1fe y1300 w14d h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.348  </div></td><td class=\"c x1ff y1300 w3e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.339  </div></td><td class=\"c x200 y1300 w148 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">8.147  </div></td><td class=\"c x1fc y1300 w47 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.102  </div></td><td class=\"c x1fd y1300 w14e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">40.937  </div></td></tr><tr><td class=\"c x181 y1301 we2 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1302 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione perimetro </div></td><td class=\"c x1fe y1302 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.296  </div></td><td class=\"c x1ff y1302 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1302 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1302 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">156  </div></td><td class=\"c x1fd y1302 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.452  </div></td></tr><tr><td class=\"c x181 y1303 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fe y1303 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.769  </div></td><td class=\"c x1ff y1303 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y1303 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.941  </div></td><td class=\"c x1fc y1303 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.107  </div></td><td class=\"c x1fd y1303 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">28.658  </div></td></tr><tr><td class=\"c x181 y1304 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi costo storico </div></td><td class=\"c x1fe y1304 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.842) </div></td><td class=\"c x1ff y1304 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.831) </div></td><td class=\"c x200 y1304 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.342) </div></td><td class=\"c x1fc y1304 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(452) </div></td><td class=\"c x1fd y1304 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(19.467) </div></td></tr><tr><td class=\"c x181 y1305 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi F.do ammortamento </div></td><td class=\"c x1fe y1305 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.820  </div></td><td class=\"c x1ff y1305 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.831  </div></td><td class=\"c x200 y1305 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.202  </div></td><td class=\"c x1fc y1305 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">381  </div></td><td class=\"c x1fd y1305 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.234  </div></td></tr><tr><td class=\"c x181 y1306 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche costo storico </div></td><td class=\"c x1fe y1306 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1306 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1306 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1306 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1306 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1307 we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche F.do ammortamento </div></td><td class=\"c x1fe y1307 w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1307 w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1307 w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1307 w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1307 w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1308 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1fe y1308 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.390) </div></td><td class=\"c x1ff y1308 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.339) </div></td><td class=\"c x200 y1308 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.003) </div></td><td class=\"c x1fc y1308 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(916) </div></td><td class=\"c x1fd y1308 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(14.647) </div></td></tr><tr><td class=\"c x181 y1309 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y1309 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">46.932  </div></td><td class=\"c x1ff y1309 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y1309 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.069  </div></td><td class=\"c x1fc y1309 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.072  </div></td><td class=\"c x1fd y1309 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">79.914  </div></td></tr><tr><td class=\"c x181 y130a we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y130a w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.931) </div></td><td class=\"c x1ff y130a w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y130a w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(7.123) </div></td><td class=\"c x1fc y130a w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.693) </div></td><td class=\"c x1fd y130a w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(19.747) </div></td></tr><tr><td class=\"c x181 y130b we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1fe y130b w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">36.002  </div></td><td class=\"c x1ff y130b w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y130b w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.946  </div></td><td class=\"c x1fc y130b w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.379  </div></td><td class=\"c x1fd y130b w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">60.167  </div></td></tr><tr><td class=\"c x181 y130c we2 h15\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y130d we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione perimetro </div></td><td class=\"c x1fe y130d w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y130d w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y130d w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y130d w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y130d w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y130e we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fe y130e w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.595  </div></td><td class=\"c x1ff y130e w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">530  </div></td><td class=\"c x200 y130e w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.807  </div></td><td class=\"c x1fc y130e w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.335  </div></td><td class=\"c x1fd y130e w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.267  </div></td></tr><tr><td class=\"c x181 y130f we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi costo storico </div></td><td class=\"c x1fe y130f w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(4.724) </div></td><td class=\"c x1ff y130f w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y130f w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.744) </div></td><td class=\"c x1fc y130f w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(782) </div></td><td class=\"c x1fd y130f w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(9.250) </div></td></tr><tr><td class=\"c x181 y1310 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi F.do ammortamento </div></td><td class=\"c x1fe y1310 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.830  </div></td><td class=\"c x1ff y1310 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1310 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.744  </div></td><td class=\"c x1fc y1310 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">671  </div></td><td class=\"c x1fd y1310 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.246  </div></td></tr><tr><td class=\"c x181 y1311 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche costo storico </div></td><td class=\"c x1fe y1311 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1311 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1311 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1311 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1311 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1312 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche F.do ammortamento </div></td><td class=\"c x1fe y1312 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1312 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1312 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1312 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1312 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1313 we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1fe y1313 w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(5.521) </div></td><td class=\"c x1ff y1313 w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(5.634) </div></td><td class=\"c x200 y1313 w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.222) </div></td><td class=\"c x1fc y1313 w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.046) </div></td><td class=\"c x1fd y1313 w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(15.423) </div></td></tr><tr><td class=\"c x181 y1314 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y1314 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">48.803  </div></td><td class=\"c x1ff y1314 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.371  </div></td><td class=\"c x200 y1314 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.132  </div></td><td class=\"c x1fc y1314 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.625  </div></td><td class=\"c x1fd y1314 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">82.931  </div></td></tr><tr><td class=\"c x181 y1315 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y1315 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.621) </div></td><td class=\"c x1ff y1315 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.634) </div></td><td class=\"c x200 y1315 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(6.601) </div></td><td class=\"c x1fc y1315 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(2.068) </div></td><td class=\"c x1fd y1315 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(27.924) </div></td></tr><tr><td class=\"c x181 y1316 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1fe y1316 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">35.182  </div></td><td class=\"c x1ff y1316 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.737  </div></td><td class=\"c x200 y1316 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.531  </div></td><td class=\"c x1fc y1316 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.557  </div></td><td class=\"c x1fd y1316 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">55.007  </div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _f\"></span>2024 <span class=\"_ _28\"></span><span class=\"ff9\">la <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanzia<span class=\"_ _3\"></span>ria <span class=\"_ _f\"></span>legata <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019IFRS <span class=\"_ _f\"></span>16 <span class=\"_ _28\"></span>risulta <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span></span>56<span class=\"_ _3\"></span>.361<span class=\"_ _3\"></span> migliaia (contro <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>60.759 <span class=\"_ _3\"></span>migliaia al<span class=\"_ _3\"></span> 31 <span class=\"_ _3\"></span>dicembre 2<span class=\"_ _3\"></span>023), a fro<span class=\"_ _3\"></span>nte d<span class=\"_ _3\"></span>i incrementi <span class=\"_ _3\"></span>di euro <span class=\"_ _8\"></span>12.267 migliaia <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> nuovi co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>stipulati <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>rso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2024<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>decrement<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i euro <span class=\"_ _8\"></span>14.624 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>per paga<span class=\"_ _3\"></span>menti d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> euro 2.041 migliaia<span class=\"_ _3\"></span> per riduzioni a se<span class=\"_ _3\"></span>guito di interruz<span class=\"_ _3\"></span>ione dei contratti di<span class=\"_ _3\"></span> affitto/<span class=\"_ _8\"></span>noleggio. Alla data del 31<span class=\"_ _3\"></span> dicembre il tasso medio po<span class=\"_ _3\"></span>nderato in e<span class=\"_ _3\"></span>ssere sui contratt<span class=\"_ _3\"></span>i risulta pari al <span class=\"_ _8\"></span>4,72<span class=\"ls3f\">%.</span> Per <span class=\"_ _b\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _b\"></span>l\u2019ap<span class=\"_ _3\"></span>plicazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>ter<span class=\"_ _3\"></span>mini <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>posizione <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>ia netta <span class=\"_ _2a\"> </span>e <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>Adjusted <span class=\"_ _2a\"> </span>EBI<span class=\"_ _3\"></span>TDA <span class=\"_ _14\"> </span>stant<span class=\"_ _3\"></span>e <span class=\"_ _14\"> </span>l<span class=\"_ _3\"></span>\u2019esistenza <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>numerosi <span class=\"_ _2a\"> </span>contratti <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>concessione <span class=\"_ _2a\"> </span>e/o <span class=\"_ _2a\"> </span>affitto <span class=\"_ _2a\"> </span>di<span class=\"_ _89\"> </span> magazzini/posti <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>mercati <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rtofrutticoli, <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>easing <span class=\"_ _8\"></span>operativi <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>quinta <span class=\"_ _8\"></span>nave <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sulla <span class=\"_ _8\"></span>flotta<span class=\"_ _89\"> </span>contenitori <span class=\"_ _2b\"> </span>\u201cre<span class=\"_ _3\"></span>efer\u201d <span class=\"_ _2b\"> </span>della  societ\u00e0 <span class=\"_ _20\"> </span>armatoriale, <span class=\"_ _2b\"> </span>con <span class=\"_ _20\"> </span>un <span class=\"_ _20\"> </span>impatto <span class=\"_ _2b\"> </span>dell\u2019Adjusted<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>EBITDA <span class=\"_ _20\"> </span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>euro <span class=\"_ _2b\"> </span>17<span class=\"_ _3\"></span>.412<span class=\"_ _89\"> </span></span>migliaia contro euro 1<span class=\"_ _3\"></span>6.514 <span class=\"_ _3\"></span>migliaia <span class=\"ff9\">dell\u2019eserc<span class=\"_ _3\"></span>izio 202</span>3.<span class=\"_ _89\"> </span>NOTA 7. Riman<span class=\"_ _2\"></span>enze <table class=\"s w37c h215\" id=\"_07fb0428-ef01-4de7-b226-ce9b536916f1\"><tr><td class=\"c x181 y1337 w154 h30\"><div class=\"t m0 xa h12 y1ca ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1337 w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1337 w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1337 w153 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1338 w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Materie prime e di consu<span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span> </div></td><td class=\"c x20c y1338 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.096 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y1338 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.675 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y1338 w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(579)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1339 w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 biologiche<span class=\"_ _3\"></span> </div></td><td class=\"c x20c y1339 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">257 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y1339 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">348 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y1339 w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(91)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y133a w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Prodotti finiti e merc<span class=\"_ _3\"></span>i </div></td><td class=\"c x20c y133a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">42.180 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y133a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.094 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y133a w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.086 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y133b w154 h13\"><div class=\"t m0 xa h2 ybe1 ff6 fs0 fc4 sc0 ls0 ws0\">Rimanenze </div></td><td class=\"c x20c y133b w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">54.533 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y133b w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">53.118 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y133b w153 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.415 <span class=\"fs0\"> </span></div></td></tr></table>Le <span class=\"_ _28\"> </span>rimanenze <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>materie <span class=\"_ _2b\"> </span>prime <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onsumo <span class=\"_ _2b\"> </span>sono <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>appresentate <span class=\"_ _2b\"> </span>essenzialmen<span class=\"_ _3\"></span>te <span class=\"_ _28\"> </span>dai <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>eriali <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>imbal<span class=\"_ _3\"></span>lo<span class=\"_ _89\"> </span> utilizzati dalle <span class=\"_ _3\"></span>societ\u00e0 d<span class=\"_ _3\"></span>istrib<span class=\"_ _3\"></span>utrici e dai <span class=\"_ _3\"></span>carburant<span class=\"_ _3\"></span>i, lub<span class=\"_ _3\"></span>rificanti e <span class=\"_ _3\"></span>pezzi<span class=\"_ _3\"></span> di r<span class=\"_ _3\"></span>icambio <span class=\"_ _3\"></span>delle so<span class=\"_ _3\"></span>ciet\u00e0 di <span class=\"_ _3\"></span>trasporto <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> sono <span class=\"_ _f\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>FIFO. <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>biologiche <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>riferite <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>P<span class=\"_ _3\"></span>roductores<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>Jalisco <span class=\"_ _8\"></span>S.A<span class=\"_ _3\"></span>.C.V.<span class=\"_ _89\"> </span> relativamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>frutta <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>fase <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>maturazione <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>pianta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>rispettivamente <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>257 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>ed<span class=\"_ _89\"> </span> euro <span class=\"ls13\">348</span> migliaia al 31 dic<span class=\"_ _3\"></span>embre 20<span class=\"_ _3\"></span>24 ed al 31 dic<span class=\"_ _3\"></span>embre 20<span class=\"_ _3\"></span>23, raccolta e <span class=\"_ _3\"></span>venduta nei m<span class=\"_ _3\"></span>esi successivi.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Al 31 <span class=\"_ _3\"></span>dicembre 2024 <span class=\"_ _3\"></span><span class=\"ff9\">il <span class=\"_ _3\"></span>valore delle <span class=\"_ _3\"></span>rimanenze <span class=\"_ _3\"></span>aument<span class=\"_ _3\"></span>a rispetto <span class=\"_ _3\"></span>all\u2019esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>di euro <span class=\"_ _8\"></span></span>1.415 <span class=\"_ _3\"></span>migliaia<span class=\"_ _89\"> </span> legato <span class=\"_ _8\"></span>principalmente <span class=\"_ _8\"></span><span class=\"lsd\">ai</span> <span class=\"_ _8\"></span>maggiori <span class=\"_ _8\"></span>stock <span class=\"_ _8\"></span>puntuali <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _8\"></span>anno <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>magazz<span class=\"_ _3\"></span>ino <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>au<span class=\"_ _3\"></span>mentati<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> valori dei prezzi un<span class=\"_ _3\"></span>itari per via dell\u2019inflaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span>NOTA 33. Infor<span class=\"_ _2\"></span>mativa sulle attivit\u00e0<span class=\"_ _2\"></span> e passivit\u00e0 valutate a<span class=\"_ _2\"></span>l f<span class=\"_ _3\"></span>air value Diversi <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pi <span class=\"_ _3\"></span>contab<span class=\"_ _3\"></span>ili <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>alcuni <span class=\"_ _8\"></span>obblighi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>inform<span class=\"_ _3\"></span>ativa <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ichiedono <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>valutazione <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>fair <span class=\"_ _8\"></span>value delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>finanziarie. <span class=\"_ _f\"></span>In <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>ase <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>richiest<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>principio <span class=\"_ _8\"></span>IFRS <span class=\"_ _8\"></span>13<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span>Misurazioni del <span class=\"ffc\">fair va<span class=\"_ _3\"></span>lue</span> si fornisce<span class=\"_ _3\"></span> la seguente i<span class=\"_ _3\"></span>nformativa. <span class=\"_ _8\"></span> Fair value<span class=\"_ _3\"></span><span class=\"ff1\"> degli strumenti finanziar<span class=\"_ _3\"></span>i:  </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _20\"> </span>le <span class=\"_ _20\"> </span>attivit\u00e0  e <span class=\"_ _20\"> </span>passivit\u00e0  finanziarie <span class=\"_ _20\"> </span>che  sono <span class=\"_ _20\"> </span>liquide  o <span class=\"_ _2b\"> </span>hanno  una <span class=\"_ _20\"> </span>scadenza  molto  p<span class=\"_ _2\"></span>ros<span class=\"_ _3\"></span>sima,  si </span></span>considera <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il valore <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>abile <span class=\"_ _2\"></span>approssimi il <span class=\"_ _b\"></span>valore <span class=\"_ _2\"></span>equo<span class=\"_ _3\"></span>; <span class=\"_ _2\"></span>questa <span class=\"_ _2\"></span>ipotesi <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>pplica <span class=\"_ _2\"></span>anche per <span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>depositi<span class=\"_ _3\"></span> a termine, i titoli a pronto<span class=\"_ _3\"></span> smobilizzo e <span class=\"_ _3\"></span>gli strum<span class=\"_ _3\"></span>enti finanziari<span class=\"_ _3\"></span> a tasso variabile; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _20\"> </span>la  valutazione <span class=\"_ _20\"> </span>del  <span class=\"ffc\">fair  value</span>  degli <span class=\"_ _2b\"> </span>strum<span class=\"_ _3\"></span>enti  di  copertura <span class=\"_ _20\"> </span>si  ri<span class=\"_ _2\"></span>corre<span class=\"_ _3\"></span>  all'utilizzo <span class=\"_ _20\"> </span>di  modelli <span class=\"_ _20\"> </span>di </span></span>valutazione <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>paramet<span class=\"_ _3\"></span>ri <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>ercato. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>chiusura <span class=\"_ _f\"></span>d<span class=\"_ _8\"></span>el <span class=\"_ _f\"></span>bilancio <span class=\"_ _f\"></span>sono stati <span class=\"_ _b\"></span>st<span class=\"_ _3\"></span>ipulati <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>ratti <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>rivati <span class=\"_ _b\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cop<span class=\"_ _3\"></span>ertura <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>sugli <span class=\"_ _2\"></span>acquisti <span class=\"_ _2\"></span>usd<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>su<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>bu<span class=\"_ _3\"></span>nker/EUA<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span>ETS gi\u00e0 ampiamente de<span class=\"_ _3\"></span>scritti<span class=\"_ _3\"></span><span class=\"ls19\">; </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"ffc\">fair va<span class=\"_ _3\"></span>lue</span> <span class=\"_ _3\"></span><span class=\"ls2b\">de</span>lle passivit\u00e0<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _3\"></span>non c<span class=\"_ _3\"></span>orrenti v<span class=\"_ _3\"></span>iene ott<span class=\"_ _3\"></span>enuto mediante<span class=\"_ _3\"></span> l'att<span class=\"_ _3\"></span>ualizzazione d<span class=\"_ _3\"></span>i tutti <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>flussi <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>futuri <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>cond<span class=\"_ _3\"></span>izioni <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>periodo<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>Nella <span class=\"_ _f\"></span>realt\u00e0 <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tuale, <span class=\"_ _f\"></span>dove <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>i<span class=\"_ _89\"> </span> debiti <span class=\"_ _2\"></span>a medio <span class=\"_ _b\"></span>term<span class=\"_ _3\"></span>ine i<span class=\"_ _2\"></span>l costo <span class=\"_ _2\"></span>del fi<span class=\"_ _2\"></span>nanziame<span class=\"_ _3\"></span>nto <span class=\"_ _2\"></span>\u00e8 allineato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>si considerano <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>valori<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> nominali del debito qual<span class=\"_ _3\"></span>i valori di <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Per q<span class=\"_ _2\"></span>uant<span class=\"_ _3\"></span>o ri<span class=\"_ _2\"></span>guard<span class=\"_ _3\"></span>a le <span class=\"_ _2\"></span>poste commerciali e <span class=\"_ _2\"></span>di altri <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>debiti, il <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\"> \u00e8 <span class=\"_ _2\"></span>pari al <span class=\"_ _2\"></span>valore contabile in <span class=\"_ _2\"></span>base<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>alla considerazione d<span class=\"_ _3\"></span>ella loro scadenza ra<span class=\"_ _3\"></span>vvicinata<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span> Fair value<span class=\"_ _3\"></span><span class=\"ff1\"> degli strumenti non finanz<span class=\"_ _3\"></span>iari: </span><span class=\"ff1\"><span class=\"_ _3\"></span> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>biolo<span class=\"_ _3\"></span>giche <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>mobilizzate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>utilizzat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>metodo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>costo <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>ammortam<span class=\"_ _3\"></span>enti<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>cumulati per la determ<span class=\"_ _3\"></span>inazione del valore d<span class=\"_ _3\"></span>i iscrizione; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"></span>biologiche <span class=\"_ _28\"></span>correnti <span class=\"_ _28\"></span>(prodotto <span class=\"_ _28\"> </span>agricolo <span class=\"_ _28\"> </span>sulla <span class=\"_ _28\"></span>pianta) <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>utilizzato <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>il  <span class=\"ffc\">fair <span class=\"_ _28\"></span>value<span class=\"_ _89\"> </span></span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>ovvero il valore di mercat<span class=\"_ _3\"></span>o al netto d<span class=\"_ _3\"></span>ei costi di trasport<span class=\"_ _3\"></span>o. <span class=\"_ _3\"></span> Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>quando <span class=\"_ _28\"></span>per <span class=\"_ _8\"></span>det<span class=\"_ _3\"></span>erminare <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span></span>si <span class=\"_ _f\"></span>utilizzano <span class=\"_ _f\"></span>infor<span class=\"_ _3\"></span>mazioni <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>erzi, <span class=\"_ _f\"></span>quali <span class=\"_ _f\"></span>quotazioni <span class=\"_ _f\"></span>dei<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> broker <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ervizi di <span class=\"_ _2\"></span>pricing<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _2\"></span>valuta e <span class=\"_ _2\"></span>document<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>le evidenze <span class=\"_ _2\"></span>ottenute dai <span class=\"_ _2\"></span>soggetti terzi <span class=\"_ _2\"></span>per supportare<span class=\"_ _89\"> </span> il <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>sod<span class=\"_ _3\"></span>disfanno <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>disposizion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS, <span class=\"_ _8\"></span>compreso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"><span class=\"_ _3\"></span> </span>value<span class=\"ff1\"> in cui riclassi<span class=\"_ _3\"></span>ficare la relativa valutaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile di dati di<span class=\"_ _89\"> </span> mercato <span class=\"_ _f\"></span>osservabili. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>distinti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vari <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>gerarc<span class=\"_ _3\"></span>hici <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>input <span class=\"_ _f\"></span>utilizzati <span class=\"_ _f\"></span>nelle<span class=\"_ _89\"> </span> tecniche di valutazion<span class=\"_ _3\"></span>e, come illust<span class=\"_ _3\"></span>rato di seguito.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecnich<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valutaz<span class=\"_ _3\"></span>ione utilizza<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>prezz<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quotati<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _3\"></span>rettificati)<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>attivo <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>le attivit\u00e0 o le passivit\u00e0<span class=\"_ _3\"></span> iden<span class=\"_ _3\"></span>tiche soggette all<span class=\"_ _3\"></span>a valutazione; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello <span class=\"_ _e\"> </span>2: <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tecn<span class=\"_ _3\"></span>iche <span class=\"_ _e\"> </span>di <span class=\"_ _26\"> </span>valutazione <span class=\"_ _e\"> </span>considera<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>input <span class=\"_ _25\"> </span>diversi <span class=\"_ _25\"> </span>dalle <span class=\"_ _25\"> </span>quotazi<span class=\"_ _3\"></span>oni <span class=\"_ _e\"> </span>prec<span class=\"_ _3\"></span>edenti, <span class=\"_ _25\"> </span>ma<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>comunque osservabili<span class=\"_ _3\"></span> direttamente <span class=\"_ _3\"></span>(prezz<span class=\"_ _3\"></span>i) o indirettamente <span class=\"_ _3\"></span>(derivat<span class=\"_ _3\"></span>i dai prezzi) <span class=\"_ _3\"></span>sul mercato; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _3\"></span>e usate utilizzano in<span class=\"_ _3\"></span>put che non si b<span class=\"_ _3\"></span>asano su dati di mercato o<span class=\"_ _3\"></span>sservabili. </span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _8\"></span> </span></span>Se i dati <span class=\"_ _2\"></span>di input utilizzati per <span class=\"_ _2\"></span>valutare il fair value <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i un\u2019attivit\u00e0 o una <span class=\"_ _2\"></span>passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _89\"> </span> gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>l\u2019intera <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>inserita <span class=\"_ _f\"></span>nello <span class=\"_ _8\"></span>stesso <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>dell\u2019input <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>pi\u00f9<span class=\"_ _89\"> </span> basso che \u00e8 <span class=\"_ _2\"></span>sig<span class=\"ff9\">nif<span class=\"_ _3\"></span>icativo per l\u2019intera valutazione. Il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo rileva i <span class=\"_ _2\"></span>trasfer<span class=\"_ _3\"></span>imenti tra i vari <span class=\"_ _2\"></span>livelli della gerarchia<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>del fair value alla fine dell\u2019e<span class=\"_ _3\"></span>sercizio nel quale <span class=\"_ _3\"></span>il trasferi<span class=\"_ _3\"></span>mento ha avuto luogo.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Strumenti finanz<span class=\"_ _3\"></span>iari<span class=\"_ _89\"> </span> I <span class=\"_ _8\"></span>derivati, <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>utilizzan<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>ano <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mercato,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span><span class=\"ffc\">sw<span class=\"_ _3\"></span>ap <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>bunker<span class=\"_ _3\"></span>/EUA-E<span class=\"_ _3\"></span>TS</span> <span class=\"_ _8\"></span><span class=\"ls2c\">e<span class=\"_ _89\"> </span></span><span class=\"ls2c\"> </span>cambi <span class=\"_ _b\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _b\"></span><span class=\"ffc\">IRS <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse<span class=\"ff1\"> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>sia <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo <span class=\"_ _2\"></span>degli <span class=\"_ _b\"></span>strum<span class=\"_ _3\"></span>enti <span class=\"_ _b\"></span>sott<span class=\"_ _3\"></span>ostanti<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>che <span class=\"_ _28\"></span>dei <span class=\"_ _28\"> </span>flussi <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cassa. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>tecniche <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>ap<span class=\"_ _3\"></span>plicate <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>magg<span class=\"_ _3\"></span>ior <span class=\"_ _28\"> </span>freque<span class=\"_ _3\"></span>nza <span class=\"_ _28\"> </span>includono <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>modelli <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span> \u2019forward <span class=\"_ _3\"></span>pricing\u2018 <span class=\"_ _3\"></span>e<span class=\"ff1\"> <span class=\"_ _3\"></span></span>\u2019<span class=\"ffc\">swap</span>\u2019, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>utilizzano <span class=\"_ _3\"></span>i cal<span class=\"_ _3\"></span>coli <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _3\"></span>e. La <span class=\"_ _3\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>analizza <span class=\"_ _3\"></span>gli st<span class=\"_ _3\"></span>rumenti<span class=\"_ _89\"> </span> finanziari valutati al <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> in base a tre d<span class=\"_ _3\"></span>ifferenti livelli di valu<span class=\"_ _3\"></span>tazione.<span class=\"_ _3\"></span> <table class=\"s w41f h249\" id=\"_e623893d-e560-4d59-ab0a-d9e9aba3c983\"><tr><td class=\"c x181 y1589 w19b h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x266 y1589 w19c h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x267 y1589 w19d h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y158a w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x268 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x269 y158a w19f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x265 y158a w1a0 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x267 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x21f y158a w19f h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x184 y158a w1a1 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td></tr><tr><td class=\"c x181 y158b w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x268 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td></td><td></td><td class=\"c x267 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x21f y158b w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158b w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158c w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x267 y158c w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td class=\"c x184 y158c w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158d w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y158e w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di negoziazione </div></td><td></td><td class=\"c x269 y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td></td><td class=\"c x267 y158e w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158e w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158f w19b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td></td><td class=\"c x267 y158f w19e h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.232) </div></td><td class=\"c x184 y158f w1a1 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr></table>Il livello 1 di valutazione <span class=\"_ _3\"></span>\u00e8 s<span class=\"_ _3\"></span>tato utilizzato per <span class=\"_ _3\"></span>i titoli av<span class=\"_ _3\"></span>enti valore non sign<span class=\"_ _3\"></span>ificativo. <span class=\"_ _3\"></span> Il <span class=\"_ _8\"></span>livell<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>2 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>valutazione, <span class=\"_ _f\"></span>utilizzato <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>gli<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>misurati <span class=\"_ _f\"></span>al <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span>, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>basa <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>parametri,<span class=\"_ _89\"> </span> come <span class=\"_ _3\"></span>bunker, <span class=\"_ _3\"></span><span class=\"ls43\">EU</span>A-E<span class=\"_ _3\"></span>TS, c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>tassi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse, ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mercati <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivi o <span class=\"_ _3\"></span>osservab<span class=\"_ _3\"></span>ili s<span class=\"_ _8\"></span>u c<span class=\"_ _3\"></span>urve di<span class=\"_ _89\"> </span> tassi ufficiali.  <span class=\"ff9\">L\u2019attivit\u00e0 fina<span class=\"_ _3\"></span>nziaria valutata con il livello<span class=\"_ _3\"></span> 2 al 31 dicembre 202<span class=\"_ _3\"></span></span>4 \u00e8 relativa al <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span> positivo<span class=\"_ _89\"> </span>del <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivato <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>gli <span class=\"_ _28\"></span>interessi, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>cambi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>bunker/EU<span class=\"_ _3\"></span>A-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"></span>valutata<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>livello <span class=\"_ _f\"></span>2 <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31<span class=\"_ _89\"> </span> dicembre 2024 \u00e8 relat<span class=\"_ _3\"></span>iva ai <span class=\"ffc\">fai<span class=\"_ _3\"></span>r value</span> negativi de<span class=\"_ _3\"></span>gli int<span class=\"_ _3\"></span>eressi.<span class=\"_ _89\"> </span> Strumenti non fin<span class=\"_ _3\"></span>anziari<span class=\"_ _89\"> </span> Si <span class=\"_ _2\"></span>segnala <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sussistono strumenti <span class=\"_ _b\"></span>non <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicembre <span class=\"_ _b\"></span><span class=\"ls26\">20<span class=\"_ _3\"></span><span class=\"ls0\">24 <span class=\"_ _2\"></span>rappres<span class=\"_ _3\"></span>entati <span class=\"_ _2\"></span>dalle<span class=\"_ _89\"> </span></span></span></span></span><span class=\"ffc\"><span class=\"ff1\"><span class=\"ls26\"><span class=\"ls0\"><span class=\"_ _3\"></span> </span></span></span></span>attivit\u00e0 biologiche della soc<span class=\"_ _3\"></span>iet\u00e0 produttrice m<span class=\"_ _3\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-791": {
   "value": "NOTA 3. Imm<span class=\"_ _2\"></span>obili, impianti e macchinar<span class=\"_ _2\"></span>i  <table class=\"s w34a h20b\" id=\"_a4aa667d-8434-4ff7-b9c6-b0ca092613bc\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1ef y12a1 w34b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f0 y12a2 w34c h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Imm.ni<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y12a3 w34d h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12a3 w34e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f2 y12a4 w147 h136\"><div class=\"t m0 xa h12 y715 ff4 fs7 fc2 sc0 ls0 ws0\">Piantagioni </div></td><td class=\"c x1f3 y12a3 w34f h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12a5 w350 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12a3 w351 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12a3 w352 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">in<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y12a4 w9d h136\"><div class=\"t m0 xa h12 y715 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x188 y12a6 w353 h1e8\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">\u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12a6 w354 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f3 y12a6 w355 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12a7 w356 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12a6 w357 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">beni<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12a6 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">corso e<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f0 y12a8 w346 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y12a9 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12a9 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">128.776  </div></td><td class=\"c x1f2 y12a9 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.275  </div></td><td class=\"c x1f6 y12a9 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">288.931  </div></td><td class=\"c x1f7 y12a9 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.231  </div></td><td class=\"c x1f8 y12a9 w149 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.062  </div></td><td class=\"c x1ca y12a9 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.246  </div></td><td class=\"c x184 y12a9 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">465.521  </div></td></tr><tr><td class=\"c x188 y12aa w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ab wd6 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(49.116) </div></td><td class=\"c x1f2 y12ab w147 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.416) </div></td><td class=\"c x1f6 y12ab wde h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(227.153) </div></td><td class=\"c x1f7 y12ab w148 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(6.672) </div></td><td class=\"c x1f8 y12ab w149 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(17.196) </div></td><td class=\"c x1ca y12ab w14a h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ab w9d h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(301.554) </div></td></tr><tr><td class=\"c x188 y12ac w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ad w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ae wd6 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">79.660  </div></td><td class=\"c x1f2 y12ae w147 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">1.859  </div></td><td class=\"c x1f6 y12ae wde hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">61.778  </div></td><td class=\"c x1f7 y12ae w148 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">8.559  </div></td><td class=\"c x1f8 y12ae w149 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">7.866  </div></td><td class=\"c x1ca y12ae w14a hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">4.246 </div></td><td class=\"c x184 y12ae w9d hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">163.967  </div></td></tr><tr><td class=\"c x188 y12af w35b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2022<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b0 w35c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Movimento del<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b1 w35d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y12b2 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f5 y12b2 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.454  </div></td><td class=\"c x1f2 y12b2 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b2 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.247  </div></td><td class=\"c x1f7 y12b2 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.004  </div></td><td class=\"c x1f8 y12b2 w149 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.839  </div></td><td class=\"c x1ca y12b2 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.647  </div></td><td class=\"c x184 y12b2 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.191  </div></td></tr><tr><td class=\"c x188 y12b3 w35e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12b4 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(6.896) </div></td><td class=\"c x1f2 y12b4 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b4 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(11.975) </div></td><td class=\"c x1f7 y12b4 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.342) </div></td><td class=\"c x1f8 y12b4 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.518) </div></td><td class=\"c x1ca y12b4 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(185) </div></td><td class=\"c x184 y12b4 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(21.915) </div></td></tr><tr><td class=\"c x188 y12b5 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b6 w360 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12b7 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.862  </div></td><td class=\"c x1f2 y12b7 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b7 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">11.775  </div></td><td class=\"c x1f7 y12b7 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.203  </div></td><td class=\"c x1f8 y12b7 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.234  </div></td><td class=\"c x1ca y12b7 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12b7 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">19.073  </div></td></tr><tr><td class=\"c x188 y12b8 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b9 w362 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ba wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.204  </div></td><td class=\"c x1f2 y12ba w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ba wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">483  </div></td><td class=\"c x1f7 y12ba w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ba w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls33 ws0\">36 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12ba w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.849) </div></td><td class=\"c x184 y12ba w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(127) </div></td></tr><tr><td class=\"c x188 y12bb w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12bc w363 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12bd wd6 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f2 y12bd w147 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12bd wde h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12bd w148 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12bd w149 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">(38) </div></td><td class=\"c x1ca y12bd w14a h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12bd w9d h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">(37) </div></td></tr><tr><td class=\"c x188 y12be w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12bf w364 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12c1 w365 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento -<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">costo storico<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12c2 wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">7.510  </div></td><td class=\"c x1f2 y12c2 w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12c2 wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">12.161  </div></td><td class=\"c x1f7 y12c2 w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12c2 w149 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">2.500  </div></td><td class=\"c x1ca y12c2 w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c2 w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">22.171  </div></td></tr><tr><td class=\"c x188 y12c3 w366 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12c4 w367 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12c5 wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(215) </div></td><td class=\"c x1f2 y12c5 w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12c5 wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(7.182) </div></td><td class=\"c x1f7 y12c5 w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12c5 w149 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(1.578) </div></td><td class=\"c x1ca y12c5 w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c5 w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(8.975) </div></td></tr><tr><td class=\"c x181 y12c6 w146 h44\"><div class=\"t m0 xa h14 y3b2 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y3b3 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1f5 y12c6 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">180  </div></td><td class=\"c x1f2 y12c6 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">139  </div></td><td class=\"c x1f6 y12c6 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">320  </div></td><td class=\"c x1f7 y12c6 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls48 ws0\">6 <span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y12c6 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls12 ws0\">87 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12c6 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c6 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">732  </div></td></tr><tr><td class=\"c x181 y12c7 w146 hf6\"><div class=\"t m0 xa h14 y9b5 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1f5 y12c7 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(95) </div></td><td class=\"c x1f2 y12c7 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x1f6 y12c7 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(195) </div></td><td class=\"c x1f7 y12c7 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1f8 y12c7 w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x1ca y12c7 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c7 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(415) </div></td></tr><tr><td class=\"c x181 y12c8 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1f5 y12c8 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(8.026) </div></td><td class=\"c x1f2 y12c8 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(214) </div></td><td class=\"c x1f6 y12c8 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15.528) </div></td><td class=\"c x1f7 y12c8 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.084) </div></td><td class=\"c x1f8 y12c8 w149 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.010) </div></td><td class=\"c x1ca y12c8 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c8 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29.861) </div></td></tr><tr><td class=\"c x181 y12c9 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12c9 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.228  </div></td><td class=\"c x1f2 y12c9 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.414  </div></td><td class=\"c x1f6 y12c9 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">304.167  </div></td><td class=\"c x1f7 y12c9 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.899  </div></td><td class=\"c x1f8 y12c9 w149 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.006  </div></td><td class=\"c x1ca y12c9 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12c9 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">506.573  </div></td></tr><tr><td class=\"c x188 y12ca w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12cb wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(52.590) </div></td><td class=\"c x1f2 y12cb w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x1f6 y12cb wde hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(238.283) </div></td><td class=\"c x1f7 y12cb w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.559) </div></td><td class=\"c x1f8 y12cb w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(20.647) </div></td><td class=\"c x1ca y12cb w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12cb w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(321.769) </div></td></tr><tr><td class=\"c x188 y12cc w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12cd wd6 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">91.638  </div></td><td class=\"c x1f2 y12cd w147 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.724  </div></td><td class=\"c x1f6 y12cd wde h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">65.884  </div></td><td class=\"c x1f7 y12cd w148 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.340  </div></td><td class=\"c x1f8 y12cd w149 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">9.359  </div></td><td class=\"c x1ca y12cd w14a h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12cd w9d h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">184.804  </div></td></tr><tr><td class=\"c x188 y116b w368 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w369 h20d\" id=\"_b7e87842-934c-4dbf-8883-6d967f0348b8\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1ef y12ce w34b h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f0 y12cf w34c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Imm.ni<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y12d0 w34d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12d0 w34e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f2 y12d1 w147 h136\"><div class=\"t m0 xa h12 y488 ff4 fs7 fc2 sc0 ls0 ws0\">Piantagioni </div></td><td class=\"c x1f3 y12d0 w34f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12d2 w350 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12d0 w351 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12d0 w352 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">in<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y12d1 w9d h136\"><div class=\"t m0 xa h12 y488 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x188 y12d3 w353 h1e7\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">\u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12d3 w354 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f3 y12d3 w355 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12d4 w356 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12d3 w357 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">beni<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12d3 w358 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">corso e<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f0 y12d5 w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y12d6 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12d6 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.228  </div></td><td class=\"c x1f2 y12d6 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.414  </div></td><td class=\"c x1f6 y12d6 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">304.167  </div></td><td class=\"c x1f7 y12d6 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.899  </div></td><td class=\"c x1f8 y12d6 w14c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.006  </div></td><td class=\"c x1ca y12d6 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12d6 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">506.573  </div></td></tr><tr><td class=\"c x188 y12d7 w359 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12d8 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(52.590) </div></td><td class=\"c x1f2 y12d8 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x1f6 y12d8 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(238.283) </div></td><td class=\"c x1f7 y12d8 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.559) </div></td><td class=\"c x1f8 y12d8 w14c hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(20.647) </div></td><td class=\"c x1ca y12d8 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12d8 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(321.769) </div></td></tr><tr><td class=\"c x188 y12d9 w35a h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12da w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12db wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">91.638  </div></td><td class=\"c x1f2 y12db w147 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.724  </div></td><td class=\"c x1f6 y12db wde h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">65.884  </div></td><td class=\"c x1f7 y12db w148 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.340  </div></td><td class=\"c x1f8 y12db w14c h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">9.359  </div></td><td class=\"c x1ca y12db w14a h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12db w9d h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">184.804  </div></td></tr><tr><td class=\"c x188 y12dc w368 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b0 w35c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Movimento del<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b1 w35d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y12dd w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f5 y12dd wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.043  </div></td><td class=\"c x1f2 y12dd w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12dd wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.483  </div></td><td class=\"c x1f7 y12dd w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.930  </div></td><td class=\"c x1f8 y12dd w14c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.814  </div></td><td class=\"c x1ca y12dd w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.004  </div></td><td class=\"c x184 y12dd w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">37.273  </div></td></tr><tr><td class=\"c x188 y12de w35e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12df wd6 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(4.728) </div></td><td class=\"c x1f2 y12df w147 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12df wde hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(4.575) </div></td><td class=\"c x1f7 y12df w148 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(3.749) </div></td><td class=\"c x1f8 y12df w14c hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(2.351) </div></td><td class=\"c x1ca y12df w14a hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(43) </div></td><td class=\"c x184 y12df w9d hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(15.446) </div></td></tr><tr><td class=\"c x188 y12e0 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e1 w360 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e2 wd6 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.835  </div></td><td class=\"c x1f2 y12e2 w147 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e2 wde h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.533  </div></td><td class=\"c x1f7 y12e2 w148 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">3.749  </div></td><td class=\"c x1f8 y12e2 w14c h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.954  </div></td><td class=\"c x1ca y12e2 w14a h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12e2 w9d h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">13.071  </div></td></tr><tr><td class=\"c x188 y12e3 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e4 w362 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e5 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.3<span class=\"ls29\">71</span>  </div></td><td class=\"c x1f2 y12e5 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e5 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.039  </div></td><td class=\"c x1f7 y12e5 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12e5 w14c h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12e5 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(5.199) </div></td><td class=\"c x184 y12e5 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">212  </div></td></tr><tr><td class=\"c x188 y12e6 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e7 w363 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e8 wd6 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(207) </div></td><td class=\"c x1f2 y12e8 w147 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e8 wde hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1f7 y12e8 w148 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12e8 w14c hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12e8 w14a hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12e8 w9d hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(211) </div></td></tr><tr><td class=\"c x188 y12e9 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ea w364 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12eb w365 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento -<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">costo storico<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ec wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">301  </div></td><td class=\"c x1f2 y12ec w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ec wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12ec w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ec w14c h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12ec w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ec w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">301  </div></td></tr><tr><td class=\"c x188 y12ed w366 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ee w367 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ef wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(94) </div></td><td class=\"c x1f2 y12ef w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ef wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12ef w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ef w14c h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12ef w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ef w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(94) </div></td></tr><tr><td class=\"c x181 y12f0 w146 hf6\"><div class=\"t m0 xa h14 y9b5 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1f5 y12f0 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(209) </div></td><td class=\"c x1f2 y12f0 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(178) </div></td><td class=\"c x1f6 y12f0 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(420) </div></td><td class=\"c x1f7 y12f0 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x1f8 y12f0 w14c hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ca y12f0 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f0 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(815) </div></td></tr><tr><td class=\"c x181 y12f1 w146 h137\"><div class=\"t m0 xa h14 ybd2 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1f5 y12f1 wd6 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">128  </div></td><td class=\"c x1f2 y12f1 w147 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">83  </div></td><td class=\"c x1f6 y12f1 wde h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">290  </div></td><td class=\"c x1f7 y12f1 w148 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls29 ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y12f1 w14c h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">10  </div></td><td class=\"c x1ca y12f1 w14a h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f1 w9d h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">518  </div></td></tr><tr><td class=\"c x181 y12f2 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1f5 y12f2 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(8.449) </div></td><td class=\"c x1f2 y12f2 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(213) </div></td><td class=\"c x1f6 y12f2 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(16.201) </div></td><td class=\"c x1f7 y12f2 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.305) </div></td><td class=\"c x1f8 y12f2 w14c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.127) </div></td><td class=\"c x1ca y12f2 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f2 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(31.295) </div></td></tr><tr><td class=\"c x181 y12f3 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12f3 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.006  </div></td><td class=\"c x1f2 y12f3 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.236  </div></td><td class=\"c x1f6 y12f3 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">310.694  </div></td><td class=\"c x1f7 y12f3 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">19.073  </div></td><td class=\"c x1f8 y12f3 w14c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">31.468  </div></td><td class=\"c x1ca y12f3 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.621  </div></td><td class=\"c x184 y12f3 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">528.098  </div></td></tr><tr><td class=\"c x188 y12f4 w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12f5 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(58.378) </div></td><td class=\"c x1f2 y12f5 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.820) </div></td><td class=\"c x1f6 y12f5 wde h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(249.668) </div></td><td class=\"c x1f7 y12f5 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.108) </div></td><td class=\"c x1f8 y12f5 w14c h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(21.807) </div></td><td class=\"c x1ca y12f5 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12f5 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(339.780) </div></td></tr><tr><td class=\"c x188 y12f6 w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12f7 wd6 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">95.629  </div></td><td class=\"c x1f2 y12f7 w147 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">1.416  </div></td><td class=\"c x1f6 y12f7 wde hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">61.026  </div></td><td class=\"c x1f7 y12f7 w148 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">10.965  </div></td><td class=\"c x1f8 y12f7 w14c hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">9.661  </div></td><td class=\"c x1ca y12f7 w14a hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">9.621  </div></td><td class=\"c x184 y12f7 w9d hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">188.318  </div></td></tr><tr><td class=\"c x188 y116b w36a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>24 <span class=\"_ _2\"></span>le i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>mobilizzazioni<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>materiali <span class=\"_ _2\"></span>amm<span class=\"_ _3\"></span>ontano <span class=\"_ _2\"></span>compless<span class=\"_ _3\"></span>ivamente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>euro<span class=\"_ _3\"></span> 188.318 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> un incremento netto di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3.514 migliaia<span class=\"_ _3\"></span> rispetto al <span class=\"_ _3\"></span>saldo al 31 dicembre 20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>per effetto di:<span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">inv<span class=\"_ _2\"></span>est<span class=\"_ _3\"></span>imenti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>37.273<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">migliaia, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>suddivisi: <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span>Distribuzione\u201d <span class=\"_ _8\"></span>per euro <span class=\"_ _8\"></span></span>25.55<span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui<span class=\"_ _3\"></span> </span></span>euro <span class=\"_ _8\"></span>7.539 <span class=\"_ _8\"></span><span class=\"ff9\">migliaia <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>diritti <span class=\"_ _8\"></span>d\u2019uso), <span class=\"_ _8\"></span>\u201cShipping\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span></span>10.451 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>4.31<span class=\"_ _3\"></span>9 <span class=\"_ _8\"></span>migliaia per <span class=\"_ _b\"></span>diritti<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d\u2019uso<span class=\"_ _3\"></span>), <span class=\"_ _b\"></span>\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Holding <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span><span class=\"ff9\">Serv<span class=\"_ _3\"></span>izi\u201d <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>euro <span class=\"_ _b\"></span><span class=\"ff1\">1<span class=\"_ _3\"></span>.269 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>(di<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>euro <span class=\"ls28\">409</span> <span class=\"_ _b\"></span><span class=\"ff9\">migliaia <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso)<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span><span class=\"ff1\"> </span></span></span></span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">ammortamenti di periodo per euro <span class=\"_ _3\"></span>31.295 m<span class=\"_ _3\"></span>igliaia, <span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">riclassifiche per netti euro 1<span class=\"_ _3\"></span> migliaia;<span class=\"_ _3\"></span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">dismissioni di cespiti per netti euro <span class=\"_ _3\"></span>2.375 m<span class=\"_ _3\"></span>igliaia, compre<span class=\"_ _3\"></span>nsive di euro 5 m<span class=\"_ _3\"></span>igliaia di distruz<span class=\"_ _3\"></span>ioni<span class=\"_ _3\"></span><span class=\"ls19\">; </span> </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">effetto variazione perimetro per n<span class=\"_ _3\"></span>etti euro <span class=\"_ _3\"></span>207 migliai<span class=\"_ _3\"></span>a; </span></span>-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">decremento per effetto cam<span class=\"_ _3\"></span>bio netto di euro <span class=\"_ _3\"></span>296 m<span class=\"_ _3\"></span>igliaia, essenzialmente r<span class=\"_ _3\"></span>iferito agli assets dell<span class=\"_ _3\"></span>e </span></span>societ\u00e0 messicane <span class=\"_ _3\"></span>per via di un peso messica<span class=\"_ _3\"></span>no passato<span class=\"_ _3\"></span> da <span class=\"_ _3\"></span>18,723 pesos d<span class=\"_ _3\"></span>el 31 dicemb<span class=\"_ _3\"></span>re 2023 <span class=\"lsd\">a </span>2<span class=\"ls17\">1,<span class=\"ls46\">550</span></span> pesos/euro del 31 d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4.<span class=\"_ _89\"> </span>Terreni e fabbric<span class=\"_ _3\"></span>ati La <span class=\"_ _2b\"> </span>movimentazione <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>periodo <span class=\"_ _2b\"> </span>regi<span class=\"_ _3\"></span>stra <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>complessivo <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>3.990 <span class=\"_ _28\"> </span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>via principalmente <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>investim<span class=\"_ _3\"></span>enti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>0.043 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _8\"></span>eff<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>perim<span class=\"_ _3\"></span>etro <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>207 <span class=\"_ _8\"></span>migliaia<span class=\"ls1d\">, </span>riclassifiche <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>4.164 <span class=\"_ _e\"> </span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _e\"> </span>parzialmente <span class=\"_ _e\"> </span>mitigato <span class=\"_ _e\"> </span>da <span class=\"_ _e\"> </span>ammortam<span class=\"_ _3\"></span>enti <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>euro <span class=\"_ _26\"> </span>8.449 <span class=\"_ _e\"> </span>migliaia, differenze cambio <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span><span class=\"ls65\">81</span> migliaia e dism<span class=\"_ _3\"></span>issioni per euro<span class=\"_ _3\"></span> 1.893 migliaia<span class=\"_ _3\"></span>. Gl<span class=\"_ _3\"></span>i investimenti per<span class=\"_ _3\"></span> euro 10.043<span class=\"_ _3\"></span> migliaia  h<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>nno  essenzialmente  riguardato  interventi  migliorativi <span class=\"_ _20\"> </span>specifici  su <span class=\"_ _2b\"> </span>fa<span class=\"_ _3\"></span>bbricati<span class=\"_ _3\"></span>  in <span class=\"_ _20\"> </span>Francia,  I<span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>ia, Grecia <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>Porto<span class=\"_ _3\"></span>gallo <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>cui <span class=\"_ _2b\"> </span>si <span class=\"_ _28\"></span>aggiungono <span class=\"_ _28\"> </span>euro <span class=\"_ _2b\"> </span>6.595 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _28\"> </span>per <span class=\"_ _2b\"> </span>nuovi <span class=\"_ _28\"> </span>contratti, <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>iuttosto <span class=\"_ _2b\"> </span>che <span class=\"_ _28\"> </span>rinnovi <span class=\"_ _28\"> </span>e/o<span class=\"_ _3\"></span> ampliamenti, <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>affitto <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>magazzini <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>uffic<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>assoggettat<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>principio  contabile <span class=\"_ _20\"> </span>IFRS <span class=\"_ _2b\"> </span>16. <span class=\"_ _e\"> </span>Si <span class=\"_ _20\"> </span>segnala <span class=\"_ _20\"> </span>che <span class=\"_ _2b\"> </span>i principali <span class=\"_ _3\"></span>investimenti<span class=\"_ _3\"></span> lega<span class=\"_ _3\"></span>ti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>contabilizzazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a concessione <span class=\"_ _28\"></span>italiana <span class=\"_ _f\"></span>relativa <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stand<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>mercato <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>Verona, <span class=\"_ _f\"></span>agli <span class=\"_ _28\"> </span>incrementi <span class=\"_ _28\"> </span>ISTAT <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>affitto principalmente in Spa<span class=\"_ _3\"></span>gna e Francia ed<span class=\"_ _3\"></span> ai rinnovi <span class=\"_ _3\"></span>rolling degli st<span class=\"_ _3\"></span>and di mercato a Ma<span class=\"_ _3\"></span>rsiglia e Rung<span class=\"_ _3\"></span>is.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>quest<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ategoria <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span><span class=\"ff1\">terre<span class=\"_ _3\"></span>ni <span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>monta <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>14.141<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>posto <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>degli<span class=\"_ _3\"></span> </span>atti  di <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pravendita<span class=\"_ _3\"></span>  originari <span class=\"_ _20\"> </span>laddove  esistenti  oppure <span class=\"_ _20\"> </span>scorporato  dal  valore  di <span class=\"_ _2b\"> </span>ac<span class=\"_ _3\"></span>quisto  indistinto  del fabbricato sull<span class=\"_ _3\"></span>a base di percentual<span class=\"_ _3\"></span>i pross<span class=\"_ _3\"></span>ime al 20%. <span class=\"_ _3\"></span> Piantagioni La <span class=\"_ _2b\"> </span>voce <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>esame <span class=\"_ _20\"> </span>registra <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>decrem<span class=\"_ _3\"></span>ento <span class=\"_ _2b\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>euro  308 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>egato <span class=\"_ _2b\"> </span>agli <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>mmort<span class=\"_ _3\"></span>amenti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>mpetenz<span class=\"_ _3\"></span>a dell\u2019esercizio per euro<span class=\"_ _3\"></span> 21<span class=\"ff1\">3 migl<span class=\"_ _3\"></span>iaia e dalla svalut<span class=\"_ _3\"></span>azione<span class=\"_ _3\"></span> del pesos mess<span class=\"_ _3\"></span>icano per nett<span class=\"_ _3\"></span>i euro <span class=\"ls24\">95</span> m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _3\"></span> </span>Impianti e macchin<span class=\"_ _3\"></span>ari In <span class=\"_ _3\"></span>questa <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>conto <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>incluse <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>celle <span class=\"_ _8\"></span>frigo, di <span class=\"_ _8\"></span>maturazione <span class=\"_ _3\"></span>banane, <span class=\"_ _3\"></span>gli <span class=\"_ _8\"></span>impianti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cal<span class=\"_ _3\"></span>ibraggio <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il confezionamento dei<span class=\"_ _3\"></span> prodotti, gli im<span class=\"_ _3\"></span>pianti di stocc<span class=\"_ _3\"></span>aggio e imballo d<span class=\"_ _3\"></span>ella frutta (settore Distr<span class=\"_ _3\"></span>ibuzione) e le<span class=\"_ _3\"></span> navi (settore Shippin<span class=\"_ _3\"></span>g).  Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>decremento <span class=\"_ _8\"></span><span class=\"ff9\">netto <span class=\"_ _3\"></span>dell\u2019a<span class=\"_ _3\"></span>nno <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>4.858 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>principalmente <span class=\"_ _8\"></span>riferito <span class=\"_ _8\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> per  euro <span class=\"_ _e\"> </span>16.201 <span class=\"_ _3e\"> </span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _e\"> </span>dismissioni  per <span class=\"_ _e\"> </span>euro <span class=\"_ _3e\"> </span>42 <span class=\"_ _e\"> </span>migliaia  d<span class=\"_ _3\"></span>i  cui <span class=\"_ _e\"> </span>euro  5 <span class=\"_ _e\"> </span>migliaia <span class=\"_ _e\"> </span>netti  per<span class=\"_ _3\"></span>  distruzion<span class=\"_ _3\"></span>i, decrementi p<span class=\"_ _3\"></span>er effet<span class=\"_ _3\"></span>to cam<span class=\"_ _3\"></span>bio 130 <span class=\"_ _3\"></span>migliaia, <span class=\"_ _3\"></span>parzialme<span class=\"_ _3\"></span>nte comp<span class=\"_ _3\"></span>ensato da <span class=\"_ _3\"></span>riclass<span class=\"_ _3\"></span>ifiche <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.033 <span class=\"_ _3\"></span>migliai<span class=\"_ _3\"></span>a ed <span class=\"_ _2\"></span> investimenti per <span class=\"_ _b\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>10<span class=\"_ _3\"></span>.483 migliaia <span class=\"_ _2\"></span>che hanno <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>incipalmente riguardato rinnovi <span class=\"_ _2\"></span>e miglioramenti <span class=\"_ _2\"></span>presso<span class=\"_ _3\"></span> i <span class=\"_ _8\"></span>ma<span class=\"_ _3\"></span>gazzini <span class=\"_ _f\"></span>italiani, <span class=\"_ _f\"></span>francesi, <span class=\"_ _f\"></span>portoghesi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>spagnoli <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>altri <span class=\"_ _8\"></span>siti<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>normali <span class=\"_ _f\"></span>investimenti <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rinnovo delle <span class=\"_ _f\"></span>dotazioni <span class=\"_ _8\"></span>presso <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>magazz<span class=\"_ _3\"></span>ini <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Gl<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>investimenti <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>macchinari <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mprendono inoltre <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>4<span class=\"_ _3\"></span>.365 <span class=\"_ _2b\"> </span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>Dry<span class=\"_ _3\"></span>-docking <span class=\"_ _2b\"> </span>svol<span class=\"_ _3\"></span>ti <span class=\"_ _2b\"> </span>sulle <span class=\"_ _20\"> </span>Cale <span class=\"_ _28\"> </span>P<span class=\"_ _3\"></span>ino <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>Pu<span class=\"_ _3\"></span>la <span class=\"_ _2b\"> </span>ed <span class=\"_ _20\"> </span>euro <span class=\"_ _2b\"> </span>1.559 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _20\"> </span>per upgrades sulle navi.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span><span class=\"ls45\">ha</span> <span class=\"_ _8\"></span>verificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>enuta <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>quattro <span class=\"_ _8\"></span>uni<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _8\"></span>Cale <span class=\"_ _8\"></span>Ross<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>ragione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>l prevedibile andamento <span class=\"_ _2\"></span>futu<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>del business <span class=\"_ _2\"></span>stesso<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>avvisando pertanto <span class=\"_ _2\"></span>necessit<span class=\"_ _3\"></span>\u00e0 di<span class=\"_ _2\"></span> <span class=\"ffc\">i<span class=\"_ _3\"></span>mpairment<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e </span></span>delle navi stesse.<span class=\"_ _89\"> </span><span class=\"ls25\">  <span class=\"_ _3\"></span></span> Attrezzature in<span class=\"_ _3\"></span>dustriali e commerci<span class=\"_ _3\"></span>ali<span class=\"_ _3\"></span> In tale comparto (essenz<span class=\"_ _3\"></span>ialmente composto<span class=\"_ _3\"></span> dalla flotta contenitori della so<span class=\"_ _3\"></span>ciet\u00e0 di Shipping<span class=\"_ _3\"></span>) l\u2019incremento pe<span class=\"_ _3\"></span>r euro <span class=\"_ _3\"></span>625 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>lega <span class=\"_ _8\"></span>essenzialmente <span class=\"_ _8\"></span>agli <span class=\"_ _3\"></span>investime<span class=\"_ _3\"></span>nti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>3.930 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>3.807 <span class=\"_ _3\"></span>migliaia per contratti IFRS 16)<span class=\"_ _3\"></span>, parzialmente compe<span class=\"_ _3\"></span>nsato da ammortame<span class=\"_ _3\"></span>nti per euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>.305 migliaia<span class=\"_ _3\"></span>. Altri beni materiali<span class=\"_ _3\"></span>  La  voce  espone  i  beni  posseduti  dal  Gruppo  quali  i  mobili  e  gli  arredi,  le  attrezzatu<span class=\"_ _3\"></span>re  informatiche  ed elettroniche, il parco aut<span class=\"_ _3\"></span>ovetture, etc.  <span class=\"_ _3\"></span> L\u2019incremento <span class=\"_ _28\"></span>del <span class=\"_ _28\"> </span>periodo <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span><span class=\"ff1\">302 <span class=\"_ _28\"> </span></span>migliaia <span class=\"_ _28\"> </span>riflette <span class=\"_ _28\"> </span>principalme<span class=\"_ _3\"></span>nte <span class=\"_ _28\"></span>l\u2019effetto <span class=\"_ _28\"> </span>investimenti <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"> </span><span class=\"ff1\">3<span class=\"_ _3\"></span>.814 </span>migliaia <span class=\"_ _2\"></span>(di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro 1.<span class=\"_ _2\"></span>33<span class=\"_ _3\"></span>5 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>IFRS 16), <span class=\"_ _b\"></span>variazione p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>dif<span class=\"_ _3\"></span>ferenze cambio <span class=\"_ _b\"></span>per <span class=\"_ _2\"></span>euro <span class=\"ls17\">10</span> <span class=\"_ _b\"></span>migliaia compensati da ammorta<span class=\"_ _3\"></span>menti per euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>.127 migliaia e d<span class=\"_ _3\"></span>a dismissioni per nett<span class=\"_ _3\"></span>i euro <span class=\"_ _3\"></span>397 migliaia<span class=\"_ _3\"></span>. Immobilizzazioni in cor<span class=\"_ _3\"></span>so ed acconti<span class=\"_ _3\"></span> L\u2019incremento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questa <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff1\">3.763 <span class=\"_ _3\"></span></span>migliaia <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _3\"></span>l\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inv<span class=\"_ _3\"></span>estimenti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span><span class=\"ff1\">9.00<span class=\"_ _3\"></span>4 <span class=\"_ _3\"></span>migliaia </span>legati principalme<span class=\"_ _3\"></span>nte ai l<span class=\"_ _3\"></span>avori di <span class=\"_ _3\"></span>sistemazione ed<span class=\"_ _3\"></span> ampl<span class=\"_ _3\"></span>iamento del <span class=\"_ _3\"></span>magazzino <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Siviglia, <span class=\"_ _3\"></span>al nuovo <span class=\"_ _3\"></span>magazzi<span class=\"_ _3\"></span>no di <span class=\"_ _2\"></span>Verona oltre <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>pere ed <span class=\"_ _b\"></span>impia<span class=\"_ _3\"></span>nti <span class=\"_ _2\"></span>in via <span class=\"_ _b\"></span>di completamento <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>esso <span class=\"_ _2\"></span>i magazzini <span class=\"_ _2\"></span>di Alverca, <span class=\"_ _b\"></span>Run<span class=\"_ _3\"></span>gis <span class=\"_ _2\"></span>e Cavaillon<span class=\"_ _3\"></span><span class=\"ls1b\">. </span>Tale <span class=\"_ _20\"> </span>variazione <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>au<span class=\"_ _3\"></span>mento  risulta <span class=\"_ _2b\"> </span>parzial<span class=\"_ _3\"></span>mente <span class=\"_ _20\"> </span>compensata  dalla <span class=\"_ _2b\"> </span>ridu<span class=\"_ _3\"></span>zione <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro<span class=\"_ _3\"></span>  5<span class=\"_ _3\"></span>.199  mi<span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>iaia  p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r l\u2019entrata in <span class=\"_ _2\"></span>funzione di <span class=\"_ _2\"></span>ces<span class=\"_ _3\"></span>piti legati <span class=\"_ _2\"></span>a lavori <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i ammodernamento di fabbric<span class=\"ff1\">at<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>e di impianti <span class=\"_ _2\"></span>e macchinari nelle </span>sedi portoghesi, francesi <span class=\"_ _3\"></span>e spagnole<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _20\"> </span><span class=\"ls26\">20</span>24 <span class=\"_ _20\"> </span><span class=\"ff9\">il <span class=\"_ _28\"> </span>Gr<span class=\"_ _3\"></span>uppo <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>verificato<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>l\u2019insussistenza <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>indicato<span class=\"_ _3\"></span>ri <span class=\"_ _2b\"> </span>endog<span class=\"_ _3\"></span>eni <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>eso<span class=\"_ _3\"></span>geni <span class=\"_ _2b\"> </span>di  p<span class=\"_ _2\"></span>ossibil<span class=\"_ _3\"></span>e </span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>della <span class=\"_ _28\"> </span>voce <span class=\"_ _28\"></span>Immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>macchinar<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>Di <span class=\"_ _28\"></span>conseguenza, <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _28\"> </span>Immobili,<span class=\"_ _3\"></span> impianti e macchinar<span class=\"_ _3\"></span>i non \u00e8 st<span class=\"_ _3\"></span>ato sottoposto a t<span class=\"_ _3\"></span>est di impairment<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Leasing <span class=\"ffa\">\u2013</span> IFRS 16<span class=\"_ _3\"></span> Il <span class=\"_ _2\"></span>Gruppo h<span class=\"_ _2\"></span>a applicato l\u2019IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>al 1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2019 <span class=\"ff1 ls22\">ed<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ff9\">in<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>conformit\u00e0 allo <span class=\"_ _2\"></span>stesso ha <span class=\"_ _b\"></span>is<span class=\"_ _3\"></span>critto <span class=\"_ _2\"></span>il \u201cRi<span class=\"_ _2\"></span>g<span class=\"_ _3\"></span>ht <span class=\"_ _2\"></span>of use\u201d <span class=\"_ _b\"></span>n<span class=\"_ _3\"></span><span class=\"ff1\">ell<span class=\"_ _3\"></span>a </span></span></span></span>voce <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span>Immobili, <span class=\"_ _8\"></span>impianti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>macchinari\u201d, <span class=\"_ _8\"></span>all\u2019interno <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span><span class=\"ff1\">ciascuna <span class=\"_ _8\"></span>categoria <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>appartenenza<span class=\"_ _3\"></span><span class=\"ls1d\">. <span class=\"_ _8\"></span></span>A <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>pletamento<span class=\"_ _3\"></span> </span>dell\u2019informativa <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>tabella <span class=\"_ _8\"></span>precedente <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>fornisce <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>dettaglio <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>movimentazione <span class=\"_ _f\"></span>dell\u2019ammontare dei diritti d\u2019uso iscritti dal <span class=\"_ _3\"></span>Gruppo per gl<span class=\"_ _3\"></span>i esercizi 20<span class=\"_ _3\"></span><span class=\"ff1\">23 e 20<span class=\"_ _3\"></span>24. </span><table class=\"s w36b h20e\" id=\"_4d16ee5d-a291-4cad-8121-422fb2965a8d\"><tr><td></td><td class=\"c x1f9 y12f8 w34e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1fa y12f8 w34f h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e</div></td><td class=\"c x1fb y12f9 w34b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y12fa we2 h13b\"><div class=\"t m0 xa h12 ybde ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1f9 y12fb w354 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td class=\"c x1fa y12fb w355 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari</div></td><td class=\"c x1fb y12fc w350 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1fc y12fa w47 h13b\"><div class=\"t m0 xa h12 ybde ff4 fs7 fc2 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x1fd y12fa w14e h13b\"><div class=\"t m0 xa h12 ybde ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1fb y12fd w356 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y12fe we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y12fe w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">35.710  </div></td><td class=\"c x1ff y12fe w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.831  </div></td><td class=\"c x200 y12fe w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.470  </div></td><td class=\"c x1fc y12fe w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.261  </div></td><td class=\"c x1fd y12fe w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">63.271  </div></td></tr><tr><td class=\"c x181 y12ff we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y12ff w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.361) </div></td><td class=\"c x1ff y12ff w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.492) </div></td><td class=\"c x200 y12ff w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.323) </div></td><td class=\"c x1fc y12ff w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.158) </div></td><td class=\"c x1fd y12ff w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(22.334) </div></td></tr><tr><td class=\"c x181 y1300 we2 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1fe y1300 w14d h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.348  </div></td><td class=\"c x1ff y1300 w3e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.339  </div></td><td class=\"c x200 y1300 w148 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">8.147  </div></td><td class=\"c x1fc y1300 w47 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.102  </div></td><td class=\"c x1fd y1300 w14e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">40.937  </div></td></tr><tr><td class=\"c x181 y1301 we2 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1302 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione perimetro </div></td><td class=\"c x1fe y1302 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.296  </div></td><td class=\"c x1ff y1302 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1302 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1302 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">156  </div></td><td class=\"c x1fd y1302 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.452  </div></td></tr><tr><td class=\"c x181 y1303 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fe y1303 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.769  </div></td><td class=\"c x1ff y1303 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y1303 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.941  </div></td><td class=\"c x1fc y1303 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.107  </div></td><td class=\"c x1fd y1303 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">28.658  </div></td></tr><tr><td class=\"c x181 y1304 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi costo storico </div></td><td class=\"c x1fe y1304 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.842) </div></td><td class=\"c x1ff y1304 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.831) </div></td><td class=\"c x200 y1304 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.342) </div></td><td class=\"c x1fc y1304 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(452) </div></td><td class=\"c x1fd y1304 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(19.467) </div></td></tr><tr><td class=\"c x181 y1305 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi F.do ammortamento </div></td><td class=\"c x1fe y1305 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.820  </div></td><td class=\"c x1ff y1305 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.831  </div></td><td class=\"c x200 y1305 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.202  </div></td><td class=\"c x1fc y1305 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">381  </div></td><td class=\"c x1fd y1305 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.234  </div></td></tr><tr><td class=\"c x181 y1306 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche costo storico </div></td><td class=\"c x1fe y1306 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1306 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1306 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1306 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1306 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1307 we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche F.do ammortamento </div></td><td class=\"c x1fe y1307 w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1307 w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1307 w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1307 w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1307 w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1308 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1fe y1308 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.390) </div></td><td class=\"c x1ff y1308 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.339) </div></td><td class=\"c x200 y1308 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.003) </div></td><td class=\"c x1fc y1308 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(916) </div></td><td class=\"c x1fd y1308 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(14.647) </div></td></tr><tr><td class=\"c x181 y1309 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y1309 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">46.932  </div></td><td class=\"c x1ff y1309 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y1309 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.069  </div></td><td class=\"c x1fc y1309 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.072  </div></td><td class=\"c x1fd y1309 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">79.914  </div></td></tr><tr><td class=\"c x181 y130a we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y130a w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.931) </div></td><td class=\"c x1ff y130a w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y130a w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(7.123) </div></td><td class=\"c x1fc y130a w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.693) </div></td><td class=\"c x1fd y130a w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(19.747) </div></td></tr><tr><td class=\"c x181 y130b we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1fe y130b w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">36.002  </div></td><td class=\"c x1ff y130b w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y130b w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.946  </div></td><td class=\"c x1fc y130b w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.379  </div></td><td class=\"c x1fd y130b w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">60.167  </div></td></tr><tr><td class=\"c x181 y130c we2 h15\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y130d we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione perimetro </div></td><td class=\"c x1fe y130d w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y130d w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y130d w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y130d w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y130d w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y130e we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fe y130e w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.595  </div></td><td class=\"c x1ff y130e w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">530  </div></td><td class=\"c x200 y130e w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.807  </div></td><td class=\"c x1fc y130e w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.335  </div></td><td class=\"c x1fd y130e w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.267  </div></td></tr><tr><td class=\"c x181 y130f we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi costo storico </div></td><td class=\"c x1fe y130f w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(4.724) </div></td><td class=\"c x1ff y130f w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y130f w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.744) </div></td><td class=\"c x1fc y130f w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(782) </div></td><td class=\"c x1fd y130f w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(9.250) </div></td></tr><tr><td class=\"c x181 y1310 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi F.do ammortamento </div></td><td class=\"c x1fe y1310 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.830  </div></td><td class=\"c x1ff y1310 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1310 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.744  </div></td><td class=\"c x1fc y1310 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">671  </div></td><td class=\"c x1fd y1310 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.246  </div></td></tr><tr><td class=\"c x181 y1311 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche costo storico </div></td><td class=\"c x1fe y1311 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1311 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1311 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1311 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1311 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1312 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche F.do ammortamento </div></td><td class=\"c x1fe y1312 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1312 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1312 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1312 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1312 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1313 we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1fe y1313 w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(5.521) </div></td><td class=\"c x1ff y1313 w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(5.634) </div></td><td class=\"c x200 y1313 w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.222) </div></td><td class=\"c x1fc y1313 w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.046) </div></td><td class=\"c x1fd y1313 w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(15.423) </div></td></tr><tr><td class=\"c x181 y1314 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y1314 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">48.803  </div></td><td class=\"c x1ff y1314 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.371  </div></td><td class=\"c x200 y1314 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.132  </div></td><td class=\"c x1fc y1314 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.625  </div></td><td class=\"c x1fd y1314 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">82.931  </div></td></tr><tr><td class=\"c x181 y1315 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y1315 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.621) </div></td><td class=\"c x1ff y1315 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.634) </div></td><td class=\"c x200 y1315 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(6.601) </div></td><td class=\"c x1fc y1315 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(2.068) </div></td><td class=\"c x1fd y1315 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(27.924) </div></td></tr><tr><td class=\"c x181 y1316 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1fe y1316 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">35.182  </div></td><td class=\"c x1ff y1316 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.737  </div></td><td class=\"c x200 y1316 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.531  </div></td><td class=\"c x1fc y1316 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.557  </div></td><td class=\"c x1fd y1316 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">55.007  </div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _f\"></span>2024 <span class=\"_ _28\"></span><span class=\"ff9\">la <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanzia<span class=\"_ _3\"></span>ria <span class=\"_ _f\"></span>legata <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019IFRS <span class=\"_ _f\"></span>16 <span class=\"_ _28\"></span>risulta <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span></span>56<span class=\"_ _3\"></span>.361<span class=\"_ _3\"></span> migliaia (contro <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>60.759 <span class=\"_ _3\"></span>migliaia al<span class=\"_ _3\"></span> 31 <span class=\"_ _3\"></span>dicembre 2<span class=\"_ _3\"></span>023), a fro<span class=\"_ _3\"></span>nte d<span class=\"_ _3\"></span>i incrementi <span class=\"_ _3\"></span>di euro <span class=\"_ _8\"></span>12.267 migliaia <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> nuovi co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>stipulati <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>rso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2024<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>decrement<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i euro <span class=\"_ _8\"></span>14.624 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>per paga<span class=\"_ _3\"></span>menti d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> euro 2.041 migliaia<span class=\"_ _3\"></span> per riduzioni a se<span class=\"_ _3\"></span>guito di interruz<span class=\"_ _3\"></span>ione dei contratti di<span class=\"_ _3\"></span> affitto/<span class=\"_ _8\"></span>noleggio. Alla data del 31<span class=\"_ _3\"></span> dicembre il tasso medio po<span class=\"_ _3\"></span>nderato in e<span class=\"_ _3\"></span>ssere sui contratt<span class=\"_ _3\"></span>i risulta pari al <span class=\"_ _8\"></span>4,72<span class=\"ls3f\">%.</span> Per <span class=\"_ _b\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _b\"></span>l\u2019ap<span class=\"_ _3\"></span>plicazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>ter<span class=\"_ _3\"></span>mini <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>posizione <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>ia netta <span class=\"_ _2a\"> </span>e <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>Adjusted <span class=\"_ _2a\"> </span>EBI<span class=\"_ _3\"></span>TDA <span class=\"_ _14\"> </span>stant<span class=\"_ _3\"></span>e <span class=\"_ _14\"> </span>l<span class=\"_ _3\"></span>\u2019esistenza <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>numerosi <span class=\"_ _2a\"> </span>contratti <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>concessione <span class=\"_ _2a\"> </span>e/o <span class=\"_ _2a\"> </span>affitto <span class=\"_ _2a\"> </span>di<span class=\"_ _89\"> </span> magazzini/posti <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>mercati <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rtofrutticoli, <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>easing <span class=\"_ _8\"></span>operativi <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>quinta <span class=\"_ _8\"></span>nave <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sulla <span class=\"_ _8\"></span>flotta<span class=\"_ _89\"> </span>contenitori <span class=\"_ _2b\"> </span>\u201cre<span class=\"_ _3\"></span>efer\u201d <span class=\"_ _2b\"> </span>della  societ\u00e0 <span class=\"_ _20\"> </span>armatoriale, <span class=\"_ _2b\"> </span>con <span class=\"_ _20\"> </span>un <span class=\"_ _20\"> </span>impatto <span class=\"_ _2b\"> </span>dell\u2019Adjusted<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>EBITDA <span class=\"_ _20\"> </span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>euro <span class=\"_ _2b\"> </span>17<span class=\"_ _3\"></span>.412<span class=\"_ _89\"> </span></span>migliaia contro euro 1<span class=\"_ _3\"></span>6.514 <span class=\"_ _3\"></span>migliaia <span class=\"ff9\">dell\u2019eserc<span class=\"_ _3\"></span>izio 202</span>3.<span class=\"_ _89\"> </span>NOTA 14<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 finanziarie<span class=\"_ _89\"> </span> L\u2019informativa su<span class=\"ff1\">lle<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _3\"></span> finanziarie d<span class=\"_ _3\"></span>escritta qu<span class=\"_ _3\"></span>i di seguito \u00e8<span class=\"_ _3\"></span> un<span class=\"_ _3\"></span>ica, comprend<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>quindi sia la <span class=\"_ _3\"></span>parte non<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>corrente che corrente d<span class=\"_ _3\"></span>e<span class=\"ls1a\">lle</span> stess<span class=\"_ _3\"></span>e, al fine di render<span class=\"_ _3\"></span>ne pi\u00f9 immediat<span class=\"_ _3\"></span>a la com<span class=\"_ _3\"></span>prensione<span class=\"ls1b\">. </span><span class=\"ls1b\"><span class=\"_ _3\"></span></span> L\u2019esposizione finanz<span class=\"_ _3\"></span>iaria si presenta c<span class=\"_ _3\"></span>ome segue:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h21f\" id=\"_e987743d-b990-4afe-9186-4e797d846202\"><tr><td class=\"c x181 y137e w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y137e w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y137f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (oltre i 12 mesi) </div></td><td class=\"c x20c y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x182 y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x20d y137f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td></tr><tr><td class=\"c x181 y1380 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine (oltre i 12 mesi) </div></td><td class=\"c x20c y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td class=\"c x182 y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td class=\"c x20d y1380 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.856) </div></td></tr><tr><td class=\"c x181 y1381 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) </div></td><td class=\"c x20c y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x182 y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x20d y1381 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(393) </div></td></tr><tr><td class=\"c x181 y1382 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 16 </div></td><td class=\"c x20c y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td class=\"c x182 y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td class=\"c x20d y1382 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.686) </div></td></tr><tr><td class=\"c x181 y1383 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (Non corrente) </div></td><td class=\"c x20c y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x182 y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x20d y1383 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">571  </div></td></tr><tr><td class=\"c x181 y1384 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di negoziazione (Non-corrente) </div></td><td class=\"c x20c y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x182 y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1384 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td></tr><tr><td class=\"c x181 y1385 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (Non corrente) </div></td><td class=\"c x20c y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x182 y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x20d y1385 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.335) </div></td></tr><tr><td class=\"c x181 y1386 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti </div></td><td class=\"c x20c y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td class=\"c x182 y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td class=\"c x20d y1386 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.670) </div></td></tr><tr><td class=\"c x181 y1387 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x20c y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x182 y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x20d y1387 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1388 w154 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche (parte corrente dei mutui)  </div></td><td class=\"c x20c y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x182 y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x20d y1388 w153 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">1.502  </div></td></tr><tr><td class=\"c x181 y1389 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x20c y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x182 y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x20d y1389 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.264  </div></td></tr><tr><td class=\"c x181 y138a w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (parte corrente) </div></td><td class=\"c x20c y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x182 y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x20d y138a w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(381) </div></td></tr><tr><td class=\"c x181 y138b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori IFRS 16 (parte corrente) </div></td><td class=\"c x20c y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x182 y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x20d y138b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.288  </div></td></tr><tr><td class=\"c x181 y138c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x20c y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x182 y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x20d y138c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.218  </div></td></tr><tr><td class=\"c x181 y138d w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (parte corrente) </div></td><td class=\"c x20c y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x20d y138d w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.057) </div></td></tr><tr><td class=\"c x181 y138e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (parte corrente) </div></td><td class=\"c x20c y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x182 y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x20d y138e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y138f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x182 y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x20d y138f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.835  </div></td></tr></table>La <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019esercizio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>20</span>24 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>18.835 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(fra<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>corrente <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>corre<span class=\"_ _3\"></span>nte) <span class=\"_ _8\"></span>riflette<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span> principali componenti <span class=\"_ _3\"></span>per lo pi\u00f9 legate ai f<span class=\"_ _3\"></span>inanziamenti a med<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>termine com<span class=\"_ _3\"></span>e qui sot<span class=\"_ _3\"></span>to dettagliate:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">erogazione <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>Capogrupp<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>giugno <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>nuovo <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>to <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span></span></span>2029 per euro 2.500<span class=\"_ _3\"></span> migliaia;<span class=\"_ _89\"> </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento, d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte dell<span class=\"_ _3\"></span>a Capogrup<span class=\"_ _3\"></span>po, delle rat<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>l finanziamento <span class=\"_ _3\"></span>ESG l<span class=\"_ _3\"></span>inked <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span>-2028 in <span class=\"_ _3\"></span>pool<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>per <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6.<span class=\"_ _3\"></span>890 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>nitamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>contabilizzazione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>174 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>quale<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> interesse <span class=\"_ _2\"></span>figurativo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>erivant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il metodo <span class=\"_ _b\"></span>del costo <span class=\"_ _2\"></span>ammortizzato.<span class=\"_ _89\"> </span> Si ri<span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rda come <span class=\"_ _2\"></span>su tale finanziamento siano in <span class=\"_ _2\"></span>essere copertur<span class=\"_ _3\"></span>e contro <span class=\"_ _2\"></span>il rischio di variazione <span class=\"_ _2\"></span>del tasso<span class=\"_ _89\"> </span> di interesse per una quota del 100% alla data del 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre, il cui valore di mark to market \u00e8 pari<span class=\"_ _3\"></span> ad<span class=\"_ _89\"> </span> euro 746 miglia<span class=\"_ _3\"></span>ia negativo. <span class=\"_ _3\"></span>Si segnala che tale fi<span class=\"_ _3\"></span>nanziamento \u00e8 asso<span class=\"_ _3\"></span>ggettato al ris<span class=\"_ _3\"></span>petto di covenant finanziari, <span class=\"_ _3\"></span>calcolat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziaria <span class=\"_ _3\"></span>netta <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>Adjusted <span class=\"_ _8\"></span>EBITDA e <span class=\"_ _8\"></span>posizione finanziaria netta e patr<span class=\"_ _3\"></span>imonio netto che<span class=\"_ _3\"></span> alla data d<span class=\"_ _3\"></span>el bilancio che risultano <span class=\"_ _3\"></span>pienamente risp<span class=\"_ _3\"></span>ettati;<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>81 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prestito <span class=\"_ _8\"></span>obbligazionario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>0.000 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>ed </span></span>il <span class=\"_ _3\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seconda <span class=\"_ _8\"></span>rata <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>conto <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5.000 <span class=\"_ _8\"></span>migliaia. <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>evid<span class=\"_ _3\"></span>enzia, <span class=\"_ _8\"></span>inoltre <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> prestito <span class=\"_ _8\"></span>obbligazionario<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necessita <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>risp<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>covenant<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>quali <span class=\"_ _f\"></span>rapporto <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posizion<span class=\"_ _3\"></span>e finanziaria netta ed Adjusted<span class=\"_ _3\"></span> EBITDA e posizione finanziaria<span class=\"_ _3\"></span> netta e patrimo<span class=\"_ _3\"></span>nio netto che alla data di riferimento risultano p<span class=\"_ _3\"></span>ienamente rispet<span class=\"_ _3\"></span>tati;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>rata <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.038 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>2022<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span></span></span>2027. Si <span class=\"_ _3\"></span>ricorda c<span class=\"_ _3\"></span>he su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>pertura IRS <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>100%<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>(originari <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5.500 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>liaia) il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>-to <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data del 31 dicembre 2024 <span class=\"_ _3\"></span>risulta positi<span class=\"_ _3\"></span>vo per euro <span class=\"_ _3\"></span><span class=\"ls17\">117</span> migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 57<span class=\"_ _3\"></span>3 migliaia della rat<span class=\"_ _3\"></span>a in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2021<span class=\"_ _8\"></span>-2025;  </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 77<span class=\"_ _3\"></span>8 migliaia dell<span class=\"_ _3\"></span>a rata in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2022<span class=\"_ _8\"></span>-2027; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 303 <span class=\"_ _3\"></span>migliaia d<span class=\"_ _3\"></span>ella rata in scade<span class=\"_ _3\"></span>nza di un finanzia<span class=\"_ _3\"></span>mento 2023<span class=\"_ _8\"></span>-2028; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare rimborso <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tital <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>rate del <span class=\"_ _2\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in pool <span class=\"_ _2\"></span>in scadenza <span class=\"_ _2\"></span>per<span class=\"_ _3\"></span> </span></span>euro 1.147 migliaia, un<span class=\"_ _3\"></span>itamente alla c<span class=\"_ _3\"></span>ontabilizzazione <span class=\"_ _3\"></span>di euro 15 miglia<span class=\"_ _3\"></span>ia quale interesse f<span class=\"_ _3\"></span>igurativo. Si segnala c<span class=\"_ _3\"></span>he su <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>esse<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> una c<span class=\"_ _3\"></span>opertu<span class=\"_ _3\"></span>ra contro <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio d<span class=\"_ _3\"></span>i va<span class=\"_ _3\"></span>riazione <span class=\"_ _3\"></span>del tasso<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i interesse per <span class=\"_ _2\"></span>una quota <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el 85% <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la data <span class=\"_ _2\"></span>del 31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre i<span class=\"_ _2\"></span>l cui v<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>ore di <span class=\"_ _2\"></span>mark to <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>arket \u00e8 <span class=\"_ _2\"></span>pari ad euro 279 migliaia positivo;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la stipula di due contratti di<span class=\"_ _3\"></span> mutuo 2024<span class=\"_ _3\"></span>-2030 da <span class=\"_ _3\"></span>parte della soc<span class=\"_ _3\"></span>iet\u00e0 Fruttital di rispettivamente <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro </span></span>3.000 migliaia ed <span class=\"_ _3\"></span>euro 5.000 mi<span class=\"_ _3\"></span>gliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _28\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _28\"></span>parte <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Cosiarma <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>rate <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>scadenza <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>per<span class=\"_ _3\"></span> </span></span>complessivi euro 38<span class=\"_ _3\"></span>5 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>Franc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>stato <span class=\"_ _3\"></span>avanzame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>lavori <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span>-<span class=\"_ _3\"></span>2029 </span></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>1.265 <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rate <span class=\"_ _f\"></span>mutui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>scadenza <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mplessivi <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span>7<span class=\"_ _3\"></span>83 migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>rimb<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>scadenza <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez <span class=\"_ _8\"></span>L\u00f3pez </span></span>S.A. <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>566 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>stipula <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span><span class=\"ls2b\">due</span> <span class=\"_ _f\"></span>nuovi <span class=\"_ _f\"></span>contratt<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024-2<span class=\"_ _3\"></span>029 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro 2.000 migliaia ed euro 4<span class=\"_ _3\"></span>.000 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>scadenza <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>rate <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>mutui <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Ca<span class=\"_ _3\"></span>pexo <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>1.006 </span></span>migliaia;  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _8\"></span>pagamento <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sc<span class=\"_ _3\"></span>adenza <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>mutui <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Blam<span class=\"_ _3\"></span>pin <span class=\"_ _3\"></span>Groupe <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> </span></span>8<span class=\"ls13\">38</span> migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">pagamenti sui leasi<span class=\"_ _3\"></span>ng finanziari da <span class=\"_ _3\"></span>parte di Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez L\u00f3pez S.A<span class=\"_ _3\"></span>. per euro <span class=\"_ _8\"></span><span class=\"ls27\">77</span>9 migliaia; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di leasin<span class=\"_ _3\"></span>g finanziari presso l<span class=\"_ _3\"></span>a societ\u00e0 Eur<span class=\"_ _3\"></span>ofrutas per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls17\">10</span> migliaia;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>imborso delle <span class=\"_ _b\"></span>ra<span class=\"_ _3\"></span>te di<span class=\"_ _2\"></span> leasing <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>messicana Productores <span class=\"_ _2\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _2\"></span>Jalisco<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>per euro </span></span>23<span class=\"ls0\"> migliaia ed ero<span class=\"_ _3\"></span>gazione per euro<span class=\"_ _3\"></span> 37 migliaia<span class=\"_ _3\"></span>; </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff9\">all\u2019interno <span class=\"ff1\">della voce altri d<span class=\"_ _2\"></span>ebiti finanziari la componente IFRS 16 ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> euro 56.361 migliaia,<span class=\"_ _3\"></span> </span></span></span>con <span class=\"_ _f\"></span>incrementi <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>12.267 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>legati <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>nuovi <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti, <span class=\"_ _f\"></span>rinnovi <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>adeguamenti<span class=\"_ _3\"></span> canoni  di  affit<span class=\"_ _3\"></span>to  stipulati <span class=\"_ _e\"> </span>nel  2024,  pagament<span class=\"_ _3\"></span>i  per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>14.624  miglia<span class=\"_ _3\"></span>ia  e  st<span class=\"_ _3\"></span>ralcio  per  chiusur<span class=\"_ _3\"></span>a anticipata di contratt<span class=\"_ _3\"></span>i per euro <span class=\"_ _3\"></span>2.041 migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">decremento  della <span class=\"_ _20\"> </span>voce <span class=\"_ _20\"> </span>quote  prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>a  p<span class=\"_ _2\"></span>agar<span class=\"_ _3\"></span>e  su <span class=\"_ _20\"> </span>acquisizioni  p<span class=\"_ _2\"></span>er  euro  5.335  migliaia, <span class=\"_ _20\"> </span>legato  al </span></span>pagamento <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>euro <span class=\"_ _26\"> </span>2<span class=\"_ _3\"></span>.000 <span class=\"_ _26\"> </span>migliaia <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>prima<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>tranche <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Ear<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>-out <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>Blampin <span class=\"_ _26\"> </span>G<span class=\"_ _3\"></span>roupe, <span class=\"_ _26\"> </span>alla contabilizzazione <span class=\"_ _20\"> </span>degli <span class=\"_ _20\"> </span>interessi  per <span class=\"_ _2b\"> </span>euro  2<span class=\"ls24\">92</span> <span class=\"_ _20\"> </span><span class=\"ff9\">migliaia <span class=\"_ _20\"> </span>legati <span class=\"_ _20\"> </span>all\u2019attualizzazione  degli <span class=\"_ _2b\"> </span>Earn<span class=\"_ _3\"></span></span>-out<span class=\"_ _3\"></span>, <span class=\"_ _20\"> </span>al pagamento per euro 3.853 migliaia della seconda tranche di Earn<span class=\"_ _3\"></span>-out a Capexo, alla contabilizzazione<span class=\"_ _3\"></span> degli interessi per euro<span class=\"_ _3\"></span> 188 migl<span class=\"_ _3\"></span>iaia legati all\u2019attu<span class=\"_ _3\"></span>alizzazione,<span class=\"_ _3\"></span><span class=\"ff1\"> alla c<span class=\"_ _3\"></span>ontabilizzazione degli<span class=\"_ _3\"></span> interessi pe<span class=\"_ _3\"></span>r </span>euro  <span class=\"ls28\">434</span>  miglia<span class=\"ff9\">ia  legati  a<span class=\"_ _3\"></span>ll\u2019attualizzaz<span class=\"_ _3\"></span>ione  della  Put/Call  e  all\u2019adeguame<span class=\"_ _3\"></span>nto  della  passivit\u00e0  d<span class=\"_ _3\"></span>ella </span>Put/Call per euro 3<span class=\"_ _3\"></span>90 migliaia.<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">con riferimento <span class=\"_ _2\"></span>ai mark <span class=\"_ _2\"></span>to market sui <span class=\"_ _2\"></span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di copertura si <span class=\"_ _2\"></span>segnala la contabilizzazione<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>mark-<span class=\"ls23\">to</span>-<span class=\"_ _89\"> </span></span></span>market <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ls13\">350</span> <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>negativi <span class=\"_ _f\"></span>(euro <span class=\"_ _f\"></span>396 <span class=\"_ _f\"></span>migliaia positivi <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7<span class=\"_ _3\"></span>46 <span class=\"_ _f\"></span>migliaia <span class=\"_ _28\"></span>negativi), <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>coperture <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>2.738 <span class=\"_ _f\"></span>migliaia positivi e la <span class=\"_ _2\"></span>contab<span class=\"_ _3\"></span>ilizzazione dei mark-<span class=\"ls23\">to</span>-market positivi sul bunker/EUA-ETS per euro 1<span class=\"ls46\">58</span> <span class=\"_ _2\"></span>migliaia.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Si segnala come sui s<span class=\"_ _3\"></span>eguenti finanziam<span class=\"_ _3\"></span>enti esistano cla<span class=\"_ _3\"></span>usole di <span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201cC<span class=\"_ _3\"></span></span>hange of control<span class=\"_ _3\"></span><span class=\"ff9\">\u201d</span>:<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Prestito obbligazionario O<span class=\"_ _3\"></span>rsero di ori<span class=\"_ _3\"></span>ginari euro 30 m<span class=\"_ _3\"></span>ilioni, scadente <span class=\"_ _8\"></span>nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in P<span class=\"_ _3\"></span>ool Ors<span class=\"_ _3\"></span>ero di originari euro<span class=\"_ _3\"></span> <span class=\"ls24\">90</span> mil<span class=\"_ _3\"></span>ioni, scadente<span class=\"_ _3\"></span> nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento Orse<span class=\"_ _3\"></span>ro di originari eu<span class=\"_ _3\"></span>ro 4 milioni, scad<span class=\"_ _3\"></span>ente nel <span class=\"_ _3\"></span>2027;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento ipoteca<span class=\"_ _3\"></span>rio in Pool<span class=\"_ _3\"></span> Frutt<span class=\"_ _3\"></span>ital, di originari euro <span class=\"_ _3\"></span><span class=\"ls17\">15</span> milioni, sc<span class=\"_ _3\"></span>adente nel 2029<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in A<span class=\"_ _3\"></span>Z France di ori<span class=\"_ _3\"></span>ginari euro 1,4 m<span class=\"_ _3\"></span>ilioni scadenti nel 27<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e 1,3 milioni scad<span class=\"_ _3\"></span>enti nel 29;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in AZ France di originari euro 0,8 milioni scadente nel 2025, oltre al mutuo ipotecario<span class=\"_ _89\"> </span></span></span>di<span class=\"ls0\"> originari euro 1,65 mil<span class=\"_ _3\"></span>ioni scadente n<span class=\"_ _3\"></span>el 2029;<span class=\"_ _89\"> </span></span>Lo <span class=\"_ _2b\"> </span>scad<span class=\"_ _3\"></span>enziamento <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>bito <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermine <span class=\"_ _20\"> </span>nei <span class=\"_ _2b\"> </span>confront<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>banche <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _8\"></span>gli <span class=\"_ _2b\"> </span>altri <span class=\"_ _20\"> </span>finanziatori<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>3<span class=\"ls17\">1<span class=\"_ _89\"> </span></span>dicembre <span class=\"_ _8\"></span><span class=\"ls26\">20</span>23 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>dettagliato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguent<span class=\"_ _3\"></span>e, <span class=\"_ _8\"></span>ripartito <span class=\"_ _8\"></span>tra <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>non<span class=\"_ _89\"> </span>correnti, con queste ulti<span class=\"_ _3\"></span>me ulteriormente ri<span class=\"_ _3\"></span>partite fra quot<span class=\"_ _3\"></span>e cadenti entro/ol<span class=\"_ _3\"></span>tre i cinque anni.<table class=\"s w395 h220\" id=\"_d38dc87d-2fac-48e2-aaf4-1546b284a29f\"><tr><td class=\"c x181 y1390 w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x214 y1390 wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y1390 w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1390 w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.24 </div></td><td></td><td class=\"c x217 y1391 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\">-<span class=\"_ _89\"> </span></span></div></td><td class=\"c x218 y1390 w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.28 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y1392 w397 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.28<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1393 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1394 wda h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x215 y1394 w159 h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y1394 w15a h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td></td><td class=\"c x219 y1394 w15c h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x218 y1394 w15d h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1395 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1396 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1397 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x215 y1397 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x216 y1397 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td></td><td class=\"c x219 y1397 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">78.348  </div></td><td class=\"c x218 y1397 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.322  </div></td></tr><tr><td class=\"c x188 y1398 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1399 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y139a wda h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x215 y139a w159 h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x216 y139a w15a h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td></td><td class=\"c x219 y139a w15c h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x218 y139a w15d h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y139b w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139c w39c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y139d wda h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x215 y139d w159 h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x216 y139d w15a h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td></td><td class=\"c x219 y139d w15c h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">26.119  </div></td><td class=\"c x218 y139d w15d h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">21.785  </div></td></tr><tr><td class=\"c x188 y139e w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139f w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21a y13a0 w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x214 y13a1 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x215 y13a1 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x216 y13a1 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x21b y13a2 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13a1 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x218 y13a1 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a3 w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13a4 w158 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13a4 wda h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x215 y13a4 w159 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x216 y13a4 w15a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a4 w15c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a4 w15d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x215 y13a6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x216 y13a6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13a8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x215 y13a9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13a9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td></td><td class=\"c x219 y13a9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x218 y13a9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13aa w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13ab w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ac wda h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">218.666  </div></td><td class=\"c x215 y13ac w159 h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x216 y13ac w15a h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td></td><td class=\"c x219 y13ac w15c h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">142.983  </div></td><td class=\"c x218 y13ac w15d h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">23.107  </div></td></tr><tr><td class=\"c x188 y116b w3a6 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w395 h221\" id=\"_e3843dfc-50f4-42ec-bfca-8042d0565dbd\"><tr><td class=\"c x181 y13ad w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">V<span class=\"ff3\">alori in migliaia \u20ac</span> </div></td><td class=\"c x214 y13ad wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y13ad w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td class=\"c x216 y13ad w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td></td><td class=\"c x217 y13ae w3a7 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5-<span class=\"_ _89\"> </span></div></td><td class=\"c x218 y13ad w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y13af w3a8 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y13b0 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b1 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x215 y13b1 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y13b1 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td></td><td class=\"c x219 y13b1 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x218 y13b1 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b2 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b3 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b4 wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x215 y13b4 w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x216 y13b4 w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td></td><td class=\"c x219 y13b4 w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x218 y13b4 w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y13b5 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b6 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13b7 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">650  </div></td><td class=\"c x215 y13b7 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x216 y13b7 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td></td><td class=\"c x219 y13b7 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x218 y13b7 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b8 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b9 w3a9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-<span class=\"lsa0\">L </span>termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ba wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x215 y13ba w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x216 y13ba w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td></td><td class=\"c x219 y13ba w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x218 y13ba w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y13bb w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13bc w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13bd wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x215 y13bd w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13bd w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x21a y13be w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13bd w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x218 y13bd w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13bf w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21b y13c0 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13c1 w3aa h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati <span class=\"ls5c\">di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13c2 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x215 y13c2 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13c2 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td></td><td class=\"c x219 y13c2 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x218 y13c2 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c3 w3ab h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13c4 w158 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13c4 wda h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x215 y13c4 w159 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x216 y13c4 w15a h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c4 w15c h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c4 w15d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x215 y13c6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x216 y13c6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13c8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x215 y13c9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13c9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td></td><td class=\"c x219 y13c9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x218 y13c9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13ca w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13cc wda h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">199.831  </div></td><td class=\"c x215 y13cc w159 h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x216 y13cc w15a h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td></td><td class=\"c x219 y13cc w15c h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">121.914  </div></td><td class=\"c x218 y13cc w15d h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr><tr><td class=\"c x188 y116b w3ac h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w32d h225\" id=\"_738b146a-3fd3-4150-894d-7f6482a87d1b\"><tr><td class=\"c x181 y13eb w165 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x1d9 y13eb w166 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13eb wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13ec w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x224 y13ec w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ec w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y13ec wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td></tr><tr><td class=\"c x181 y13ed w167 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">B </div></td><td class=\"c x224 y13ed w168 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ed w166 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x183 y13ed wc h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x188 y13ee w3bf h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">C<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13ef w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td class=\"c x183 y13ef wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td></tr><tr><td class=\"c x188 y13f0 w3c0 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">D<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Liquidit\u00e0 (A + B + C)<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f1 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">88.666  </div></td><td class=\"c x183 y13f1 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">90.825  </div></td></tr><tr><td class=\"c x181 y13f2 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">E </div></td><td class=\"c x224 y13f2 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario corrente *  </div></td><td class=\"c x1d9 y13f2 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(17.400) </div></td><td class=\"c x183 y13f2 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(14.974) </div></td></tr><tr><td class=\"c x181 y13f3 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">F </div></td><td class=\"c x224 y13f3 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Parte corrente del debito finanziario non corrente ** </div></td><td class=\"c x1d9 y13f3 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(41.011) </div></td><td class=\"c x183 y13f3 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(37.602) </div></td></tr><tr><td class=\"c x181 y13f4 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">G </div></td><td class=\"c x224 y13f4 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente (E+F) </div></td><td class=\"c x1d9 y13f4 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(58.411) </div></td><td class=\"c x183 y13f4 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(52.576) </div></td></tr><tr><td class=\"c x181 y13f5 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">H </div></td><td class=\"c x224 y13f5 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente netto (G-D)  </div></td><td class=\"c x1d9 y13f5 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">30.254  </div></td><td class=\"c x183 y13f5 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">38.248  </div></td></tr><tr><td class=\"c x188 y13f6 w3c1 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">I<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario non corrente ***<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f7 w166 h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(126.419) </div></td><td class=\"c x183 y13f7 wc h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(146.090) </div></td></tr><tr><td class=\"c x181 y13f8 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x224 y13f8 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti di debito </div></td><td class=\"c x1d9 y13f8 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x183 y13f8 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td></tr><tr><td class=\"c x181 y13f9 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">K </div></td><td class=\"c x224 y13f9 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x1d9 y13f9 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x183 y13f9 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13fa w3c2 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">L<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario non corrente (I+J+K)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fb w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(141.419) </div></td><td class=\"c x183 y13fb wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(166.090) </div></td></tr><tr><td class=\"c x188 y116b w3c3 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">M<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento finanziario (H + L)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fc w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(111.165) </div></td><td class=\"c x183 y13fc wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(127.842) </div></td></tr></table>* Sono inclusi gli str<span class=\"_ _2\"></span>umenti di debito, ma \u00e8<span class=\"_ _2\"></span> esclusa la parte corr<span class=\"_ _2\"></span>ente del debito finanziario non cor<span class=\"_ _2\"></span>rente<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ** <span class=\"ls0\">Sono inclusi d<span class=\"_ _3\"></span>ebiti per contratti di noleggio e af<span class=\"_ _3\"></span>fitti IFRS 16 <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>15.143 <span class=\"_ _3\"></span>migliaia al 31 d<span class=\"_ _3\"></span>icembre 2024 ed euro <span class=\"_ _3\"></span>12.855 migliaia al<span class=\"_ _89\"> </span></span><span class=\"ls0\"> </span>31 dicembre 202<span class=\"_ _2\"></span>3<span class=\"_ _89\"> </span> *** <span class=\"_ _8\"></span>Sono <span class=\"_ _f\"></span>esclusi <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>debito. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>inclusi <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>oleggio <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>affitt<span class=\"_ _2\"></span>i <span class=\"_ _f\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"> </span>41.218 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _89\"> </span> dicembre 202<span class=\"_ _2\"></span>4 ed euro 47.904 migliaia al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _89\"> </span> La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>illustra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>dall\u2019attivit\u00e0  operativa,  d<span class=\"_ _3\"></span>i  <span class=\"ff1\">investi<span class=\"_ _3\"></span>mento  e  di  finanzia<span class=\"_ _3\"></span>mento  come  dettagliat<span class=\"_ _3\"></span>i  nel  prospet<span class=\"_ _3\"></span>to  del  rendicont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>finanziario. <table class=\"s w32d h226\" id=\"_f2a25b20-38ce-409b-b513-691fa1e2eb39\"><tr><td class=\"c x181 y13fd wa h31\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y13fd wb h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13fd wc h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 operativa </div></td><td class=\"c x1d9 y13fe wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">49.926  </div></td><td class=\"c x183 y13fe wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.169  </div></td></tr><tr><td class=\"c x181 y13ff wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di investimento </div></td><td class=\"c x1d9 y13ff wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.252) </div></td><td class=\"c x183 y13ff wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(63.102) </div></td></tr><tr><td class=\"c x181 y1400 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento </div></td><td class=\"c x1d9 y1400 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.376) </div></td><td class=\"c x183 y1400 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.166  </div></td></tr><tr><td class=\"c x181 y1401 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Flusso totale del periodo </div></td><td class=\"c x1d9 y1401 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.703) </div></td><td class=\"c x183 y1401 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">21.233  </div></td></tr><tr><td class=\"c x181 y1402 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide all'inizio del periodo </div></td><td class=\"c x1d9 y1402 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x183 y1402 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">68.830  </div></td></tr><tr><td class=\"c x181 y1403 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla fine del periodo </div></td><td class=\"c x1d9 y1403 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y1403 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062 </div></td></tr></table>In <span class=\"_ _8\"></span>termini <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span><span class=\"ff9\">derivanti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>finanziamento, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>forniscono <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>informazioni<span class=\"_ _3\"></span> </span>che consentono agli ut<span class=\"_ _3\"></span>ilizzatori dei bilanci d<span class=\"_ _3\"></span>i valutare le variaz<span class=\"_ _3\"></span>ioni intervenute <span class=\"_ _3\"></span>in conformit\u00e0 allo IAS<span class=\"_ _3\"></span> 7.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <table class=\"s w3c4 h227\" id=\"_064569ef-4973-4839-8081-f76b2fb08633\"><tr><td class=\"c x188 y1404 w3c5 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flussi finanzi<span class=\"_ _2\"></span>ari<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x226 y1405 w3c6 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Differenze<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1406 w3c7 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">derivanti da <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 di<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1407 wc5 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x228 y1406 w3c8 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Nuove<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1406 w3c9 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Rimborsi/<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1406 w3ca h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Cash<span class=\"_ _89\"> </span></div></td><td class=\"c x1d2 y1407 w16f h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x22a y1406 w3cb h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Var.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y1408 w3cc h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">cambio /<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y1407 w172 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2024<span class=\"_ _2\"></span> </div></td></tr><tr><td class=\"c x188 y1409 w3cd h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">finanziament<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> - valori<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x228 y1409 w3ce h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">erogaz.ni<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1409 w3cf h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">decrem.ti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1409 w3d0 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flow<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x22a y1409 w3d1 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">perimetro<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y140a w3d2 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Altro<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y140b w3d3 h1ec\"><div class=\"t m0 x185 h10e y1141 ff3 fsc fc2 sc0 ls0 ws0\">in migliaia di <span class=\"_ _2\"></span>\u20ac<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y140c w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti obbligazio<span class=\"_ _2\"></span>nari </div></td><td class=\"c x227 y140c wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x22b y140c w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y140c w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x1d9 y140c w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140c w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140c w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140c w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140c w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">20.000  </div></td></tr><tr><td class=\"c x181 y140d w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti banche MT<span class=\"_ _2\"></span> </div></td><td class=\"c x227 y140d wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x22b y140d w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">17.765  </div></td><td class=\"c x22c y140d w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(24.119) </div></td><td class=\"c x1d9 y140d w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140d w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140d w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x184 y140d w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">97.264  </div></td></tr><tr><td class=\"c x188 y140e w3d4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti non cor<span class=\"_ _2\"></span>renti verso<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y140f wc5 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x22b y140f w16c hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">37  </div></td><td class=\"c x22c y140f w16d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">(812) </div></td><td class=\"c x1d9 y140f w16e hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140f w16f hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140f w170 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140f w171 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140f w172 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">650  </div></td></tr><tr><td class=\"c x188 y1410 w3d5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">altri finanziatori<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1411 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Effetto IFRS 16 </div></td><td class=\"c x227 y1411 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x22b y1411 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">12.267  </div></td><td class=\"c x22c y1411 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(16.665) </div></td><td class=\"c x1d9 y1411 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1411 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1411 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1411 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1411 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">56.361  </div></td></tr><tr><td class=\"c x181 y1412 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Factor </div></td><td class=\"c x227 y1412 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x22b y1412 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x22c y1412 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(511) </div></td><td class=\"c x1d9 y1412 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1412 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1412 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1412 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1412 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td></tr><tr><td class=\"c x181 y1413 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti finanziari altr<span class=\"_ _2\"></span>i </div></td><td class=\"c x227 y1413 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22b y1413 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1413 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1413 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1413 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1413 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1413 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1413 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1414 w131 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Derivati passivi </div></td><td class=\"c x227 y1414 wc5 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x22b y1414 w16c h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1414 w16d h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1414 w16e h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1414 w16f h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(457) </div></td><td class=\"c x22d y1414 w170 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1414 w171 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1414 w172 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">775  </div></td></tr><tr><td class=\"c x181 y1415 w131 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _2\"></span>nche a breve </div></td><td class=\"c x227 y1415 wc5 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x22b y1415 w16c h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1415 w16d h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1415 w16e h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.264  </div></td><td class=\"c x1d2 y1415 w16f h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1415 w170 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1415 w171 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1415 w172 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">4.813  </div></td></tr><tr><td class=\"c x188 y1416 w3d6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti per saldo pr<span class=\"_ _2\"></span>ezzo su<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1418 w3d7 h228\"><div class=\"t m0 x185 h1b y1417 ff1 fsc fc0 sc0 ls0 ws0\">acquisizioni (N<span class=\"_ _2\"></span>on correnti-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">correnti)<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1419 wc5 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x22b y1419 w16c h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1419 w16d h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x1d9 y1419 w16e h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1419 w16f h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1419 w170 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1419 w171 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y1419 w172 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">18.239  </div></td></tr><tr><td class=\"c x181 y141a w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie c<span class=\"_ _2\"></span>orrenti </div></td><td class=\"c x227 y141a wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(762) </div></td><td class=\"c x22b y141a w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y141a w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y141a w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x1d2 y141a w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(2.541) </div></td><td class=\"c x22d y141a w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141a w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y141a w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3.306) </div></td></tr><tr><td class=\"c x181 y141b w131 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x227 y141b wc5 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">217.904  </div></td><td class=\"c x22b y141b w16c h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">31.798  </div></td><td class=\"c x22c y141b w16d h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(52.965) </div></td><td class=\"c x1d9 y141b w16e h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">2.262  </div></td><td class=\"c x1d2 y141b w16f h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(2.998) </div></td><td class=\"c x22d y141b w170 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141b w171 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y141b w172 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">196.525  </div></td></tr></table>L<span class=\"ff9\">\u2019incremento</span> nel costo <span class=\"_ _2\"></span>per noleggi di navi <span class=\"_ _2\"></span>e contenitori<span class=\"_ _3\"></span> <span class=\"ff9\">\u00e8 <span class=\"_ _2\"></span>dovuto all\u2019utilizzo delle navi <span class=\"_ _2\"></span>spot nel periodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i sosta </span>delle <span class=\"_ _8\"></span>navi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>propriet\u00e0 <span class=\"_ _8\"></span>durante <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>dry<span class=\"_ _3\"></span>-docking <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>ripresa <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio <span class=\"_ _3\"></span>IF<span class=\"_ _3\"></span>RS <span class=\"_ _8\"></span>16 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>della quinta <span class=\"_ _2\"></span>nave utilizzata <span class=\"_ _2\"></span>dalla societ\u00e0 <span class=\"_ _2\"></span>armatoriale che <span class=\"_ _2\"></span>peralt<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>risulta compensato <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>oforma <span class=\"_ _2\"></span>di incremento <span class=\"_ _2\"></span>nelle<span class=\"_ _3\"></span> quote di ammortame<span class=\"_ _3\"></span>nto del periodo<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Relativamente <span class=\"_ _25\"> </span>agli <span class=\"_ _25\"> </span>ammort<span class=\"_ _3\"></span>amenti <span class=\"_ _e\"> </span>si <span class=\"_ _25\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _25\"> </span>come <span class=\"_ _25\"> </span>all\u2019aumento <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span><span class=\"ff1\">1.402 <span class=\"_ _25\"> </span>migliaia <span class=\"_ _25\"> </span>sia <span class=\"_ _25\"> </span>riconducibile <span class=\"_ _25\"> </span>a<span class=\"_ _3\"></span>gli<span class=\"_ _3\"></span> </span>investimenti <span class=\"_ _20\"> </span>effettuati <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>sia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>7<span class=\"_ _3\"></span>07 <span class=\"_ _20\"> </span>migliaia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>maggiori <span class=\"_ _20\"> </span>ammortament<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>legati <span class=\"_ _20\"> </span>all\u2019applicazione  <span class=\"ff1\">del </span>principio IFRS 16.<span class=\"_ _3\"></span> NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span> cambio<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<span class=\"_ _3\"></span> <table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span> dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>Capexo. <table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del dollaro.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-649": {
   "value": "NOTA 3. Imm<span class=\"_ _2\"></span>obili, impianti e macchinar<span class=\"_ _2\"></span>i <table class=\"s w34a h20b\" id=\"_a4aa667d-8434-4ff7-b9c6-b0ca092613bc\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1ef y12a1 w34b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f0 y12a2 w34c h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Imm.ni<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y12a3 w34d h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12a3 w34e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f2 y12a4 w147 h136\"><div class=\"t m0 xa h12 y715 ff4 fs7 fc2 sc0 ls0 ws0\">Piantagioni </div></td><td class=\"c x1f3 y12a3 w34f h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12a5 w350 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12a3 w351 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12a3 w352 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">in<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y12a4 w9d h136\"><div class=\"t m0 xa h12 y715 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x188 y12a6 w353 h1e8\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">\u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12a6 w354 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f3 y12a6 w355 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12a7 w356 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12a6 w357 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">beni<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12a6 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">corso e<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f0 y12a8 w346 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y12a9 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12a9 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">128.776  </div></td><td class=\"c x1f2 y12a9 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.275  </div></td><td class=\"c x1f6 y12a9 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">288.931  </div></td><td class=\"c x1f7 y12a9 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">15.231  </div></td><td class=\"c x1f8 y12a9 w149 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.062  </div></td><td class=\"c x1ca y12a9 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.246  </div></td><td class=\"c x184 y12a9 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">465.521  </div></td></tr><tr><td class=\"c x188 y12aa w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ab wd6 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(49.116) </div></td><td class=\"c x1f2 y12ab w147 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.416) </div></td><td class=\"c x1f6 y12ab wde h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(227.153) </div></td><td class=\"c x1f7 y12ab w148 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(6.672) </div></td><td class=\"c x1f8 y12ab w149 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(17.196) </div></td><td class=\"c x1ca y12ab w14a h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ab w9d h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(301.554) </div></td></tr><tr><td class=\"c x188 y12ac w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ad w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ae wd6 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">79.660  </div></td><td class=\"c x1f2 y12ae w147 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">1.859  </div></td><td class=\"c x1f6 y12ae wde hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">61.778  </div></td><td class=\"c x1f7 y12ae w148 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">8.559  </div></td><td class=\"c x1f8 y12ae w149 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">7.866  </div></td><td class=\"c x1ca y12ae w14a hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">4.246 </div></td><td class=\"c x184 y12ae w9d hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">163.967  </div></td></tr><tr><td class=\"c x188 y12af w35b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2022<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b0 w35c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Movimento del<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b1 w35d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y12b2 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f5 y12b2 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.454  </div></td><td class=\"c x1f2 y12b2 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b2 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.247  </div></td><td class=\"c x1f7 y12b2 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.004  </div></td><td class=\"c x1f8 y12b2 w149 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.839  </div></td><td class=\"c x1ca y12b2 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.647  </div></td><td class=\"c x184 y12b2 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.191  </div></td></tr><tr><td class=\"c x188 y12b3 w35e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12b4 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(6.896) </div></td><td class=\"c x1f2 y12b4 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b4 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(11.975) </div></td><td class=\"c x1f7 y12b4 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.342) </div></td><td class=\"c x1f8 y12b4 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.518) </div></td><td class=\"c x1ca y12b4 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(185) </div></td><td class=\"c x184 y12b4 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(21.915) </div></td></tr><tr><td class=\"c x188 y12b5 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b6 w360 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12b7 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.862  </div></td><td class=\"c x1f2 y12b7 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12b7 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">11.775  </div></td><td class=\"c x1f7 y12b7 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.203  </div></td><td class=\"c x1f8 y12b7 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.234  </div></td><td class=\"c x1ca y12b7 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12b7 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">19.073  </div></td></tr><tr><td class=\"c x188 y12b8 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b9 w362 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ba wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.204  </div></td><td class=\"c x1f2 y12ba w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ba wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">483  </div></td><td class=\"c x1f7 y12ba w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ba w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls33 ws0\">36 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12ba w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(1.849) </div></td><td class=\"c x184 y12ba w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(127) </div></td></tr><tr><td class=\"c x188 y12bb w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12bc w363 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12bd wd6 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f2 y12bd w147 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12bd wde h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12bd w148 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12bd w149 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">(38) </div></td><td class=\"c x1ca y12bd w14a h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12bd w9d h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">(37) </div></td></tr><tr><td class=\"c x188 y12be w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12bf w364 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12c1 w365 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento -<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">costo storico<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12c2 wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">7.510  </div></td><td class=\"c x1f2 y12c2 w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12c2 wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">12.161  </div></td><td class=\"c x1f7 y12c2 w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12c2 w149 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">2.500  </div></td><td class=\"c x1ca y12c2 w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c2 w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">22.171  </div></td></tr><tr><td class=\"c x188 y12c3 w366 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12c4 w367 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12c5 wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(215) </div></td><td class=\"c x1f2 y12c5 w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12c5 wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(7.182) </div></td><td class=\"c x1f7 y12c5 w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12c5 w149 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(1.578) </div></td><td class=\"c x1ca y12c5 w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c5 w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(8.975) </div></td></tr><tr><td class=\"c x181 y12c6 w146 h44\"><div class=\"t m0 xa h14 y3b2 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y3b3 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1f5 y12c6 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">180  </div></td><td class=\"c x1f2 y12c6 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">139  </div></td><td class=\"c x1f6 y12c6 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">320  </div></td><td class=\"c x1f7 y12c6 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls48 ws0\">6 <span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y12c6 w149 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls12 ws0\">87 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12c6 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c6 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">732  </div></td></tr><tr><td class=\"c x181 y12c7 w146 hf6\"><div class=\"t m0 xa h14 y9b5 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1f5 y12c7 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(95) </div></td><td class=\"c x1f2 y12c7 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x1f6 y12c7 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(195) </div></td><td class=\"c x1f7 y12c7 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1f8 y12c7 w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x1ca y12c7 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c7 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(415) </div></td></tr><tr><td class=\"c x181 y12c8 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1f5 y12c8 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(8.026) </div></td><td class=\"c x1f2 y12c8 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(214) </div></td><td class=\"c x1f6 y12c8 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(15.528) </div></td><td class=\"c x1f7 y12c8 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.084) </div></td><td class=\"c x1f8 y12c8 w149 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.010) </div></td><td class=\"c x1ca y12c8 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12c8 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29.861) </div></td></tr><tr><td class=\"c x181 y12c9 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12c9 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.228  </div></td><td class=\"c x1f2 y12c9 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.414  </div></td><td class=\"c x1f6 y12c9 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">304.167  </div></td><td class=\"c x1f7 y12c9 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.899  </div></td><td class=\"c x1f8 y12c9 w149 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.006  </div></td><td class=\"c x1ca y12c9 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12c9 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">506.573  </div></td></tr><tr><td class=\"c x188 y12ca w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12cb wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(52.590) </div></td><td class=\"c x1f2 y12cb w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x1f6 y12cb wde hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(238.283) </div></td><td class=\"c x1f7 y12cb w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.559) </div></td><td class=\"c x1f8 y12cb w149 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(20.647) </div></td><td class=\"c x1ca y12cb w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12cb w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(321.769) </div></td></tr><tr><td class=\"c x188 y12cc w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12cd wd6 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">91.638  </div></td><td class=\"c x1f2 y12cd w147 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.724  </div></td><td class=\"c x1f6 y12cd wde h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">65.884  </div></td><td class=\"c x1f7 y12cd w148 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.340  </div></td><td class=\"c x1f8 y12cd w149 h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">9.359  </div></td><td class=\"c x1ca y12cd w14a h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12cd w9d h137\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">184.804  </div></td></tr><tr><td class=\"c x188 y116b w368 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><div class=\"gs19\"><table class=\"s w369 h20d\" id=\"_b7e87842-934c-4dbf-8883-6d967f0348b8\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1ef y12ce w34b h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f0 y12cf w34c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Imm.ni<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y12d0 w34d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12d0 w34e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f2 y12d1 w147 h136\"><div class=\"t m0 xa h12 y488 ff4 fs7 fc2 sc0 ls0 ws0\">Piantagioni </div></td><td class=\"c x1f3 y12d0 w34f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12d2 w350 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12d0 w351 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12d0 w352 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">in<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y12d1 w9d h136\"><div class=\"t m0 xa h12 y488 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x188 y12d3 w353 h1e7\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">\u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x1f1 y12d3 w354 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1f3 y12d3 w355 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari<span class=\"_ _89\"> </span></div></td><td class=\"c x1ef y12d4 w356 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td class=\"c x1f4 y12d3 w357 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">beni<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y12d3 w358 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">corso e<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f0 y12d5 w346 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">acconti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y12d6 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12d6 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.228  </div></td><td class=\"c x1f2 y12d6 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.414  </div></td><td class=\"c x1f6 y12d6 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">304.167  </div></td><td class=\"c x1f7 y12d6 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.899  </div></td><td class=\"c x1f8 y12d6 w14c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.006  </div></td><td class=\"c x1ca y12d6 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12d6 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">506.573  </div></td></tr><tr><td class=\"c x188 y12d7 w359 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12d8 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(52.590) </div></td><td class=\"c x1f2 y12d8 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x1f6 y12d8 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(238.283) </div></td><td class=\"c x1f7 y12d8 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.559) </div></td><td class=\"c x1f8 y12d8 w14c hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(20.647) </div></td><td class=\"c x1ca y12d8 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12d8 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(321.769) </div></td></tr><tr><td class=\"c x188 y12d9 w35a h1e7\"><div class=\"t m0 x185 h14 y11e9 ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12da w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12db wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">91.638  </div></td><td class=\"c x1f2 y12db w147 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.724  </div></td><td class=\"c x1f6 y12db wde h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">65.884  </div></td><td class=\"c x1f7 y12db w148 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.340  </div></td><td class=\"c x1f8 y12db w14c h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">9.359  </div></td><td class=\"c x1ca y12db w14a h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x184 y12db w9d h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">184.804  </div></td></tr><tr><td class=\"c x188 y12dc w368 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b0 w35c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Movimento del<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12b1 w35d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y12dd w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f5 y12dd wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.043  </div></td><td class=\"c x1f2 y12dd w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12dd wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.483  </div></td><td class=\"c x1f7 y12dd w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.930  </div></td><td class=\"c x1f8 y12dd w14c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.814  </div></td><td class=\"c x1ca y12dd w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.004  </div></td><td class=\"c x184 y12dd w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">37.273  </div></td></tr><tr><td class=\"c x188 y12de w35e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12df wd6 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(4.728) </div></td><td class=\"c x1f2 y12df w147 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12df wde hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(4.575) </div></td><td class=\"c x1f7 y12df w148 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(3.749) </div></td><td class=\"c x1f8 y12df w14c hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(2.351) </div></td><td class=\"c x1ca y12df w14a hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(43) </div></td><td class=\"c x184 y12df w9d hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(15.446) </div></td></tr><tr><td class=\"c x188 y12e0 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e1 w360 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e2 wd6 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.835  </div></td><td class=\"c x1f2 y12e2 w147 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e2 wde h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.533  </div></td><td class=\"c x1f7 y12e2 w148 h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">3.749  </div></td><td class=\"c x1f8 y12e2 w14c h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.954  </div></td><td class=\"c x1ca y12e2 w14a h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12e2 w9d h139\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">13.071  </div></td></tr><tr><td class=\"c x188 y12e3 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e4 w362 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -costo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e5 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">4.3<span class=\"ls29\">71</span>  </div></td><td class=\"c x1f2 y12e5 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e5 wde h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.039  </div></td><td class=\"c x1f7 y12e5 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12e5 w14c h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12e5 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(5.199) </div></td><td class=\"c x184 y12e5 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">212  </div></td></tr><tr><td class=\"c x188 y12e6 w35f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">storico<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12e7 w363 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche -fondo<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12e8 wd6 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(207) </div></td><td class=\"c x1f2 y12e8 w147 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12e8 wde hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x1f7 y12e8 w148 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12e8 w14c hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x1ca y12e8 w14a hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12e8 w9d hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">(211) </div></td></tr><tr><td class=\"c x188 y12e9 w361 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ea w364 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12eb w365 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento -<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">costo storico<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ec wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">301  </div></td><td class=\"c x1f2 y12ec w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ec wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12ec w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ec w14c h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12ec w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ec w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">301  </div></td></tr><tr><td class=\"c x188 y12ed w366 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12ee w367 h20c\"><div class=\"t m0 x185 h14 y12c0 ff1 fs7 fc0 sc0 ls0 ws0\">consolidamento-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12ef wd6 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(94) </div></td><td class=\"c x1f2 y12ef w147 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f6 y12ef wde h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f7 y12ef w148 h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1f8 y12ef w14c h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ca y12ef w14a h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12ef w9d h27\"><div class=\"t m0 xa h14 y210 ff1 fs7 fc0 sc0 ls0 ws0\">(94) </div></td></tr><tr><td class=\"c x181 y12f0 w146 hf6\"><div class=\"t m0 xa h14 y9b5 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">costo storico </div></td><td class=\"c x1f5 y12f0 wd6 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(209) </div></td><td class=\"c x1f2 y12f0 w147 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(178) </div></td><td class=\"c x1f6 y12f0 wde hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(420) </div></td><td class=\"c x1f7 y12f0 w148 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x1f8 y12f0 w14c hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ca y12f0 w14a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f0 w9d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(815) </div></td></tr><tr><td class=\"c x181 y12f1 w146 h137\"><div class=\"t m0 xa h14 ybd2 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio-<span class=\"_ _89\"> </span></div><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">fondo amm.to </div></td><td class=\"c x1f5 y12f1 wd6 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">128  </div></td><td class=\"c x1f2 y12f1 w147 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">83  </div></td><td class=\"c x1f6 y12f1 wde h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">290  </div></td><td class=\"c x1f7 y12f1 w148 h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls29 ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y12f1 w14c h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">10  </div></td><td class=\"c x1ca y12f1 w14a h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f1 w9d h137\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">518  </div></td></tr><tr><td class=\"c x181 y12f2 w146 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1f5 y12f2 wd6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(8.449) </div></td><td class=\"c x1f2 y12f2 w147 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(213) </div></td><td class=\"c x1f6 y12f2 wde h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(16.201) </div></td><td class=\"c x1f7 y12f2 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.305) </div></td><td class=\"c x1f8 y12f2 w14c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.127) </div></td><td class=\"c x1ca y12f2 w14a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y12f2 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(31.295) </div></td></tr><tr><td class=\"c x181 y12f3 w146 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f5 y12f3 wd6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.006  </div></td><td class=\"c x1f2 y12f3 w147 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.236  </div></td><td class=\"c x1f6 y12f3 wde h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">310.694  </div></td><td class=\"c x1f7 y12f3 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">19.073  </div></td><td class=\"c x1f8 y12f3 w14c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">31.468  </div></td><td class=\"c x1ca y12f3 w14a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.621  </div></td><td class=\"c x184 y12f3 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">528.098  </div></td></tr><tr><td class=\"c x188 y12f4 w359 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">F.do<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12f5 wd6 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(58.378) </div></td><td class=\"c x1f2 y12f5 w147 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(1.820) </div></td><td class=\"c x1f6 y12f5 wde h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(249.668) </div></td><td class=\"c x1f7 y12f5 w148 h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(8.108) </div></td><td class=\"c x1f8 y12f5 w14c h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(21.807) </div></td><td class=\"c x1ca y12f5 w14a h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y12f5 w9d h44\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(339.780) </div></td></tr><tr><td class=\"c x188 y12f6 w35a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">ammortamento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w31b h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al<span class=\"_ _89\"> </span></div></td><td class=\"c x1f5 y12f7 wd6 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">95.629  </div></td><td class=\"c x1f2 y12f7 w147 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">1.416  </div></td><td class=\"c x1f6 y12f7 wde hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">61.026  </div></td><td class=\"c x1f7 y12f7 w148 hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">10.965  </div></td><td class=\"c x1f8 y12f7 w14c hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">9.661  </div></td><td class=\"c x1ca y12f7 w14a hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">9.621  </div></td><td class=\"c x184 y12f7 w9d hf6\"><div class=\"t m0 xa h14 y713 ff6 fs7 fc4 sc0 ls0 ws0\">188.318  </div></td></tr><tr><td class=\"c x188 y116b w36a h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"c w2 h0 gs21\"><div class=\"t m0 x1 h2 y711 ff1 fs0 fc0 sc0 ls0 ws0\">Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>24 <span class=\"_ _2\"></span>le i<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>mobilizzazioni<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>materiali <span class=\"_ _2\"></span>amm<span class=\"_ _3\"></span>ontano <span class=\"_ _2\"></span>compless<span class=\"_ _3\"></span>ivamente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>euro<span class=\"_ _3\"></span> 188.318 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 ybd6 ff1 fs0 fc0 sc0 ls0 ws0\">un incremento netto di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3.514 migliaia<span class=\"_ _3\"></span> rispetto al <span class=\"_ _3\"></span>saldo al 31 dicembre 20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>per effetto di:<span class=\"_ _3\"></span> </div><div class=\"t m0 x30 h3 y9dc fff fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">inv<span class=\"_ _2\"></span>est<span class=\"_ _3\"></span>imenti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>37.273<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff9\">migliaia, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>suddivisi: <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span>Distribuzione\u201d <span class=\"_ _8\"></span>per euro <span class=\"_ _8\"></span></span>25.55<span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 x31 h2 ybd7 ff1 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _8\"></span>7.539 <span class=\"_ _8\"></span><span class=\"ff9\">migliaia <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>diritti <span class=\"_ _8\"></span>d\u2019uso), <span class=\"_ _8\"></span>\u201cShipping\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span></span>10.451 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>4.31<span class=\"_ _3\"></span>9 <span class=\"_ _8\"></span>migliaia </div><div class=\"t m0 x31 h2 ybd8 ff9 fs0 fc0 sc0 ls0 ws0\">per <span class=\"_ _b\"></span>diritti<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d\u2019uso<span class=\"_ _3\"></span>), <span class=\"_ _b\"></span>\u201c<span class=\"_ _3\"></span><span class=\"ff1\">Holding <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span><span class=\"ff9\">Serv<span class=\"_ _3\"></span>izi\u201d <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>euro <span class=\"_ _b\"></span><span class=\"ff1\">1<span class=\"_ _3\"></span>.269 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>(di<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>euro <span class=\"ls28\">409</span> <span class=\"_ _b\"></span><span class=\"ff9\">migliaia <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso)<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span><span class=\"ff1\"> </span></span></span></span></span></div><div class=\"t m0 x30 h3 y999 fff fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">ammortamenti di periodo per euro <span class=\"_ _3\"></span>31.295 m<span class=\"_ _3\"></span>igliaia, <span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 x30 h3 y6dd fff fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">riclassifiche per netti euro 1<span class=\"_ _3\"></span> migliaia;<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 x30 h3 ybd9 fff fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">dismissioni di cespiti per netti euro <span class=\"_ _3\"></span>2.375 m<span class=\"_ _3\"></span>igliaia, compre<span class=\"_ _3\"></span>nsive di euro 5 m<span class=\"_ _3\"></span>igliaia di distruz<span class=\"_ _3\"></span>ioni<span class=\"_ _3\"></span><span class=\"ls19\">; </span> </span></span></div><div class=\"t m0 x30 h3 yb60 fff fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">effetto variazione perimetro per n<span class=\"_ _3\"></span>etti euro <span class=\"_ _3\"></span>207 migliai<span class=\"_ _3\"></span>a; </span></span></div><div class=\"t m0 x30 h3 ybda fff fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">decremento per effetto cam<span class=\"_ _3\"></span>bio netto di euro <span class=\"_ _3\"></span>296 m<span class=\"_ _3\"></span>igliaia, essenzialmente r<span class=\"_ _3\"></span>iferito agli assets dell<span class=\"_ _3\"></span>e </span></span></div><div class=\"t m0 x31 h2 yb79 ff1 fs0 fc0 sc0 ls0 ws0\">societ\u00e0 messicane <span class=\"_ _3\"></span>per via di un peso messica<span class=\"_ _3\"></span>no passato<span class=\"_ _3\"></span> da <span class=\"_ _3\"></span>18,723 pesos d<span class=\"_ _3\"></span>el 31 dicemb<span class=\"_ _3\"></span>re 2023 <span class=\"lsd\">a </span></div><div class=\"t m0 x31 h3 ybdb ff1 fs0 fc0 sc0 ls0 ws0\">2<span class=\"ls17\">1,<span class=\"ls46\">550</span></span> pesos/euro del 31 d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4.<span class=\"_ _89\"> </span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span> </div></div>Terreni e fabbric<span class=\"_ _3\"></span>ati La <span class=\"_ _2b\"> </span>movimentazione <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>periodo <span class=\"_ _2b\"> </span>regi<span class=\"_ _3\"></span>stra <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>netto<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>complessivo <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>3.990 <span class=\"_ _28\"> </span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>via principalmente <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>investim<span class=\"_ _3\"></span>enti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>0.043 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _8\"></span>eff<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>perim<span class=\"_ _3\"></span>etro <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>207 <span class=\"_ _8\"></span>migliaia<span class=\"ls1d\">, </span>riclassifiche <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>4.164 <span class=\"_ _e\"> </span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _e\"> </span>parzialmente <span class=\"_ _e\"> </span>mitigato <span class=\"_ _e\"> </span>da <span class=\"_ _e\"> </span>ammortam<span class=\"_ _3\"></span>enti <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>euro <span class=\"_ _26\"> </span>8.449 <span class=\"_ _e\"> </span>migliaia, differenze cambio <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span><span class=\"ls65\">81</span> migliaia e dism<span class=\"_ _3\"></span>issioni per euro<span class=\"_ _3\"></span> 1.893 migliaia<span class=\"_ _3\"></span>. Gl<span class=\"_ _3\"></span>i investimenti per<span class=\"_ _3\"></span> euro 10.043<span class=\"_ _3\"></span> migliaia  h<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>nno  essenzialmente  riguardato  interventi  migliorativi <span class=\"_ _20\"> </span>specifici  su <span class=\"_ _2b\"> </span>fa<span class=\"_ _3\"></span>bbricati<span class=\"_ _3\"></span>  in <span class=\"_ _20\"> </span>Francia,  I<span class=\"_ _2\"></span>tal<span class=\"_ _3\"></span>ia, Grecia <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>Porto<span class=\"_ _3\"></span>gallo <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>cui <span class=\"_ _2b\"> </span>si <span class=\"_ _28\"></span>aggiungono <span class=\"_ _28\"> </span>euro <span class=\"_ _2b\"> </span>6.595 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _28\"> </span>per <span class=\"_ _2b\"> </span>nuovi <span class=\"_ _28\"> </span>contratti, <span class=\"_ _28\"> </span>p<span class=\"_ _3\"></span>iuttosto <span class=\"_ _2b\"> </span>che <span class=\"_ _28\"> </span>rinnovi <span class=\"_ _28\"> </span>e/o<span class=\"_ _3\"></span> ampliamenti, <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>affitto <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>magazzini <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>uffic<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>assoggettat<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>principio  contabile <span class=\"_ _20\"> </span>IFRS <span class=\"_ _2b\"> </span>16. <span class=\"_ _e\"> </span>Si <span class=\"_ _20\"> </span>segnala <span class=\"_ _20\"> </span>che <span class=\"_ _2b\"> </span>i principali <span class=\"_ _3\"></span>investimenti<span class=\"_ _3\"></span> lega<span class=\"_ _3\"></span>ti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>contabilizzazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pio <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a concessione <span class=\"_ _28\"></span>italiana <span class=\"_ _f\"></span>relativa <span class=\"_ _28\"> </span>allo<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stand<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>mercato <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>Verona, <span class=\"_ _f\"></span>agli <span class=\"_ _28\"> </span>incrementi <span class=\"_ _28\"> </span>ISTAT <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>ti <span class=\"_ _f\"></span>di <span class=\"_ _28\"></span>affitto principalmente in Spa<span class=\"_ _3\"></span>gna e Francia ed<span class=\"_ _3\"></span> ai rinnovi <span class=\"_ _3\"></span>rolling degli st<span class=\"_ _3\"></span>and di mercato a Ma<span class=\"_ _3\"></span>rsiglia e Rung<span class=\"_ _3\"></span>is.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>quest<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ategoria <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span><span class=\"ff1\">terre<span class=\"_ _3\"></span>ni <span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>monta <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>14.141<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>posto <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>degli<span class=\"_ _3\"></span> </span>atti  di <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>pravendita<span class=\"_ _3\"></span>  originari <span class=\"_ _20\"> </span>laddove  esistenti  oppure <span class=\"_ _20\"> </span>scorporato  dal  valore  di <span class=\"_ _2b\"> </span>ac<span class=\"_ _3\"></span>quisto  indistinto  del fabbricato sull<span class=\"_ _3\"></span>a base di percentual<span class=\"_ _3\"></span>i pross<span class=\"_ _3\"></span>ime al 20%. <span class=\"_ _3\"></span> Piantagioni La <span class=\"_ _2b\"> </span>voce <span class=\"_ _2b\"> </span>in<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>esame <span class=\"_ _20\"> </span>registra <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>decrem<span class=\"_ _3\"></span>ento <span class=\"_ _2b\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>euro  308 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _2b\"> </span>l<span class=\"_ _3\"></span>egato <span class=\"_ _2b\"> </span>agli <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>mmort<span class=\"_ _3\"></span>amenti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>co<span class=\"_ _3\"></span>mpetenz<span class=\"_ _3\"></span>a dell\u2019esercizio per euro<span class=\"_ _3\"></span> 21<span class=\"ff1\">3 migl<span class=\"_ _3\"></span>iaia e dalla svalut<span class=\"_ _3\"></span>azione<span class=\"_ _3\"></span> del pesos mess<span class=\"_ _3\"></span>icano per nett<span class=\"_ _3\"></span>i euro <span class=\"ls24\">95</span> m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _3\"></span> </span>Impianti e macchin<span class=\"_ _3\"></span>ari In <span class=\"_ _3\"></span>questa <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>conto <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>incluse <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>celle <span class=\"_ _8\"></span>frigo, di <span class=\"_ _8\"></span>maturazione <span class=\"_ _3\"></span>banane, <span class=\"_ _3\"></span>gli <span class=\"_ _8\"></span>impianti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cal<span class=\"_ _3\"></span>ibraggio <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>il confezionamento dei<span class=\"_ _3\"></span> prodotti, gli im<span class=\"_ _3\"></span>pianti di stocc<span class=\"_ _3\"></span>aggio e imballo d<span class=\"_ _3\"></span>ella frutta (settore Distr<span class=\"_ _3\"></span>ibuzione) e le<span class=\"_ _3\"></span> navi (settore Shippin<span class=\"_ _3\"></span>g).  Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>decremento <span class=\"_ _8\"></span><span class=\"ff9\">netto <span class=\"_ _3\"></span>dell\u2019a<span class=\"_ _3\"></span>nno <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>4.858 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>principalmente <span class=\"_ _8\"></span>riferito <span class=\"_ _8\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _3\"></span> per  euro <span class=\"_ _e\"> </span>16.201 <span class=\"_ _3e\"> </span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _e\"> </span>dismissioni  per <span class=\"_ _e\"> </span>euro <span class=\"_ _3e\"> </span>42 <span class=\"_ _e\"> </span>migliaia  d<span class=\"_ _3\"></span>i  cui <span class=\"_ _e\"> </span>euro  5 <span class=\"_ _e\"> </span>migliaia <span class=\"_ _e\"> </span>netti  per<span class=\"_ _3\"></span>  distruzion<span class=\"_ _3\"></span>i, decrementi p<span class=\"_ _3\"></span>er effet<span class=\"_ _3\"></span>to cam<span class=\"_ _3\"></span>bio 130 <span class=\"_ _3\"></span>migliaia, <span class=\"_ _3\"></span>parzialme<span class=\"_ _3\"></span>nte comp<span class=\"_ _3\"></span>ensato da <span class=\"_ _3\"></span>riclass<span class=\"_ _3\"></span>ifiche <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.033 <span class=\"_ _3\"></span>migliai<span class=\"_ _3\"></span>a ed <span class=\"_ _2\"></span> investimenti per <span class=\"_ _b\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>10<span class=\"_ _3\"></span>.483 migliaia <span class=\"_ _2\"></span>che hanno <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>incipalmente riguardato rinnovi <span class=\"_ _2\"></span>e miglioramenti <span class=\"_ _2\"></span>presso<span class=\"_ _3\"></span> i <span class=\"_ _8\"></span>ma<span class=\"_ _3\"></span>gazzini <span class=\"_ _f\"></span>italiani, <span class=\"_ _f\"></span>francesi, <span class=\"_ _f\"></span>portoghesi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>spagnoli <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>altri <span class=\"_ _8\"></span>siti<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>normali <span class=\"_ _f\"></span>investimenti <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rinnovo delle <span class=\"_ _f\"></span>dotazioni <span class=\"_ _8\"></span>presso <span class=\"_ _f\"></span>i <span class=\"_ _8\"></span>var<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>magazz<span class=\"_ _3\"></span>ini <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po.<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Gl<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>investimenti <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>impianti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>macchinari <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mprendono inoltre <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>4<span class=\"_ _3\"></span>.365 <span class=\"_ _2b\"> </span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>Dry<span class=\"_ _3\"></span>-docking <span class=\"_ _2b\"> </span>svol<span class=\"_ _3\"></span>ti <span class=\"_ _2b\"> </span>sulle <span class=\"_ _20\"> </span>Cale <span class=\"_ _28\"> </span>P<span class=\"_ _3\"></span>ino <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>Pu<span class=\"_ _3\"></span>la <span class=\"_ _2b\"> </span>ed <span class=\"_ _20\"> </span>euro <span class=\"_ _2b\"> </span>1.559 <span class=\"_ _2b\"> </span>migliaia <span class=\"_ _20\"> </span>per upgrades sulle navi.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span><span class=\"ls45\">ha</span> <span class=\"_ _8\"></span>verificat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>enuta <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>quattro <span class=\"_ _8\"></span>uni<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _8\"></span>Cale <span class=\"_ _8\"></span>Ross<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>ragione <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>l prevedibile andamento <span class=\"_ _2\"></span>futu<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>del business <span class=\"_ _2\"></span>stesso<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>avvisando pertanto <span class=\"_ _2\"></span>necessit<span class=\"_ _3\"></span>\u00e0 di<span class=\"_ _2\"></span> <span class=\"ffc\">i<span class=\"_ _3\"></span>mpairment<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valor<span class=\"_ _3\"></span>e </span></span>delle navi stesse.<span class=\"_ _89\"> </span><span class=\"ls25\">  <span class=\"_ _3\"></span></span> Attrezzature in<span class=\"_ _3\"></span>dustriali e commerci<span class=\"_ _3\"></span>ali<span class=\"_ _3\"></span> In tale comparto (essenz<span class=\"_ _3\"></span>ialmente composto<span class=\"_ _3\"></span> dalla flotta contenitori della so<span class=\"_ _3\"></span>ciet\u00e0 di Shipping<span class=\"_ _3\"></span>) l\u2019incremento pe<span class=\"_ _3\"></span>r euro <span class=\"_ _3\"></span>625 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>lega <span class=\"_ _8\"></span>essenzialmente <span class=\"_ _8\"></span>agli <span class=\"_ _3\"></span>investime<span class=\"_ _3\"></span>nti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>3.930 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>3.807 <span class=\"_ _3\"></span>migliaia per contratti IFRS 16)<span class=\"_ _3\"></span>, parzialmente compe<span class=\"_ _3\"></span>nsato da ammortame<span class=\"_ _3\"></span>nti per euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>.305 migliaia<span class=\"_ _3\"></span>. Altri beni materiali<span class=\"_ _3\"></span>  La  voce  espone  i  beni  posseduti  dal  Gruppo  quali  i  mobili  e  gli  arredi,  le  attrezzatu<span class=\"_ _3\"></span>re  informatiche  ed elettroniche, il parco aut<span class=\"_ _3\"></span>ovetture, etc.  <span class=\"_ _3\"></span> L\u2019incremento <span class=\"_ _28\"></span>del <span class=\"_ _28\"> </span>periodo <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span><span class=\"ff1\">302 <span class=\"_ _28\"> </span></span>migliaia <span class=\"_ _28\"> </span>riflette <span class=\"_ _28\"> </span>principalme<span class=\"_ _3\"></span>nte <span class=\"_ _28\"></span>l\u2019effetto <span class=\"_ _28\"> </span>investimenti <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"> </span><span class=\"ff1\">3<span class=\"_ _3\"></span>.814 </span>migliaia <span class=\"_ _2\"></span>(di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro 1.<span class=\"_ _2\"></span>33<span class=\"_ _3\"></span>5 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>IFRS 16), <span class=\"_ _b\"></span>variazione p<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>dif<span class=\"_ _3\"></span>ferenze cambio <span class=\"_ _b\"></span>per <span class=\"_ _2\"></span>euro <span class=\"ls17\">10</span> <span class=\"_ _b\"></span>migliaia compensati da ammorta<span class=\"_ _3\"></span>menti per euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>.127 migliaia e d<span class=\"_ _3\"></span>a dismissioni per nett<span class=\"_ _3\"></span>i euro <span class=\"_ _3\"></span>397 migliaia<span class=\"_ _3\"></span>. Immobilizzazioni in cor<span class=\"_ _3\"></span>so ed acconti<span class=\"_ _3\"></span> L\u2019incremento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questa <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff1\">3.763 <span class=\"_ _3\"></span></span>migliaia <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _3\"></span>l\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inv<span class=\"_ _3\"></span>estimenti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span><span class=\"ff1\">9.00<span class=\"_ _3\"></span>4 <span class=\"_ _3\"></span>migliaia </span>legati principalme<span class=\"_ _3\"></span>nte ai l<span class=\"_ _3\"></span>avori di <span class=\"_ _3\"></span>sistemazione ed<span class=\"_ _3\"></span> ampl<span class=\"_ _3\"></span>iamento del <span class=\"_ _3\"></span>magazzino <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Siviglia, <span class=\"_ _3\"></span>al nuovo <span class=\"_ _3\"></span>magazzi<span class=\"_ _3\"></span>no di <span class=\"_ _2\"></span>Verona oltre <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>pere ed <span class=\"_ _b\"></span>impia<span class=\"_ _3\"></span>nti <span class=\"_ _2\"></span>in via <span class=\"_ _b\"></span>di completamento <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>esso <span class=\"_ _2\"></span>i magazzini <span class=\"_ _2\"></span>di Alverca, <span class=\"_ _b\"></span>Run<span class=\"_ _3\"></span>gis <span class=\"_ _2\"></span>e Cavaillon<span class=\"_ _3\"></span><span class=\"ls1b\">. </span>Tale <span class=\"_ _20\"> </span>variazione <span class=\"_ _20\"> </span>in <span class=\"_ _2b\"> </span>au<span class=\"_ _3\"></span>mento  risulta <span class=\"_ _2b\"> </span>parzial<span class=\"_ _3\"></span>mente <span class=\"_ _20\"> </span>compensata  dalla <span class=\"_ _2b\"> </span>ridu<span class=\"_ _3\"></span>zione <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro<span class=\"_ _3\"></span>  5<span class=\"_ _3\"></span>.199  mi<span class=\"_ _2\"></span>gl<span class=\"_ _3\"></span>iaia  p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r l\u2019entrata in <span class=\"_ _2\"></span>funzione di <span class=\"_ _2\"></span>ces<span class=\"_ _3\"></span>piti legati <span class=\"_ _2\"></span>a lavori <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i ammodernamento di fabbric<span class=\"ff1\">at<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>e di impianti <span class=\"_ _2\"></span>e macchinari nelle </span>sedi portoghesi, francesi <span class=\"_ _3\"></span>e spagnole<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _20\"> </span><span class=\"ls26\">20</span>24 <span class=\"_ _20\"> </span><span class=\"ff9\">il <span class=\"_ _28\"> </span>Gr<span class=\"_ _3\"></span>uppo <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>verificato<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>l\u2019insussistenza <span class=\"_ _20\"> </span>di <span class=\"_ _2b\"> </span>indicato<span class=\"_ _3\"></span>ri <span class=\"_ _2b\"> </span>endog<span class=\"_ _3\"></span>eni <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>eso<span class=\"_ _3\"></span>geni <span class=\"_ _2b\"> </span>di  p<span class=\"_ _2\"></span>ossibil<span class=\"_ _3\"></span>e </span>riduzione <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>della <span class=\"_ _28\"> </span>voce <span class=\"_ _28\"></span>Immobili, <span class=\"_ _28\"></span>impianti <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>macchinar<span class=\"_ _3\"></span>i. <span class=\"_ _28\"> </span>Di <span class=\"_ _28\"></span>conseguenza, <span class=\"_ _28\"> </span>il <span class=\"_ _28\"></span>valore <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _28\"> </span>Immobili,<span class=\"_ _3\"></span> impianti e macchinar<span class=\"_ _3\"></span>i non \u00e8 st<span class=\"_ _3\"></span>ato sottoposto a t<span class=\"_ _3\"></span>est di impairment<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Leasing <span class=\"ffa\">\u2013</span> IFRS 16<span class=\"_ _3\"></span> Il <span class=\"_ _2\"></span>Gruppo h<span class=\"_ _2\"></span>a applicato l\u2019IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>al 1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2019 <span class=\"ff1 ls22\">ed<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ff9\">in<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>conformit\u00e0 allo <span class=\"_ _2\"></span>stesso ha <span class=\"_ _b\"></span>is<span class=\"_ _3\"></span>critto <span class=\"_ _2\"></span>il \u201cRi<span class=\"_ _2\"></span>g<span class=\"_ _3\"></span>ht <span class=\"_ _2\"></span>of use\u201d <span class=\"_ _b\"></span>n<span class=\"_ _3\"></span><span class=\"ff1\">ell<span class=\"_ _3\"></span>a </span></span></span></span>voce <span class=\"_ _3\"></span>\u201c<span class=\"_ _3\"></span>Immobili, <span class=\"_ _8\"></span>impianti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>macchinari\u201d, <span class=\"_ _8\"></span>all\u2019interno <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span><span class=\"ff1\">ciascuna <span class=\"_ _8\"></span>categoria <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>appartenenza<span class=\"_ _3\"></span><span class=\"ls1d\">. <span class=\"_ _8\"></span></span>A <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>pletamento<span class=\"_ _3\"></span> </span>dell\u2019informativa <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>tabella <span class=\"_ _8\"></span>precedente <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>fornisce <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>dettaglio <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>movimentazione <span class=\"_ _f\"></span>dell\u2019ammontare dei diritti d\u2019uso iscritti dal <span class=\"_ _3\"></span>Gruppo per gl<span class=\"_ _3\"></span>i esercizi 20<span class=\"_ _3\"></span><span class=\"ff1\">23 e 20<span class=\"_ _3\"></span>24. </span><table class=\"s w36b h20e\" id=\"_4d16ee5d-a291-4cad-8121-422fb2965a8d\"><tr><td></td><td class=\"c x1f9 y12f8 w34e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Terreni e<span class=\"_ _89\"> </span></div></td><td class=\"c x1fa y12f8 w34f h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Impianti e</div></td><td class=\"c x1fb y12f9 w34b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y12fa we2 h13b\"><div class=\"t m0 xa h12 ybde ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1f9 y12fb w354 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _89\"> </span></div></td><td class=\"c x1fa y12fb w355 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">macchinari</div></td><td class=\"c x1fb y12fc w350 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls5f ws0\">ind.li e<span class=\"_ _89\"> </span></div></td><td class=\"c x1fc y12fa w47 h13b\"><div class=\"t m0 xa h12 ybde ff4 fs7 fc2 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x1fd y12fa w14e h13b\"><div class=\"t m0 xa h12 ybde ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1fb y12fd w356 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">comm.li<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y12fe we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y12fe w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">35.710  </div></td><td class=\"c x1ff y12fe w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.831  </div></td><td class=\"c x200 y12fe w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.470  </div></td><td class=\"c x1fc y12fe w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.261  </div></td><td class=\"c x1fd y12fe w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">63.271  </div></td></tr><tr><td class=\"c x181 y12ff we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y12ff w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.361) </div></td><td class=\"c x1ff y12ff w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.492) </div></td><td class=\"c x200 y12ff w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.323) </div></td><td class=\"c x1fc y12ff w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.158) </div></td><td class=\"c x1fd y12ff w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(22.334) </div></td></tr><tr><td class=\"c x181 y1300 we2 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2022 </div></td><td class=\"c x1fe y1300 w14d h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">25.348  </div></td><td class=\"c x1ff y1300 w3e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.339  </div></td><td class=\"c x200 y1300 w148 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">8.147  </div></td><td class=\"c x1fc y1300 w47 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.102  </div></td><td class=\"c x1fd y1300 w14e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">40.937  </div></td></tr><tr><td class=\"c x181 y1301 we2 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1302 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione perimetro </div></td><td class=\"c x1fe y1302 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.296  </div></td><td class=\"c x1ff y1302 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1302 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1302 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">156  </div></td><td class=\"c x1fd y1302 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.452  </div></td></tr><tr><td class=\"c x181 y1303 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fe y1303 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.769  </div></td><td class=\"c x1ff y1303 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y1303 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.941  </div></td><td class=\"c x1fc y1303 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.107  </div></td><td class=\"c x1fd y1303 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">28.658  </div></td></tr><tr><td class=\"c x181 y1304 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi costo storico </div></td><td class=\"c x1fe y1304 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.842) </div></td><td class=\"c x1ff y1304 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.831) </div></td><td class=\"c x200 y1304 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.342) </div></td><td class=\"c x1fc y1304 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(452) </div></td><td class=\"c x1fd y1304 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(19.467) </div></td></tr><tr><td class=\"c x181 y1305 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi F.do ammortamento </div></td><td class=\"c x1fe y1305 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.820  </div></td><td class=\"c x1ff y1305 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.831  </div></td><td class=\"c x200 y1305 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.202  </div></td><td class=\"c x1fc y1305 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">381  </div></td><td class=\"c x1fd y1305 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.234  </div></td></tr><tr><td class=\"c x181 y1306 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche costo storico </div></td><td class=\"c x1fe y1306 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1306 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1306 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1306 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1306 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1307 we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche F.do ammortamento </div></td><td class=\"c x1fe y1307 w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1307 w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1307 w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1307 w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1307 w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1308 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1fe y1308 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.390) </div></td><td class=\"c x1ff y1308 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.339) </div></td><td class=\"c x200 y1308 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.003) </div></td><td class=\"c x1fc y1308 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(916) </div></td><td class=\"c x1fd y1308 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(14.647) </div></td></tr><tr><td class=\"c x181 y1309 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y1309 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">46.932  </div></td><td class=\"c x1ff y1309 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y1309 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.069  </div></td><td class=\"c x1fc y1309 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.072  </div></td><td class=\"c x1fd y1309 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">79.914  </div></td></tr><tr><td class=\"c x181 y130a we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y130a w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.931) </div></td><td class=\"c x1ff y130a w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y130a w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(7.123) </div></td><td class=\"c x1fc y130a w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.693) </div></td><td class=\"c x1fd y130a w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(19.747) </div></td></tr><tr><td class=\"c x181 y130b we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1fe y130b w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">36.002  </div></td><td class=\"c x1ff y130b w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.840  </div></td><td class=\"c x200 y130b w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.946  </div></td><td class=\"c x1fc y130b w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.379  </div></td><td class=\"c x1fd y130b w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">60.167  </div></td></tr><tr><td class=\"c x181 y130c we2 h15\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimento del periodo: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y130d we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione perimetro </div></td><td class=\"c x1fe y130d w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y130d w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y130d w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y130d w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y130d w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y130e we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fe y130e w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.595  </div></td><td class=\"c x1ff y130e w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">530  </div></td><td class=\"c x200 y130e w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.807  </div></td><td class=\"c x1fc y130e w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.335  </div></td><td class=\"c x1fd y130e w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.267  </div></td></tr><tr><td class=\"c x181 y130f we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi costo storico </div></td><td class=\"c x1fe y130f w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(4.724) </div></td><td class=\"c x1ff y130f w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y130f w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.744) </div></td><td class=\"c x1fc y130f w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(782) </div></td><td class=\"c x1fd y130f w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(9.250) </div></td></tr><tr><td class=\"c x181 y1310 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decrementi F.do ammortamento </div></td><td class=\"c x1fe y1310 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.830  </div></td><td class=\"c x1ff y1310 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1310 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.744  </div></td><td class=\"c x1fc y1310 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">671  </div></td><td class=\"c x1fd y1310 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.246  </div></td></tr><tr><td class=\"c x181 y1311 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche costo storico </div></td><td class=\"c x1fe y1311 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1311 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1311 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1311 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1311 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1312 we2 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche F.do ammortamento </div></td><td class=\"c x1fe y1312 w14d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1ff y1312 w3e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x200 y1312 w148 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fc y1312 w47 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1fd y1312 w14e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1313 we2 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1fe y1313 w14d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(5.521) </div></td><td class=\"c x1ff y1313 w3e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(5.634) </div></td><td class=\"c x200 y1313 w148 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.222) </div></td><td class=\"c x1fc y1313 w47 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.046) </div></td><td class=\"c x1fd y1313 w14e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(15.423) </div></td></tr><tr><td class=\"c x181 y1314 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1fe y1314 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">48.803  </div></td><td class=\"c x1ff y1314 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">11.371  </div></td><td class=\"c x200 y1314 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.132  </div></td><td class=\"c x1fc y1314 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.625  </div></td><td class=\"c x1fd y1314 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">82.931  </div></td></tr><tr><td class=\"c x181 y1315 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">F.do ammortamento </div></td><td class=\"c x1fe y1315 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.621) </div></td><td class=\"c x1ff y1315 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.634) </div></td><td class=\"c x200 y1315 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(6.601) </div></td><td class=\"c x1fc y1315 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(2.068) </div></td><td class=\"c x1fd y1315 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(27.924) </div></td></tr><tr><td class=\"c x181 y1316 we2 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1fe y1316 w14d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">35.182  </div></td><td class=\"c x1ff y1316 w3e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.737  </div></td><td class=\"c x200 y1316 w148 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.531  </div></td><td class=\"c x1fc y1316 w47 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.557  </div></td><td class=\"c x1fd y1316 w14e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">55.007  </div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _f\"></span>2024 <span class=\"_ _28\"></span><span class=\"ff9\">la <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanzia<span class=\"_ _3\"></span>ria <span class=\"_ _f\"></span>legata <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>\u2019IFRS <span class=\"_ _f\"></span>16 <span class=\"_ _28\"></span>risulta <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span></span>56<span class=\"_ _3\"></span>.361<span class=\"_ _3\"></span> migliaia (contro <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>60.759 <span class=\"_ _3\"></span>migliaia al<span class=\"_ _3\"></span> 31 <span class=\"_ _3\"></span>dicembre 2<span class=\"_ _3\"></span>023), a fro<span class=\"_ _3\"></span>nte d<span class=\"_ _3\"></span>i incrementi <span class=\"_ _3\"></span>di euro <span class=\"_ _8\"></span>12.267 migliaia <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> nuovi co<span class=\"_ _3\"></span>ntratti <span class=\"_ _3\"></span>stipulati <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>rso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2024<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>decrement<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i euro <span class=\"_ _8\"></span>14.624 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>per paga<span class=\"_ _3\"></span>menti d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> euro 2.041 migliaia<span class=\"_ _3\"></span> per riduzioni a se<span class=\"_ _3\"></span>guito di interruz<span class=\"_ _3\"></span>ione dei contratti di<span class=\"_ _3\"></span> affitto/<span class=\"_ _8\"></span>noleggio. Alla data del 31<span class=\"_ _3\"></span> dicembre il tasso medio po<span class=\"_ _3\"></span>nderato in e<span class=\"_ _3\"></span>ssere sui contratt<span class=\"_ _3\"></span>i risulta pari al <span class=\"_ _8\"></span>4,72<span class=\"ls3f\">%.</span> Per <span class=\"_ _b\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _b\"></span>l\u2019ap<span class=\"_ _3\"></span>plicazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>ha <span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sign<span class=\"_ _3\"></span>ificativo <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>ter<span class=\"_ _3\"></span>mini <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>posizione <span class=\"_ _2\"></span>finanziar<span class=\"_ _3\"></span>ia netta <span class=\"_ _2a\"> </span>e <span class=\"_ _14\"> </span>di <span class=\"_ _2a\"> </span>Adjusted <span class=\"_ _2a\"> </span>EBI<span class=\"_ _3\"></span>TDA <span class=\"_ _14\"> </span>stant<span class=\"_ _3\"></span>e <span class=\"_ _14\"> </span>l<span class=\"_ _3\"></span>\u2019esistenza <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>numerosi <span class=\"_ _2a\"> </span>contratti <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>concessione <span class=\"_ _2a\"> </span>e/o <span class=\"_ _2a\"> </span>affitto <span class=\"_ _2a\"> </span>di<span class=\"_ _89\"> </span> magazzini/posti <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>mercati <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rtofrutticoli, <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>easing <span class=\"_ _8\"></span>operativi <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>quinta <span class=\"_ _8\"></span>nave <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sulla <span class=\"_ _8\"></span>flotta<span class=\"_ _89\"> </span>contenitori <span class=\"_ _2b\"> </span>\u201cre<span class=\"_ _3\"></span>efer\u201d <span class=\"_ _2b\"> </span>della  societ\u00e0 <span class=\"_ _20\"> </span>armatoriale, <span class=\"_ _2b\"> </span>con <span class=\"_ _20\"> </span>un <span class=\"_ _20\"> </span>impatto <span class=\"_ _2b\"> </span>dell\u2019Adjusted<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>EBITDA <span class=\"_ _20\"> </span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>euro <span class=\"_ _2b\"> </span>17<span class=\"_ _3\"></span>.412<span class=\"_ _89\"> </span></span>migliaia contro euro 1<span class=\"_ _3\"></span>6.514 <span class=\"_ _3\"></span>migliaia <span class=\"ff9\">dell\u2019eserc<span class=\"_ _3\"></span>izio 202</span>3.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-767": {
   "value": "NOTA <span class=\"_ _d\"> </span>4. <span class=\"_ _d\"> </span>Partecipazioni <span class=\"_ _d\"> </span>contabilizza<span class=\"_ _2\"></span>te <span class=\"_ _9\"> </span>con<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>il <span class=\"_ _d\"> </span>metodo <span class=\"_ _d\"> </span>del<span class=\"_ _89\"> </span> patrimonio nett<span class=\"_ _2\"></span>o <table class=\"s w36c h20f\" id=\"_8f34739a-ff4a-47f8-821e-df9e3ec4f80a\"><tr><td></td><td class=\"c x201 y1318 w36d h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Agricola<span class=\"_ _89\"> </span></div></td><td class=\"c x202 y1319 w36e h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Tirrenofruit<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1319 w36f h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Mo\u00f1o<span class=\"_ _89\"> </span></div></td><td class=\"c x204 y1319 w370 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Bonaoro</div></td><td class=\"c x205 y1318 w371 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Fruport<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y131a w14f h13d\"><div class=\"t m0 xa h57 yabf ff3 fs0 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ff4\"> </span></div></td><td class=\"c x201 y131b w372 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Azzurra<span class=\"_ _89\"> </span></div></td><td class=\"c x202 y131c w373 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.r.l.<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y131c w374 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Azul S.A.<span class=\"_ _89\"> </span></div></td><td class=\"c x204 y131c w375 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.L.U.<span class=\"_ _89\"> </span></div></td><td class=\"c x205 y131b w376 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Tarragona<span class=\"_ _89\"> </span></div></td><td class=\"c x206 y131a w151 h13d\"><div class=\"t m0 xa h57 yabf ff4 fs0 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x201 y131d w373 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.r.l.<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x205 y131d w377 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.L.<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y131f w378 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">Saldo 31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x207 y1320 w150 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.844 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1320 w108 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.724 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1320 w150 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">3.560 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1320 w9b h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.602 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1320 wbd h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.851 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1320 w151 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">20.581 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x188 y1321 w379 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1322 w14f h15\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Utile/ perdita<span class=\"_ _3\"></span> </div></td><td class=\"c x207 y1322 w150 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.076 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1322 w108 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">283 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1322 w150 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1322 w9b h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">27 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1322 wbd h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">660 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1322 w151 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.047 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1323 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x207 y1323 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1323 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1323 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1323 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1323 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1323 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1324 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x207 y1324 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1324 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1324 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1324 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1324 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1324 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1325 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x207 y1325 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1325 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(160)<span class=\"fs0\"> </span></div></td><td class=\"c x209 y1325 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1325 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1325 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(490)<span class=\"fs0\"> </span></div></td><td class=\"c x206 y1325 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(650)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1326 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x207 y1326 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">110 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1326 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1326 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">291 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1326 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2)<span class=\"fs0\"> </span></div></td><td class=\"c x20b y1326 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1326 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls33 ws0\">399 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1327 w378 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">Saldo 31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x207 y1328 w150 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">12.031 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1328 w108 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.847 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1328 w150 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">3.850 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1328 w9b hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.628 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1328 wbd hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.022 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1328 w151 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">22.378 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x188 y116b w37a h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>La <span class=\"_ _3\"></span>tabella <span class=\"_ _8\"></span>illustra <span class=\"_ _3\"></span>l\u2019increm<span class=\"_ _3\"></span>ento <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _8\"></span>contabilizzate <span class=\"_ _8\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>euro<span class=\"_ _89\"> </span> 1.796 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>originato <span class=\"_ _f\"></span>principalmente <span class=\"_ _f\"></span>dai<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>pos<span class=\"_ _3\"></span>itivi <span class=\"_ _f\"></span>risultati <span class=\"_ _f\"></span>pro-<span class=\"_ _3\"></span>quota <span class=\"_ _f\"></span>conseguiti <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>specialmente<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span> quello <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Agricola <span class=\"_ _26\"> </span>Azzurra <span class=\"_ _26\"> </span>S.r.l., <span class=\"_ _e\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _25\"> </span>acqu<span class=\"_ _3\"></span>isita, <span class=\"_ _26\"> </span>cos\u00ec <span class=\"_ _25\"> </span>come <span class=\"_ _25\"> </span>anche <span class=\"_ _25\"> </span>Tirreno<span class=\"_ _3\"></span>fruit <span class=\"_ _25\"> </span>S.r.l., <span class=\"_ _25\"> </span>nel <span class=\"_ _26\"> </span>quadro <span class=\"_ _25\"> </span>del<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> rafforzamento <span class=\"_ _e\"> </span>della <span class=\"_ _25\"> </span>posizione <span class=\"_ _e\"> </span>strategica <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _e\"> </span>relativam<span class=\"_ _3\"></span>ente <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>commercializzaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> ortofrutticoli <span class=\"_ _3\"></span>nazionali <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nfronti d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>canale <span class=\"_ _3\"></span>GDO. <span class=\"_ _8\"></span>Concorrono <span class=\"_ _3\"></span>poi <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>comples<span class=\"_ _3\"></span>siva d<span class=\"_ _3\"></span>i<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>voc<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> in esame l\u2019avvenuta d<span class=\"_ _3\"></span>istribuzione di d<span class=\"_ _3\"></span>ividenti ed altre <span class=\"_ _3\"></span>variazioni minori.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Al 31 dicembre <span class=\"_ _3\"></span>2024 i<span class=\"_ _3\"></span> dividendi <span class=\"_ _3\"></span>percepiti dalle<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _3\"></span>contabilizzate con <span class=\"_ _3\"></span>il metodo d<span class=\"_ _3\"></span>el patrimonio <span class=\"_ _3\"></span>netto sono<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> pari ad euro 650 m<span class=\"_ _3\"></span>igliaia.<span class=\"_ _89\"> </span> Per <span class=\"_ _2\"></span><span class=\"ff9\">le suddette <span class=\"_ _2\"></span>partecipazio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si rilevano <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>icatori dell\u2019impairment.<span class=\"ff1\"> </span>Si <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>imanda al <span class=\"_ _2\"></span>paragrafo <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>Impairment<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>test\u201d<span class=\"_ _89\"> </span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-715": {
   "value": "NOTA <span class=\"_ _d\"> </span>4. <span class=\"_ _d\"> </span>Partecipazioni <span class=\"_ _d\"> </span>contabilizza<span class=\"_ _2\"></span>te <span class=\"_ _9\"> </span>con<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>il <span class=\"_ _d\"> </span>metodo <span class=\"_ _d\"> </span>del<span class=\"_ _89\"> </span>patrimonio nett<span class=\"_ _2\"></span>o<table class=\"s w36c h20f\" id=\"_8f34739a-ff4a-47f8-821e-df9e3ec4f80a\"><tr><td></td><td class=\"c x201 y1318 w36d h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Agricola<span class=\"_ _89\"> </span></div></td><td class=\"c x202 y1319 w36e h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Tirrenofruit<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1319 w36f h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Mo\u00f1o<span class=\"_ _89\"> </span></div></td><td class=\"c x204 y1319 w370 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Bonaoro</div></td><td class=\"c x205 y1318 w371 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Fruport<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y131a w14f h13d\"><div class=\"t m0 xa h57 yabf ff3 fs0 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ff4\"> </span></div></td><td class=\"c x201 y131b w372 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Azzurra<span class=\"_ _89\"> </span></div></td><td class=\"c x202 y131c w373 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.r.l.<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y131c w374 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Azul S.A.<span class=\"_ _89\"> </span></div></td><td class=\"c x204 y131c w375 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.L.U.<span class=\"_ _89\"> </span></div></td><td class=\"c x205 y131b w376 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Tarragona<span class=\"_ _89\"> </span></div></td><td class=\"c x206 y131a w151 h13d\"><div class=\"t m0 xa h57 yabf ff4 fs0 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x201 y131d w373 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.r.l.<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x205 y131d w377 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.L.<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y131f w378 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">Saldo 31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x207 y1320 w150 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.844 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1320 w108 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.724 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1320 w150 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">3.560 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1320 w9b h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.602 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1320 wbd h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.851 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1320 w151 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">20.581 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x188 y1321 w379 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1322 w14f h15\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Utile/ perdita<span class=\"_ _3\"></span> </div></td><td class=\"c x207 y1322 w150 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.076 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1322 w108 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">283 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1322 w150 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1322 w9b h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">27 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1322 wbd h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">660 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1322 w151 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.047 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1323 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x207 y1323 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1323 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1323 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1323 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1323 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1323 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1324 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x207 y1324 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1324 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1324 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1324 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1324 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1324 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1325 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x207 y1325 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1325 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(160)<span class=\"fs0\"> </span></div></td><td class=\"c x209 y1325 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1325 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1325 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(490)<span class=\"fs0\"> </span></div></td><td class=\"c x206 y1325 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(650)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1326 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x207 y1326 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">110 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1326 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1326 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">291 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1326 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2)<span class=\"fs0\"> </span></div></td><td class=\"c x20b y1326 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1326 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls33 ws0\">399 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1327 w378 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">Saldo 31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x207 y1328 w150 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">12.031 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1328 w108 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.847 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1328 w150 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">3.850 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1328 w9b hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.628 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1328 wbd hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.022 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1328 w151 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">22.378 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x188 y116b w37a h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>La <span class=\"_ _3\"></span>tabella <span class=\"_ _8\"></span>illustra <span class=\"_ _3\"></span>l\u2019increm<span class=\"_ _3\"></span>ento <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _8\"></span>contabilizzate <span class=\"_ _8\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>euro<span class=\"_ _89\"> </span>1.796 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>originato <span class=\"_ _f\"></span>principalmente <span class=\"_ _f\"></span>dai<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>pos<span class=\"_ _3\"></span>itivi <span class=\"_ _f\"></span>risultati <span class=\"_ _f\"></span>pro-<span class=\"_ _3\"></span>quota <span class=\"_ _f\"></span>conseguiti <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>specialmente<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>quello <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Agricola <span class=\"_ _26\"> </span>Azzurra <span class=\"_ _26\"> </span>S.r.l., <span class=\"_ _e\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _25\"> </span>acqu<span class=\"_ _3\"></span>isita, <span class=\"_ _26\"> </span>cos\u00ec <span class=\"_ _25\"> </span>come <span class=\"_ _25\"> </span>anche <span class=\"_ _25\"> </span>Tirreno<span class=\"_ _3\"></span>fruit <span class=\"_ _25\"> </span>S.r.l., <span class=\"_ _25\"> </span>nel <span class=\"_ _26\"> </span>quadro <span class=\"_ _25\"> </span>del<span class=\"_ _89\"> </span>rafforzamento <span class=\"_ _e\"> </span>della <span class=\"_ _25\"> </span>posizione <span class=\"_ _e\"> </span>strategica <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _e\"> </span>relativam<span class=\"_ _3\"></span>ente <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>commercializzaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>ortofrutticoli <span class=\"_ _3\"></span>nazionali <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nfronti d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>canale <span class=\"_ _3\"></span>GDO. <span class=\"_ _8\"></span>Concorrono <span class=\"_ _3\"></span>poi <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>comples<span class=\"_ _3\"></span>siva d<span class=\"_ _3\"></span>i<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>voc<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>in esame l\u2019avvenuta d<span class=\"_ _3\"></span>istribuzione di d<span class=\"_ _3\"></span>ividenti ed altre <span class=\"_ _3\"></span>variazioni minori.<span class=\"_ _89\"> </span>Al 31 dicembre <span class=\"_ _3\"></span>2024 i<span class=\"_ _3\"></span> dividendi <span class=\"_ _3\"></span>percepiti dalle<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _3\"></span>contabilizzate con <span class=\"_ _3\"></span>il metodo d<span class=\"_ _3\"></span>el patrimonio <span class=\"_ _3\"></span>netto sono<span class=\"_ _89\"> </span>pari ad euro 650 m<span class=\"_ _3\"></span>igliaia.<span class=\"_ _89\"> </span>Per <span class=\"_ _2\"></span><span class=\"ff9\">le suddette <span class=\"_ _2\"></span>partecipazio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si rilevano <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>icatori dell\u2019impairment.<span class=\"ff1\"> </span>Si <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>imanda al <span class=\"_ _2\"></span>paragrafo <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>Impairment<span class=\"_ _89\"> </span></span>test\u201d<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-744": {
   "value": "NOTA <span class=\"_ _d\"> </span>4. <span class=\"_ _d\"> </span>Partecipazioni <span class=\"_ _d\"> </span>contabilizza<span class=\"_ _2\"></span>te <span class=\"_ _9\"> </span>con<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>il <span class=\"_ _d\"> </span>metodo <span class=\"_ _d\"> </span>del<span class=\"_ _89\"> </span>patrimonio nett<span class=\"_ _2\"></span>o<table class=\"s w36c h20f\" id=\"_8f34739a-ff4a-47f8-821e-df9e3ec4f80a\"><tr><td></td><td class=\"c x201 y1318 w36d h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Agricola<span class=\"_ _89\"> </span></div></td><td class=\"c x202 y1319 w36e h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Tirrenofruit<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1319 w36f h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Mo\u00f1o<span class=\"_ _89\"> </span></div></td><td class=\"c x204 y1319 w370 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Bonaoro</div></td><td class=\"c x205 y1318 w371 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Fruport<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y131a w14f h13d\"><div class=\"t m0 xa h57 yabf ff3 fs0 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ff4\"> </span></div></td><td class=\"c x201 y131b w372 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Azzurra<span class=\"_ _89\"> </span></div></td><td class=\"c x202 y131c w373 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.r.l.<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y131c w374 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Azul S.A.<span class=\"_ _89\"> </span></div></td><td class=\"c x204 y131c w375 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.L.U.<span class=\"_ _89\"> </span></div></td><td class=\"c x205 y131b w376 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">Tarragona<span class=\"_ _89\"> </span></div></td><td class=\"c x206 y131a w151 h13d\"><div class=\"t m0 xa h57 yabf ff4 fs0 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x201 y131d w373 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.r.l.<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x205 y131d w377 h210\"><div class=\"t m0 x185 h57 y1317 ff4 fs0 fc2 sc0 ls0 ws0\">S.L.<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y131f w378 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">Saldo 31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x207 y1320 w150 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">10.844 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1320 w108 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.724 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1320 w150 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">3.560 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1320 w9b h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.602 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1320 wbd h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.851 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1320 w151 h44\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">20.581 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x188 y1321 w379 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1322 w14f h15\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Utile/ perdita<span class=\"_ _3\"></span> </div></td><td class=\"c x207 y1322 w150 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.076 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1322 w108 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">283 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1322 w150 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1322 w9b h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">27 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1322 wbd h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">660 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1322 w151 h15\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.047 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1323 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x207 y1323 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1323 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1323 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1323 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1323 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1323 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1324 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x207 y1324 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1324 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1324 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1324 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1324 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1324 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1325 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x207 y1325 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1325 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(160)<span class=\"fs0\"> </span></div></td><td class=\"c x209 y1325 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1325 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1325 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(490)<span class=\"fs0\"> </span></div></td><td class=\"c x206 y1325 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(650)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1326 w14f h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x207 y1326 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">110 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1326 w108 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1326 w150 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">291 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1326 w9b h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2)<span class=\"fs0\"> </span></div></td><td class=\"c x20b y1326 wbd h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1326 w151 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls33 ws0\">399 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1327 w378 h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">Saldo 31 dicembre<span class=\"_ _89\"> </span></div></td><td class=\"c x207 y1328 w150 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">12.031 <span class=\"fs0\"> </span></div></td><td class=\"c x208 y1328 w108 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.847 <span class=\"fs0\"> </span></div></td><td class=\"c x209 y1328 w150 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">3.850 <span class=\"fs0\"> </span></div></td><td class=\"c x20a y1328 w9b hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.628 <span class=\"fs0\"> </span></div></td><td class=\"c x20b y1328 wbd hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">2.022 <span class=\"fs0\"> </span></div></td><td class=\"c x206 y1328 w151 hf6\"><div class=\"t m0 xa h2 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">22.378 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x188 y116b w37a h211\"><div class=\"t m0 x185 h2 y131e ff6 fs0 fc4 sc0 ls0 ws0\">2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>La <span class=\"_ _3\"></span>tabella <span class=\"_ _8\"></span>illustra <span class=\"_ _3\"></span>l\u2019increm<span class=\"_ _3\"></span>ento <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _8\"></span>contabilizzate <span class=\"_ _8\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>euro<span class=\"_ _89\"> </span>1.796 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>originato <span class=\"_ _f\"></span>principalmente <span class=\"_ _f\"></span>dai<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>pos<span class=\"_ _3\"></span>itivi <span class=\"_ _f\"></span>risultati <span class=\"_ _f\"></span>pro-<span class=\"_ _3\"></span>quota <span class=\"_ _f\"></span>conseguiti <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>specialmente<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>a<span class=\"_ _89\"> </span>quello <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Agricola <span class=\"_ _26\"> </span>Azzurra <span class=\"_ _26\"> </span>S.r.l., <span class=\"_ _e\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _25\"> </span>acqu<span class=\"_ _3\"></span>isita, <span class=\"_ _26\"> </span>cos\u00ec <span class=\"_ _25\"> </span>come <span class=\"_ _25\"> </span>anche <span class=\"_ _25\"> </span>Tirreno<span class=\"_ _3\"></span>fruit <span class=\"_ _25\"> </span>S.r.l., <span class=\"_ _25\"> </span>nel <span class=\"_ _26\"> </span>quadro <span class=\"_ _25\"> </span>del<span class=\"_ _89\"> </span>rafforzamento <span class=\"_ _e\"> </span>della <span class=\"_ _25\"> </span>posizione <span class=\"_ _e\"> </span>strategica <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _e\"> </span>relativam<span class=\"_ _3\"></span>ente <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>commercializzaz<span class=\"_ _3\"></span>ione <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>ortofrutticoli <span class=\"_ _3\"></span>nazionali <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nfronti d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>canale <span class=\"_ _3\"></span>GDO. <span class=\"_ _8\"></span>Concorrono <span class=\"_ _3\"></span>poi <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>comples<span class=\"_ _3\"></span>siva d<span class=\"_ _3\"></span>i<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>voc<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>in esame l\u2019avvenuta d<span class=\"_ _3\"></span>istribuzione di d<span class=\"_ _3\"></span>ividenti ed altre <span class=\"_ _3\"></span>variazioni minori.<span class=\"_ _89\"> </span>Al 31 dicembre <span class=\"_ _3\"></span>2024 i<span class=\"_ _3\"></span> dividendi <span class=\"_ _3\"></span>percepiti dalle<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _3\"></span>contabilizzate con <span class=\"_ _3\"></span>il metodo d<span class=\"_ _3\"></span>el patrimonio <span class=\"_ _3\"></span>netto sono<span class=\"_ _89\"> </span>pari ad euro 650 m<span class=\"_ _3\"></span>igliaia.<span class=\"_ _89\"> </span>Per <span class=\"_ _2\"></span><span class=\"ff9\">le suddette <span class=\"_ _2\"></span>partecipazio<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si rilevano <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>icatori dell\u2019impairment.<span class=\"ff1\"> </span>Si <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>imanda al <span class=\"_ _2\"></span>paragrafo <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>Impairment<span class=\"_ _89\"> </span></span>test\u201d<span class=\"_ _89\"> </span>La riserva delle rivalutazion<span class=\"_ _3\"></span>i dei piani a benefici <span class=\"ff9\">def<span class=\"_ _3\"></span>initi, costituita in conformit\u00e0 all\u2019applicazione del<span class=\"_ _3\"></span>lo IAS 19,<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>\u00e8 variata rispetto al<span class=\"_ _3\"></span> 31 dicembre 20<span class=\"_ _3\"></span>23 di euro 21<span class=\"_ _3\"></span>2 migliaia.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> L\u2019assemblea <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>Azio<span class=\"_ _3\"></span>nisti <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>29 <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>prile <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>deliberat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di d<span class=\"_ _3\"></span>estinare <span class=\"_ _3\"></span>l\u2019utile <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>esercizio <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> 22.165  miglia<span class=\"_ _3\"></span>ia  come <span class=\"_ _e\"> </span>da <span class=\"_ _3e\"> </span>propost<span class=\"_ _3\"></span>a  del<span class=\"_ _3\"></span>  Consiglio<span class=\"_ _3\"></span>  di <span class=\"_ _e\"> </span>Amministrazione <span class=\"_ _e\"> </span>ed  in <span class=\"_ _e\"> </span>particolare  d<span class=\"_ _3\"></span>i  distrib<span class=\"_ _3\"></span>uire  un<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> dividendo <span class=\"_ _3\"></span>monetario <span class=\"_ _3\"></span>ord<span class=\"_ _3\"></span>inario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span><span><span class=\"gs25\" id=\"__21\">0,6 0</span></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>azione, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>lordo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>ritenuta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iserva <span class=\"_ _3\"></span>di l<span class=\"_ _3\"></span>egge, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ciascuna<span class=\"_ _89\"> </span> azione esistente ed<span class=\"_ _3\"></span> avente d<span class=\"_ _3\"></span>iritto al dividendo<span class=\"_ _3\"></span>, con esclusione <span class=\"_ _3\"></span>quindi dal com<span class=\"_ _3\"></span>puto di n. 753<span class=\"_ _3\"></span>.137 azioni prop<span class=\"_ _3\"></span>rie<span class=\"_ _89\"> </span> possedute <span class=\"_ _3\"></span>dalla <span class=\"_ _8\"></span>societ\u00e0, <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>div<span class=\"_ _3\"></span>idendo <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>plessivo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>10.158 <span class=\"_ _8\"></span>migl<span class=\"_ _8\"></span>iaia. <span class=\"_ _3\"></span>Lo <span class=\"_ _8\"></span>stacco <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>edola <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>avvenuto <span class=\"_ _3\"></span>il<span class=\"_ _89\"> </span> 13 maggio 2024, la record<span class=\"_ _3\"></span> date il 14 mag<span class=\"_ _3\"></span>gio ed il pagam<span class=\"_ _3\"></span>ento \u00e8 stato effettu<span class=\"_ _3\"></span>ato a partire dal 1<span class=\"_ _3\"></span>5 maggio 2024.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> NOTA <span class=\"_ _34\"> </span>28<span class=\"ls9e\">. <span class=\"_ _1e\"> </span></span>Altri <span class=\"_ _34\"> </span>proventi/one<span class=\"_ _2\"></span>ri <span class=\"_ _34\"> </span>da <span class=\"_ _34\"> </span>partecipazioni <span class=\"_ _1e\"> </span>e <span class=\"_ _34\"> </span>quota dell\u2019utile/perd<span class=\"_ _2\"></span>ita <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>partecipa<span class=\"_ _2\"></span>zioni <span class=\"_ _8\"></span>contabilizza<span class=\"_ _2\"></span>te <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>metod<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> del patrimonio <span class=\"_ _2\"></span>netto <table class=\"s w3ef h23e\" id=\"_61e6e393-47dd-448f-bcf1-d5a3496daee8\"><tr><td class=\"c x181 y14e9 wa h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y14e9 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y14e9 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1bb y14e9 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14ea wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x1d9 y14ea w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">16  </div></td><td class=\"c x1e6 y14ea w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">519  </div></td><td class=\"c x1bb y14ea w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(503) </div></td></tr><tr><td class=\"c x181 y14eb wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Risultato pro-quota societ\u00e0 ad equity </div></td><td class=\"c x1d9 y14eb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.047  </div></td><td class=\"c x1e6 y14eb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.614  </div></td><td class=\"c x1bb y14eb w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">432  </div></td></tr><tr><td class=\"c x181 y14ec wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rivalutazioni di titoli e partecipazioni </div></td><td class=\"c x1d9 y14ec w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y14ec w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls2a ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x1bb y14ec w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls2a ws0\">1 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14ed wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazioni di titoli e partecipazioni </div></td><td class=\"c x1d9 y14ed w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1e6 y14ed w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1bb y14ed w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14ee wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Risultato di negoziazione titoli e partecipazioni </div></td><td class=\"c x1d9 y14ee w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">41  </div></td><td class=\"c x1e6 y14ee w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"ls0\"> </span></div></td><td class=\"c x1bb y14ee w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">37  </div></td></tr><tr><td class=\"c x188 y14ef w3f0 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Altri proventi/oneri da partecipazioni e quota<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y14f0 w3f1 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">dell'utile di partecipazioni contabilizzate con il<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y14f1 w152 h164\"><div class=\"t m0 xa h14 yd57 ff6 fs7 fc4 sc0 ls0 ws0\">2.107  </div></td><td class=\"c x1e6 y14f1 w152 h164\"><div class=\"t m0 xa h14 yd57 ff6 fs7 fc4 sc0 ls0 ws0\">2.138  </div></td><td class=\"c x1bb y14f1 w153 h164\"><div class=\"t m0 xa h14 yd57 ff6 fs7 fc4 sc0 ls0 ws0\">(32) </div></td></tr><tr><td class=\"c x188 y116b w3f2 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">metodo del patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>La <span class=\"_ _2\"></span>variazione<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dell\u2019ammont<span class=\"_ _3\"></span>are della <span class=\"_ _b\"></span>voc<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>\u201cAl<span class=\"_ _3\"></span>tri p<span class=\"_ _2\"></span>rov<span class=\"_ _3\"></span>enti/oneri <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>a partecipaz<span class=\"_ _3\"></span>ioni <span class=\"_ _2\"></span>e della <span class=\"_ _2\"></span>quota dell\u2019utile/perdita di <span class=\"_ _3\"></span>partecipaz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>contabiliz<span class=\"_ _3\"></span>zate <span class=\"_ _3\"></span>con <span class=\"_ _8\"></span>il m<span class=\"_ _3\"></span>etodo <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etto\u201d <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>essenzialme<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>riferita <span class=\"_ _8\"></span>al<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _3\"></span>minor <span class=\"_ _8\"></span>valore </span>di <span class=\"_ _2b\"> </span>dividendi <span class=\"_ _2b\"> </span>terzi <span class=\"_ _2b\"> </span>perc<span class=\"_ _3\"></span>epiti, <span class=\"_ _2b\"> </span>infatti <span class=\"_ _2b\"> </span>nel <span class=\"_ _20\"> </span>2023 <span class=\"_ _2b\"> </span>la <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>Citrumed <span class=\"_ _2b\"> </span>aveva <span class=\"_ _2b\"> </span>erogat<span class=\"_ _3\"></span>o <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>dividendo <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>502 migliaia, <span class=\"_ _3\"></span>parzialmente <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mpensata <span class=\"_ _3\"></span>dalla<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ril<span class=\"_ _3\"></span>evazione <span class=\"_ _3\"></span>pro<span class=\"_ _3\"></span>-quota <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _3\"></span>collegate <span class=\"_ _3\"></span>consolidat<span class=\"_ _3\"></span>e con il metodo del patr<span class=\"_ _3\"></span>imonio netto<span class=\"_ _3\"></span> come dettagliate all<span class=\"_ _3\"></span>a Nota 4<span class=\"_ _8\"></span><span class=\"ls1b\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-787": {
   "value": "NOTA 5. Atti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>it\u00e0 finanziari<span class=\"_ _2\"></span>e non correnti  <table class=\"s w37b h212\" id=\"_135d6140-7f4f-4fcb-9629-861653b11279\"><tr><td class=\"c x181 y1329 wa h30\"><div class=\"t m0 xa h57 ybf6 ff3 fs0 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _3\"></span> </div></td><td class=\"c x1bb y1329 w153 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">Variazione<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 y132a wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132a w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132b wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132b w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls33 ws0\">369 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132c wa h13\"><div class=\"t m0 xa h2 ybe1 ff6 fs0 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziari<span class=\"_ _3\"></span>e non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.664 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.291 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132c w153 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">373 <span class=\"fs0\"> </span></div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>sta <span class=\"_ _f\"></span>espone <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>altre <span class=\"_ _f\"></span>parteci<span class=\"_ _3\"></span>pazioni <span class=\"_ _f\"></span>minori <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>approssima <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>fair<span class=\"_ _89\"> </span> value, <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>depositi <span class=\"_ _2b\"> </span>cauzional<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>nonch\u00e9 <span class=\"_ _2b\"> </span>crediti <span class=\"_ _2b\"> </span>alt<span class=\"_ _3\"></span>ri <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span>versi <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _28\"> </span>term<span class=\"_ _3\"></span>ine <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>ei <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onfronti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>terzi <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _89\"> </span> collegate.  <span class=\"ff9\">L\u2019increme<span class=\"_ _3\"></span>nto  della  voce  \u201cAltre  att<span class=\"_ _3\"></span>ivit\u00e0  finanziarie  non  correnti\u201d<span class=\"_ _8\"></span></span>  di  euro  373  migl<span class=\"_ _3\"></span>iaia  <span class=\"ls22\">\u00e8  </span>legato<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> principalmente <span class=\"_ _28\"> </span><span class=\"ls2b\">da</span> <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>1.000<span class=\"_ _89\"> </span> <span class=\"_ _28\"></span>migliaia <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>accordo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pluriennale <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>somministrazione <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _28\"></span>fornitura <span class=\"_ _28\"></span>di<span class=\"_ _89\"> </span> platano <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>fornitor<span class=\"_ _3\"></span>e, <span class=\"_ _b\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _b\"></span>euro <span class=\"_ _2\"></span>185 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>ess<span class=\"_ _3\"></span>enzialm<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span> del <span class=\"_ _f\"></span>cambio, <span class=\"_ _28\"></span>parzialmente <span class=\"_ _f\"></span>compensato <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>riduzione <span class=\"_ _f\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>depositi <span class=\"_ _f\"></span>cau<span class=\"_ _3\"></span>zionali <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>461 <span class=\"_ _f\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>alla<span class=\"_ _89\"> </span> riduzione di euro <span class=\"ls13\">355</span> <span class=\"_ _3\"></span>migliaia dei <span class=\"_ _3\"></span>mark-<span class=\"ls23\">to</span>-mar<span class=\"_ _3\"></span>ket degli strumenti deri<span class=\"_ _3\"></span>vati di copert<span class=\"_ _3\"></span>ura sui tassi di interess<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>. NOTA 10. Altri crediti <span class=\"_ _2\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _2\"></span>i  <table class=\"s w37c h21a\" id=\"_cfe2ac42-38fe-43d9-82d7-2ef815d3fdc9\"><tr><td class=\"c x181 y1353 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1353 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1353 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1353 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1354 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Acconti a fornitori </div></td><td class=\"c x20c y1354 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.777  </div></td><td class=\"c x182 y1354 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.180  </div></td><td class=\"c x20d y1354 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(402) </div></td></tr><tr><td class=\"c x181 y1355 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti </div></td><td class=\"c x20c y1355 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.546  </div></td><td class=\"c x182 y1355 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.805  </div></td><td class=\"c x20d y1355 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.259) </div></td></tr><tr><td class=\"c x181 y1356 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ratei e risconti attivi </div></td><td class=\"c x20c y1356 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.463  </div></td><td class=\"c x182 y1356 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.586  </div></td><td class=\"c x20d y1356 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls12 ws0\">877 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1357 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y1357 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.910  </div></td><td class=\"c x182 y1357 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x20d y1357 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.898  </div></td></tr><tr><td class=\"c x181 y1358 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x20c y1358 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x182 y1358 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">14.582  </div></td><td class=\"c x20d y1358 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.114  </div></td></tr></table>Al 31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 la <span class=\"_ _3\"></span>posta <span class=\"_ _3\"></span>registra n<span class=\"_ _3\"></span>el co<span class=\"_ _3\"></span>mplesso u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>incremento<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>2.114 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>dovuto <span class=\"_ _3\"></span>all<span class=\"ff9\">\u2019</span>aument<span class=\"_ _3\"></span>o de<span class=\"ls0\">i <span class=\"_ _3\"></span><span class=\"ff9\">\u201c</span>Ratei <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>risconti <span class=\"_ _8\"></span>attivi<span class=\"ff9\">\u201d <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>877 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>2.898 <span class=\"_ _3\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>correnti<span class=\"_ _3\"></span> </span>per <span class=\"_ _26\"> </span>l\u2019iscrizione <span class=\"_ _26\"> </span>dei <span class=\"_ _26\"> </span>mark<span class=\"ff1\">-<span class=\"_ _3\"></span><span class=\"ls23\">to</span>-</span>market <span class=\"_ _26\"> </span>degli <span class=\"_ _26\"> </span>strumenti<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>finanziari <span class=\"_ _26\"> </span>derivati <span class=\"_ _26\"> </span>sull\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A<span class=\"_ _3\"></span>-ETS <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>sul <span class=\"_ _26\"> </span>cambio. <span class=\"_ _26\"> </span>La </span>variazione in aume<span class=\"_ _3\"></span>nto appena desc<span class=\"_ _3\"></span>ritta risulta parzial<span class=\"_ _3\"></span>mente compensata d<span class=\"_ _3\"></span>a un decremento<span class=\"_ _3\"></span> degli Altri Cred<span class=\"_ _3\"></span>iti per euro 1.259 miglia<span class=\"_ _3\"></span>ia e degli Acconti a forn<span class=\"_ _3\"></span>itori per e<span class=\"_ _3\"></span>uro 402 migliaia.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> Come gi\u00e0 segnalato nell<span class=\"ls22\">e </span>precedenti relazioni a partire dal bilancio 2017, il <span class=\"_ _2\"></span>sald<span class=\"_ _3\"></span>o <span class=\"ff9\">della posta \u201c</span>Altri c<span class=\"ff9\">rediti\u201d </span>non \u00e8 <span class=\"_ _8\"></span>influenzato <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>correlata <span class=\"_ _8\"></span>Argentina <span class=\"_ _8\"></span>S.r.l<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>8.000 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>in quanto integralmente svalu<span class=\"_ _3\"></span>tato (No<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>34<span class=\"ls18\">).</span> La posta \u201cRatei e ri<span class=\"_ _2\"></span>sco<span class=\"_ _3\"></span>nti attivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta allocazione di costi di competenza dell<span class=\"_ _3\"></span>\u2019esercizio successi<span class=\"_ _3\"></span>vo, tipicament<span class=\"_ _3\"></span>e spese assicurative, locaz<span class=\"_ _3\"></span>ioni, interessi. <span class=\"_ _8\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziari <span class=\"_ _8\"></span>iscritta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.972 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>(positiva) <span class=\"_ _8\"></span>espone <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span> variazione relativa <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>\u2019adeguamento al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> alla data <span class=\"_ _2\"></span>del 31 <span class=\"_ _2\"></span>dicembre 2024<span class=\"ff9\">, al <span class=\"_ _2\"></span>netto dell\u2019effetto fiscale <span class=\"_ _2\"></span>con<span class=\"_ _89\"> </span></span></span></span><span class=\"ffc\"><span class=\"ff1\"><span class=\"ff9\"><span class=\"_ _3\"></span> </span></span></span>indicazione <span class=\"_ _28\"></span>dello <span class=\"_ _f\"></span>stesso <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo, <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>derivato <span class=\"_ _28\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>bunker/EUA-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>66<span class=\"_ _89\"> </span> migliaia <span class=\"_ _8\"></span>(effetto <span class=\"_ _8\"></span>pos<span class=\"_ _3\"></span>itivo), <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>tass<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>703 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>(variazione <span class=\"_ _8\"></span>negativa) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>del<span class=\"_ _89\"> </span> derivato <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>per euro <span class=\"_ _b\"></span>2<span class=\"_ _3\"></span>.801 <span class=\"_ _2\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2\"></span>(variazion<span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _2\"></span><span class=\"ls0\">positiva)<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>conta<span class=\"_ _3\"></span>bilizzati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>met<span class=\"_ _3\"></span>odologia<span class=\"_ _89\"> </span></span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span>del cash flow hedging<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>NOTA 14<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 finanziarie<span class=\"_ _89\"> </span> L\u2019informativa su<span class=\"ff1\">lle<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _3\"></span> finanziarie d<span class=\"_ _3\"></span>escritta qu<span class=\"_ _3\"></span>i di seguito \u00e8<span class=\"_ _3\"></span> un<span class=\"_ _3\"></span>ica, comprend<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>quindi sia la <span class=\"_ _3\"></span>parte non<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>corrente che corrente d<span class=\"_ _3\"></span>e<span class=\"ls1a\">lle</span> stess<span class=\"_ _3\"></span>e, al fine di render<span class=\"_ _3\"></span>ne pi\u00f9 immediat<span class=\"_ _3\"></span>a la com<span class=\"_ _3\"></span>prensione<span class=\"ls1b\">. </span><span class=\"ls1b\"><span class=\"_ _3\"></span></span> L\u2019esposizione finanz<span class=\"_ _3\"></span>iaria si presenta c<span class=\"_ _3\"></span>ome segue:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h21f\" id=\"_e987743d-b990-4afe-9186-4e797d846202\"><tr><td class=\"c x181 y137e w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y137e w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y137f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (oltre i 12 mesi) </div></td><td class=\"c x20c y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x182 y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x20d y137f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td></tr><tr><td class=\"c x181 y1380 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine (oltre i 12 mesi) </div></td><td class=\"c x20c y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td class=\"c x182 y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td class=\"c x20d y1380 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.856) </div></td></tr><tr><td class=\"c x181 y1381 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) </div></td><td class=\"c x20c y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x182 y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x20d y1381 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(393) </div></td></tr><tr><td class=\"c x181 y1382 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 16 </div></td><td class=\"c x20c y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td class=\"c x182 y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td class=\"c x20d y1382 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.686) </div></td></tr><tr><td class=\"c x181 y1383 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (Non corrente) </div></td><td class=\"c x20c y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x182 y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x20d y1383 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">571  </div></td></tr><tr><td class=\"c x181 y1384 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di negoziazione (Non-corrente) </div></td><td class=\"c x20c y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x182 y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1384 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td></tr><tr><td class=\"c x181 y1385 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (Non corrente) </div></td><td class=\"c x20c y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x182 y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x20d y1385 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.335) </div></td></tr><tr><td class=\"c x181 y1386 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti </div></td><td class=\"c x20c y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td class=\"c x182 y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td class=\"c x20d y1386 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.670) </div></td></tr><tr><td class=\"c x181 y1387 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x20c y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x182 y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x20d y1387 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1388 w154 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche (parte corrente dei mutui)  </div></td><td class=\"c x20c y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x182 y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x20d y1388 w153 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">1.502  </div></td></tr><tr><td class=\"c x181 y1389 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x20c y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x182 y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x20d y1389 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.264  </div></td></tr><tr><td class=\"c x181 y138a w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (parte corrente) </div></td><td class=\"c x20c y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x182 y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x20d y138a w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(381) </div></td></tr><tr><td class=\"c x181 y138b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori IFRS 16 (parte corrente) </div></td><td class=\"c x20c y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x182 y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x20d y138b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.288  </div></td></tr><tr><td class=\"c x181 y138c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x20c y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x182 y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x20d y138c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.218  </div></td></tr><tr><td class=\"c x181 y138d w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (parte corrente) </div></td><td class=\"c x20c y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x20d y138d w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.057) </div></td></tr><tr><td class=\"c x181 y138e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (parte corrente) </div></td><td class=\"c x20c y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x182 y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x20d y138e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y138f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x182 y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x20d y138f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.835  </div></td></tr></table>La <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019esercizio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>20</span>24 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>18.835 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(fra<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>corrente <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>corre<span class=\"_ _3\"></span>nte) <span class=\"_ _8\"></span>riflette<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span> principali componenti <span class=\"_ _3\"></span>per lo pi\u00f9 legate ai f<span class=\"_ _3\"></span>inanziamenti a med<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>termine com<span class=\"_ _3\"></span>e qui sot<span class=\"_ _3\"></span>to dettagliate:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">erogazione <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>Capogrupp<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>giugno <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>nuovo <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>to <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span></span></span>2029 per euro 2.500<span class=\"_ _3\"></span> migliaia;<span class=\"_ _89\"> </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento, d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte dell<span class=\"_ _3\"></span>a Capogrup<span class=\"_ _3\"></span>po, delle rat<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>l finanziamento <span class=\"_ _3\"></span>ESG l<span class=\"_ _3\"></span>inked <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span>-2028 in <span class=\"_ _3\"></span>pool<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>per <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6.<span class=\"_ _3\"></span>890 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>nitamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>contabilizzazione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>174 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>quale<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> interesse <span class=\"_ _2\"></span>figurativo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>erivant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il metodo <span class=\"_ _b\"></span>del costo <span class=\"_ _2\"></span>ammortizzato.<span class=\"_ _89\"> </span> Si ri<span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rda come <span class=\"_ _2\"></span>su tale finanziamento siano in <span class=\"_ _2\"></span>essere copertur<span class=\"_ _3\"></span>e contro <span class=\"_ _2\"></span>il rischio di variazione <span class=\"_ _2\"></span>del tasso<span class=\"_ _89\"> </span> di interesse per una quota del 100% alla data del 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre, il cui valore di mark to market \u00e8 pari<span class=\"_ _3\"></span> ad<span class=\"_ _89\"> </span> euro 746 miglia<span class=\"_ _3\"></span>ia negativo. <span class=\"_ _3\"></span>Si segnala che tale fi<span class=\"_ _3\"></span>nanziamento \u00e8 asso<span class=\"_ _3\"></span>ggettato al ris<span class=\"_ _3\"></span>petto di covenant finanziari, <span class=\"_ _3\"></span>calcolat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziaria <span class=\"_ _3\"></span>netta <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>Adjusted <span class=\"_ _8\"></span>EBITDA e <span class=\"_ _8\"></span>posizione finanziaria netta e patr<span class=\"_ _3\"></span>imonio netto che<span class=\"_ _3\"></span> alla data d<span class=\"_ _3\"></span>el bilancio che risultano <span class=\"_ _3\"></span>pienamente risp<span class=\"_ _3\"></span>ettati;<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>81 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prestito <span class=\"_ _8\"></span>obbligazionario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>0.000 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>ed </span></span>il <span class=\"_ _3\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seconda <span class=\"_ _8\"></span>rata <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>conto <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5.000 <span class=\"_ _8\"></span>migliaia. <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>evid<span class=\"_ _3\"></span>enzia, <span class=\"_ _8\"></span>inoltre <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> prestito <span class=\"_ _8\"></span>obbligazionario<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necessita <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>risp<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>covenant<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>quali <span class=\"_ _f\"></span>rapporto <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posizion<span class=\"_ _3\"></span>e finanziaria netta ed Adjusted<span class=\"_ _3\"></span> EBITDA e posizione finanziaria<span class=\"_ _3\"></span> netta e patrimo<span class=\"_ _3\"></span>nio netto che alla data di riferimento risultano p<span class=\"_ _3\"></span>ienamente rispet<span class=\"_ _3\"></span>tati;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>rata <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.038 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>2022<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span></span></span>2027. Si <span class=\"_ _3\"></span>ricorda c<span class=\"_ _3\"></span>he su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>pertura IRS <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>100%<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>(originari <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5.500 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>liaia) il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>-to <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data del 31 dicembre 2024 <span class=\"_ _3\"></span>risulta positi<span class=\"_ _3\"></span>vo per euro <span class=\"_ _3\"></span><span class=\"ls17\">117</span> migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 57<span class=\"_ _3\"></span>3 migliaia della rat<span class=\"_ _3\"></span>a in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2021<span class=\"_ _8\"></span>-2025;  </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 77<span class=\"_ _3\"></span>8 migliaia dell<span class=\"_ _3\"></span>a rata in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2022<span class=\"_ _8\"></span>-2027; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 303 <span class=\"_ _3\"></span>migliaia d<span class=\"_ _3\"></span>ella rata in scade<span class=\"_ _3\"></span>nza di un finanzia<span class=\"_ _3\"></span>mento 2023<span class=\"_ _8\"></span>-2028; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare rimborso <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tital <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>rate del <span class=\"_ _2\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in pool <span class=\"_ _2\"></span>in scadenza <span class=\"_ _2\"></span>per<span class=\"_ _3\"></span> </span></span>euro 1.147 migliaia, un<span class=\"_ _3\"></span>itamente alla c<span class=\"_ _3\"></span>ontabilizzazione <span class=\"_ _3\"></span>di euro 15 miglia<span class=\"_ _3\"></span>ia quale interesse f<span class=\"_ _3\"></span>igurativo. Si segnala c<span class=\"_ _3\"></span>he su <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>esse<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> una c<span class=\"_ _3\"></span>opertu<span class=\"_ _3\"></span>ra contro <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio d<span class=\"_ _3\"></span>i va<span class=\"_ _3\"></span>riazione <span class=\"_ _3\"></span>del tasso<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i interesse per <span class=\"_ _2\"></span>una quota <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el 85% <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la data <span class=\"_ _2\"></span>del 31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre i<span class=\"_ _2\"></span>l cui v<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>ore di <span class=\"_ _2\"></span>mark to <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>arket \u00e8 <span class=\"_ _2\"></span>pari ad euro 279 migliaia positivo;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la stipula di due contratti di<span class=\"_ _3\"></span> mutuo 2024<span class=\"_ _3\"></span>-2030 da <span class=\"_ _3\"></span>parte della soc<span class=\"_ _3\"></span>iet\u00e0 Fruttital di rispettivamente <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro </span></span>3.000 migliaia ed <span class=\"_ _3\"></span>euro 5.000 mi<span class=\"_ _3\"></span>gliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _28\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _28\"></span>parte <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Cosiarma <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>rate <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>scadenza <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>per<span class=\"_ _3\"></span> </span></span>complessivi euro 38<span class=\"_ _3\"></span>5 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>Franc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>stato <span class=\"_ _3\"></span>avanzame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>lavori <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span>-<span class=\"_ _3\"></span>2029 </span></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>1.265 <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rate <span class=\"_ _f\"></span>mutui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>scadenza <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mplessivi <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span>7<span class=\"_ _3\"></span>83 migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>rimb<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>scadenza <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez <span class=\"_ _8\"></span>L\u00f3pez </span></span>S.A. <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>566 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>stipula <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span><span class=\"ls2b\">due</span> <span class=\"_ _f\"></span>nuovi <span class=\"_ _f\"></span>contratt<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024-2<span class=\"_ _3\"></span>029 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro 2.000 migliaia ed euro 4<span class=\"_ _3\"></span>.000 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>scadenza <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>rate <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>mutui <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Ca<span class=\"_ _3\"></span>pexo <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>1.006 </span></span>migliaia;  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _8\"></span>pagamento <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sc<span class=\"_ _3\"></span>adenza <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>mutui <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Blam<span class=\"_ _3\"></span>pin <span class=\"_ _3\"></span>Groupe <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> </span></span>8<span class=\"ls13\">38</span> migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">pagamenti sui leasi<span class=\"_ _3\"></span>ng finanziari da <span class=\"_ _3\"></span>parte di Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez L\u00f3pez S.A<span class=\"_ _3\"></span>. per euro <span class=\"_ _8\"></span><span class=\"ls27\">77</span>9 migliaia; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di leasin<span class=\"_ _3\"></span>g finanziari presso l<span class=\"_ _3\"></span>a societ\u00e0 Eur<span class=\"_ _3\"></span>ofrutas per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls17\">10</span> migliaia;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>imborso delle <span class=\"_ _b\"></span>ra<span class=\"_ _3\"></span>te di<span class=\"_ _2\"></span> leasing <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>messicana Productores <span class=\"_ _2\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _2\"></span>Jalisco<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>per euro </span></span>23<span class=\"ls0\"> migliaia ed ero<span class=\"_ _3\"></span>gazione per euro<span class=\"_ _3\"></span> 37 migliaia<span class=\"_ _3\"></span>; </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff9\">all\u2019interno <span class=\"ff1\">della voce altri d<span class=\"_ _2\"></span>ebiti finanziari la componente IFRS 16 ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> euro 56.361 migliaia,<span class=\"_ _3\"></span> </span></span></span>con <span class=\"_ _f\"></span>incrementi <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>12.267 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>legati <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>nuovi <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti, <span class=\"_ _f\"></span>rinnovi <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>adeguamenti<span class=\"_ _3\"></span> canoni  di  affit<span class=\"_ _3\"></span>to  stipulati <span class=\"_ _e\"> </span>nel  2024,  pagament<span class=\"_ _3\"></span>i  per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>14.624  miglia<span class=\"_ _3\"></span>ia  e  st<span class=\"_ _3\"></span>ralcio  per  chiusur<span class=\"_ _3\"></span>a anticipata di contratt<span class=\"_ _3\"></span>i per euro <span class=\"_ _3\"></span>2.041 migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">decremento  della <span class=\"_ _20\"> </span>voce <span class=\"_ _20\"> </span>quote  prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>a  p<span class=\"_ _2\"></span>agar<span class=\"_ _3\"></span>e  su <span class=\"_ _20\"> </span>acquisizioni  p<span class=\"_ _2\"></span>er  euro  5.335  migliaia, <span class=\"_ _20\"> </span>legato  al </span></span>pagamento <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>euro <span class=\"_ _26\"> </span>2<span class=\"_ _3\"></span>.000 <span class=\"_ _26\"> </span>migliaia <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>prima<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>tranche <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Ear<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>-out <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>Blampin <span class=\"_ _26\"> </span>G<span class=\"_ _3\"></span>roupe, <span class=\"_ _26\"> </span>alla contabilizzazione <span class=\"_ _20\"> </span>degli <span class=\"_ _20\"> </span>interessi  per <span class=\"_ _2b\"> </span>euro  2<span class=\"ls24\">92</span> <span class=\"_ _20\"> </span><span class=\"ff9\">migliaia <span class=\"_ _20\"> </span>legati <span class=\"_ _20\"> </span>all\u2019attualizzazione  degli <span class=\"_ _2b\"> </span>Earn<span class=\"_ _3\"></span></span>-out<span class=\"_ _3\"></span>, <span class=\"_ _20\"> </span>al pagamento per euro 3.853 migliaia della seconda tranche di Earn<span class=\"_ _3\"></span>-out a Capexo, alla contabilizzazione<span class=\"_ _3\"></span> degli interessi per euro<span class=\"_ _3\"></span> 188 migl<span class=\"_ _3\"></span>iaia legati all\u2019attu<span class=\"_ _3\"></span>alizzazione,<span class=\"_ _3\"></span><span class=\"ff1\"> alla c<span class=\"_ _3\"></span>ontabilizzazione degli<span class=\"_ _3\"></span> interessi pe<span class=\"_ _3\"></span>r </span>euro  <span class=\"ls28\">434</span>  miglia<span class=\"ff9\">ia  legati  a<span class=\"_ _3\"></span>ll\u2019attualizzaz<span class=\"_ _3\"></span>ione  della  Put/Call  e  all\u2019adeguame<span class=\"_ _3\"></span>nto  della  passivit\u00e0  d<span class=\"_ _3\"></span>ella </span>Put/Call per euro 3<span class=\"_ _3\"></span>90 migliaia.<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">con riferimento <span class=\"_ _2\"></span>ai mark <span class=\"_ _2\"></span>to market sui <span class=\"_ _2\"></span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di copertura si <span class=\"_ _2\"></span>segnala la contabilizzazione<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>mark-<span class=\"ls23\">to</span>-<span class=\"_ _89\"> </span></span></span>market <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ls13\">350</span> <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>negativi <span class=\"_ _f\"></span>(euro <span class=\"_ _f\"></span>396 <span class=\"_ _f\"></span>migliaia positivi <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7<span class=\"_ _3\"></span>46 <span class=\"_ _f\"></span>migliaia <span class=\"_ _28\"></span>negativi), <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>coperture <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>2.738 <span class=\"_ _f\"></span>migliaia positivi e la <span class=\"_ _2\"></span>contab<span class=\"_ _3\"></span>ilizzazione dei mark-<span class=\"ls23\">to</span>-market positivi sul bunker/EUA-ETS per euro 1<span class=\"ls46\">58</span> <span class=\"_ _2\"></span>migliaia.<span class=\"_ _89\"> </span>Si segnala come sui s<span class=\"_ _3\"></span>eguenti finanziam<span class=\"_ _3\"></span>enti esistano cla<span class=\"_ _3\"></span>usole di <span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201cC<span class=\"_ _3\"></span></span>hange of control<span class=\"_ _3\"></span><span class=\"ff9\">\u201d</span>:<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Prestito obbligazionario O<span class=\"_ _3\"></span>rsero di ori<span class=\"_ _3\"></span>ginari euro 30 m<span class=\"_ _3\"></span>ilioni, scadente <span class=\"_ _8\"></span>nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in P<span class=\"_ _3\"></span>ool Ors<span class=\"_ _3\"></span>ero di originari euro<span class=\"_ _3\"></span> <span class=\"ls24\">90</span> mil<span class=\"_ _3\"></span>ioni, scadente<span class=\"_ _3\"></span> nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento Orse<span class=\"_ _3\"></span>ro di originari eu<span class=\"_ _3\"></span>ro 4 milioni, scad<span class=\"_ _3\"></span>ente nel <span class=\"_ _3\"></span>2027;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento ipoteca<span class=\"_ _3\"></span>rio in Pool<span class=\"_ _3\"></span> Frutt<span class=\"_ _3\"></span>ital, di originari euro <span class=\"_ _3\"></span><span class=\"ls17\">15</span> milioni, sc<span class=\"_ _3\"></span>adente nel 2029<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in A<span class=\"_ _3\"></span>Z France di ori<span class=\"_ _3\"></span>ginari euro 1,4 m<span class=\"_ _3\"></span>ilioni scadenti nel 27<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e 1,3 milioni scad<span class=\"_ _3\"></span>enti nel 29;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in AZ France di originari euro 0,8 milioni scadente nel 2025, oltre al mutuo ipotecario<span class=\"_ _89\"> </span></span></span>di<span class=\"ls0\"> originari euro 1,65 mil<span class=\"_ _3\"></span>ioni scadente n<span class=\"_ _3\"></span>el 2029;<span class=\"_ _89\"> </span></span>Lo <span class=\"_ _2b\"> </span>scad<span class=\"_ _3\"></span>enziamento <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>bito <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermine <span class=\"_ _20\"> </span>nei <span class=\"_ _2b\"> </span>confront<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>banche <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _8\"></span>gli <span class=\"_ _2b\"> </span>altri <span class=\"_ _20\"> </span>finanziatori<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>3<span class=\"ls17\">1<span class=\"_ _89\"> </span></span>dicembre <span class=\"_ _8\"></span><span class=\"ls26\">20</span>23 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>dettagliato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguent<span class=\"_ _3\"></span>e, <span class=\"_ _8\"></span>ripartito <span class=\"_ _8\"></span>tra <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>non<span class=\"_ _89\"> </span>correnti, con queste ulti<span class=\"_ _3\"></span>me ulteriormente ri<span class=\"_ _3\"></span>partite fra quot<span class=\"_ _3\"></span>e cadenti entro/ol<span class=\"_ _3\"></span>tre i cinque anni.<table class=\"s w395 h220\" id=\"_d38dc87d-2fac-48e2-aaf4-1546b284a29f\"><tr><td class=\"c x181 y1390 w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x214 y1390 wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y1390 w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1390 w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.24 </div></td><td></td><td class=\"c x217 y1391 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\">-<span class=\"_ _89\"> </span></span></div></td><td class=\"c x218 y1390 w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.28 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y1392 w397 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.28<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1393 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1394 wda h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x215 y1394 w159 h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y1394 w15a h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td></td><td class=\"c x219 y1394 w15c h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x218 y1394 w15d h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1395 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1396 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1397 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x215 y1397 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x216 y1397 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td></td><td class=\"c x219 y1397 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">78.348  </div></td><td class=\"c x218 y1397 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.322  </div></td></tr><tr><td class=\"c x188 y1398 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1399 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y139a wda h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x215 y139a w159 h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x216 y139a w15a h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td></td><td class=\"c x219 y139a w15c h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x218 y139a w15d h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y139b w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139c w39c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y139d wda h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x215 y139d w159 h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x216 y139d w15a h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td></td><td class=\"c x219 y139d w15c h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">26.119  </div></td><td class=\"c x218 y139d w15d h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">21.785  </div></td></tr><tr><td class=\"c x188 y139e w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139f w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21a y13a0 w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x214 y13a1 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x215 y13a1 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x216 y13a1 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x21b y13a2 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13a1 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x218 y13a1 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a3 w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13a4 w158 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13a4 wda h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x215 y13a4 w159 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x216 y13a4 w15a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a4 w15c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a4 w15d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x215 y13a6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x216 y13a6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13a8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x215 y13a9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13a9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td></td><td class=\"c x219 y13a9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x218 y13a9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13aa w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13ab w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ac wda h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">218.666  </div></td><td class=\"c x215 y13ac w159 h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x216 y13ac w15a h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td></td><td class=\"c x219 y13ac w15c h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">142.983  </div></td><td class=\"c x218 y13ac w15d h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">23.107  </div></td></tr><tr><td class=\"c x188 y116b w3a6 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w395 h221\" id=\"_e3843dfc-50f4-42ec-bfca-8042d0565dbd\"><tr><td class=\"c x181 y13ad w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">V<span class=\"ff3\">alori in migliaia \u20ac</span> </div></td><td class=\"c x214 y13ad wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y13ad w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td class=\"c x216 y13ad w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td></td><td class=\"c x217 y13ae w3a7 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5-<span class=\"_ _89\"> </span></div></td><td class=\"c x218 y13ad w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y13af w3a8 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y13b0 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b1 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x215 y13b1 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y13b1 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td></td><td class=\"c x219 y13b1 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x218 y13b1 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b2 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b3 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b4 wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x215 y13b4 w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x216 y13b4 w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td></td><td class=\"c x219 y13b4 w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x218 y13b4 w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y13b5 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b6 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13b7 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">650  </div></td><td class=\"c x215 y13b7 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x216 y13b7 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td></td><td class=\"c x219 y13b7 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x218 y13b7 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b8 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b9 w3a9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-<span class=\"lsa0\">L </span>termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ba wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x215 y13ba w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x216 y13ba w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td></td><td class=\"c x219 y13ba w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x218 y13ba w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y13bb w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13bc w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13bd wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x215 y13bd w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13bd w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x21a y13be w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13bd w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x218 y13bd w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13bf w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21b y13c0 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13c1 w3aa h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati <span class=\"ls5c\">di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13c2 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x215 y13c2 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13c2 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td></td><td class=\"c x219 y13c2 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x218 y13c2 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c3 w3ab h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13c4 w158 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13c4 wda h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x215 y13c4 w159 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x216 y13c4 w15a h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c4 w15c h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c4 w15d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x215 y13c6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x216 y13c6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13c8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x215 y13c9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13c9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td></td><td class=\"c x219 y13c9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x218 y13c9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13ca w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13cc wda h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">199.831  </div></td><td class=\"c x215 y13cc w159 h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x216 y13cc w15a h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td></td><td class=\"c x219 y13cc w15c h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">121.914  </div></td><td class=\"c x218 y13cc w15d h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr><tr><td class=\"c x188 y116b w3ac h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w32d h225\" id=\"_738b146a-3fd3-4150-894d-7f6482a87d1b\"><tr><td class=\"c x181 y13eb w165 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x1d9 y13eb w166 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13eb wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13ec w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x224 y13ec w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ec w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y13ec wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td></tr><tr><td class=\"c x181 y13ed w167 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">B </div></td><td class=\"c x224 y13ed w168 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ed w166 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x183 y13ed wc h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x188 y13ee w3bf h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">C<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13ef w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td class=\"c x183 y13ef wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td></tr><tr><td class=\"c x188 y13f0 w3c0 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">D<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Liquidit\u00e0 (A + B + C)<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f1 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">88.666  </div></td><td class=\"c x183 y13f1 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">90.825  </div></td></tr><tr><td class=\"c x181 y13f2 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">E </div></td><td class=\"c x224 y13f2 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario corrente *  </div></td><td class=\"c x1d9 y13f2 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(17.400) </div></td><td class=\"c x183 y13f2 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(14.974) </div></td></tr><tr><td class=\"c x181 y13f3 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">F </div></td><td class=\"c x224 y13f3 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Parte corrente del debito finanziario non corrente ** </div></td><td class=\"c x1d9 y13f3 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(41.011) </div></td><td class=\"c x183 y13f3 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(37.602) </div></td></tr><tr><td class=\"c x181 y13f4 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">G </div></td><td class=\"c x224 y13f4 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente (E+F) </div></td><td class=\"c x1d9 y13f4 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(58.411) </div></td><td class=\"c x183 y13f4 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(52.576) </div></td></tr><tr><td class=\"c x181 y13f5 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">H </div></td><td class=\"c x224 y13f5 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente netto (G-D)  </div></td><td class=\"c x1d9 y13f5 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">30.254  </div></td><td class=\"c x183 y13f5 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">38.248  </div></td></tr><tr><td class=\"c x188 y13f6 w3c1 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">I<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario non corrente ***<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f7 w166 h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(126.419) </div></td><td class=\"c x183 y13f7 wc h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(146.090) </div></td></tr><tr><td class=\"c x181 y13f8 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x224 y13f8 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti di debito </div></td><td class=\"c x1d9 y13f8 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x183 y13f8 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td></tr><tr><td class=\"c x181 y13f9 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">K </div></td><td class=\"c x224 y13f9 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x1d9 y13f9 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x183 y13f9 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13fa w3c2 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">L<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario non corrente (I+J+K)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fb w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(141.419) </div></td><td class=\"c x183 y13fb wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(166.090) </div></td></tr><tr><td class=\"c x188 y116b w3c3 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">M<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento finanziario (H + L)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fc w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(111.165) </div></td><td class=\"c x183 y13fc wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(127.842) </div></td></tr></table>* Sono inclusi gli str<span class=\"_ _2\"></span>umenti di debito, ma \u00e8<span class=\"_ _2\"></span> esclusa la parte corr<span class=\"_ _2\"></span>ente del debito finanziario non cor<span class=\"_ _2\"></span>rente<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ** <span class=\"ls0\">Sono inclusi d<span class=\"_ _3\"></span>ebiti per contratti di noleggio e af<span class=\"_ _3\"></span>fitti IFRS 16 <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>15.143 <span class=\"_ _3\"></span>migliaia al 31 d<span class=\"_ _3\"></span>icembre 2024 ed euro <span class=\"_ _3\"></span>12.855 migliaia al<span class=\"_ _89\"> </span></span><span class=\"ls0\"> </span>31 dicembre 202<span class=\"_ _2\"></span>3<span class=\"_ _89\"> </span> *** <span class=\"_ _8\"></span>Sono <span class=\"_ _f\"></span>esclusi <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>debito. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>inclusi <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>oleggio <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>affitt<span class=\"_ _2\"></span>i <span class=\"_ _f\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"> </span>41.218 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _89\"> </span> dicembre 202<span class=\"_ _2\"></span>4 ed euro 47.904 migliaia al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _89\"> </span> La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>illustra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>dall\u2019attivit\u00e0  operativa,  d<span class=\"_ _3\"></span>i  <span class=\"ff1\">investi<span class=\"_ _3\"></span>mento  e  di  finanzia<span class=\"_ _3\"></span>mento  come  dettagliat<span class=\"_ _3\"></span>i  nel  prospet<span class=\"_ _3\"></span>to  del  rendicont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>finanziario. <table class=\"s w32d h226\" id=\"_f2a25b20-38ce-409b-b513-691fa1e2eb39\"><tr><td class=\"c x181 y13fd wa h31\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y13fd wb h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13fd wc h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 operativa </div></td><td class=\"c x1d9 y13fe wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">49.926  </div></td><td class=\"c x183 y13fe wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.169  </div></td></tr><tr><td class=\"c x181 y13ff wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di investimento </div></td><td class=\"c x1d9 y13ff wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.252) </div></td><td class=\"c x183 y13ff wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(63.102) </div></td></tr><tr><td class=\"c x181 y1400 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento </div></td><td class=\"c x1d9 y1400 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.376) </div></td><td class=\"c x183 y1400 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.166  </div></td></tr><tr><td class=\"c x181 y1401 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Flusso totale del periodo </div></td><td class=\"c x1d9 y1401 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.703) </div></td><td class=\"c x183 y1401 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">21.233  </div></td></tr><tr><td class=\"c x181 y1402 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide all'inizio del periodo </div></td><td class=\"c x1d9 y1402 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x183 y1402 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">68.830  </div></td></tr><tr><td class=\"c x181 y1403 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla fine del periodo </div></td><td class=\"c x1d9 y1403 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y1403 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062 </div></td></tr></table>In <span class=\"_ _8\"></span>termini <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span><span class=\"ff9\">derivanti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>finanziamento, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>forniscono <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>informazioni<span class=\"_ _3\"></span> </span>che consentono agli ut<span class=\"_ _3\"></span>ilizzatori dei bilanci d<span class=\"_ _3\"></span>i valutare le variaz<span class=\"_ _3\"></span>ioni intervenute <span class=\"_ _3\"></span>in conformit\u00e0 allo IAS<span class=\"_ _3\"></span> 7.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <table class=\"s w3c4 h227\" id=\"_064569ef-4973-4839-8081-f76b2fb08633\"><tr><td class=\"c x188 y1404 w3c5 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flussi finanzi<span class=\"_ _2\"></span>ari<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x226 y1405 w3c6 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Differenze<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1406 w3c7 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">derivanti da <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 di<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1407 wc5 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x228 y1406 w3c8 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Nuove<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1406 w3c9 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Rimborsi/<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1406 w3ca h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Cash<span class=\"_ _89\"> </span></div></td><td class=\"c x1d2 y1407 w16f h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x22a y1406 w3cb h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Var.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y1408 w3cc h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">cambio /<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y1407 w172 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2024<span class=\"_ _2\"></span> </div></td></tr><tr><td class=\"c x188 y1409 w3cd h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">finanziament<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> - valori<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x228 y1409 w3ce h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">erogaz.ni<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1409 w3cf h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">decrem.ti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1409 w3d0 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flow<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x22a y1409 w3d1 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">perimetro<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y140a w3d2 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Altro<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y140b w3d3 h1ec\"><div class=\"t m0 x185 h10e y1141 ff3 fsc fc2 sc0 ls0 ws0\">in migliaia di <span class=\"_ _2\"></span>\u20ac<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y140c w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti obbligazio<span class=\"_ _2\"></span>nari </div></td><td class=\"c x227 y140c wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x22b y140c w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y140c w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x1d9 y140c w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140c w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140c w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140c w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140c w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">20.000  </div></td></tr><tr><td class=\"c x181 y140d w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti banche MT<span class=\"_ _2\"></span> </div></td><td class=\"c x227 y140d wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x22b y140d w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">17.765  </div></td><td class=\"c x22c y140d w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(24.119) </div></td><td class=\"c x1d9 y140d w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140d w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140d w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x184 y140d w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">97.264  </div></td></tr><tr><td class=\"c x188 y140e w3d4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti non cor<span class=\"_ _2\"></span>renti verso<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y140f wc5 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x22b y140f w16c hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">37  </div></td><td class=\"c x22c y140f w16d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">(812) </div></td><td class=\"c x1d9 y140f w16e hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140f w16f hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140f w170 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140f w171 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140f w172 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">650  </div></td></tr><tr><td class=\"c x188 y1410 w3d5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">altri finanziatori<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1411 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Effetto IFRS 16 </div></td><td class=\"c x227 y1411 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x22b y1411 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">12.267  </div></td><td class=\"c x22c y1411 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(16.665) </div></td><td class=\"c x1d9 y1411 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1411 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1411 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1411 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1411 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">56.361  </div></td></tr><tr><td class=\"c x181 y1412 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Factor </div></td><td class=\"c x227 y1412 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x22b y1412 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x22c y1412 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(511) </div></td><td class=\"c x1d9 y1412 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1412 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1412 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1412 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1412 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td></tr><tr><td class=\"c x181 y1413 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti finanziari altr<span class=\"_ _2\"></span>i </div></td><td class=\"c x227 y1413 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22b y1413 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1413 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1413 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1413 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1413 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1413 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1413 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1414 w131 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Derivati passivi </div></td><td class=\"c x227 y1414 wc5 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x22b y1414 w16c h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1414 w16d h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1414 w16e h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1414 w16f h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(457) </div></td><td class=\"c x22d y1414 w170 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1414 w171 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1414 w172 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">775  </div></td></tr><tr><td class=\"c x181 y1415 w131 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _2\"></span>nche a breve </div></td><td class=\"c x227 y1415 wc5 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x22b y1415 w16c h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1415 w16d h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1415 w16e h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.264  </div></td><td class=\"c x1d2 y1415 w16f h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1415 w170 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1415 w171 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1415 w172 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">4.813  </div></td></tr><tr><td class=\"c x188 y1416 w3d6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti per saldo pr<span class=\"_ _2\"></span>ezzo su<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1418 w3d7 h228\"><div class=\"t m0 x185 h1b y1417 ff1 fsc fc0 sc0 ls0 ws0\">acquisizioni (N<span class=\"_ _2\"></span>on correnti-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">correnti)<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1419 wc5 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x22b y1419 w16c h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1419 w16d h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x1d9 y1419 w16e h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1419 w16f h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1419 w170 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1419 w171 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y1419 w172 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">18.239  </div></td></tr><tr><td class=\"c x181 y141a w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie c<span class=\"_ _2\"></span>orrenti </div></td><td class=\"c x227 y141a wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(762) </div></td><td class=\"c x22b y141a w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y141a w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y141a w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x1d2 y141a w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(2.541) </div></td><td class=\"c x22d y141a w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141a w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y141a w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3.306) </div></td></tr><tr><td class=\"c x181 y141b w131 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x227 y141b wc5 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">217.904  </div></td><td class=\"c x22b y141b w16c h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">31.798  </div></td><td class=\"c x22c y141b w16d h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(52.965) </div></td><td class=\"c x1d9 y141b w16e h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">2.262  </div></td><td class=\"c x1d2 y141b w16f h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(2.998) </div></td><td class=\"c x22d y141b w170 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141b w171 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y141b w172 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">196.525  </div></td></tr></table>NOTA 32. Infor<span class=\"_ _2\"></span>mativa sugli strumenti <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziari- informa<span class=\"_ _2\"></span>zioni<span class=\"_ _89\"> </span> integrative<span class=\"_ _89\"> </span><span class=\"_ _2\"></span><span class=\"ls0\"> </span>La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ostra <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>dettagliata <span class=\"_ _3\"></span>analis<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit<span class=\"_ _8\"></span>\u00e0 <span class=\"_ _3\"></span>e pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>prevista <span class=\"_ _8\"></span>da<span class=\"ff9\">ll\u2019IFRS <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span></span>secondo<span class=\"_ _89\"> </span> le categorie previste dall\u2019IF<span class=\"_ _3\"></span>RS <span class=\"_ _3\"></span><span class=\"ff1\">9 per il 2024 e 2<span class=\"_ _3\"></span>023.</span><span class=\"ff1\"> </span><table class=\"s w3fa h245\" id=\"_1ec970d2-3ae8-4acb-aa20-a831f421cafe\"><tr><td></td><td class=\"c x242 y1529 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y1529 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x244 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x246 y1529 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x247 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x248 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y152b w17f h136\"><div class=\"t m0 xa h12 y488 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x249 y152c w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24a y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24d y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24e y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x24f y152e w3ff h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x244 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x250 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x251 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x24a y1530 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x24d y1530 w403 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">C<span class=\"lsa6\">E</span><span class=\"lsa6\">*</span>*<span class=\"_ _89\"> </span></div></td><td class=\"c x252 y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1531 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1532 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni </div></td><td class=\"c x230 y1532 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x253 y1532 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x254 y1532 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1532 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1532 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1532 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1532 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1533 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti </div></td><td class=\"c x230 y1533 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687  </div></td><td class=\"c x253 y1533 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.291  </div></td><td class=\"c x254 y1533 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1533 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">396 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x256 y1533 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1533 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1533 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1534 w17f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x230 y1534 w190 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x253 y1534 w191 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x254 y1534 w192 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1534 w193 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1534 w18b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1534 w194 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1534 w194 h15\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1535 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x230 y1535 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x253 y1535 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x254 y1535 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1535 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1535 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1535 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1535 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1536 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x230 y1536 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x253 y1536 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.787  </div></td><td class=\"c x254 y1536 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x255 y1536 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.895  </div></td><td></td><td class=\"c x256 y1536 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1536 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1536 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1537 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x230 y1537 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x253 y1537 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x254 y1537 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1537 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1537 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1537 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1537 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1538 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x230 y1538 w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">276.292  </div></td><td class=\"c x253 y1538 w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">272.986  </div></td><td class=\"c x254 y1538 w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls4a ws0\">14 <span class=\"ls0\"> </span></div></td><td class=\"c x255 y1538 w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x256 y1538 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1538 w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x258 y1538 w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1539 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153a w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153b w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x230 y153b w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x253 y153b w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153b w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153b w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153b w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x257 y153b w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153b w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153c w404 h246\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y153d w190 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x253 y153d w191 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153d w192 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153d w193 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153d w18b hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x257 y153d w194 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153d w194 hde\"><div class=\"t m0 x77 h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153e w405 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y153f w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1540 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x253 y1540 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1540 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1540 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1540 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x257 y1540 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1540 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1541 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1542 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1543 w190 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x253 y1543 w191 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1543 w192 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1543 w193 h139\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1543 w18b h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x257 y1543 w194 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1543 w194 h139\"><div class=\"t m0 x77 h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1544 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1545 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1546 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td class=\"c x253 y1546 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1546 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1546 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1546 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1546 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1546 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td></tr><tr><td class=\"c x188 y1547 w40a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1548 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1549 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x253 y1549 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1549 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1549 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1549 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1549 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x258 y1549 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154a w40b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">negoziazione (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w40c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y154c w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x253 y154c w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154c w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154c w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154c w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x257 y154c w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154c w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y154e w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x230 y154e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x253 y154e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x257 y154e w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154e w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154f w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1550 w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x253 y1550 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1550 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1550 w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1550 w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x257 y1550 w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1550 w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1551 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1552 w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine </div></td><td class=\"c x230 y1552 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x253 y1552 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1552 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1552 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1552 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x257 y1552 w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1552 w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1553 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1554 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x253 y1554 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1554 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1554 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1554 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x257 y1554 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1554 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1555 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w411 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1557 w190 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x253 y1557 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1557 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1557 w193 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1557 w18b h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x257 y1557 w194 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1557 w194 h137\"><div class=\"t m0 x77 h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1558 w412 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(parte corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1559 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155a w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x253 y155a w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155a w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155a w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155a w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x257 y155a w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155a w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y155b w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155c w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x253 y155c w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155c w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155c w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155c w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y155c w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155c w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y116b w415 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w416 h247\" id=\"_19438e5a-05a8-4c7a-8296-eeb5dae1b7f2\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155d w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x253 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155d w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155d w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x257 y155d w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155d w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x253 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x257 y155e w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155e w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155f w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x253 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155f w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155f w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x257 y155f w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155f w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1207 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x253 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1207 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1207 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x257 y1207 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1207 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w17f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1209 w190 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x253 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1209 w193 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1209 w18b h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x257 y1209 w194 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1209 w194 h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y120a w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410.665) </div></td><td class=\"c x253 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y120a w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y120a w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(409.890) </div></td><td class=\"c x257 y120a w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(29)<span class=\"_ _89\"> </span> </div></td><td class=\"c x258 y120a w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(<span class=\"_ _89\"> </span>7<span class=\"_ _89\"> </span>46) </div></td></tr></table><table class=\"s w418 h248\" id=\"_e6f518bd-8b72-4d54-9f85-0769116b2fdf\"><tr><td></td><td class=\"c x259 y1560 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1560 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x25a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x25b y1560 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x25c y1561 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivi<span class=\"_ _89\"> </span>t\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1562 w195 h136\"><div class=\"t m0 xa h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _89\"> </span><span class=\"ff4\"> </span></div></td><td class=\"c x25d y1563 w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x25e y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x261 y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x262 y1565 w419 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x25a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x263 y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x25e y1567 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x261 y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1568 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1569 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1569 w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x209 y1569 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x265 y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1569 w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1569 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156a w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156a w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317  </div></td><td class=\"c x209 y156a w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.567  </div></td><td class=\"c x265 y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156a w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156a w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156b w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156b w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x209 y156b w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x265 y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156b w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156b w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156c w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156c w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x209 y156c w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x265 y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156c w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156c w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156d w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156d w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.582  </div></td><td class=\"c x209 y156d w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.571  </div></td><td class=\"c x265 y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td></td><td class=\"c x22d y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156d w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156d w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x264 y156e w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x209 y156e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x265 y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156e w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156f w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156f w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">266.108  </div></td><td class=\"c x209 y156f w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">265.346  </div></td><td class=\"c x265 y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12  </div></td><td class=\"c x22d y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156f w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y156f w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x181 y1570 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1571 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui:<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1572 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1572 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x209 y1572 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1572 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x241 y1572 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1573 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre 12M) </div></td><td class=\"c x264 y1573 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x209 y1573 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1573 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x241 y1573 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1574 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1575 w196 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1575 w191 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1575 w197 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1575 w198 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1576 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1577 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1578 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x209 y1578 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1578 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x241 y1578 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1579 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y157a w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157b w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td><td class=\"c x209 y157b w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157b w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y157b w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td></tr><tr><td class=\"c x188 y157c w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w41b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157d w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157d w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157d w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716) </div></td><td class=\"c x241 y157d w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y157e w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente)<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y157e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x241 y157e w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1365 w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157f w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x209 y157f w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157f w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x241 y157f w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1580 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1581 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1581 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1581 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1581 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548) </div></td><td class=\"c x241 y1581 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1582 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1583 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1583 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1583 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1583 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1584 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w41c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1585 w196 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1585 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1585 w197 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855) </div></td><td class=\"c x241 y1585 w198 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1586 w41d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12f4 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1587 w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1587 w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1587 w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1587 w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13e9 w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1588 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1588 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1588 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1588 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x188 y116b w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w41e h247\" id=\"_c732dfc4-53b6-4dd4-8234-d87b46730429\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y155d w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x209 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155d w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x241 y155d w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x264 y155e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x209 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x241 y155e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x264 y155f w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x209 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155f w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x241 y155f w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x264 y1207 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x209 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1207 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x241 y1207 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w195 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x264 y1209 w196 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x209 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1209 w197 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x241 y1209 w198 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td class=\"c x264 y120a w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(413.881) </div></td><td class=\"c x209 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y120a w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(412.649) </div></td><td class=\"c x241 y120a w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.232) </div></td></tr></table>* Conto economico complessivo, ** Conto economico Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>quelle <span class=\"_ _28\"></span><span class=\"ff9\">\u201cAltre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>correnti\u201d <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>\u201cAl<span class=\"_ _3\"></span>tr</span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> altre <span class=\"_ _3\"></span><span class=\"ff9\">at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>correnti\u201d<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>itoli, <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _8\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair v<span class=\"_ _3\"></span>alue</span> <span class=\"_ _8\"></span>con impatto a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>includono, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>deri<span class=\"_ _3\"></span>vati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _8\"></span><span class=\"ls41\">con</span> <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplessivo. <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _3\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nom<span class=\"_ _3\"></span>inale c<span class=\"_ _3\"></span>he considerata la rapidit\u00e0 di <span class=\"_ _2\"></span>incas<span class=\"_ _3\"></span>so, coincide con <span class=\"_ _2\"></span>il valore d<span class=\"_ _3\"></span><span class=\"ff9\">eterminato dall\u2019applicazio<span class=\"_ _3\"></span>ne del costo ammortizzato, </span>in <span class=\"_ _28\"></span>conformit\u00e0 <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019IFRS <span class=\"_ _28\"> </span>9.<span class=\"ff1\"> <span class=\"_ _28\"> </span>Tra <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"> </span>fi<span class=\"_ _3\"></span>nanziarie <span class=\"_ _28\"> </span>i <span class=\"_ _28\"> </span>derivati <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>negoziazione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>rientrano <span class=\"_ _28\"> </span>nella <span class=\"_ _28\"> </span>categoria </span>\u201c<span class=\"ff1\">Passivit\u00e0 <span class=\"_ _f\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>va<span class=\"_ _3\"></span>lue</span></span>\u201d,<span class=\"_ _89\"> </span> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>entre <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>copertura <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>egistrati <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>relativa </span></span>variazione <span class=\"_ _25\"> </span>v<span class=\"_ _3\"></span>iene <span class=\"_ _25\"> </span>contab<span class=\"_ _3\"></span>ilizzata <span class=\"_ _26\"> </span>in <span class=\"_ _e\"> </span>una <span class=\"_ _26\"> </span>riserva <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span>patrimonio <span class=\"_ _26\"> </span>netto, <span class=\"_ _25\"> </span>che <span class=\"_ _26\"> </span>costituisce <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>conto <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ico complessivo. <span class=\"_ _3\"></span>Si s<span class=\"_ _3\"></span>egnala, <span class=\"_ _8\"></span>a r<span class=\"_ _3\"></span>iguardo, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 <span class=\"_ _3\"></span>ha in <span class=\"_ _8\"></span>essere c<span class=\"_ _3\"></span>ontratti <span class=\"_ _3\"></span>derivati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>relativi alla <span class=\"_ _8\"></span>copertura <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse, <span class=\"_ _8\"></span>bunker/EUA-E<span class=\"_ _3\"></span>TS <span class=\"_ _8\"></span><span class=\"ls22\">ed</span> <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>gnalato <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span><span class=\"lsa4\">Not<span class=\"ls22\">e <span class=\"_ _8\"></span></span></span>5 <span class=\"_ _3\"></span>e 14<span class=\"ls0\">. </span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>infatti, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span> (swa<span class=\"_ _3\"></span>p) <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>bunker<span class=\"_ _3\"></span>/EUA-<span class=\"_ _89\"> </span>ETS <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>armatric<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attivato <span class=\"_ _8\"></span>allo <span class=\"_ _3\"></span>scopo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ridurre <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>risch<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>variazioni <span class=\"_ _3\"></span>del prezzo della <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>cui fair <span class=\"_ _3\"></span>value \u00e8 <span class=\"_ _8\"></span>positivo per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>158 <span class=\"_ _3\"></span>migliaia, rile<span class=\"_ _3\"></span>vato <span class=\"_ _3\"></span>nella voce <span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ltri crediti <span class=\"_ _3\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _3\"></span>i con co<span class=\"_ _3\"></span>ntropartita la riserva d<span class=\"_ _3\"></span>i patrimon<span class=\"_ _3\"></span>io netto appositamen<span class=\"_ _3\"></span>te designata<span class=\"_ _8\"></span>. Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>uno <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nteresse, <span class=\"_ _f\"></span>legat<span class=\"_ _3\"></span><span class=\"ls40\">o <span class=\"_ _8\"></span></span>al<span class=\"_ _3\"></span> finanziamento <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls24\">90</span> <span class=\"_ _28\"></span>milioni, <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>alu<span class=\"ls85\">e <span class=\"_ _28\"></span></span></span>\u00e8 <span class=\"_ _f\"></span>negativo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>746 <span class=\"_ _28\"></span>migliaia, <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ilevato <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>voce passivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti c<span class=\"_ _3\"></span>on contropartita<span class=\"_ _3\"></span> la riserva d<span class=\"_ _3\"></span>i patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _3\"></span></span> Ancora <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>secondo<span class=\"_ _3\"></span> st<span class=\"_ _3\"></span>rume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>opertura<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> inter<span class=\"_ _3\"></span>esse, <span class=\"_ _3\"></span>legato<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>amento <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni, il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value <span class=\"_ _f\"></span></span>posit<span class=\"_ _3\"></span>ivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls17\">117</span> <span class=\"_ _f\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rilevato <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>voce <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _28\"> </span>con contropartita la riserva di <span class=\"_ _3\"></span>patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata. <span class=\"_ _8\"></span> Infine, <span class=\"_ _2\"></span>un terzo <span class=\"_ _2\"></span>strum<span class=\"_ _3\"></span>ento di <span class=\"_ _2\"></span>copertura sui <span class=\"_ _2\"></span>tassi di <span class=\"_ _2\"></span>interesse sul <span class=\"_ _2\"></span>fina<span class=\"_ _3\"></span>nziamento di <span class=\"_ _2\"></span>euro 15.000 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in capo a Fruttital<span class=\"_ _3\"></span> S.r.l. il c<span class=\"_ _3\"></span>ui mark t<span class=\"_ _3\"></span>o market al<span class=\"_ _3\"></span>la data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio risulta <span class=\"_ _8\"></span>positivo <span class=\"_ _3\"></span>e par<span class=\"_ _3\"></span>i ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>279 mi<span class=\"_ _3\"></span>gliaia, iscritto<span class=\"_ _3\"></span> nella voce attivit\u00e0<span class=\"_ _3\"></span> finanziarie non corrent<span class=\"_ _3\"></span>i con cont<span class=\"_ _3\"></span>ropartita la riser<span class=\"_ _3\"></span>va di patrimoni<span class=\"_ _3\"></span>o netto. <span class=\"_ _3\"></span> Vi \u00e8, inoltre, <span class=\"_ _3\"></span>una cope<span class=\"_ _3\"></span>rtura su <span class=\"_ _3\"></span>acquisti usd <span class=\"_ _3\"></span>il cui <span class=\"_ _3\"></span>mark to market <span class=\"_ _3\"></span>risulta<span class=\"_ _8\"></span> positivo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pari ad euro<span class=\"_ _3\"></span> 2.738 <span class=\"_ _3\"></span>migliaia,<span class=\"_ _3\"></span> iscritto nella voce Al<span class=\"_ _3\"></span>tri cred<span class=\"_ _3\"></span>iti ed altre attivit\u00e0 correnti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con cont<span class=\"_ _3\"></span>ropartita riserva d<span class=\"_ _3\"></span>i patrimonio net<span class=\"_ _3\"></span>to. il <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>sod<span class=\"_ _3\"></span>disfanno <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>disposizion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS, <span class=\"_ _8\"></span>compreso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"><span class=\"_ _3\"></span> </span>value<span class=\"ff1\"> in cui riclassi<span class=\"_ _3\"></span>ficare la relativa valutaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile di dati di<span class=\"_ _89\"> </span> mercato <span class=\"_ _f\"></span>osservabili. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>distinti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vari <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>gerarc<span class=\"_ _3\"></span>hici <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>input <span class=\"_ _f\"></span>utilizzati <span class=\"_ _f\"></span>nelle<span class=\"_ _89\"> </span> tecniche di valutazion<span class=\"_ _3\"></span>e, come illust<span class=\"_ _3\"></span>rato di seguito.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecnich<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valutaz<span class=\"_ _3\"></span>ione utilizza<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>prezz<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quotati<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _3\"></span>rettificati)<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>attivo <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>le attivit\u00e0 o le passivit\u00e0<span class=\"_ _3\"></span> iden<span class=\"_ _3\"></span>tiche soggette all<span class=\"_ _3\"></span>a valutazione; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello <span class=\"_ _e\"> </span>2: <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tecn<span class=\"_ _3\"></span>iche <span class=\"_ _e\"> </span>di <span class=\"_ _26\"> </span>valutazione <span class=\"_ _e\"> </span>considera<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>input <span class=\"_ _25\"> </span>diversi <span class=\"_ _25\"> </span>dalle <span class=\"_ _25\"> </span>quotazi<span class=\"_ _3\"></span>oni <span class=\"_ _e\"> </span>prec<span class=\"_ _3\"></span>edenti, <span class=\"_ _25\"> </span>ma<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>comunque osservabili<span class=\"_ _3\"></span> direttamente <span class=\"_ _3\"></span>(prezz<span class=\"_ _3\"></span>i) o indirettamente <span class=\"_ _3\"></span>(derivat<span class=\"_ _3\"></span>i dai prezzi) <span class=\"_ _3\"></span>sul mercato; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _3\"></span>e usate utilizzano in<span class=\"_ _3\"></span>put che non si b<span class=\"_ _3\"></span>asano su dati di mercato o<span class=\"_ _3\"></span>sservabili. </span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _8\"></span> </span></span>Se i dati <span class=\"_ _2\"></span>di input utilizzati per <span class=\"_ _2\"></span>valutare il fair value <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i un\u2019attivit\u00e0 o una <span class=\"_ _2\"></span>passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _89\"> </span> gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>l\u2019intera <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>inserita <span class=\"_ _f\"></span>nello <span class=\"_ _8\"></span>stesso <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>dell\u2019input <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>pi\u00f9<span class=\"_ _89\"> </span> basso che \u00e8 <span class=\"_ _2\"></span>sig<span class=\"ff9\">nif<span class=\"_ _3\"></span>icativo per l\u2019intera valutazione. Il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo rileva i <span class=\"_ _2\"></span>trasfer<span class=\"_ _3\"></span>imenti tra i vari <span class=\"_ _2\"></span>livelli della gerarchia<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>del fair value alla fine dell\u2019e<span class=\"_ _3\"></span>sercizio nel quale <span class=\"_ _3\"></span>il trasferi<span class=\"_ _3\"></span>mento ha avuto luogo.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Strumenti finanz<span class=\"_ _3\"></span>iari<span class=\"_ _89\"> </span> I <span class=\"_ _8\"></span>derivati, <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>utilizzan<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>ano <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mercato,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span><span class=\"ffc\">sw<span class=\"_ _3\"></span>ap <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>bunker<span class=\"_ _3\"></span>/EUA-E<span class=\"_ _3\"></span>TS</span> <span class=\"_ _8\"></span><span class=\"ls2c\">e<span class=\"_ _89\"> </span></span><span class=\"ls2c\"> </span>cambi <span class=\"_ _b\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _b\"></span><span class=\"ffc\">IRS <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse<span class=\"ff1\"> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>sia <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo <span class=\"_ _2\"></span>degli <span class=\"_ _b\"></span>strum<span class=\"_ _3\"></span>enti <span class=\"_ _b\"></span>sott<span class=\"_ _3\"></span>ostanti<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>che <span class=\"_ _28\"></span>dei <span class=\"_ _28\"> </span>flussi <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cassa. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>tecniche <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>ap<span class=\"_ _3\"></span>plicate <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>magg<span class=\"_ _3\"></span>ior <span class=\"_ _28\"> </span>freque<span class=\"_ _3\"></span>nza <span class=\"_ _28\"> </span>includono <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>modelli <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span> \u2019forward <span class=\"_ _3\"></span>pricing\u2018 <span class=\"_ _3\"></span>e<span class=\"ff1\"> <span class=\"_ _3\"></span></span>\u2019<span class=\"ffc\">swap</span>\u2019, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>utilizzano <span class=\"_ _3\"></span>i cal<span class=\"_ _3\"></span>coli <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _3\"></span>e. La <span class=\"_ _3\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>analizza <span class=\"_ _3\"></span>gli st<span class=\"_ _3\"></span>rumenti<span class=\"_ _89\"> </span> finanziari valutati al <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> in base a tre d<span class=\"_ _3\"></span>ifferenti livelli di valu<span class=\"_ _3\"></span>tazione.<span class=\"_ _3\"></span> <table class=\"s w41f h249\" id=\"_e623893d-e560-4d59-ab0a-d9e9aba3c983\"><tr><td class=\"c x181 y1589 w19b h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x266 y1589 w19c h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x267 y1589 w19d h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y158a w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x268 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x269 y158a w19f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x265 y158a w1a0 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x267 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x21f y158a w19f h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x184 y158a w1a1 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td></tr><tr><td class=\"c x181 y158b w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x268 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td></td><td></td><td class=\"c x267 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x21f y158b w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158b w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158c w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x267 y158c w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td class=\"c x184 y158c w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158d w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y158e w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di negoziazione </div></td><td></td><td class=\"c x269 y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td></td><td class=\"c x267 y158e w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158e w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158f w19b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td></td><td class=\"c x267 y158f w19e h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.232) </div></td><td class=\"c x184 y158f w1a1 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr></table>Il livello 1 di valutazione <span class=\"_ _3\"></span>\u00e8 s<span class=\"_ _3\"></span>tato utilizzato per <span class=\"_ _3\"></span>i titoli av<span class=\"_ _3\"></span>enti valore non sign<span class=\"_ _3\"></span>ificativo. <span class=\"_ _3\"></span> Il <span class=\"_ _8\"></span>livell<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>2 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>valutazione, <span class=\"_ _f\"></span>utilizzato <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>gli<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>misurati <span class=\"_ _f\"></span>al <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span>, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>basa <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>parametri,<span class=\"_ _89\"> </span> come <span class=\"_ _3\"></span>bunker, <span class=\"_ _3\"></span><span class=\"ls43\">EU</span>A-E<span class=\"_ _3\"></span>TS, c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>tassi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse, ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mercati <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivi o <span class=\"_ _3\"></span>osservab<span class=\"_ _3\"></span>ili s<span class=\"_ _8\"></span>u c<span class=\"_ _3\"></span>urve di<span class=\"_ _89\"> </span> tassi ufficiali.  <span class=\"ff9\">L\u2019attivit\u00e0 fina<span class=\"_ _3\"></span>nziaria valutata con il livello<span class=\"_ _3\"></span> 2 al 31 dicembre 202<span class=\"_ _3\"></span></span>4 \u00e8 relativa al <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span> positivo<span class=\"_ _89\"> </span>del <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivato <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>gli <span class=\"_ _28\"></span>interessi, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>cambi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>bunker/EU<span class=\"_ _3\"></span>A-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"></span>valutata<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>livello <span class=\"_ _f\"></span>2 <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31<span class=\"_ _89\"> </span> dicembre 2024 \u00e8 relat<span class=\"_ _3\"></span>iva ai <span class=\"ffc\">fai<span class=\"_ _3\"></span>r value</span> negativi de<span class=\"_ _3\"></span>gli int<span class=\"_ _3\"></span>eressi.<span class=\"_ _89\"> </span> Strumenti non fin<span class=\"_ _3\"></span>anziari<span class=\"_ _89\"> </span> Si <span class=\"_ _2\"></span>segnala <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sussistono strumenti <span class=\"_ _b\"></span>non <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicembre <span class=\"_ _b\"></span><span class=\"ls26\">20<span class=\"_ _3\"></span><span class=\"ls0\">24 <span class=\"_ _2\"></span>rappres<span class=\"_ _3\"></span>entati <span class=\"_ _2\"></span>dalle<span class=\"_ _89\"> </span></span></span></span></span><span class=\"ffc\"><span class=\"ff1\"><span class=\"ls26\"><span class=\"ls0\"><span class=\"_ _3\"></span> </span></span></span></span>attivit\u00e0 biologiche della soc<span class=\"_ _3\"></span>iet\u00e0 produttrice m<span class=\"_ _3\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-768": {
   "value": "NOTA 5. Atti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>it\u00e0 finanziari<span class=\"_ _2\"></span>e non correnti  <table class=\"s w37b h212\" id=\"_135d6140-7f4f-4fcb-9629-861653b11279\"><tr><td class=\"c x181 y1329 wa h30\"><div class=\"t m0 xa h57 ybf6 ff3 fs0 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _3\"></span> </div></td><td class=\"c x1bb y1329 w153 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">Variazione<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 y132a wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132a w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132b wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132b w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls33 ws0\">369 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132c wa h13\"><div class=\"t m0 xa h2 ybe1 ff6 fs0 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziari<span class=\"_ _3\"></span>e non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.664 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.291 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132c w153 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">373 <span class=\"fs0\"> </span></div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>sta <span class=\"_ _f\"></span>espone <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>altre <span class=\"_ _f\"></span>parteci<span class=\"_ _3\"></span>pazioni <span class=\"_ _f\"></span>minori <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>approssima <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>fair<span class=\"_ _89\"> </span> value, <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>depositi <span class=\"_ _2b\"> </span>cauzional<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>nonch\u00e9 <span class=\"_ _2b\"> </span>crediti <span class=\"_ _2b\"> </span>alt<span class=\"_ _3\"></span>ri <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span>versi <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _28\"> </span>term<span class=\"_ _3\"></span>ine <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>ei <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onfronti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>terzi <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _89\"> </span> collegate.  <span class=\"ff9\">L\u2019increme<span class=\"_ _3\"></span>nto  della  voce  \u201cAltre  att<span class=\"_ _3\"></span>ivit\u00e0  finanziarie  non  correnti\u201d<span class=\"_ _8\"></span></span>  di  euro  373  migl<span class=\"_ _3\"></span>iaia  <span class=\"ls22\">\u00e8  </span>legato<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> principalmente <span class=\"_ _28\"> </span><span class=\"ls2b\">da</span> <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>1.000<span class=\"_ _89\"> </span> <span class=\"_ _28\"></span>migliaia <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>accordo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pluriennale <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>somministrazione <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _28\"></span>fornitura <span class=\"_ _28\"></span>di<span class=\"_ _89\"> </span> platano <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>fornitor<span class=\"_ _3\"></span>e, <span class=\"_ _b\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _b\"></span>euro <span class=\"_ _2\"></span>185 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>ess<span class=\"_ _3\"></span>enzialm<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span> del <span class=\"_ _f\"></span>cambio, <span class=\"_ _28\"></span>parzialmente <span class=\"_ _f\"></span>compensato <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>riduzione <span class=\"_ _f\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>depositi <span class=\"_ _f\"></span>cau<span class=\"_ _3\"></span>zionali <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>461 <span class=\"_ _f\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>alla<span class=\"_ _89\"> </span> riduzione di euro <span class=\"ls13\">355</span> <span class=\"_ _3\"></span>migliaia dei <span class=\"_ _3\"></span>mark-<span class=\"ls23\">to</span>-mar<span class=\"_ _3\"></span>ket degli strumenti deri<span class=\"_ _3\"></span>vati di copert<span class=\"_ _3\"></span>ura sui tassi di interess<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-716": {
   "value": "NOTA 5. Atti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>it\u00e0 finanziari<span class=\"_ _2\"></span>e non correnti  <table class=\"s w37b h212\" id=\"_135d6140-7f4f-4fcb-9629-861653b11279\"><tr><td class=\"c x181 y1329 wa h30\"><div class=\"t m0 xa h57 ybf6 ff3 fs0 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _3\"></span> </div></td><td class=\"c x1bb y1329 w153 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">Variazione<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 y132a wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132a w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132b wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132b w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls33 ws0\">369 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132c wa h13\"><div class=\"t m0 xa h2 ybe1 ff6 fs0 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziari<span class=\"_ _3\"></span>e non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.664 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.291 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132c w153 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">373 <span class=\"fs0\"> </span></div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>sta <span class=\"_ _f\"></span>espone <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>altre <span class=\"_ _f\"></span>parteci<span class=\"_ _3\"></span>pazioni <span class=\"_ _f\"></span>minori <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>approssima <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>fair<span class=\"_ _89\"> </span> value, <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>depositi <span class=\"_ _2b\"> </span>cauzional<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>nonch\u00e9 <span class=\"_ _2b\"> </span>crediti <span class=\"_ _2b\"> </span>alt<span class=\"_ _3\"></span>ri <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span>versi <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _28\"> </span>term<span class=\"_ _3\"></span>ine <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>ei <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onfronti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>terzi <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _89\"> </span> collegate.  <span class=\"ff9\">L\u2019increme<span class=\"_ _3\"></span>nto  della  voce  \u201cAltre  att<span class=\"_ _3\"></span>ivit\u00e0  finanziarie  non  correnti\u201d<span class=\"_ _8\"></span></span>  di  euro  373  migl<span class=\"_ _3\"></span>iaia  <span class=\"ls22\">\u00e8  </span>legato<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> principalmente <span class=\"_ _28\"> </span><span class=\"ls2b\">da</span> <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>1.000<span class=\"_ _89\"> </span> <span class=\"_ _28\"></span>migliaia <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>accordo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pluriennale <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>somministrazione <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _28\"></span>fornitura <span class=\"_ _28\"></span>di<span class=\"_ _89\"> </span> platano <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>fornitor<span class=\"_ _3\"></span>e, <span class=\"_ _b\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _b\"></span>euro <span class=\"_ _2\"></span>185 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>ess<span class=\"_ _3\"></span>enzialm<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span> del <span class=\"_ _f\"></span>cambio, <span class=\"_ _28\"></span>parzialmente <span class=\"_ _f\"></span>compensato <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>riduzione <span class=\"_ _f\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>depositi <span class=\"_ _f\"></span>cau<span class=\"_ _3\"></span>zionali <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>461 <span class=\"_ _f\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>alla<span class=\"_ _89\"> </span> riduzione di euro <span class=\"ls13\">355</span> <span class=\"_ _3\"></span>migliaia dei <span class=\"_ _3\"></span>mark-<span class=\"ls23\">to</span>-mar<span class=\"_ _3\"></span>ket degli strumenti deri<span class=\"_ _3\"></span>vati di copert<span class=\"_ _3\"></span>ura sui tassi di interess<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-743": {
   "value": "NOTA 5. Atti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>it\u00e0 finanziari<span class=\"_ _2\"></span>e non correnti  <table class=\"s w37b h212\" id=\"_135d6140-7f4f-4fcb-9629-861653b11279\"><tr><td class=\"c x181 y1329 wa h30\"><div class=\"t m0 xa h57 ybf6 ff3 fs0 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _3\"></span> </div></td><td class=\"c x1bb y1329 w153 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">Variazione<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 y132a wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132a w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132b wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132b w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls33 ws0\">369 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132c wa h13\"><div class=\"t m0 xa h2 ybe1 ff6 fs0 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziari<span class=\"_ _3\"></span>e non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.664 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.291 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132c w153 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">373 <span class=\"fs0\"> </span></div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>sta <span class=\"_ _f\"></span>espone <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>altre <span class=\"_ _f\"></span>parteci<span class=\"_ _3\"></span>pazioni <span class=\"_ _f\"></span>minori <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>approssima <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>fair<span class=\"_ _89\"> </span> value, <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>depositi <span class=\"_ _2b\"> </span>cauzional<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>nonch\u00e9 <span class=\"_ _2b\"> </span>crediti <span class=\"_ _2b\"> </span>alt<span class=\"_ _3\"></span>ri <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span>versi <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _28\"> </span>term<span class=\"_ _3\"></span>ine <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>ei <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onfronti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>terzi <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _89\"> </span> collegate.  <span class=\"ff9\">L\u2019increme<span class=\"_ _3\"></span>nto  della  voce  \u201cAltre  att<span class=\"_ _3\"></span>ivit\u00e0  finanziarie  non  correnti\u201d<span class=\"_ _8\"></span></span>  di  euro  373  migl<span class=\"_ _3\"></span>iaia  <span class=\"ls22\">\u00e8  </span>legato<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> principalmente <span class=\"_ _28\"> </span><span class=\"ls2b\">da</span> <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>1.000<span class=\"_ _89\"> </span>NOTA 9. Attivit<span class=\"_ _2\"></span>\u00e0 fiscali <table class=\"s w37c h219\" id=\"_1b97b3f8-a9ba-46b5-9c41-be467773b559\"><tr><td class=\"c x181 y134f w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y134f w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y134f w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y134f w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1350 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul valore aggiunto </div></td><td class=\"c x20c y1350 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">11.701  </div></td><td class=\"c x182 y1350 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.693  </div></td><td class=\"c x20d y1350 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.008  </div></td></tr><tr><td class=\"c x181 y1351 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul reddito </div></td><td class=\"c x20c y1351 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.516  </div></td><td class=\"c x182 y1351 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.742  </div></td><td class=\"c x20d y1351 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(226) </div></td></tr><tr><td class=\"c x181 y1352 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x20c y1352 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x182 y1352 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x20d y1352 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.782  </div></td></tr></table>Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>plessivamente <span class=\"_ _3\"></span>segnato<span class=\"_ _3\"></span> u<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>incremento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.78<span class=\"_ _3\"></span>2 mi<span class=\"_ _3\"></span>gliaia legato <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>diverso <span class=\"_ _8\"></span>credito<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>IVA <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2.008 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>da <span class=\"_ _3\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>nore <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>sul <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>eddito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro 226<span class=\"ls0\"> mi<span class=\"_ _3\"></span>gliaia. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-650": {
   "value": "NOTA 5. Atti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>it\u00e0 finanziari<span class=\"_ _2\"></span>e non correnti <table class=\"s w37b h212\" id=\"_135d6140-7f4f-4fcb-9629-861653b11279\"><tr><td class=\"c x181 y1329 wa h30\"><div class=\"t m0 xa h57 ybf6 ff3 fs0 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y1329 w152 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _3\"></span> </div></td><td class=\"c x1bb y1329 w153 h30\"><div class=\"t m0 xa h57 ybf6 ff4 fs0 fc2 sc0 ls0 ws0\">Variazione<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 y132a wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132a w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132b wa h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132b w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132b w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls33 ws0\">369 <span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x181 y132c wa h13\"><div class=\"t m0 xa h2 ybe1 ff6 fs0 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziari<span class=\"_ _3\"></span>e non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.664 <span class=\"fs0\"> </span></div></td><td class=\"c x1e6 y132c w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.291 <span class=\"fs0\"> </span></div></td><td class=\"c x1bb y132c w153 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">373 <span class=\"fs0\"> </span></div></td></tr></table>Al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>sta <span class=\"_ _f\"></span>espone <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>altre <span class=\"_ _f\"></span>parteci<span class=\"_ _3\"></span>pazioni <span class=\"_ _f\"></span>minori <span class=\"_ _f\"></span>valutate <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>osto <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>approssima <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>fair<span class=\"_ _89\"> </span>value, <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>depositi <span class=\"_ _2b\"> </span>cauzional<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>nonch\u00e9 <span class=\"_ _2b\"> </span>crediti <span class=\"_ _2b\"> </span>alt<span class=\"_ _3\"></span>ri <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span>versi <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _28\"> </span>term<span class=\"_ _3\"></span>ine <span class=\"_ _28\"> </span>n<span class=\"_ _3\"></span>ei <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onfronti <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>terzi <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _89\"> </span>collegate.  <span class=\"ff9\">L\u2019increme<span class=\"_ _3\"></span>nto  della  voce  \u201cAltre  att<span class=\"_ _3\"></span>ivit\u00e0  finanziarie  non  correnti\u201d<span class=\"_ _8\"></span></span>  di  euro  373  migl<span class=\"_ _3\"></span>iaia  <span class=\"ls22\">\u00e8  </span>legato<span class=\"_ _89\"> </span>principalmente <span class=\"_ _28\"> </span><span class=\"ls2b\">da</span> <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>1.000<span class=\"_ _89\"> </span> <span class=\"_ _28\"></span>migliaia <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>accordo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pluriennale <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>somministrazione <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _28\"></span>fornitura <span class=\"_ _28\"></span>di<span class=\"_ _89\"> </span>platano <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>fornitor<span class=\"_ _3\"></span>e, <span class=\"_ _b\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _b\"></span>euro <span class=\"_ _2\"></span>185 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>ess<span class=\"_ _3\"></span>enzialm<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span>del <span class=\"_ _f\"></span>cambio, <span class=\"_ _28\"></span>parzialmente <span class=\"_ _f\"></span>compensato <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>una <span class=\"_ _28\"></span>riduzione <span class=\"_ _f\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>depositi <span class=\"_ _f\"></span>cau<span class=\"_ _3\"></span>zionali <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>461 <span class=\"_ _f\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>alla<span class=\"_ _89\"> </span>riduzione di euro <span class=\"ls13\">355</span> <span class=\"_ _3\"></span>migliaia dei <span class=\"_ _3\"></span>mark-<span class=\"ls23\">to</span>-mar<span class=\"_ _3\"></span>ket degli strumenti deri<span class=\"_ _3\"></span>vati di copert<span class=\"_ _3\"></span>ura sui tassi di interess<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-651": {
   "value": "NOTA 6. Attivit<span class=\"_ _2\"></span>\u00e0 fiscali differite <table class=\"s w37c h213\" id=\"_9982db6f-f85a-4b53-ad05-19380fc44a9b\"><tr><td class=\"c x181 y132d w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y132d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y132d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y132d w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y132e w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x20c y132e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x182 y132e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td><td class=\"c x20d y132e w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(560) </div></td></tr></table>Le <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>differit<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>rile<span class=\"_ _3\"></span>vate <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>crit<span class=\"_ _3\"></span>erio <span class=\"_ _8\"></span>prudenz<span class=\"_ _3\"></span>iale <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>ne<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>valutato <span class=\"_ _8\"></span>rag<span class=\"_ _3\"></span>ionevole <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>probabile il loro recupero a <span class=\"_ _2\"></span>mezzo dei futuri imponibili; esse possono derivare dalle differenze temporanee tra<span class=\"_ _89\"> </span>il valore dell<span class=\"_ _3\"></span>e attivit\u00e0 <span class=\"_ _3\"></span>e passi<span class=\"_ _3\"></span>vit\u00e0 rifless<span class=\"_ _3\"></span>i nel b<span class=\"_ _3\"></span>ilancio <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al valore <span class=\"_ _3\"></span>delle stesse <span class=\"_ _3\"></span>ai fini fi<span class=\"_ _3\"></span>scali co<span class=\"_ _3\"></span>s\u00ec come dal<span class=\"_ _3\"></span>le<span class=\"_ _89\"> </span>perdite fiscali riportabil<span class=\"_ _3\"></span>i agli esercizi suc<span class=\"_ _3\"></span>cessivi. La voce A<span class=\"_ _3\"></span>ttivit\u00e0 fiscal<span class=\"_ _3\"></span>i diffe<span class=\"_ _3\"></span>rite al <span class=\"_ _3\"></span>31 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4, <span class=\"_ _3\"></span>pari ad<span class=\"_ _3\"></span> euro <span class=\"_ _3\"></span>6.981<span class=\"_ _3\"></span> miglia<span class=\"_ _3\"></span>ia \u00e8 <span class=\"_ _3\"></span>rilevata s<span class=\"_ _3\"></span>ia in <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>alla<span class=\"_ _89\"> </span>valorizzazione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>pregresse <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _8\"></span>italiane <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>estere, <span class=\"_ _8\"></span>che<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>tem<span class=\"_ _3\"></span>porali <span class=\"_ _8\"></span>di<span class=\"_ _89\"> </span>imponibilit\u00e0/deducibil<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>ricavi <span class=\"_ _26\"> </span>secondo <span class=\"_ _25\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>rispettive <span class=\"_ _26\"> </span>normative <span class=\"_ _25\"> </span>fiscal<span class=\"_ _3\"></span>i, <span class=\"_ _25\"> </span>quali <span class=\"_ _25\"> </span>ad <span class=\"_ _25\"> </span>es<span class=\"_ _3\"></span>empio <span class=\"_ _26\"> </span>gli<span class=\"_ _89\"> </span>accantonamenti ai <span class=\"_ _2\"></span>fondi <span class=\"_ _2\"></span>ris<span class=\"_ _3\"></span>chi <span class=\"_ _2\"></span>e svalutazione <span class=\"_ _2\"></span>crediti, nonch\u00e9 <span class=\"_ _2\"></span>alle scritture <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ransizione <span class=\"_ _2\"></span>ai principi <span class=\"_ _2\"></span>IFRS, quali<span class=\"_ _89\"> </span>ad  esempio  la  determinazione  della  p<span class=\"_ _2\"></span>assi<span class=\"_ _3\"></span>vit\u00e0  per  benefici  definiti  ai <span class=\"_ _20\"> </span>dipendenti  secondo  la  metodologia<span class=\"_ _89\"> </span>attuariale. Per <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>concerne <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>composiz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>movimentaz<span class=\"_ _3\"></span>ione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tale <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>rimanda <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>riportato <span class=\"_ _f\"></span>nell<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>tabella sotto<span class=\"_ _3\"></span>stante e nella Nota 29 \u201cImpost<span class=\"_ _3\"></span>e sul reddito<span class=\"_ _3\"></span>\u201d. <table class=\"s w32d h214\" id=\"_41556ad6-064c-4957-8fce-f03c8f8e71b1\"><tr><td class=\"c x181 y132f wa h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y132f wb h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y132f wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1330 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Perdite fiscali </div></td><td class=\"c x1d9 y1330 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.236  </div></td><td class=\"c x183 y1330 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.670  </div></td></tr><tr><td class=\"c x181 y1331 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto Piani benefici definiti ai dipendenti </div></td><td class=\"c x1d9 y1331 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1331 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">709  </div></td></tr><tr><td class=\"c x181 y1332 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti/Avviamenti/Marchio </div></td><td class=\"c x1d9 y1332 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">443 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1332 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">519  </div></td></tr><tr><td class=\"c x181 y1333 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazioni ed accantonamenti </div></td><td class=\"c x1d9 y1333 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">760  </div></td><td class=\"c x183 y1333 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">815  </div></td></tr><tr><td class=\"c x181 y1334 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x1d9 y1334 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">179  </div></td><td class=\"c x183 y1334 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">270  </div></td></tr><tr><td class=\"c x181 y1335 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Vari minori </div></td><td class=\"c x1d9 y1335 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">669 <span class=\"ls0\"> </span></div></td><td class=\"c x183 y1335 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">557 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1336 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x1d9 y1336 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x183 y1336 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td></tr></table>NOTA 16. Pa<span class=\"_ _2\"></span>ssivit\u00e0 per impost<span class=\"_ _2\"></span>e differite <table class=\"s w3d9 h22a\" id=\"_0794a3b2-7d8d-41d5-b5c4-f625af86211a\"><tr><td class=\"c x181 y141e wa h30\"><div class=\"t m0 xa h14 y277 ffa fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff6\"> </span></div></td><td class=\"c x1d9 y141e w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y141e w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x22f y141e w15 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y141f wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 per imposte differite </div></td><td class=\"c x1d9 y141f w173 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.603  </div></td><td class=\"c x1e6 y141f w173 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.215  </div></td><td class=\"c x22f y141f w15 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">388  </div></td></tr></table>Le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>mposte <span class=\"_ _3\"></span>differite<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>stanziate <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ifferenze <span class=\"_ _3\"></span>tem<span class=\"_ _3\"></span>poranee, <span class=\"_ _3\"></span>sog<span class=\"_ _3\"></span>gette <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tassazione<span class=\"_ _89\"> </span>differita, <span class=\"_ _2b\"> </span>derivanti <span class=\"_ _2b\"> </span>dalle <span class=\"_ _2b\"> </span>rettifiche <span class=\"_ _2b\"> </span>apportate <span class=\"_ _2b\"> </span>ai <span class=\"_ _2b\"> </span>singoli <span class=\"_ _2b\"> </span>bilanci <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>consolidate <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>applicazione <span class=\"_ _2b\"> </span>dei<span class=\"_ _89\"> </span>principi <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontabili <span class=\"_ _f\"></span>omogenei <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>nonch\u00e9 <span class=\"_ _f\"></span>sulle <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ifferenze <span class=\"_ _f\"></span>temporanee <span class=\"_ _f\"></span>fra <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>valore <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>delle<span class=\"_ _89\"> </span>passivit\u00e0 <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>conso<span class=\"_ _3\"></span>lidato <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>stesse<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _8\"></span>fiscali. <span class=\"_ _8\"></span>Al <span class=\"_ _f\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>posta<span class=\"_ _89\"> </span>presenta <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>3<span class=\"ls65\">88</span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pi<span class=\"_ _3\"></span>\u00f9 <span class=\"_ _8\"></span>parte<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>legat<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>al<span class=\"ff9\">l\u2019isc<span class=\"_ _3\"></span>rizione</span> <span class=\"_ _f\"></span>delle <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ifferite <span class=\"_ _8\"></span>su<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>valori ma<span class=\"_ _3\"></span>rk-<span class=\"ls23\">to</span>-market <span class=\"_ _3\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>derivati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>pertura <span class=\"_ _3\"></span>relativament<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>ai t<span class=\"_ _3\"></span>assi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tazione at<span class=\"_ _3\"></span>tuariale<span class=\"_ _89\"> </span>della passivit\u00e0 per i benefici ai dipende<span class=\"_ _3\"></span>nti. Per ulteriori<span class=\"_ _3\"></span> <span class=\"ff9\">dettagli si rimanda alla No<span class=\"_ _3\"></span>ta 29 \u201cImposte sul reddito\u201d.<span class=\"_ _89\"> </span></span>NOTA 29. Impo<span class=\"_ _2\"></span>ste sul reddito Quasi tutte <span class=\"ls1a\">le</span> societ\u00e0 controllate italiane aderisc<span class=\"_ _3\"></span>ono <span class=\"ff9\">al sistema del \u201cconsolidato fiscal<span class=\"_ _3\"></span>e\u201d posto in <span class=\"_ _2\"></span>ca<span class=\"_ _3\"></span>po a Orsero<span class=\"_ _89\"> </span></span>ai sensi <span class=\"_ _3\"></span>degl<span class=\"_ _3\"></span>i art<span class=\"_ _3\"></span>t. 11<span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>e segg. <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>T.U.I.R. <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>analogo <span class=\"_ _3\"></span>sistema <span class=\"_ _8\"></span>\u00e8 stat<span class=\"_ _3\"></span>o at<span class=\"_ _3\"></span>tivato <span class=\"_ _3\"></span>in Franc<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>a parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>AZ <span class=\"_ _3\"></span>France<span class=\"_ _89\"> </span>unitamente alle sue soc<span class=\"_ _3\"></span>iet\u00e0 control<span class=\"_ _3\"></span>late francesi<span class=\"_ _3\"></span> e da Bla<span class=\"_ _3\"></span>mpin S.a.S. per le sue co<span class=\"_ _3\"></span>ntroll<span class=\"_ _3\"></span>ate.<span class=\"_ _89\"> </span>La movimentazione delle <span class=\"_ _3\"></span>imposte \u00e8<span class=\"_ _3\"></span> riepilogata nella t<span class=\"_ _3\"></span>abella qui di s<span class=\"_ _3\"></span>eguito.<table class=\"s w3ef h23f\" id=\"_4f11d3d0-1bce-46d7-890a-0f31b4041f9c\"><tr><td class=\"c x181 y14f2 wa h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y14f2 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y14f2 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1bb y14f2 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14f3 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte correnti </div></td><td class=\"c x1d9 y14f3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.660) </div></td><td class=\"c x1e6 y14f3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.273) </div></td><td class=\"c x1bb y14f3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(387) </div></td></tr><tr><td class=\"c x181 y14f4 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte da consolidato fiscale </div></td><td class=\"c x1d9 y14f4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.511  </div></td><td class=\"c x1e6 y14f4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.895  </div></td><td class=\"c x1bb y14f4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.384) </div></td></tr><tr><td class=\"c x181 y141e wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte anticipate e differite </div></td><td class=\"c x1d9 y141e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(256) </div></td><td class=\"c x1e6 y141e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(617) </div></td><td class=\"c x1bb y141e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">360  </div></td></tr><tr><td class=\"c x181 y14f5 wa h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte sul reddito </div></td><td class=\"c x1d9 y14f5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(9.406) </div></td><td class=\"c x1e6 y14f5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(7.995) </div></td><td class=\"c x1bb y14f5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(1.411) </div></td></tr></table>La <span class=\"_ _2\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>seguente<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>evidenzi<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>l\u2019intervenut<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>aumento del tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>imposiz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>effett<span class=\"_ _3\"></span>ivo <span class=\"_ _2\"></span>rispet<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>al 202<span class=\"_ _3\"></span><span class=\"ff1\">3, <span class=\"_ _2\"></span>cau<span class=\"_ _3\"></span>sato<span class=\"_ _89\"> </span></span>dal mi<span class=\"_ _2\"></span>nor impatto <span class=\"_ _2\"></span>del risultato <span class=\"_ _2\"></span>ante <span class=\"_ _2\"></span>imposte<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>armat<span class=\"_ _3\"></span>oriale ch<span class=\"_ _2\"></span>e beneficia <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>regime <span class=\"ls20\">in</span> <span class=\"_ _2\"></span>Tonnage T<span class=\"lsd\">ax</span>.<span class=\"_ _89\"> </span>Relativamente <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>Pillar <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>i<span class=\"ff9\">l<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>sodd<span class=\"_ _3\"></span>isfa <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>presu<span class=\"_ _3\"></span>pposto <span class=\"_ _3\"></span>soggettivo <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>l\u2019applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>disposiz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>in<span class=\"_ _89\"> </span></span>esame <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>\u00e8<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nseguenza, <span class=\"_ _f\"></span>tenuto <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>verifica <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>li<span class=\"_ _3\"></span>vello <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>imposizione <span class=\"_ _f\"></span>effettivo <span class=\"_ _f\"></span>scontato <span class=\"_ _8\"></span>ne<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>Paes<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui<span class=\"_ _89\"> </span>opera ed al<span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>computo <span class=\"_ _3\"></span>e versa<span class=\"_ _3\"></span>mento dell\u2019i<span class=\"_ _3\"></span>mposta <span class=\"_ _3\"></span>integrativa dovut<span class=\"_ _3\"></span>a. Per <span class=\"_ _3\"></span>queste ra<span class=\"_ _3\"></span>gioni, il <span class=\"_ _3\"></span>Gruppo s<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>\u00e8 ad<span class=\"_ _3\"></span>operato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>monitorare<span class=\"_ _3\"></span>, lo <span class=\"_ _3\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di avanza<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>normativa <span class=\"_ _8\"></span>in Italia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>giurisdizioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui<span class=\"_ _89\"> </span>opera. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>analisi, <span class=\"_ _2b\"> </span>anc<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>natura <span class=\"_ _2b\"> </span>organizzat<span class=\"_ _3\"></span>iva <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>proced<span class=\"_ _3\"></span>urale, <span class=\"_ _2b\"> </span>hanno<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>avuto <span class=\"_ _2b\"> </span>qu<span class=\"_ _3\"></span>ale <span class=\"_ _28\"> </span>scopo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>definizione <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span>sistemi di gestione per la <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rretta applicazione delle disposizioni in tema di Pillar 2. <span class=\"_ _2\"></span>Le analisi condotte, anche<span class=\"_ _89\"> </span>con il supporto d<span class=\"_ _3\"></span>i consulenti spec<span class=\"_ _3\"></span>ializzati, hanno a<span class=\"_ _3\"></span>vuto ad oggett<span class=\"_ _3\"></span>o la mappatura d<span class=\"_ _3\"></span>elle entit\u00e0 d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>Gruppo, delle<span class=\"_ _89\"> </span>loro <span class=\"_ _8\"></span>caratteristiche <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _8\"></span>relative <span class=\"_ _8\"></span>informazion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>classificazione <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _8\"></span>Pillar <span class=\"_ _3\"></span>2, <span class=\"_ _8\"></span>ivi <span class=\"_ _8\"></span>incluso<span class=\"_ _89\"> </span>l'esame <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>Transit<span class=\"_ _3\"></span>ional <span class=\"_ _8\"></span>Safe <span class=\"_ _8\"></span>Harbours <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>applicazione <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ovuta <span class=\"_ _8\"></span>nell\u2019anno <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>esame. <span class=\"_ _8\"></span>Sulla <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>delle<span class=\"_ _89\"> </span>risultanze <span class=\"_ _f\"></span>de<span class=\"ff9\">ll\u2019analisi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>escritta, <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>evede <span class=\"_ _f\"></span>un\u2019esposizione <span class=\"_ _f\"></span>significativa <span class=\"_ _f\"></span>o <span class=\"_ _8\"></span>impatti <span class=\"_ _f\"></span>rilevanti <span class=\"_ _8\"></span>ai <span class=\"_ _f\"></span>fini<span class=\"_ _89\"> </span></span>delle imposte sul reddito<span class=\"_ _3\"></span> in ambito P<span class=\"_ _3\"></span>illar 2.<span class=\"_ _89\"> </span>Il Grup<span class=\"_ _3\"></span>po, come<span class=\"_ _3\"></span> previsto<span class=\"_ _3\"></span> dai <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili, <span class=\"_ _3\"></span>ha a<span class=\"_ _3\"></span>pplicat<span class=\"_ _3\"></span>o l\u2019eccezione<span class=\"_ _3\"></span> alla <span class=\"_ _3\"></span>rileva<span class=\"_ _3\"></span>zione e <span class=\"_ _3\"></span>all\u2019informat<span class=\"_ _3\"></span>iva sull<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>attivit\u00e0 e passivit\u00e0 fiscali d<span class=\"_ _3\"></span>ifferite relat<span class=\"_ _3\"></span>ive alle imposte s<span class=\"_ _3\"></span>ul reddito efferent<span class=\"_ _3\"></span>i il Pillar 2.<table class=\"s w3f3 h240\" id=\"_d13738a6-8b38-4143-9e80-7cae793a0ee0\"><tr><td class=\"c x181 y14f6 wa h116\"><div class=\"t m0 xa h12 ya8d ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y14f7 w182 hee\"><div class=\"t m0 x4 h12 y6dc ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">4 <span class=\"ff3\">\u2013</span> Aliquota 24%</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x183 y14f7 w183 hee\"><div class=\"t m0 x7a h12 y6dc ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">3 <span class=\"ff3\">\u2013</span> Aliquota 24%</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1d9 y14f6 w184 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x239 y14f6 w185 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x183 y14f6 w184 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x23a y14f6 w186 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imposta </div></td></tr><tr><td class=\"c x181 y14f8 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Risultato ante imposte </div></td><td class=\"c x1d9 y14f8 w184 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">37.086  </div></td><td></td><td class=\"c x183 y14f8 w184 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">56.124  </div></td><td></td></tr><tr><td class=\"c x181 y14f9 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposta teorica </div></td><td class=\"c x239 y14f9 w185 h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(8.901) </div></td><td></td><td class=\"c x23a y14f9 w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.470) </div></td></tr><tr><td class=\"c x181 y14fa wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Tonnage Tax Cosiarma </div></td><td></td><td class=\"c x239 y14fa w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.579  </div></td><td></td><td class=\"c x23a y14fa w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.631  </div></td></tr><tr><td class=\"c x181 y14fb wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Risultato partecipazioni ad equity </div></td><td class=\"c x1d9 y14fb w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.047) </div></td><td class=\"c x239 y14fb w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">491  </div></td><td class=\"c x183 y14fb w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.614) </div></td><td class=\"c x23a y14fb w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">387  </div></td></tr><tr><td class=\"c x181 y14fc wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 estere per diversa % fiscale </div></td><td></td><td class=\"c x239 y14fc w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(489) </div></td><td></td><td class=\"c x23a y14fc w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(367) </div></td></tr><tr><td class=\"c x181 y14fd wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi intercompany tassati </div></td><td class=\"c x1d9 y14fd w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29.224  </div></td><td class=\"c x239 y14fd w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(351) </div></td><td class=\"c x183 y14fd w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">38.913  </div></td><td class=\"c x23a y14fd w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(467) </div></td></tr><tr><td class=\"c x181 y14fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri non imponibili/recuperi imposte </div></td><td></td><td class=\"c x239 y14fe w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(737) </div></td><td></td><td class=\"c x23a y14fe w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">593  </div></td></tr><tr><td class=\"c x181 y1460 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte effettive </div></td><td></td><td class=\"c x239 y1460 w185 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(8.407) </div></td><td></td><td class=\"c x23a y1460 w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(6.692) </div></td></tr><tr><td class=\"c x181 y1462 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte IRAP/CVAE </div></td><td></td><td class=\"c x239 y1462 w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(999) </div></td><td></td><td class=\"c x23a y1462 w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.303) </div></td></tr><tr><td class=\"c x181 y14ff wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte di cui a bilancio consolidato </div></td><td></td><td class=\"c x239 y14ff w185 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.406) </div></td><td></td><td class=\"c x23a y14ff w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(7.995) </div></td></tr><tr><td class=\"c x181 y1500 wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Aliquota effettiva </div></td><td></td><td class=\"c x239 y1500 w185 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">25,4% </div></td><td></td><td class=\"c x23a y1500 w186 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14,2% </div></td></tr></table>La tabella di cui sopra dett<span class=\"_ _3\"></span>aglia il raccordo t<span class=\"_ _3\"></span>ra imposte teoriche ed <span class=\"_ _3\"></span>effettive <span class=\"_ _8\"></span>dei due esercizi, ben e<span class=\"_ _3\"></span>videnziando<span class=\"_ _89\"> </span>le <span class=\"_ _2\"></span>differenze<span class=\"ls19\">; <span class=\"_ _2\"></span><span class=\"ls0\">soprattut<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>legato <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>tassazione <span class=\"_ _2\"></span><span class=\"ff9\">\u201c<span class=\"_ _3\"></span>Tonnage<span class=\"ff1\"> <span class=\"_ _2\"></span>Tax<span class=\"ff9\">\u201d<span class=\"_ _3\"></span></span>. <span class=\"_ _b\"></span>I<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>riga <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span>parata <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>icate<span class=\"_ _89\"> </span></span></span></span></span>le <span class=\"_ _2b\"> </span>imposte <span class=\"_ _20\"> </span>IRAP <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>C<span class=\"_ _3\"></span>VAE <span class=\"_ _2b\"> </span>(Franc<span class=\"_ _3\"></span>ia) <span class=\"_ _2b\"> </span>conteggiate <span class=\"_ _20\"> </span>su <span class=\"_ _2b\"> </span>una <span class=\"_ _2b\"> </span>dive<span class=\"_ _3\"></span>rsa <span class=\"_ _2b\"> </span>base <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>mponibile.<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>La<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _2b\"> </span>qui <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>seguito<span class=\"_ _89\"> </span>evidenzia la movimentazione per natura delle diverse componenti che hanno <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>iguardato<span class=\"_ _3\"></span> le i<span class=\"_ _2\"></span>mposte anticipate<span class=\"_ _3\"></span>.<table class=\"s w3f4 h241\" id=\"_c201173c-c20b-4cf7-a263-7968db17cfcf\"><tr><td></td><td class=\"c x214 y1501 w188 h4f\"><div class=\"t m0 x6e h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Stato Patrimoniale </div></td><td></td><td></td><td class=\"c x23b y1501 w189 h4f\"><div class=\"t m0 x9b h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico </div></td><td></td><td class=\"c x23c y1502 w3f5 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1503 w187 h167\"><div class=\"t m0 x3 h12 yd6f ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x23d y1504 w3f6 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Complessivo<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x214 y1503 w9d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1503 w18b hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23b y1503 w18c hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23f y1503 w9d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x240 y1503 w18b hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x241 y1503 w18d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1505 w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Perdite fiscali </div></td><td class=\"c x214 y1505 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.236  </div></td><td class=\"c x23e y1505 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.670  </div></td><td class=\"c x23b y1505 w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x23f y1505 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(727) </div></td><td class=\"c x240 y1505 w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1505 w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133c w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto IAS 19 </div></td><td class=\"c x214 y133c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y133c w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">709  </div></td><td class=\"c x23b y133c w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">42  </div></td><td class=\"c x23f y133c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">57 <span class=\"ls0\"> </span></div></td><td class=\"c x240 y133c w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(40) </div></td><td class=\"c x241 y133c w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">54  </div></td></tr><tr><td class=\"c x181 y133d w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti/Avviamenti/Marchio </div></td><td class=\"c x214 y133d w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">443 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y133d w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">519  </div></td><td class=\"c x23b y133d w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(71) </div></td><td class=\"c x23f y133d w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(39) </div></td><td class=\"c x240 y133d w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y133d w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133e w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazioni e accantonamenti </div></td><td class=\"c x214 y133e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">760  </div></td><td class=\"c x23e y133e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">815  </div></td><td class=\"c x23b y133e w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(55) </div></td><td class=\"c x23f y133e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(182) </div></td><td class=\"c x240 y133e w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y133e w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133f w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x214 y133f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">179  </div></td><td class=\"c x23e y133f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">270  </div></td><td class=\"c x23b y133f w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y133f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y133f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(91) </div></td><td class=\"c x241 y133f w18d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">121  </div></td></tr><tr><td class=\"c x181 y1340 w187 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Varie Minori </div></td><td class=\"c x214 y1340 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">669 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y1340 w18b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls4b ws0\">557 <span class=\"ls0\"> </span></div></td><td class=\"c x23b y1340 w18c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">124  </div></td><td class=\"c x23f y1340 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(87) </div></td><td class=\"c x240 y1340 w18e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1340 w18c h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1341 w187 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x214 y1341 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x23e y1341 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td><td class=\"c x23b y1341 w18c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(393) </div></td><td class=\"c x23f y1341 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(977) </div></td><td class=\"c x240 y1341 w18e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(130) </div></td><td class=\"c x241 y1341 w18c h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">175  </div></td></tr></table>La  t<span class=\"_ _3\"></span>abella <span class=\"_ _e\"> </span>qui  di <span class=\"_ _e\"> </span>seguito <span class=\"_ _e\"> </span>evidenzia <span class=\"_ _e\"> </span>la  mov<span class=\"_ _3\"></span>imentazione <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>natura <span class=\"_ _e\"> </span>delle <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _3e\"> </span>c<span class=\"_ _3\"></span>omponenti <span class=\"_ _e\"> </span>che <span class=\"_ _3e\"> </span>hanno<span class=\"_ _3\"></span> interessato le impost<span class=\"_ _3\"></span>e differite passive<span class=\"_ _3\"></span>.  <table class=\"s w3f4 h242\" id=\"_ebccbcec-4b78-4d31-a9c0-080e59880075\"><tr><td></td><td class=\"c x214 y1506 w188 h4f\"><div class=\"t m0 x6e h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Stato Patrimoniale </div></td><td></td><td></td><td class=\"c x23b y1506 w189 h4f\"><div class=\"t m0 x9b h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico </div></td><td></td><td class=\"c x23c y1507 w3f5 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1508 w187 h168\"><div class=\"t m0 x3 h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x23d y1509 w3f6 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Complessivo<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x214 y1508 w9d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1508 w18b hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23b y1508 w18c hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23f y1508 w9d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x240 y1508 w18b hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x241 y1508 w18d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y150a w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Leasing impianti </div></td><td class=\"c x214 y150a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.582) </div></td><td class=\"c x23e y150a w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.631) </div></td><td class=\"c x23b y150a w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">49 <span class=\"ls0\"> </span></div></td><td class=\"c x23f y150a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">98  </div></td><td class=\"c x240 y150a w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 y150a w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y150b w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls58 ws0\">Su J<span class=\"ls0\">-entries FV Magazzini Fern\u00e1ndez</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y150b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.625) </div></td><td class=\"c x23e y150b w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x23b y150b w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">65  </div></td><td class=\"c x23f y150b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">65  </div></td><td class=\"c x240 y150b w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150b w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y150c w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti navi </div></td><td class=\"c x214 y150c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(298) </div></td><td class=\"c x23e y150c w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(298) </div></td><td class=\"c x23b y150c w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y150c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y150c w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150c w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y150d w187 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x214 y150d w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(752) </div></td><td class=\"c x23e y150d w18b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(180) </div></td><td class=\"c x23b y150d w18c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y150d w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y150d w18e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(572) </div></td><td class=\"c x241 y150d w18c h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">170  </div></td></tr><tr><td class=\"c x181 y150e w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto IAS 19 </div></td><td class=\"c x214 y150e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(20) </div></td><td class=\"c x23e y150e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x23b y150e w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x23f y150e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x240 y150e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(22) </div></td><td class=\"c x241 y150e w18d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y150f w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Varie Minori </div></td><td class=\"c x214 y150f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(327) </div></td><td class=\"c x23e y150f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(411) </div></td><td class=\"c x23b y150f w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20  </div></td><td class=\"c x23f y150f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">196  </div></td><td class=\"c x240 y150f w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150f w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">196  </div></td></tr><tr><td class=\"c x181 y1510 w187 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 per imposte differite </div></td><td class=\"c x214 y1510 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.603) </div></td><td class=\"c x23e y1510 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.215) </div></td><td class=\"c x23b y1510 w18c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">137  </div></td><td class=\"c x23f y1510 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">361  </div></td><td class=\"c x240 y1510 w18e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(594) </div></td><td class=\"c x241 y1510 w18c h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">361  </div></td></tr></table>Al <span class=\"_ _8\"></span>31 <span class=\"_ _3\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ls26\">20</span>24 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _8\"></span>contenziosi <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rilievo<span class=\"_ _8\"></span>, <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>quelli <span class=\"_ _8\"></span>precedentement<span class=\"_ _3\"></span>e menzionati nella Nota 1<span class=\"_ _3\"></span>7. Non <span class=\"_ _28\"> </span>si <span class=\"_ _28\"> </span>evidenziano<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>signif<span class=\"_ _3\"></span>icative <span class=\"_ _28\"> </span>modifiche <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>normati<span class=\"_ _3\"></span>va <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>materia<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fiscale<span class=\"_ _8\"></span> <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>eccezione <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>quanto indicato in relazione al<span class=\"_ _3\"></span> Pillar Two<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-652": {
   "value": "<div class=\"c w2 h0 gs23\"><div class=\"t m0 x1 h2 y51a ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h10 yc07 ff4 fs6 fc4 sc0 ls0 ws0\">NOTA 7. Riman<span class=\"_ _2\"></span>enze </div></div><div class=\"gs24\"><table class=\"s w37c h215\" id=\"_07fb0428-ef01-4de7-b226-ce9b536916f1\"><tr><td class=\"c x181 y1337 w154 h30\"><div class=\"t m0 xa h12 y1ca ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1337 w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1337 w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1337 w153 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1338 w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Materie prime e di consu<span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span> </div></td><td class=\"c x20c y1338 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.096 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y1338 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.675 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y1338 w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(579)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y1339 w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 biologiche<span class=\"_ _3\"></span> </div></td><td class=\"c x20c y1339 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">257 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y1339 w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">348 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y1339 w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(91)<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y133a w154 h13\"><div class=\"t m0 xa h2 ybe1 ff1 fs0 fc0 sc0 ls0 ws0\">Prodotti finiti e merc<span class=\"_ _3\"></span>i </div></td><td class=\"c x20c y133a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">42.180 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y133a w152 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.094 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y133a w153 h13\"><div class=\"t m0 xa h2 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.086 <span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x181 y133b w154 h13\"><div class=\"t m0 xa h2 ybe1 ff6 fs0 fc4 sc0 ls0 ws0\">Rimanenze </div></td><td class=\"c x20c y133b w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">54.533 <span class=\"fs0\"> </span></div></td><td class=\"c x182 y133b w152 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">53.118 <span class=\"fs0\"> </span></div></td><td class=\"c x20d y133b w153 h13\"><div class=\"t m0 xa h2 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.415 <span class=\"fs0\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs23\"><div class=\"t m0 x1 h2 yc0b ff1 fs0 fc0 sc0 ls0 ws0\">Le <span class=\"_ _28\"> </span>rimanenze <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>materie <span class=\"_ _2b\"> </span>prime <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>c<span class=\"_ _3\"></span>onsumo <span class=\"_ _2b\"> </span>sono <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>appresentate <span class=\"_ _2b\"> </span>essenzialmen<span class=\"_ _3\"></span>te <span class=\"_ _28\"> </span>dai <span class=\"_ _28\"> </span>mat<span class=\"_ _3\"></span>eriali <span class=\"_ _2b\"> </span>di <span class=\"_ _28\"> </span>imbal<span class=\"_ _3\"></span>lo<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 y7c6 ff1 fs0 fc0 sc0 ls0 ws0\">utilizzati dalle <span class=\"_ _3\"></span>societ\u00e0 d<span class=\"_ _3\"></span>istrib<span class=\"_ _3\"></span>utrici e dai <span class=\"_ _3\"></span>carburant<span class=\"_ _3\"></span>i, lub<span class=\"_ _3\"></span>rificanti e <span class=\"_ _3\"></span>pezzi<span class=\"_ _3\"></span> di r<span class=\"_ _3\"></span>icambio <span class=\"_ _3\"></span>delle so<span class=\"_ _3\"></span>ciet\u00e0 di <span class=\"_ _3\"></span>trasporto <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 yc0c ff1 fs0 fc0 sc0 ls0 ws0\">sono <span class=\"_ _f\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _f\"></span>FIFO. <span class=\"_ _f\"></span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>biologiche <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _f\"></span>riferite <span class=\"_ _f\"></span>alla <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>P<span class=\"_ _3\"></span>roductores<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _f\"></span>Jalisco <span class=\"_ _8\"></span>S.A<span class=\"_ _3\"></span>.C.V.<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 yc0d ff1 fs0 fc0 sc0 ls0 ws0\">relativamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>frutta <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>fase <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>maturazione <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>pianta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>rispettivamente <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>257 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>ed<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 yc0e ff1 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"ls13\">348</span> migliaia al 31 dic<span class=\"_ _3\"></span>embre 20<span class=\"_ _3\"></span>24 ed al 31 dic<span class=\"_ _3\"></span>embre 20<span class=\"_ _3\"></span>23, raccolta e <span class=\"_ _3\"></span>venduta nei m<span class=\"_ _3\"></span>esi successivi.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y50a ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 <span class=\"_ _3\"></span>dicembre 2024 <span class=\"_ _3\"></span><span class=\"ff9\">il <span class=\"_ _3\"></span>valore delle <span class=\"_ _3\"></span>rimanenze <span class=\"_ _3\"></span>aument<span class=\"_ _3\"></span>a rispetto <span class=\"_ _3\"></span>all\u2019esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>di euro <span class=\"_ _8\"></span></span>1.415 <span class=\"_ _3\"></span>migliaia<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 yc0f ff1 fs0 fc0 sc0 ls0 ws0\">legato <span class=\"_ _8\"></span>principalmente <span class=\"_ _8\"></span><span class=\"lsd\">ai</span> <span class=\"_ _8\"></span>maggiori <span class=\"_ _8\"></span>stock <span class=\"_ _8\"></span>puntuali <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _8\"></span>anno <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>magazz<span class=\"_ _3\"></span>ino <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>au<span class=\"_ _3\"></span>mentati<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y4ff ff9 fs0 fc0 sc0 ls0 ws0\">valori dei prezzi un<span class=\"_ _3\"></span>itari per via dell\u2019inflaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1 h3 yc10 ff2 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-653": {
   "value": "NOTA 8. Crediti<span class=\"_ _2\"></span> commerciali <table class=\"s w37c h216\" id=\"_2421f0d7-0d81-446d-bcda-371685199b05\"><tr><td class=\"c x181 y133c w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y133c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y133c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y133c w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y133d w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti verso clienti </div></td><td class=\"c x20c y133d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">164.127  </div></td><td class=\"c x182 y133d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.258  </div></td><td class=\"c x20d y133d w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.869  </div></td></tr><tr><td class=\"c x181 y133e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti vs societ\u00e0 del Gruppo non consolidate integralmente </div></td><td class=\"c x20c y133e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">836  </div></td><td class=\"c x182 y133e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.394  </div></td><td class=\"c x20d y133e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(558) </div></td></tr><tr><td class=\"c x181 y133f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti verso parti correlate </div></td><td class=\"c x20c y133f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">135  </div></td><td class=\"c x182 y133f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">131  </div></td><td class=\"c x20d y133f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1340 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo svalutazione crediti </div></td><td class=\"c x20c y1340 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(10.743) </div></td><td class=\"c x182 y1340 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(11.546) </div></td><td class=\"c x20d y1340 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">803  </div></td></tr><tr><td class=\"c x181 y1341 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x20c y1341 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x182 y1341 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.237  </div></td><td class=\"c x20d y1341 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.117  </div></td></tr></table>Tutti <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>crediti <span class=\"_ _20\"> </span>commerciali <span class=\"_ _20\"> </span>sono <span class=\"_ _2b\"> </span>es<span class=\"_ _3\"></span>igibili <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span>ntro <span class=\"_ _20\"> </span>l\u2019esercizio <span class=\"_ _2b\"> </span>succ<span class=\"_ _3\"></span>essivo <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>derivan<span class=\"_ _3\"></span>o <span class=\"_ _20\"> </span>da <span class=\"_ _2b\"> </span>normali <span class=\"_ _20\"> </span>condizioni <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span>vendita. <span class=\"_ _3\"></span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>siano <span class=\"_ _8\"></span>esposti <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>stanziati <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>rso <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _3\"></span>ann<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>copertura dei crediti in <span class=\"_ _2\"></span>soff<span class=\"_ _3\"></span>erenz<span class=\"ff9\">a o di dubbia esigi<span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>ilit\u00e0 ancora iscritti in bilancio nell\u2019attesa della conclusione<span class=\"_ _89\"> </span></span>delle <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>procedure <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span>corsuali <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>tentat<span class=\"_ _3\"></span>ivi <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>rec<span class=\"_ _3\"></span>upero stragiudiziali. <span class=\"_ _2\"></span>Non <span class=\"_ _2\"></span>esistono crediti <span class=\"_ _b\"></span>scadenti <span class=\"_ _2\"></span>oltre<span class=\"_ _89\"> </span>i <span class=\"_ _f\"></span>cinque <span class=\"_ _f\"></span>eserc<span class=\"_ _3\"></span>izi. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>rit<span class=\"_ _3\"></span>iene <span class=\"_ _f\"></span>che <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>svalutazio<span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>crediti <span class=\"_ _f\"></span>sia <span class=\"_ _f\"></span>congruo <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>far <span class=\"_ _f\"></span>fronte <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>pote<span class=\"_ _3\"></span>nziali<span class=\"_ _89\"> </span>inesigibilit\u00e0 sui credit<span class=\"_ _3\"></span>i scaduti.<span class=\"_ _89\"> </span>Al <span class=\"_ _f\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>2024 <span class=\"_ _f\"></span><span class=\"ff9\">la <span class=\"_ _28\"> </span>posta <span class=\"_ _28\"> </span>\u201cCrediti <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ommerciali\u201d <span class=\"_ _28\"> </span>presenta <span class=\"_ _28\"></span>un <span class=\"_ _f\"></span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span></span>10.117 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"></span>legato<span class=\"_ _89\"> </span>soprattutto <span class=\"_ _20\"> </span>all\u2019aumento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _20\"> </span>crediti <span class=\"_ _2b\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>istrib<span class=\"_ _3\"></span>utrici  e <span class=\"_ _20\"> </span>all\u2019incremento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _2b\"> </span>fat<span class=\"_ _3\"></span>turati <span class=\"_ _20\"> </span>ed <span class=\"_ _2b\"> </span>alla  diversa<span class=\"_ _89\"> </span>dinamica dei volumi de<span class=\"_ _3\"></span>gli incassi nei giorni <span class=\"_ _3\"></span>immediatamente <span class=\"_ _3\"></span>precedenti e succ<span class=\"_ _3\"></span>essivi al 31 dice<span class=\"_ _3\"></span>mbre<span class=\"_ _8\"></span>.  Il <span class=\"_ _2\"></span>sa<span class=\"_ _3\"></span>ldo dei <span class=\"_ _2\"></span>crediti<span class=\"_ _3\"></span> v<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>rso societ\u00e0 del <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po collegate <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> correlate si <span class=\"_ _2\"></span>riferisce principal<span class=\"_ _3\"></span>mente a <span class=\"_ _2\"></span>normal<span class=\"_ _3\"></span>i crediti <span class=\"_ _2\"></span>di<span class=\"_ _89\"> </span>fornitura e per l\u2019anal<span class=\"_ _3\"></span>isi delle posizioni s<span class=\"_ _3\"></span>i rimanda alla <span class=\"_ _3\"></span>Nota 34 sulle parti correlat<span class=\"_ _3\"></span>e. Di <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>riporta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>movimentazione <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fondo <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>credit<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>predispone <span class=\"_ _8\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un\u2019ottica<span class=\"_ _89\"> </span>realistica basata sull<span class=\"_ _3\"></span>\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disc<span class=\"_ _3\"></span>iplinato dall\u2019IFRS 9<span class=\"_ _3\"></span> \u201c<span class=\"_ _8\"></span><span class=\"ffc\">expected losses</span><span class=\"ls1c\">\u201d<span class=\"_ _89\"> </span></span>e ch<span class=\"_ _2\"></span>e risulta, inoltre, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>prensiva di <span class=\"_ _2\"></span>una quota di euro 50 <span class=\"_ _2\"></span>migliaia a fronte <span class=\"_ _2\"></span>del pi\u00f9 ge<span class=\"_ _2\"></span>ner<span class=\"_ _3\"></span>ico rischio <span class=\"_ _2\"></span>di mancato<span class=\"_ _89\"> </span>incasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tutte <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>fi<span class=\"_ _2\"></span>nanziar<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>esposte <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>bilancio. <span class=\"_ _f\"></span>Alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bilancio <span class=\"_ _f\"></span>rimangono <span class=\"_ _8\"></span>iscr<span class=\"_ _3\"></span>itti <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>10,7<span class=\"_ _89\"> </span>milioni, <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte p<span class=\"_ _2\"></span>i\u00f9 <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ignificativa, <span class=\"_ _2\"></span>quasi euro <span class=\"_ _2\"></span>8,9 mi<span class=\"_ _2\"></span>lion<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>capo <span class=\"_ _2\"></span>alla principale <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _2\"></span>dist<span class=\"_ _3\"></span>ributric<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>italiana, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>portoghese, <span class=\"_ _8\"></span>greca<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>spa<span class=\"_ _3\"></span>gnola <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fro<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>scadu<span class=\"_ _3\"></span>ti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>pres<span class=\"_ _3\"></span>soch\u00e9<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>intera<span class=\"_ _3\"></span>mente <span class=\"_ _8\"></span>svalut<span class=\"_ _3\"></span>ati<span class=\"_ _89\"> </span>nella fascia oltre l\u2019anno.<span class=\"_ _89\"> </span><table class=\"s w37d h217\" id=\"_c6ccd263-85dd-426b-a2e6-437f68e8e739\"><tr><td class=\"c x181 y1342 wa h31\"><div class=\"t m0 xa h12 yc15 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1342 w25 h31\"><div class=\"t m0 xa h12 yc15 ff4 fs7 fc2 sc0 ls0 ws0\">Fondo svalutazione crediti </div></td></tr><tr><td class=\"c x181 y1343 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1d9 y1343 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(11.546) </div></td></tr><tr><td class=\"c x181 y1344 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimenti del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1345 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x1d9 y1345 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(786) </div></td></tr><tr><td class=\"c x181 y1346 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Utilizzo/rilascio  </div></td><td class=\"c x1d9 y1346 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.588  </div></td></tr><tr><td class=\"c x181 y1347 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione di perimetro </div></td><td class=\"c x1d9 y1347 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1348 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1d9 y1348 w25 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1349 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1d9 y1349 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.743) </div></td></tr></table>Di seguito la suddivision<span class=\"_ _3\"></span>e dei crediti per area <span class=\"_ _3\"></span>geografic<span class=\"_ _3\"></span>a: <table class=\"s w37c h218\" id=\"_97446ac9-30bd-4831-9b07-651653d6f390\"><tr><td class=\"c x181 y134a w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y134a w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y134a w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y134a w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y134b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x20c y134b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">63.889  </div></td><td class=\"c x182 y134b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59.919  </div></td><td class=\"c x20d y134b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.970  </div></td></tr><tr><td class=\"c x181 y134c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Paesi CEE </div></td><td class=\"c x20c y134c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">86.096  </div></td><td class=\"c x182 y134c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">80.642  </div></td><td class=\"c x20d y134c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.454  </div></td></tr><tr><td class=\"c x181 y134d w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Paesi Extra-CEE </div></td><td class=\"c x20c y134d w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.369  </div></td><td class=\"c x182 y134d w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.676  </div></td><td class=\"c x20d y134d w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y134e w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x20c y134e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x182 y134e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.237  </div></td><td class=\"c x20d y134e w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.117  </div></td></tr></table>NOTA 10. Altri crediti <span class=\"_ _2\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _2\"></span>i  <table class=\"s w37c h21a\" id=\"_cfe2ac42-38fe-43d9-82d7-2ef815d3fdc9\"><tr><td class=\"c x181 y1353 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1353 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1353 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1353 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1354 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Acconti a fornitori </div></td><td class=\"c x20c y1354 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.777  </div></td><td class=\"c x182 y1354 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.180  </div></td><td class=\"c x20d y1354 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(402) </div></td></tr><tr><td class=\"c x181 y1355 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti </div></td><td class=\"c x20c y1355 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.546  </div></td><td class=\"c x182 y1355 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.805  </div></td><td class=\"c x20d y1355 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.259) </div></td></tr><tr><td class=\"c x181 y1356 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ratei e risconti attivi </div></td><td class=\"c x20c y1356 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.463  </div></td><td class=\"c x182 y1356 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.586  </div></td><td class=\"c x20d y1356 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls12 ws0\">877 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1357 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y1357 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.910  </div></td><td class=\"c x182 y1357 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x20d y1357 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.898  </div></td></tr><tr><td class=\"c x181 y1358 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x20c y1358 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x182 y1358 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">14.582  </div></td><td class=\"c x20d y1358 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.114  </div></td></tr></table>Al 31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 la <span class=\"_ _3\"></span>posta <span class=\"_ _3\"></span>registra n<span class=\"_ _3\"></span>el co<span class=\"_ _3\"></span>mplesso u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>incremento<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>2.114 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>dovuto <span class=\"_ _3\"></span>all<span class=\"ff9\">\u2019</span>aument<span class=\"_ _3\"></span>o de<span class=\"ls0\">i <span class=\"_ _3\"></span><span class=\"ff9\">\u201c</span>Ratei <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>risconti <span class=\"_ _8\"></span>attivi<span class=\"ff9\">\u201d <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>877 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>2.898 <span class=\"_ _3\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>correnti<span class=\"_ _3\"></span> </span>per <span class=\"_ _26\"> </span>l\u2019iscrizione <span class=\"_ _26\"> </span>dei <span class=\"_ _26\"> </span>mark<span class=\"ff1\">-<span class=\"_ _3\"></span><span class=\"ls23\">to</span>-</span>market <span class=\"_ _26\"> </span>degli <span class=\"_ _26\"> </span>strumenti<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>finanziari <span class=\"_ _26\"> </span>derivati <span class=\"_ _26\"> </span>sull\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A<span class=\"_ _3\"></span>-ETS <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>sul <span class=\"_ _26\"> </span>cambio. <span class=\"_ _26\"> </span>La </span>variazione in aume<span class=\"_ _3\"></span>nto appena desc<span class=\"_ _3\"></span>ritta risulta parzial<span class=\"_ _3\"></span>mente compensata d<span class=\"_ _3\"></span>a un decremento<span class=\"_ _3\"></span> degli Altri Cred<span class=\"_ _3\"></span>iti per euro 1.259 miglia<span class=\"_ _3\"></span>ia e degli Acconti a forn<span class=\"_ _3\"></span>itori per e<span class=\"_ _3\"></span>uro 402 migliaia.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> Come gi\u00e0 segnalato nell<span class=\"ls22\">e </span>precedenti relazioni a partire dal bilancio 2017, il <span class=\"_ _2\"></span>sald<span class=\"_ _3\"></span>o <span class=\"ff9\">della posta \u201c</span>Altri c<span class=\"ff9\">rediti\u201d </span>non \u00e8 <span class=\"_ _8\"></span>influenzato <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>correlata <span class=\"_ _8\"></span>Argentina <span class=\"_ _8\"></span>S.r.l<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>8.000 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>in quanto integralmente svalu<span class=\"_ _3\"></span>tato (No<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>34<span class=\"ls18\">).</span> La posta \u201cRatei e ri<span class=\"_ _2\"></span>sco<span class=\"_ _3\"></span>nti attivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta allocazione di costi di competenza dell<span class=\"_ _3\"></span>\u2019esercizio successi<span class=\"_ _3\"></span>vo, tipicament<span class=\"_ _3\"></span>e spese assicurative, locaz<span class=\"_ _3\"></span>ioni, interessi. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-717": {
   "value": "NOTA 8. Crediti<span class=\"_ _2\"></span> commerciali <table class=\"s w37c h216\" id=\"_2421f0d7-0d81-446d-bcda-371685199b05\"><tr><td class=\"c x181 y133c w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y133c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y133c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y133c w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y133d w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti verso clienti </div></td><td class=\"c x20c y133d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">164.127  </div></td><td class=\"c x182 y133d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.258  </div></td><td class=\"c x20d y133d w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.869  </div></td></tr><tr><td class=\"c x181 y133e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti vs societ\u00e0 del Gruppo non consolidate integralmente </div></td><td class=\"c x20c y133e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">836  </div></td><td class=\"c x182 y133e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.394  </div></td><td class=\"c x20d y133e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(558) </div></td></tr><tr><td class=\"c x181 y133f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti verso parti correlate </div></td><td class=\"c x20c y133f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">135  </div></td><td class=\"c x182 y133f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">131  </div></td><td class=\"c x20d y133f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">4 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1340 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo svalutazione crediti </div></td><td class=\"c x20c y1340 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(10.743) </div></td><td class=\"c x182 y1340 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(11.546) </div></td><td class=\"c x20d y1340 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">803  </div></td></tr><tr><td class=\"c x181 y1341 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x20c y1341 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x182 y1341 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.237  </div></td><td class=\"c x20d y1341 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.117  </div></td></tr></table>Tutti <span class=\"_ _2b\"> </span>i <span class=\"_ _20\"> </span>crediti <span class=\"_ _20\"> </span>commerciali <span class=\"_ _20\"> </span>sono <span class=\"_ _2b\"> </span>es<span class=\"_ _3\"></span>igibili <span class=\"_ _2b\"> </span>e<span class=\"_ _3\"></span>ntro <span class=\"_ _20\"> </span>l\u2019esercizio <span class=\"_ _2b\"> </span>succ<span class=\"_ _3\"></span>essivo <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>derivan<span class=\"_ _3\"></span>o <span class=\"_ _20\"> </span>da <span class=\"_ _2b\"> </span>normali <span class=\"_ _20\"> </span>condizioni <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span>vendita. <span class=\"_ _3\"></span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>siano <span class=\"_ _8\"></span>esposti <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>stanziati <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>rso <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>egli <span class=\"_ _3\"></span>ann<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span>copertura dei crediti in <span class=\"_ _2\"></span>soff<span class=\"_ _3\"></span>erenz<span class=\"ff9\">a o di dubbia esigi<span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>ilit\u00e0 ancora iscritti in bilancio nell\u2019attesa della conclusione<span class=\"_ _89\"> </span></span>delle <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>procedure <span class=\"_ _2\"></span>con<span class=\"_ _3\"></span>corsuali <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>tentat<span class=\"_ _3\"></span>ivi <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>rec<span class=\"_ _3\"></span>upero stragiudiziali. <span class=\"_ _2\"></span>Non <span class=\"_ _2\"></span>esistono crediti <span class=\"_ _b\"></span>scadenti <span class=\"_ _2\"></span>oltre<span class=\"_ _89\"> </span>i <span class=\"_ _f\"></span>cinque <span class=\"_ _f\"></span>eserc<span class=\"_ _3\"></span>izi. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>rit<span class=\"_ _3\"></span>iene <span class=\"_ _f\"></span>che <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>svalutazio<span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>crediti <span class=\"_ _f\"></span>sia <span class=\"_ _f\"></span>congruo <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>far <span class=\"_ _f\"></span>fronte <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>pote<span class=\"_ _3\"></span>nziali<span class=\"_ _89\"> </span>inesigibilit\u00e0 sui credit<span class=\"_ _3\"></span>i scaduti.<span class=\"_ _89\"> </span>Al <span class=\"_ _f\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>2024 <span class=\"_ _f\"></span><span class=\"ff9\">la <span class=\"_ _28\"> </span>posta <span class=\"_ _28\"> </span>\u201cCrediti <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ommerciali\u201d <span class=\"_ _28\"> </span>presenta <span class=\"_ _28\"></span>un <span class=\"_ _f\"></span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span></span>10.117 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"></span>legato<span class=\"_ _89\"> </span>soprattutto <span class=\"_ _20\"> </span>all\u2019aumento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _20\"> </span>crediti <span class=\"_ _2b\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>istrib<span class=\"_ _3\"></span>utrici  e <span class=\"_ _20\"> </span>all\u2019incremento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _2b\"> </span>fat<span class=\"_ _3\"></span>turati <span class=\"_ _20\"> </span>ed <span class=\"_ _2b\"> </span>alla  diversa<span class=\"_ _89\"> </span>dinamica dei volumi de<span class=\"_ _3\"></span>gli incassi nei giorni <span class=\"_ _3\"></span>immediatamente <span class=\"_ _3\"></span>precedenti e succ<span class=\"_ _3\"></span>essivi al 31 dice<span class=\"_ _3\"></span>mbre<span class=\"_ _8\"></span>.  Il <span class=\"_ _2\"></span>sa<span class=\"_ _3\"></span>ldo dei <span class=\"_ _2\"></span>crediti<span class=\"_ _3\"></span> v<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>rso societ\u00e0 del <span class=\"_ _2\"></span>Grup<span class=\"_ _3\"></span>po collegate <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> correlate si <span class=\"_ _2\"></span>riferisce principal<span class=\"_ _3\"></span>mente a <span class=\"_ _2\"></span>normal<span class=\"_ _3\"></span>i crediti <span class=\"_ _2\"></span>di<span class=\"_ _89\"> </span>fornitura e per l\u2019anal<span class=\"_ _3\"></span>isi delle posizioni s<span class=\"_ _3\"></span>i rimanda alla <span class=\"_ _3\"></span>Nota 34 sulle parti correlat<span class=\"_ _3\"></span>e. Di <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>riporta<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>movimentazione <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>fondo <span class=\"_ _8\"></span>svalutazione <span class=\"_ _8\"></span>credit<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>predispone <span class=\"_ _8\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un\u2019ottica<span class=\"_ _89\"> </span>realistica basata sull<span class=\"_ _3\"></span>\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disc<span class=\"_ _3\"></span>iplinato dall\u2019IFRS 9<span class=\"_ _3\"></span> \u201c<span class=\"_ _8\"></span><span class=\"ffc\">expected losses</span><span class=\"ls1c\">\u201d<span class=\"_ _89\"> </span></span>e ch<span class=\"_ _2\"></span>e risulta, inoltre, <span class=\"_ _2\"></span>com<span class=\"_ _3\"></span>prensiva di <span class=\"_ _2\"></span>una quota di euro 50 <span class=\"_ _2\"></span>migliaia a fronte <span class=\"_ _2\"></span>del pi\u00f9 ge<span class=\"_ _2\"></span>ner<span class=\"_ _3\"></span>ico rischio <span class=\"_ _2\"></span>di mancato<span class=\"_ _89\"> </span>incasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>tutte <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>fi<span class=\"_ _2\"></span>nanziar<span class=\"_ _3\"></span>ie <span class=\"_ _f\"></span>esposte <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>bilancio. <span class=\"_ _f\"></span>Alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bilancio <span class=\"_ _f\"></span>rimangono <span class=\"_ _8\"></span>iscr<span class=\"_ _3\"></span>itti <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>10,7<span class=\"_ _89\"> </span>milioni, <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte p<span class=\"_ _2\"></span>i\u00f9 <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ignificativa, <span class=\"_ _2\"></span>quasi euro <span class=\"_ _2\"></span>8,9 mi<span class=\"_ _2\"></span>lion<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>capo <span class=\"_ _2\"></span>alla principale <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _2\"></span>dist<span class=\"_ _3\"></span>ributric<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>italiana, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>portoghese, <span class=\"_ _8\"></span>greca<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>spa<span class=\"_ _3\"></span>gnola <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fro<span class=\"_ _3\"></span>nte <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>scadu<span class=\"_ _3\"></span>ti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>pres<span class=\"_ _3\"></span>soch\u00e9<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>intera<span class=\"_ _3\"></span>mente <span class=\"_ _8\"></span>svalut<span class=\"_ _3\"></span>ati<span class=\"_ _89\"> </span>nella fascia oltre l\u2019anno.<span class=\"_ _89\"> </span><table class=\"s w37d h217\" id=\"_c6ccd263-85dd-426b-a2e6-437f68e8e739\"><tr><td class=\"c x181 y1342 wa h31\"><div class=\"t m0 xa h12 yc15 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1342 w25 h31\"><div class=\"t m0 xa h12 yc15 ff4 fs7 fc2 sc0 ls0 ws0\">Fondo svalutazione crediti </div></td></tr><tr><td class=\"c x181 y1343 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1d9 y1343 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(11.546) </div></td></tr><tr><td class=\"c x181 y1344 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimenti del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1345 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x1d9 y1345 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(786) </div></td></tr><tr><td class=\"c x181 y1346 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Utilizzo/rilascio  </div></td><td class=\"c x1d9 y1346 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.588  </div></td></tr><tr><td class=\"c x181 y1347 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione di perimetro </div></td><td class=\"c x1d9 y1347 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1348 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1d9 y1348 w25 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1349 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1d9 y1349 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.743) </div></td></tr></table>Di seguito la suddivision<span class=\"_ _3\"></span>e dei crediti per area <span class=\"_ _3\"></span>geografic<span class=\"_ _3\"></span>a: <table class=\"s w37c h218\" id=\"_97446ac9-30bd-4831-9b07-651653d6f390\"><tr><td class=\"c x181 y134a w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y134a w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y134a w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y134a w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y134b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x20c y134b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">63.889  </div></td><td class=\"c x182 y134b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59.919  </div></td><td class=\"c x20d y134b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.970  </div></td></tr><tr><td class=\"c x181 y134c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Paesi CEE </div></td><td class=\"c x20c y134c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">86.096  </div></td><td class=\"c x182 y134c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">80.642  </div></td><td class=\"c x20d y134c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.454  </div></td></tr><tr><td class=\"c x181 y134d w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Paesi Extra-CEE </div></td><td class=\"c x20c y134d w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.369  </div></td><td class=\"c x182 y134d w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.676  </div></td><td class=\"c x20d y134d w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y134e w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x20c y134e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x182 y134e w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">144.237  </div></td><td class=\"c x20d y134e w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.117  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-718": {
   "value": "NOTA 9. Attivit<span class=\"_ _2\"></span>\u00e0 fiscali <table class=\"s w37c h219\" id=\"_1b97b3f8-a9ba-46b5-9c41-be467773b559\"><tr><td class=\"c x181 y134f w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y134f w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y134f w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y134f w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1350 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul valore aggiunto </div></td><td class=\"c x20c y1350 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">11.701  </div></td><td class=\"c x182 y1350 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.693  </div></td><td class=\"c x20d y1350 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.008  </div></td></tr><tr><td class=\"c x181 y1351 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul reddito </div></td><td class=\"c x20c y1351 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.516  </div></td><td class=\"c x182 y1351 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.742  </div></td><td class=\"c x20d y1351 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(226) </div></td></tr><tr><td class=\"c x181 y1352 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x20c y1352 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x182 y1352 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x20d y1352 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.782  </div></td></tr></table>Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>plessivamente <span class=\"_ _3\"></span>segnato<span class=\"_ _3\"></span> u<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>incremento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.78<span class=\"_ _3\"></span>2 mi<span class=\"_ _3\"></span>gliaia legato <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>diverso <span class=\"_ _8\"></span>credito<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>IVA <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2.008 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>da <span class=\"_ _3\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>nore <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>sul <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>eddito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro 226<span class=\"ls0\"> mi<span class=\"_ _3\"></span>gliaia. </span>NOTA 10. Altri crediti <span class=\"_ _2\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _2\"></span>i  <table class=\"s w37c h21a\" id=\"_cfe2ac42-38fe-43d9-82d7-2ef815d3fdc9\"><tr><td class=\"c x181 y1353 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1353 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1353 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1353 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1354 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Acconti a fornitori </div></td><td class=\"c x20c y1354 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.777  </div></td><td class=\"c x182 y1354 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.180  </div></td><td class=\"c x20d y1354 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(402) </div></td></tr><tr><td class=\"c x181 y1355 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti </div></td><td class=\"c x20c y1355 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.546  </div></td><td class=\"c x182 y1355 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.805  </div></td><td class=\"c x20d y1355 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.259) </div></td></tr><tr><td class=\"c x181 y1356 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ratei e risconti attivi </div></td><td class=\"c x20c y1356 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.463  </div></td><td class=\"c x182 y1356 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.586  </div></td><td class=\"c x20d y1356 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls12 ws0\">877 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1357 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y1357 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.910  </div></td><td class=\"c x182 y1357 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x20d y1357 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.898  </div></td></tr><tr><td class=\"c x181 y1358 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x20c y1358 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x182 y1358 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">14.582  </div></td><td class=\"c x20d y1358 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.114  </div></td></tr></table>Al 31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 la <span class=\"_ _3\"></span>posta <span class=\"_ _3\"></span>registra n<span class=\"_ _3\"></span>el co<span class=\"_ _3\"></span>mplesso u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>incremento<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>2.114 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>dovuto <span class=\"_ _3\"></span>all<span class=\"ff9\">\u2019</span>aument<span class=\"_ _3\"></span>o de<span class=\"ls0\">i <span class=\"_ _3\"></span><span class=\"ff9\">\u201c</span>Ratei <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>risconti <span class=\"_ _8\"></span>attivi<span class=\"ff9\">\u201d <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>877 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>2.898 <span class=\"_ _3\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>correnti<span class=\"_ _3\"></span> </span>per <span class=\"_ _26\"> </span>l\u2019iscrizione <span class=\"_ _26\"> </span>dei <span class=\"_ _26\"> </span>mark<span class=\"ff1\">-<span class=\"_ _3\"></span><span class=\"ls23\">to</span>-</span>market <span class=\"_ _26\"> </span>degli <span class=\"_ _26\"> </span>strumenti<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>finanziari <span class=\"_ _26\"> </span>derivati <span class=\"_ _26\"> </span>sull\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A<span class=\"_ _3\"></span>-ETS <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>sul <span class=\"_ _26\"> </span>cambio. <span class=\"_ _26\"> </span>La </span>variazione in aume<span class=\"_ _3\"></span>nto appena desc<span class=\"_ _3\"></span>ritta risulta parzial<span class=\"_ _3\"></span>mente compensata d<span class=\"_ _3\"></span>a un decremento<span class=\"_ _3\"></span> degli Altri Cred<span class=\"_ _3\"></span>iti per euro 1.259 miglia<span class=\"_ _3\"></span>ia e degli Acconti a forn<span class=\"_ _3\"></span>itori per e<span class=\"_ _3\"></span>uro 402 migliaia.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> Come gi\u00e0 segnalato nell<span class=\"ls22\">e </span>precedenti relazioni a partire dal bilancio 2017, il <span class=\"_ _2\"></span>sald<span class=\"_ _3\"></span>o <span class=\"ff9\">della posta \u201c</span>Altri c<span class=\"ff9\">rediti\u201d </span>non \u00e8 <span class=\"_ _8\"></span>influenzato <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>correlata <span class=\"_ _8\"></span>Argentina <span class=\"_ _8\"></span>S.r.l<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>8.000 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>in quanto integralmente svalu<span class=\"_ _3\"></span>tato (No<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>34<span class=\"ls18\">).</span> La posta \u201cRatei e ri<span class=\"_ _2\"></span>sco<span class=\"_ _3\"></span>nti attivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta allocazione di costi di competenza dell<span class=\"_ _3\"></span>\u2019esercizio successi<span class=\"_ _3\"></span>vo, tipicament<span class=\"_ _3\"></span>e spese assicurative, locaz<span class=\"_ _3\"></span>ioni, interessi. <span class=\"_ _8\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-654": {
   "value": "NOTA 9. Attivit<span class=\"_ _2\"></span>\u00e0 fiscali <table class=\"s w37c h219\" id=\"_1b97b3f8-a9ba-46b5-9c41-be467773b559\"><tr><td class=\"c x181 y134f w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y134f w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y134f w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y134f w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1350 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul valore aggiunto </div></td><td class=\"c x20c y1350 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">11.701  </div></td><td class=\"c x182 y1350 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.693  </div></td><td class=\"c x20d y1350 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.008  </div></td></tr><tr><td class=\"c x181 y1351 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul reddito </div></td><td class=\"c x20c y1351 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.516  </div></td><td class=\"c x182 y1351 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.742  </div></td><td class=\"c x20d y1351 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(226) </div></td></tr><tr><td class=\"c x181 y1352 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x20c y1352 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x182 y1352 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x20d y1352 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.782  </div></td></tr></table>Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>plessivamente <span class=\"_ _3\"></span>segnato<span class=\"_ _3\"></span> u<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>incremento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.78<span class=\"_ _3\"></span>2 mi<span class=\"_ _3\"></span>gliaia legato <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>diverso <span class=\"_ _8\"></span>credito<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>IVA <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2.008 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>da <span class=\"_ _3\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>nore <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>sul <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>eddito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro 226<span class=\"ls0\"> mi<span class=\"_ _3\"></span>gliaia. </span><div class=\"c w2 h0 gs66\"><div class=\"t m0 x1 h2 y813 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h10 y3c1 ff4 fs6 fc4 sc0 ls0 ws0\">NOTA 20<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 fiscali </div></div><div class=\"gs67\"><table class=\"s w37c h22f\" id=\"_2838e5ab-ec6b-4dd0-9d2a-65b80cae414f\"><tr><td class=\"c x181 y1437 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1437 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x182 y1437 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td><td class=\"c x20d y1437 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1438 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul valore aggiunto </div></td><td class=\"c x20c y1438 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.000  </div></td><td class=\"c x182 y1438 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.610  </div></td><td class=\"c x20d y1438 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">389  </div></td></tr><tr><td class=\"c x181 y1439 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per fondo imposte sui redditi  </div></td><td class=\"c x20c y1439 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.495  </div></td><td class=\"c x182 y1439 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.159  </div></td><td class=\"c x20d y1439 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">336 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y143a w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Per ritenute d'acconto da versare </div></td><td class=\"c x20c y143a w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.060  </div></td><td class=\"c x182 y143a w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.716  </div></td><td class=\"c x20d y143a w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls33 ws0\">344 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y143b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte indirette e debiti altri </div></td><td class=\"c x20c y143b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.402  </div></td><td class=\"c x182 y143b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.330  </div></td><td class=\"c x20d y143b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">72  </div></td></tr><tr><td class=\"c x181 y143c w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x20c y143c w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x182 y143c w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.815  </div></td><td class=\"c x20d y143c w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.142  </div></td></tr></table></div><div class=\"c w2 h0 gs66\"><div class=\"t m0 x1 h2 y336 ff1 fs0 fc0 sc0 ls9d ws0\">Al <span class=\"_ _8\"></span><span class=\"ls0\">31<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dicembre <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>po<span class=\"_ _3\"></span>sta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esame <span class=\"_ _f\"></span>presenta <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>aldo <span class=\"_ _f\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7.957 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>au<span class=\"_ _3\"></span>mento <span class=\"_ _f\"></span>rispetto <span class=\"_ _f\"></span>al </span></div><div class=\"t m0 x1 h2 y191 ff1 fs0 fc0 sc0 ls0 ws0\">saldo al 31 dice<span class=\"_ _3\"></span>mbre 20<span class=\"_ _3\"></span>23 d<span class=\"_ _3\"></span>i complessivi euro<span class=\"_ _3\"></span> 1<span class=\"_ _3\"></span>.142 migliaia di<span class=\"_ _3\"></span> cui euro <span class=\"_ _3\"></span>389<span class=\"_ _3\"></span> migliaia <span class=\"_ _3\"></span>per maggior deb<span class=\"_ _3\"></span>ito IVA,<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _3\"></span><span class=\"ls13\">336</span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>impo<span class=\"_ _3\"></span>ste <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>edditi, <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>344 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span><span class=\"ff9\">ritenute <span class=\"_ _3\"></span>d\u2019a<span class=\"_ _3\"></span>cconto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>versare<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"lsa2\">72</span> </div><div class=\"t m0 x1 h2 y320 ff1 fs0 fc0 sc0 ls0 ws0\">migliaia per debit<span class=\"_ _3\"></span>i altri.  </div><div class=\"t m0 x1 h2 y321 ff1 fs0 fc0 sc0 ls0 ws0\">Si segnala che ad og<span class=\"_ _3\"></span>gi non esistono s<span class=\"_ _3\"></span>caduti relativamen<span class=\"_ _3\"></span>te alla voce in esame<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h3 ycd9 ff2 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-719": {
   "value": "NOTA 11. Dispo<span class=\"_ _2\"></span>nibilit\u00e0 liquide e mezzi e<span class=\"_ _2\"></span>quivalenti  <table class=\"s w37c h21b\" id=\"_ef99798a-4af7-4c36-bbc9-ab4edfc26856\"><tr><td class=\"c x181 y1359 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1359 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1359 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1359 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y135a w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x20c y135a w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x182 y135a w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x20d y135a w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.703) </div></td></tr></table>Il <span class=\"_ _b\"></span>sa<span class=\"_ _3\"></span>ldo <span class=\"_ _2\"></span>riflette i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sald<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>attivi di <span class=\"_ _b\"></span>conto <span class=\"_ _2\"></span>corrente <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _2\"></span>socie<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo.<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>variazion<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>voce \u00e8 <span class=\"_ _b\"></span>analit<span class=\"_ _3\"></span>icamente<span class=\"_ _89\"> </span> analizzabile nel r<span class=\"_ _3\"></span>endiconto finanzia<span class=\"_ _3\"></span>rio.<span class=\"_ _89\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-655": {
   "value": "NOTA 11. Dispo<span class=\"_ _2\"></span>nibilit\u00e0 liquide e mezzi e<span class=\"_ _2\"></span>quivalenti <table class=\"s w37c h21b\" id=\"_ef99798a-4af7-4c36-bbc9-ab4edfc26856\"><tr><td class=\"c x181 y1359 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1359 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1359 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1359 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y135a w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x20c y135a w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x182 y135a w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x20d y135a w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.703) </div></td></tr></table>Il <span class=\"_ _b\"></span>sa<span class=\"_ _3\"></span>ldo <span class=\"_ _2\"></span>riflette i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sald<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>attivi di <span class=\"_ _b\"></span>conto <span class=\"_ _2\"></span>corrente <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _2\"></span>socie<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo.<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>variazion<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>voce \u00e8 <span class=\"_ _b\"></span>analit<span class=\"_ _3\"></span>icamente<span class=\"_ _89\"> </span>analizzabile nel r<span class=\"_ _3\"></span>endiconto finanzia<span class=\"_ _3\"></span>rio.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-769": {
   "value": "NOTA 11. Dispo<span class=\"_ _2\"></span>nibilit\u00e0 liquide e mezzi e<span class=\"_ _2\"></span>quivalenti <table class=\"s w37c h21b\" id=\"_ef99798a-4af7-4c36-bbc9-ab4edfc26856\"><tr><td class=\"c x181 y1359 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1359 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1359 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1359 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y135a w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x20c y135a w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x182 y135a w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x20d y135a w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.703) </div></td></tr></table>Il <span class=\"_ _b\"></span>sa<span class=\"_ _3\"></span>ldo <span class=\"_ _2\"></span>riflette i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sald<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>attivi di <span class=\"_ _b\"></span>conto <span class=\"_ _2\"></span>corrente <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _2\"></span>socie<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo.<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>variazion<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>voce \u00e8 <span class=\"_ _b\"></span>analit<span class=\"_ _3\"></span>icamente<span class=\"_ _89\"> </span>analizzabile nel r<span class=\"_ _3\"></span>endiconto finanzia<span class=\"_ _3\"></span>rio.<span class=\"_ _89\"> </span>NOTA 14<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 finanziarie<span class=\"_ _89\"> </span> L\u2019informativa su<span class=\"ff1\">lle<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _3\"></span> finanziarie d<span class=\"_ _3\"></span>escritta qu<span class=\"_ _3\"></span>i di seguito \u00e8<span class=\"_ _3\"></span> un<span class=\"_ _3\"></span>ica, comprend<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>quindi sia la <span class=\"_ _3\"></span>parte non<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>corrente che corrente d<span class=\"_ _3\"></span>e<span class=\"ls1a\">lle</span> stess<span class=\"_ _3\"></span>e, al fine di render<span class=\"_ _3\"></span>ne pi\u00f9 immediat<span class=\"_ _3\"></span>a la com<span class=\"_ _3\"></span>prensione<span class=\"ls1b\">. </span><span class=\"ls1b\"><span class=\"_ _3\"></span></span> L\u2019esposizione finanz<span class=\"_ _3\"></span>iaria si presenta c<span class=\"_ _3\"></span>ome segue:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h21f\" id=\"_e987743d-b990-4afe-9186-4e797d846202\"><tr><td class=\"c x181 y137e w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y137e w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y137f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (oltre i 12 mesi) </div></td><td class=\"c x20c y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x182 y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x20d y137f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td></tr><tr><td class=\"c x181 y1380 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine (oltre i 12 mesi) </div></td><td class=\"c x20c y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td class=\"c x182 y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td class=\"c x20d y1380 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.856) </div></td></tr><tr><td class=\"c x181 y1381 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) </div></td><td class=\"c x20c y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x182 y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x20d y1381 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(393) </div></td></tr><tr><td class=\"c x181 y1382 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 16 </div></td><td class=\"c x20c y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td class=\"c x182 y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td class=\"c x20d y1382 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.686) </div></td></tr><tr><td class=\"c x181 y1383 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (Non corrente) </div></td><td class=\"c x20c y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x182 y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x20d y1383 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">571  </div></td></tr><tr><td class=\"c x181 y1384 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di negoziazione (Non-corrente) </div></td><td class=\"c x20c y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x182 y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1384 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td></tr><tr><td class=\"c x181 y1385 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (Non corrente) </div></td><td class=\"c x20c y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x182 y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x20d y1385 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.335) </div></td></tr><tr><td class=\"c x181 y1386 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti </div></td><td class=\"c x20c y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td class=\"c x182 y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td class=\"c x20d y1386 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.670) </div></td></tr><tr><td class=\"c x181 y1387 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x20c y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x182 y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x20d y1387 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1388 w154 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche (parte corrente dei mutui)  </div></td><td class=\"c x20c y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x182 y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x20d y1388 w153 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">1.502  </div></td></tr><tr><td class=\"c x181 y1389 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x20c y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x182 y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x20d y1389 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.264  </div></td></tr><tr><td class=\"c x181 y138a w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (parte corrente) </div></td><td class=\"c x20c y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x182 y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x20d y138a w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(381) </div></td></tr><tr><td class=\"c x181 y138b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori IFRS 16 (parte corrente) </div></td><td class=\"c x20c y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x182 y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x20d y138b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.288  </div></td></tr><tr><td class=\"c x181 y138c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x20c y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x182 y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x20d y138c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.218  </div></td></tr><tr><td class=\"c x181 y138d w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (parte corrente) </div></td><td class=\"c x20c y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x20d y138d w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.057) </div></td></tr><tr><td class=\"c x181 y138e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (parte corrente) </div></td><td class=\"c x20c y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x182 y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x20d y138e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y138f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x182 y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x20d y138f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.835  </div></td></tr></table>La <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019esercizio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>20</span>24 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>18.835 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(fra<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>corrente <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>corre<span class=\"_ _3\"></span>nte) <span class=\"_ _8\"></span>riflette<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span> principali componenti <span class=\"_ _3\"></span>per lo pi\u00f9 legate ai f<span class=\"_ _3\"></span>inanziamenti a med<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>termine com<span class=\"_ _3\"></span>e qui sot<span class=\"_ _3\"></span>to dettagliate:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">erogazione <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>Capogrupp<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>giugno <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>nuovo <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>to <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span></span></span>2029 per euro 2.500<span class=\"_ _3\"></span> migliaia;<span class=\"_ _89\"> </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento, d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte dell<span class=\"_ _3\"></span>a Capogrup<span class=\"_ _3\"></span>po, delle rat<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>l finanziamento <span class=\"_ _3\"></span>ESG l<span class=\"_ _3\"></span>inked <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span>-2028 in <span class=\"_ _3\"></span>pool<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>per <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6.<span class=\"_ _3\"></span>890 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>nitamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>contabilizzazione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>174 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>quale<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> interesse <span class=\"_ _2\"></span>figurativo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>erivant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il metodo <span class=\"_ _b\"></span>del costo <span class=\"_ _2\"></span>ammortizzato.<span class=\"_ _89\"> </span> Si ri<span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rda come <span class=\"_ _2\"></span>su tale finanziamento siano in <span class=\"_ _2\"></span>essere copertur<span class=\"_ _3\"></span>e contro <span class=\"_ _2\"></span>il rischio di variazione <span class=\"_ _2\"></span>del tasso<span class=\"_ _89\"> </span> di interesse per una quota del 100% alla data del 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre, il cui valore di mark to market \u00e8 pari<span class=\"_ _3\"></span> ad<span class=\"_ _89\"> </span> euro 746 miglia<span class=\"_ _3\"></span>ia negativo. <span class=\"_ _3\"></span>Si segnala che tale fi<span class=\"_ _3\"></span>nanziamento \u00e8 asso<span class=\"_ _3\"></span>ggettato al ris<span class=\"_ _3\"></span>petto di covenant finanziari, <span class=\"_ _3\"></span>calcolat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziaria <span class=\"_ _3\"></span>netta <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>Adjusted <span class=\"_ _8\"></span>EBITDA e <span class=\"_ _8\"></span>posizione finanziaria netta e patr<span class=\"_ _3\"></span>imonio netto che<span class=\"_ _3\"></span> alla data d<span class=\"_ _3\"></span>el bilancio che risultano <span class=\"_ _3\"></span>pienamente risp<span class=\"_ _3\"></span>ettati;<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>81 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prestito <span class=\"_ _8\"></span>obbligazionario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>0.000 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>ed </span></span>il <span class=\"_ _3\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seconda <span class=\"_ _8\"></span>rata <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>conto <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5.000 <span class=\"_ _8\"></span>migliaia. <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>evid<span class=\"_ _3\"></span>enzia, <span class=\"_ _8\"></span>inoltre <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> prestito <span class=\"_ _8\"></span>obbligazionario<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necessita <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>risp<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>covenant<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>quali <span class=\"_ _f\"></span>rapporto <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posizion<span class=\"_ _3\"></span>e finanziaria netta ed Adjusted<span class=\"_ _3\"></span> EBITDA e posizione finanziaria<span class=\"_ _3\"></span> netta e patrimo<span class=\"_ _3\"></span>nio netto che alla data di riferimento risultano p<span class=\"_ _3\"></span>ienamente rispet<span class=\"_ _3\"></span>tati;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>rata <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.038 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>2022<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span></span></span>2027. Si <span class=\"_ _3\"></span>ricorda c<span class=\"_ _3\"></span>he su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>pertura IRS <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>100%<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>(originari <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5.500 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>liaia) il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>-to <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data del 31 dicembre 2024 <span class=\"_ _3\"></span>risulta positi<span class=\"_ _3\"></span>vo per euro <span class=\"_ _3\"></span><span class=\"ls17\">117</span> migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 57<span class=\"_ _3\"></span>3 migliaia della rat<span class=\"_ _3\"></span>a in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2021<span class=\"_ _8\"></span>-2025;  </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 77<span class=\"_ _3\"></span>8 migliaia dell<span class=\"_ _3\"></span>a rata in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2022<span class=\"_ _8\"></span>-2027; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 303 <span class=\"_ _3\"></span>migliaia d<span class=\"_ _3\"></span>ella rata in scade<span class=\"_ _3\"></span>nza di un finanzia<span class=\"_ _3\"></span>mento 2023<span class=\"_ _8\"></span>-2028; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare rimborso <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tital <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>rate del <span class=\"_ _2\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in pool <span class=\"_ _2\"></span>in scadenza <span class=\"_ _2\"></span>per<span class=\"_ _3\"></span> </span></span>euro 1.147 migliaia, un<span class=\"_ _3\"></span>itamente alla c<span class=\"_ _3\"></span>ontabilizzazione <span class=\"_ _3\"></span>di euro 15 miglia<span class=\"_ _3\"></span>ia quale interesse f<span class=\"_ _3\"></span>igurativo. Si segnala c<span class=\"_ _3\"></span>he su <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>esse<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> una c<span class=\"_ _3\"></span>opertu<span class=\"_ _3\"></span>ra contro <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio d<span class=\"_ _3\"></span>i va<span class=\"_ _3\"></span>riazione <span class=\"_ _3\"></span>del tasso<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i interesse per <span class=\"_ _2\"></span>una quota <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el 85% <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la data <span class=\"_ _2\"></span>del 31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre i<span class=\"_ _2\"></span>l cui v<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>ore di <span class=\"_ _2\"></span>mark to <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>arket \u00e8 <span class=\"_ _2\"></span>pari ad euro 279 migliaia positivo;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la stipula di due contratti di<span class=\"_ _3\"></span> mutuo 2024<span class=\"_ _3\"></span>-2030 da <span class=\"_ _3\"></span>parte della soc<span class=\"_ _3\"></span>iet\u00e0 Fruttital di rispettivamente <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro </span></span>3.000 migliaia ed <span class=\"_ _3\"></span>euro 5.000 mi<span class=\"_ _3\"></span>gliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _28\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _28\"></span>parte <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Cosiarma <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>rate <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>scadenza <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>per<span class=\"_ _3\"></span> </span></span>complessivi euro 38<span class=\"_ _3\"></span>5 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>Franc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>stato <span class=\"_ _3\"></span>avanzame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>lavori <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span>-<span class=\"_ _3\"></span>2029 </span></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>1.265 <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rate <span class=\"_ _f\"></span>mutui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>scadenza <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mplessivi <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span>7<span class=\"_ _3\"></span>83 migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>rimb<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>scadenza <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez <span class=\"_ _8\"></span>L\u00f3pez </span></span>S.A. <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>566 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>stipula <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span><span class=\"ls2b\">due</span> <span class=\"_ _f\"></span>nuovi <span class=\"_ _f\"></span>contratt<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024-2<span class=\"_ _3\"></span>029 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro 2.000 migliaia ed euro 4<span class=\"_ _3\"></span>.000 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>scadenza <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>rate <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>mutui <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Ca<span class=\"_ _3\"></span>pexo <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>1.006 </span></span>migliaia;  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _8\"></span>pagamento <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sc<span class=\"_ _3\"></span>adenza <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>mutui <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Blam<span class=\"_ _3\"></span>pin <span class=\"_ _3\"></span>Groupe <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> </span></span>8<span class=\"ls13\">38</span> migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">pagamenti sui leasi<span class=\"_ _3\"></span>ng finanziari da <span class=\"_ _3\"></span>parte di Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez L\u00f3pez S.A<span class=\"_ _3\"></span>. per euro <span class=\"_ _8\"></span><span class=\"ls27\">77</span>9 migliaia; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di leasin<span class=\"_ _3\"></span>g finanziari presso l<span class=\"_ _3\"></span>a societ\u00e0 Eur<span class=\"_ _3\"></span>ofrutas per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls17\">10</span> migliaia;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>imborso delle <span class=\"_ _b\"></span>ra<span class=\"_ _3\"></span>te di<span class=\"_ _2\"></span> leasing <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>messicana Productores <span class=\"_ _2\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _2\"></span>Jalisco<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>per euro </span></span>23<span class=\"ls0\"> migliaia ed ero<span class=\"_ _3\"></span>gazione per euro<span class=\"_ _3\"></span> 37 migliaia<span class=\"_ _3\"></span>; </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff9\">all\u2019interno <span class=\"ff1\">della voce altri d<span class=\"_ _2\"></span>ebiti finanziari la componente IFRS 16 ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> euro 56.361 migliaia,<span class=\"_ _3\"></span> </span></span></span>con <span class=\"_ _f\"></span>incrementi <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>12.267 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>legati <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>nuovi <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti, <span class=\"_ _f\"></span>rinnovi <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>adeguamenti<span class=\"_ _3\"></span> canoni  di  affit<span class=\"_ _3\"></span>to  stipulati <span class=\"_ _e\"> </span>nel  2024,  pagament<span class=\"_ _3\"></span>i  per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>14.624  miglia<span class=\"_ _3\"></span>ia  e  st<span class=\"_ _3\"></span>ralcio  per  chiusur<span class=\"_ _3\"></span>a anticipata di contratt<span class=\"_ _3\"></span>i per euro <span class=\"_ _3\"></span>2.041 migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">decremento  della <span class=\"_ _20\"> </span>voce <span class=\"_ _20\"> </span>quote  prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>a  p<span class=\"_ _2\"></span>agar<span class=\"_ _3\"></span>e  su <span class=\"_ _20\"> </span>acquisizioni  p<span class=\"_ _2\"></span>er  euro  5.335  migliaia, <span class=\"_ _20\"> </span>legato  al </span></span>pagamento <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>euro <span class=\"_ _26\"> </span>2<span class=\"_ _3\"></span>.000 <span class=\"_ _26\"> </span>migliaia <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>prima<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>tranche <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Ear<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>-out <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>Blampin <span class=\"_ _26\"> </span>G<span class=\"_ _3\"></span>roupe, <span class=\"_ _26\"> </span>alla contabilizzazione <span class=\"_ _20\"> </span>degli <span class=\"_ _20\"> </span>interessi  per <span class=\"_ _2b\"> </span>euro  2<span class=\"ls24\">92</span> <span class=\"_ _20\"> </span><span class=\"ff9\">migliaia <span class=\"_ _20\"> </span>legati <span class=\"_ _20\"> </span>all\u2019attualizzazione  degli <span class=\"_ _2b\"> </span>Earn<span class=\"_ _3\"></span></span>-out<span class=\"_ _3\"></span>, <span class=\"_ _20\"> </span>al pagamento per euro 3.853 migliaia della seconda tranche di Earn<span class=\"_ _3\"></span>-out a Capexo, alla contabilizzazione<span class=\"_ _3\"></span> degli interessi per euro<span class=\"_ _3\"></span> 188 migl<span class=\"_ _3\"></span>iaia legati all\u2019attu<span class=\"_ _3\"></span>alizzazione,<span class=\"_ _3\"></span><span class=\"ff1\"> alla c<span class=\"_ _3\"></span>ontabilizzazione degli<span class=\"_ _3\"></span> interessi pe<span class=\"_ _3\"></span>r </span>euro  <span class=\"ls28\">434</span>  miglia<span class=\"ff9\">ia  legati  a<span class=\"_ _3\"></span>ll\u2019attualizzaz<span class=\"_ _3\"></span>ione  della  Put/Call  e  all\u2019adeguame<span class=\"_ _3\"></span>nto  della  passivit\u00e0  d<span class=\"_ _3\"></span>ella </span>Put/Call per euro 3<span class=\"_ _3\"></span>90 migliaia.<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">con riferimento <span class=\"_ _2\"></span>ai mark <span class=\"_ _2\"></span>to market sui <span class=\"_ _2\"></span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di copertura si <span class=\"_ _2\"></span>segnala la contabilizzazione<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>mark-<span class=\"ls23\">to</span>-<span class=\"_ _89\"> </span></span></span>market <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ls13\">350</span> <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>negativi <span class=\"_ _f\"></span>(euro <span class=\"_ _f\"></span>396 <span class=\"_ _f\"></span>migliaia positivi <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7<span class=\"_ _3\"></span>46 <span class=\"_ _f\"></span>migliaia <span class=\"_ _28\"></span>negativi), <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>coperture <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>2.738 <span class=\"_ _f\"></span>migliaia positivi e la <span class=\"_ _2\"></span>contab<span class=\"_ _3\"></span>ilizzazione dei mark-<span class=\"ls23\">to</span>-market positivi sul bunker/EUA-ETS per euro 1<span class=\"ls46\">58</span> <span class=\"_ _2\"></span>migliaia.<span class=\"_ _89\"> </span>Si segnala come sui s<span class=\"_ _3\"></span>eguenti finanziam<span class=\"_ _3\"></span>enti esistano cla<span class=\"_ _3\"></span>usole di <span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201cC<span class=\"_ _3\"></span></span>hange of control<span class=\"_ _3\"></span><span class=\"ff9\">\u201d</span>:<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Prestito obbligazionario O<span class=\"_ _3\"></span>rsero di ori<span class=\"_ _3\"></span>ginari euro 30 m<span class=\"_ _3\"></span>ilioni, scadente <span class=\"_ _8\"></span>nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in P<span class=\"_ _3\"></span>ool Ors<span class=\"_ _3\"></span>ero di originari euro<span class=\"_ _3\"></span> <span class=\"ls24\">90</span> mil<span class=\"_ _3\"></span>ioni, scadente<span class=\"_ _3\"></span> nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento Orse<span class=\"_ _3\"></span>ro di originari eu<span class=\"_ _3\"></span>ro 4 milioni, scad<span class=\"_ _3\"></span>ente nel <span class=\"_ _3\"></span>2027;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento ipoteca<span class=\"_ _3\"></span>rio in Pool<span class=\"_ _3\"></span> Frutt<span class=\"_ _3\"></span>ital, di originari euro <span class=\"_ _3\"></span><span class=\"ls17\">15</span> milioni, sc<span class=\"_ _3\"></span>adente nel 2029<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in A<span class=\"_ _3\"></span>Z France di ori<span class=\"_ _3\"></span>ginari euro 1,4 m<span class=\"_ _3\"></span>ilioni scadenti nel 27<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e 1,3 milioni scad<span class=\"_ _3\"></span>enti nel 29;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in AZ France di originari euro 0,8 milioni scadente nel 2025, oltre al mutuo ipotecario<span class=\"_ _89\"> </span></span></span>di<span class=\"ls0\"> originari euro 1,65 mil<span class=\"_ _3\"></span>ioni scadente n<span class=\"_ _3\"></span>el 2029;<span class=\"_ _89\"> </span></span>Lo <span class=\"_ _2b\"> </span>scad<span class=\"_ _3\"></span>enziamento <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>bito <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermine <span class=\"_ _20\"> </span>nei <span class=\"_ _2b\"> </span>confront<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>banche <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _8\"></span>gli <span class=\"_ _2b\"> </span>altri <span class=\"_ _20\"> </span>finanziatori<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>3<span class=\"ls17\">1<span class=\"_ _89\"> </span></span>dicembre <span class=\"_ _8\"></span><span class=\"ls26\">20</span>23 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>dettagliato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguent<span class=\"_ _3\"></span>e, <span class=\"_ _8\"></span>ripartito <span class=\"_ _8\"></span>tra <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>non<span class=\"_ _89\"> </span>correnti, con queste ulti<span class=\"_ _3\"></span>me ulteriormente ri<span class=\"_ _3\"></span>partite fra quot<span class=\"_ _3\"></span>e cadenti entro/ol<span class=\"_ _3\"></span>tre i cinque anni.<table class=\"s w395 h220\" id=\"_d38dc87d-2fac-48e2-aaf4-1546b284a29f\"><tr><td class=\"c x181 y1390 w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x214 y1390 wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y1390 w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1390 w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.24 </div></td><td></td><td class=\"c x217 y1391 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\">-<span class=\"_ _89\"> </span></span></div></td><td class=\"c x218 y1390 w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.28 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y1392 w397 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.28<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1393 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1394 wda h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x215 y1394 w159 h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y1394 w15a h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td></td><td class=\"c x219 y1394 w15c h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x218 y1394 w15d h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1395 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1396 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1397 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x215 y1397 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x216 y1397 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td></td><td class=\"c x219 y1397 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">78.348  </div></td><td class=\"c x218 y1397 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.322  </div></td></tr><tr><td class=\"c x188 y1398 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1399 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y139a wda h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x215 y139a w159 h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x216 y139a w15a h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td></td><td class=\"c x219 y139a w15c h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x218 y139a w15d h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y139b w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139c w39c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y139d wda h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x215 y139d w159 h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x216 y139d w15a h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td></td><td class=\"c x219 y139d w15c h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">26.119  </div></td><td class=\"c x218 y139d w15d h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">21.785  </div></td></tr><tr><td class=\"c x188 y139e w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139f w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21a y13a0 w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x214 y13a1 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x215 y13a1 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x216 y13a1 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x21b y13a2 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13a1 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x218 y13a1 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a3 w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13a4 w158 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13a4 wda h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x215 y13a4 w159 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x216 y13a4 w15a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a4 w15c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a4 w15d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x215 y13a6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x216 y13a6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13a8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x215 y13a9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13a9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td></td><td class=\"c x219 y13a9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x218 y13a9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13aa w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13ab w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ac wda h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">218.666  </div></td><td class=\"c x215 y13ac w159 h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x216 y13ac w15a h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td></td><td class=\"c x219 y13ac w15c h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">142.983  </div></td><td class=\"c x218 y13ac w15d h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">23.107  </div></td></tr><tr><td class=\"c x188 y116b w3a6 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w395 h221\" id=\"_e3843dfc-50f4-42ec-bfca-8042d0565dbd\"><tr><td class=\"c x181 y13ad w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">V<span class=\"ff3\">alori in migliaia \u20ac</span> </div></td><td class=\"c x214 y13ad wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y13ad w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td class=\"c x216 y13ad w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td></td><td class=\"c x217 y13ae w3a7 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5-<span class=\"_ _89\"> </span></div></td><td class=\"c x218 y13ad w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y13af w3a8 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y13b0 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b1 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x215 y13b1 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y13b1 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td></td><td class=\"c x219 y13b1 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x218 y13b1 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b2 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b3 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b4 wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x215 y13b4 w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x216 y13b4 w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td></td><td class=\"c x219 y13b4 w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x218 y13b4 w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y13b5 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b6 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13b7 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">650  </div></td><td class=\"c x215 y13b7 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x216 y13b7 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td></td><td class=\"c x219 y13b7 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x218 y13b7 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b8 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b9 w3a9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-<span class=\"lsa0\">L </span>termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ba wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x215 y13ba w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x216 y13ba w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td></td><td class=\"c x219 y13ba w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x218 y13ba w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y13bb w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13bc w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13bd wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x215 y13bd w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13bd w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x21a y13be w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13bd w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x218 y13bd w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13bf w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21b y13c0 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13c1 w3aa h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati <span class=\"ls5c\">di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13c2 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x215 y13c2 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13c2 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td></td><td class=\"c x219 y13c2 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x218 y13c2 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c3 w3ab h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13c4 w158 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13c4 wda h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x215 y13c4 w159 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x216 y13c4 w15a h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c4 w15c h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c4 w15d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x215 y13c6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x216 y13c6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13c8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x215 y13c9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13c9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td></td><td class=\"c x219 y13c9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x218 y13c9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13ca w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13cc wda h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">199.831  </div></td><td class=\"c x215 y13cc w159 h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x216 y13cc w15a h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td></td><td class=\"c x219 y13cc w15c h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">121.914  </div></td><td class=\"c x218 y13cc w15d h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr><tr><td class=\"c x188 y116b w3ac h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><div class=\"gs19\"><table class=\"s w32d h225\" id=\"_738b146a-3fd3-4150-894d-7f6482a87d1b\"><tr><td class=\"c x181 y13eb w165 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x1d9 y13eb w166 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13eb wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13ec w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x224 y13ec w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ec w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y13ec wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td></tr><tr><td class=\"c x181 y13ed w167 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">B </div></td><td class=\"c x224 y13ed w168 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ed w166 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x183 y13ed wc h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x188 y13ee w3bf h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">C<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13ef w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td class=\"c x183 y13ef wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td></tr><tr><td class=\"c x188 y13f0 w3c0 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">D<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Liquidit\u00e0 (A + B + C)<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f1 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">88.666  </div></td><td class=\"c x183 y13f1 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">90.825  </div></td></tr><tr><td class=\"c x181 y13f2 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">E </div></td><td class=\"c x224 y13f2 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario corrente *  </div></td><td class=\"c x1d9 y13f2 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(17.400) </div></td><td class=\"c x183 y13f2 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(14.974) </div></td></tr><tr><td class=\"c x181 y13f3 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">F </div></td><td class=\"c x224 y13f3 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Parte corrente del debito finanziario non corrente ** </div></td><td class=\"c x1d9 y13f3 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(41.011) </div></td><td class=\"c x183 y13f3 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(37.602) </div></td></tr><tr><td class=\"c x181 y13f4 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">G </div></td><td class=\"c x224 y13f4 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente (E+F) </div></td><td class=\"c x1d9 y13f4 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(58.411) </div></td><td class=\"c x183 y13f4 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(52.576) </div></td></tr><tr><td class=\"c x181 y13f5 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">H </div></td><td class=\"c x224 y13f5 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente netto (G-D)  </div></td><td class=\"c x1d9 y13f5 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">30.254  </div></td><td class=\"c x183 y13f5 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">38.248  </div></td></tr><tr><td class=\"c x188 y13f6 w3c1 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">I<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario non corrente ***<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f7 w166 h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(126.419) </div></td><td class=\"c x183 y13f7 wc h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(146.090) </div></td></tr><tr><td class=\"c x181 y13f8 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x224 y13f8 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti di debito </div></td><td class=\"c x1d9 y13f8 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x183 y13f8 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td></tr><tr><td class=\"c x181 y13f9 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">K </div></td><td class=\"c x224 y13f9 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x1d9 y13f9 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x183 y13f9 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13fa w3c2 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">L<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario non corrente (I+J+K)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fb w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(141.419) </div></td><td class=\"c x183 y13fb wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(166.090) </div></td></tr><tr><td class=\"c x188 y116b w3c3 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">M<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento finanziario (H + L)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fc w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(111.165) </div></td><td class=\"c x183 y13fc wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(127.842) </div></td></tr></table></div><div class=\"c w16b h110 gs32\"><div class=\"t m0 xa h1b y6e0 ff1 fsc fc0 sc0 ls0 ws0\">* Sono inclusi gli str<span class=\"_ _2\"></span>umenti di debito, ma \u00e8<span class=\"_ _2\"></span> esclusa la parte corr<span class=\"_ _2\"></span>ente del debito finanziario non cor<span class=\"_ _2\"></span>rente<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> </div></div><div class=\"c w16b h2c gs33\"><div class=\"t m0 xa h1b y25a ff1 fsc fc0 sc0 lsa1 ws0\">** <span class=\"ls0\">Sono inclusi d<span class=\"_ _3\"></span>ebiti per contratti di noleggio e af<span class=\"_ _3\"></span>fitti IFRS 16 <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>15.143 <span class=\"_ _3\"></span>migliaia al 31 d<span class=\"_ _3\"></span>icembre 2024 ed euro <span class=\"_ _3\"></span>12.855 migliaia al<span class=\"_ _89\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 xa h1b y257 ff1 fsc fc0 sc0 ls0 ws0\">31 dicembre 202<span class=\"_ _2\"></span>3<span class=\"_ _89\"> </span> </div></div><div class=\"c w16b h2b gs34\"><div class=\"t m0 xa h1b y258 ff1 fsc fc0 sc0 ls0 ws0\">*** <span class=\"_ _8\"></span>Sono <span class=\"_ _f\"></span>esclusi <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>debito. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>inclusi <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>oleggio <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>affitt<span class=\"_ _2\"></span>i <span class=\"_ _f\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"> </span>41.218 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _89\"> </span> </div><div class=\"t m0 xa h1b y257 ff1 fsc fc0 sc0 ls0 ws0\">dicembre 202<span class=\"_ _2\"></span>4 ed euro 47.904 migliaia al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _89\"> </span> </div></div><div class=\"c w2 h0 gs35\"><div class=\"t m0 x1 h2 y2e0 ff1 fs0 fc0 sc0 ls0 ws0\">La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>illustra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span></div><div class=\"t m0 x1 h2 yc83 ff9 fs0 fc0 sc0 ls0 ws0\">dall\u2019attivit\u00e0  operativa,  d<span class=\"_ _3\"></span>i  <span class=\"ff1\">investi<span class=\"_ _3\"></span>mento  e  di  finanzia<span class=\"_ _3\"></span>mento  come  dettagliat<span class=\"_ _3\"></span>i  nel  prospet<span class=\"_ _3\"></span>to  del  rendicont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1 h2 y27c ff1 fs0 fc0 sc0 ls0 ws0\">finanziario. </div></div><div class=\"gs36\"><table class=\"s w32d h226\" id=\"_f2a25b20-38ce-409b-b513-691fa1e2eb39\"><tr><td class=\"c x181 y13fd wa h31\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y13fd wb h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13fd wc h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 operativa </div></td><td class=\"c x1d9 y13fe wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">49.926  </div></td><td class=\"c x183 y13fe wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.169  </div></td></tr><tr><td class=\"c x181 y13ff wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di investimento </div></td><td class=\"c x1d9 y13ff wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.252) </div></td><td class=\"c x183 y13ff wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(63.102) </div></td></tr><tr><td class=\"c x181 y1400 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento </div></td><td class=\"c x1d9 y1400 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.376) </div></td><td class=\"c x183 y1400 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.166  </div></td></tr><tr><td class=\"c x181 y1401 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Flusso totale del periodo </div></td><td class=\"c x1d9 y1401 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.703) </div></td><td class=\"c x183 y1401 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">21.233  </div></td></tr><tr><td class=\"c x181 y1402 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide all'inizio del periodo </div></td><td class=\"c x1d9 y1402 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x183 y1402 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">68.830  </div></td></tr><tr><td class=\"c x181 y1403 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla fine del periodo </div></td><td class=\"c x1d9 y1403 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y1403 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062 </div></td></tr></table></div>In <span class=\"_ _8\"></span>termini <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span><span class=\"ff9\">derivanti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>finanziamento, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>forniscono <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>informazioni<span class=\"_ _3\"></span> </span>che consentono agli ut<span class=\"_ _3\"></span>ilizzatori dei bilanci d<span class=\"_ _3\"></span>i valutare le variaz<span class=\"_ _3\"></span>ioni intervenute <span class=\"_ _3\"></span>in conformit\u00e0 allo IAS<span class=\"_ _3\"></span> 7.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <table class=\"s w3c4 h227\" id=\"_064569ef-4973-4839-8081-f76b2fb08633\"><tr><td class=\"c x188 y1404 w3c5 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flussi finanzi<span class=\"_ _2\"></span>ari<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x226 y1405 w3c6 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Differenze<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1406 w3c7 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">derivanti da <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 di<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1407 wc5 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x228 y1406 w3c8 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Nuove<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1406 w3c9 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Rimborsi/<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1406 w3ca h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Cash<span class=\"_ _89\"> </span></div></td><td class=\"c x1d2 y1407 w16f h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x22a y1406 w3cb h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Var.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y1408 w3cc h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">cambio /<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y1407 w172 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2024<span class=\"_ _2\"></span> </div></td></tr><tr><td class=\"c x188 y1409 w3cd h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">finanziament<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> - valori<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x228 y1409 w3ce h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">erogaz.ni<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1409 w3cf h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">decrem.ti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1409 w3d0 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flow<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x22a y1409 w3d1 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">perimetro<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y140a w3d2 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Altro<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y140b w3d3 h1ec\"><div class=\"t m0 x185 h10e y1141 ff3 fsc fc2 sc0 ls0 ws0\">in migliaia di <span class=\"_ _2\"></span>\u20ac<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y140c w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti obbligazio<span class=\"_ _2\"></span>nari </div></td><td class=\"c x227 y140c wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x22b y140c w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y140c w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x1d9 y140c w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140c w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140c w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140c w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140c w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">20.000  </div></td></tr><tr><td class=\"c x181 y140d w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti banche MT<span class=\"_ _2\"></span> </div></td><td class=\"c x227 y140d wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x22b y140d w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">17.765  </div></td><td class=\"c x22c y140d w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(24.119) </div></td><td class=\"c x1d9 y140d w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140d w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140d w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x184 y140d w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">97.264  </div></td></tr><tr><td class=\"c x188 y140e w3d4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti non cor<span class=\"_ _2\"></span>renti verso<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y140f wc5 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x22b y140f w16c hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">37  </div></td><td class=\"c x22c y140f w16d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">(812) </div></td><td class=\"c x1d9 y140f w16e hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140f w16f hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140f w170 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140f w171 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140f w172 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">650  </div></td></tr><tr><td class=\"c x188 y1410 w3d5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">altri finanziatori<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1411 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Effetto IFRS 16 </div></td><td class=\"c x227 y1411 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x22b y1411 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">12.267  </div></td><td class=\"c x22c y1411 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(16.665) </div></td><td class=\"c x1d9 y1411 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1411 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1411 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1411 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1411 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">56.361  </div></td></tr><tr><td class=\"c x181 y1412 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Factor </div></td><td class=\"c x227 y1412 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x22b y1412 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x22c y1412 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(511) </div></td><td class=\"c x1d9 y1412 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1412 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1412 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1412 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1412 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td></tr><tr><td class=\"c x181 y1413 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti finanziari altr<span class=\"_ _2\"></span>i </div></td><td class=\"c x227 y1413 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22b y1413 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1413 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1413 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1413 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1413 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1413 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1413 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1414 w131 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Derivati passivi </div></td><td class=\"c x227 y1414 wc5 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x22b y1414 w16c h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1414 w16d h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1414 w16e h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1414 w16f h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(457) </div></td><td class=\"c x22d y1414 w170 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1414 w171 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1414 w172 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">775  </div></td></tr><tr><td class=\"c x181 y1415 w131 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _2\"></span>nche a breve </div></td><td class=\"c x227 y1415 wc5 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x22b y1415 w16c h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1415 w16d h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1415 w16e h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.264  </div></td><td class=\"c x1d2 y1415 w16f h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1415 w170 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1415 w171 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1415 w172 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">4.813  </div></td></tr><tr><td class=\"c x188 y1416 w3d6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti per saldo pr<span class=\"_ _2\"></span>ezzo su<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1418 w3d7 h228\"><div class=\"t m0 x185 h1b y1417 ff1 fsc fc0 sc0 ls0 ws0\">acquisizioni (N<span class=\"_ _2\"></span>on correnti-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">correnti)<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1419 wc5 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x22b y1419 w16c h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1419 w16d h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x1d9 y1419 w16e h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1419 w16f h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1419 w170 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1419 w171 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y1419 w172 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">18.239  </div></td></tr><tr><td class=\"c x181 y141a w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie c<span class=\"_ _2\"></span>orrenti </div></td><td class=\"c x227 y141a wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(762) </div></td><td class=\"c x22b y141a w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y141a w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y141a w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x1d2 y141a w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(2.541) </div></td><td class=\"c x22d y141a w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141a w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y141a w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3.306) </div></td></tr><tr><td class=\"c x181 y141b w131 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x227 y141b wc5 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">217.904  </div></td><td class=\"c x22b y141b w16c h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">31.798  </div></td><td class=\"c x22c y141b w16d h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(52.965) </div></td><td class=\"c x1d9 y141b w16e h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">2.262  </div></td><td class=\"c x1d2 y141b w16f h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(2.998) </div></td><td class=\"c x22d y141b w170 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141b w171 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y141b w172 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">196.525  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-770": {
   "value": "NOTA <span class=\"_ _6\"></span>12. <span class=\"_ _6\"></span>Patrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>attribuibile <span class=\"_ _6\"></span>ai <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>oci <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>controllante<span class=\"_ _89\"> </span><span class=\"_ _2\"></span> Il <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>ciale al <span class=\"_ _2\"></span>31 dicembre <span class=\"ls26\">20</span>24, interamente versato, <span class=\"_ _2\"></span>risult<span class=\"_ _3\"></span>a composto <span class=\"_ _2\"></span>da n. <span class=\"_ _2\"></span>17<span class=\"_ _3\"></span>.682.500 azioni <span class=\"_ _2\"></span>prive del<span class=\"_ _89\"> </span> valore nominale <span class=\"_ _3\"></span>per un valo<span class=\"_ _3\"></span>re di euro 69.163.34<span class=\"_ _3\"></span>0; non su<span class=\"_ _3\"></span>ssistono azioni priv<span class=\"_ _3\"></span>ilegiate. <span class=\"_ _3\"></span>I possessor<span class=\"_ _3\"></span>i di azioni <span class=\"_ _3\"></span> ordinarie <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ricevere<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>dividendi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>vol<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>volta <span class=\"_ _8\"></span>deliberati <span class=\"_ _8\"></span>e, <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>ciascuna <span class=\"_ _8\"></span>azione <span class=\"_ _8\"></span>posseduta,<span class=\"_ _89\"> </span> godono di un voto da es<span class=\"_ _3\"></span>primere nell<span class=\"_ _3\"></span>e assemblee della <span class=\"_ _3\"></span>Societ\u00e0.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> La <span class=\"_ _27\"> </span>variazione <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _27\"> </span>patrim<span class=\"_ _3\"></span>onio <span class=\"_ _27\"> </span>netto <span class=\"_ _2e\"> </span>al <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>dicembre <span class=\"_ _2e\"> </span>2024 <span class=\"_ _27\"> </span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2e\"> </span>al <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>dicembre <span class=\"_ _2e\"> </span>precedente <span class=\"_ _2e\"> </span>riflette<span class=\"_ _89\"> </span> essenzialmente <span class=\"_ _29\"> </span>l\u2019iscrizione <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>risultato <span class=\"_ _29\"> </span>conseguito <span class=\"_ _29\"> </span>nell\u2019esercizio <span class=\"_ _2a\"> </span>pi\u00f9 <span class=\"_ _29\"> </span>che <span class=\"_ _2a\"> </span>p<span class=\"_ _3\"></span>roporzionale <span class=\"_ _2a\"> </span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _29\"> </span>alla<span class=\"_ _89\"> </span> diminuzione per effett<span class=\"_ _3\"></span>o del dividendo <span class=\"_ _3\"></span>pagato e dell\u2019a<span class=\"_ _3\"></span>cquisto di azioni pro<span class=\"_ _3\"></span>prie.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _2b\"> </span>202<span class=\"_ _3\"></span>4 <span class=\"_ _2b\"> </span>Orsero <span class=\"_ _20\"> </span>detiene <span class=\"_ _2b\"> </span>n. <span class=\"_ _20\"> </span><span class=\"ls65\">83<span class=\"ls13\">3.</span>85<span class=\"_ _2\"></span><span class=\"ls0\">7<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>azioni <span class=\"_ _20\"> </span>proprie <span class=\"_ _2b\"> </span>pari <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>4,72% <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _2b\"> </span>capitale <span class=\"_ _2b\"> </span>soc<span class=\"_ _3\"></span>iale, <span class=\"_ _2b\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>un<span class=\"_ _89\"> </span></span></span><span class=\"ls65\"><span class=\"ls0\"> </span></span>controvalore <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>euro <span class=\"_ _8\"></span>9<span class=\"ls1b\">.7<span class=\"_ _3\"></span><span class=\"ls65\">81</span></span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _8\"></span>esposto <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>diretta <span class=\"_ _8\"></span>riduzione <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _8\"></span>netto<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Nel <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span> Capogruppo <span class=\"_ _8\"></span>ha <span class=\"_ _3\"></span>acqu<span class=\"_ _3\"></span>istato <span class=\"_ _8\"></span>complessive <span class=\"_ _8\"></span><span class=\"ls65\">80</span>.720 <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>proprie <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ezzo <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>2,<span class=\"ls46\">53</span> <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>azione <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _89\"> </span> un controvalore di eu<span class=\"_ _3\"></span>ro 1.01<span class=\"_ _3\"></span>2 migliaia.  Si precisa<span class=\"_ _3\"></span>, infi<span class=\"_ _3\"></span>ne, com<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>detenga n\u00e9 <span class=\"_ _3\"></span>direttam<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>indirettame<span class=\"_ _3\"></span>nte az<span class=\"_ _3\"></span>ioni<span class=\"_ _89\"> </span> di societ\u00e0 controllant<span class=\"_ _3\"></span>i e che nel corso<span class=\"_ _3\"></span> dell\u2019esercizio non<span class=\"_ _3\"></span> ha acquisito n\u00e9 al<span class=\"_ _3\"></span>ienato azioni di soci<span class=\"_ _3\"></span>et\u00e0 controllanti.   <span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>che <span class=\"_ _8\"></span>l\u2019ammontare <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iale <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">3, <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>conformit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _8\"></span>quanto <span class=\"_ _3\"></span>indicato <span class=\"_ _3\"></span>nello<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>IAS 32 sia da<span class=\"_ _3\"></span> considerarsi a<span class=\"_ _3\"></span>l netto di az<span class=\"_ _3\"></span>ioni proprie <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>8<span class=\"ls1b\">.7<span class=\"_ _3\"></span><span class=\"ls24\">69</span></span> miglia<span class=\"_ _3\"></span>ia e dei c<span class=\"_ _3\"></span>osti acquisto <span class=\"_ _3\"></span>partecipazioni<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>153 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>mentre <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>20<span class=\"_ _3\"></span>24<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>azioni <span class=\"_ _f\"></span>proprie <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>9.781 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>costi<span class=\"_ _89\"> </span> acquisto partecipazioni <span class=\"_ _3\"></span>per euro 1<span class=\"_ _3\"></span>53 migliaia.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>riserva <span class=\"_ _8\"></span>sovrapprezzo <span class=\"_ _8\"></span>azioni<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>77.438 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24, <span class=\"_ _8\"></span>mentre <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>legale<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8<span class=\"_ _89\"> </span> pari ad euro 2.469 <span class=\"_ _3\"></span>migliaia.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> La <span class=\"_ _28\"> </span>riserva <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>diff<span class=\"_ _3\"></span>erenze <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>cambio <span class=\"_ _28\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>conversione <span class=\"_ _2b\"> </span>comprende <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>utte <span class=\"_ _28\"> </span>le <span class=\"_ _2b\"> </span>differenze <span class=\"_ _2b\"> </span>cambio <span class=\"_ _28\"> </span>der<span class=\"_ _3\"></span>ivanti <span class=\"_ _28\"> </span>dalla<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> conversione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gestioni <span class=\"_ _3\"></span>estere<span class=\"_ _3\"></span><span class=\"ff9\">; <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>dell\u2019eserciz<span class=\"_ _3\"></span>io ammo<span class=\"_ _3\"></span>nta <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>1.153 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui<span class=\"_ _89\"> </span> riscontro, <span class=\"_ _f\"></span>unitamente <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>differenz<span class=\"_ _3\"></span>iali <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>mark<span class=\"_ _3\"></span>-<span class=\"ls23\">to</span>-<span class=\"ff9\">market <span class=\"_ _f\"></span>derivati, <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>esposto <span class=\"_ _28\"></span>nell\u2019importo <span class=\"_ _f\"></span>totale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>euro<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>1.112 migliaia (il <span class=\"_ _3\"></span>primo negat<span class=\"_ _3\"></span>ivo ed il secondo posit<span class=\"_ _3\"></span>ivo)<span class=\"_ _3\"></span>, nel prospetto del c<span class=\"_ _3\"></span>onto economico com<span class=\"_ _3\"></span>plessivo. <span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziari <span class=\"_ _8\"></span>iscritta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.972 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>(positiva) <span class=\"_ _8\"></span>espone <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span> variazione relativa <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>\u2019adeguamento al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> alla data <span class=\"_ _2\"></span>del 31 <span class=\"_ _2\"></span>dicembre 2024<span class=\"ff9\">, al <span class=\"_ _2\"></span>netto dell\u2019effetto fiscale <span class=\"_ _2\"></span>con<span class=\"_ _89\"> </span></span></span></span><span class=\"ffc\"><span class=\"ff1\"><span class=\"ff9\"><span class=\"_ _3\"></span> </span></span></span>indicazione <span class=\"_ _28\"></span>dello <span class=\"_ _f\"></span>stesso <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo, <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>derivato <span class=\"_ _28\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>bunker/EUA-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>66<span class=\"_ _89\"> </span> migliaia <span class=\"_ _8\"></span>(effetto <span class=\"_ _8\"></span>pos<span class=\"_ _3\"></span>itivo), <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>tass<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>703 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>(variazione <span class=\"_ _8\"></span>negativa) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>del<span class=\"_ _89\"> </span> derivato <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>per euro <span class=\"_ _b\"></span>2<span class=\"_ _3\"></span>.801 <span class=\"_ _2\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2\"></span>(variazion<span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _2\"></span><span class=\"ls0\">positiva)<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>conta<span class=\"_ _3\"></span>bilizzati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>met<span class=\"_ _3\"></span>odologia<span class=\"_ _89\"> </span></span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span>del cash flow hedging<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span> La riserva delle rivalutazion<span class=\"_ _3\"></span>i dei piani a benefici <span class=\"ff9\">def<span class=\"_ _3\"></span>initi, costituita in conformit\u00e0 all\u2019applicazione del<span class=\"_ _3\"></span>lo IAS 19,<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>\u00e8 variata rispetto al<span class=\"_ _3\"></span> 31 dicembre 20<span class=\"_ _3\"></span>23 di euro 21<span class=\"_ _3\"></span>2 migliaia.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> L\u2019assemblea <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>Azio<span class=\"_ _3\"></span>nisti <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>29 <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>prile <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>deliberat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di d<span class=\"_ _3\"></span>estinare <span class=\"_ _3\"></span>l\u2019utile <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>esercizio <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> 22.165  miglia<span class=\"_ _3\"></span>ia  come <span class=\"_ _e\"> </span>da <span class=\"_ _3e\"> </span>propost<span class=\"_ _3\"></span>a  del<span class=\"_ _3\"></span>  Consiglio<span class=\"_ _3\"></span>  di <span class=\"_ _e\"> </span>Amministrazione <span class=\"_ _e\"> </span>ed  in <span class=\"_ _e\"> </span>particolare  d<span class=\"_ _3\"></span>i  distrib<span class=\"_ _3\"></span>uire  un<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> dividendo <span class=\"_ _3\"></span>monetario <span class=\"_ _3\"></span>ord<span class=\"_ _3\"></span>inario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span><span><span class=\"gs25\" id=\"__21\">0,6 0</span></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>azione, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>lordo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>ritenuta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iserva <span class=\"_ _3\"></span>di l<span class=\"_ _3\"></span>egge, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ciascuna<span class=\"_ _89\"> </span> azione esistente ed<span class=\"_ _3\"></span> avente d<span class=\"_ _3\"></span>iritto al dividendo<span class=\"_ _3\"></span>, con esclusione <span class=\"_ _3\"></span>quindi dal com<span class=\"_ _3\"></span>puto di n. 753<span class=\"_ _3\"></span>.137 azioni prop<span class=\"_ _3\"></span>rie<span class=\"_ _89\"> </span> possedute <span class=\"_ _3\"></span>dalla <span class=\"_ _8\"></span>societ\u00e0, <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>div<span class=\"_ _3\"></span>idendo <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>plessivo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>10.158 <span class=\"_ _8\"></span>migl<span class=\"_ _8\"></span>iaia. <span class=\"_ _3\"></span>Lo <span class=\"_ _8\"></span>stacco <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>edola <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>avvenuto <span class=\"_ _3\"></span>il<span class=\"_ _89\"> </span> 13 maggio 2024, la record<span class=\"_ _3\"></span> date il 14 mag<span class=\"_ _3\"></span>gio ed il pagam<span class=\"_ _3\"></span>ento \u00e8 stato effettu<span class=\"_ _3\"></span>ato a partire dal 1<span class=\"_ _3\"></span>5 maggio 2024.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span> Il prospetto dei <span class=\"_ _3\"></span>movimenti <span class=\"_ _3\"></span>del patrimonio<span class=\"_ _3\"></span> netto consol<span class=\"_ _3\"></span>idato, inserito tra<span class=\"_ _3\"></span> i prospett<span class=\"_ _3\"></span>i contabili consol<span class=\"_ _3\"></span>idati a cu<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span> si <span class=\"_ _2\"></span>rimanda, illustra <span class=\"_ _2\"></span>la movimentazione <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>202<span class=\"_ _3\"></span>2 ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>2023 e <span class=\"_ _2\"></span>tra il <span class=\"_ _b\"></span>31 dicembre 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>23<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ed il 31 dicembre 20<span class=\"_ _3\"></span>24, delle sin<span class=\"_ _3\"></span>gole poste delle rise<span class=\"_ _3\"></span>rve.<span class=\"_ _89\"> </span> Qui di seguito<span class=\"_ _3\"></span> il pros<span class=\"_ _3\"></span>petto di <span class=\"_ _3\"></span>riconciliazione al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre 202<span class=\"_ _8\"></span>4 tra <span class=\"_ _3\"></span>il Patrimonio <span class=\"_ _3\"></span>Netto <span class=\"_ _3\"></span>della Capogruppo e<span class=\"_ _3\"></span>d<span class=\"_ _89\"> </span> il <span class=\"_ _8\"></span>Patrimonio <span class=\"_ _8\"></span>N<span class=\"_ _3\"></span>etto <span class=\"_ _f\"></span>attribuibile <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>soci <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>control<span class=\"_ _3\"></span>lante <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>l\u2019utile <span class=\"_ _f\"></span>dell\u2019esercizio <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>Capogrup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>l\u2019ut<span class=\"_ _3\"></span>ile<span class=\"_ _89\"> </span> dell\u2019esercizio attribuibile<span class=\"_ _3\"></span> ai soci della co<span class=\"_ _3\"></span>ntrollante. <table class=\"s w37e h21c\" id=\"_bd61ea7e-39c6-4b74-a5db-b463219aacdc\"><tr><td></td><td class=\"c x20e y135b w37f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Capitale e<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x20f y135c w380 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Patrimonio<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y135d w154 h142\"><div class=\"t m0 xa h12 y7f8 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20e y135e w381 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">riserve<span class=\"_ _89\"> </span></div></td><td class=\"c x182 y135d w152 h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Utile/perdita  </div></td><td class=\"c x20f y135f w382 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">netto totale<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x20e y1360 w383 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2<span class=\"ls0\">4<span class=\"_ _89\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y1361 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Orsero S.p.A. (Capogruppo) </div></td><td class=\"c x20c y1361 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">152.350  </div></td><td class=\"c x182 y1361 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.435  </div></td><td class=\"c x20d y1361 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">165.785  </div></td></tr><tr><td class=\"c x181 y1362 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenza tra valore di carico e pro-quota di PN </div></td><td class=\"c x20c y1362 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(84.984) </div></td><td class=\"c x182 y1362 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1362 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(84.984) </div></td></tr><tr><td class=\"c x188 y1363 w384 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Risultati rettificati pro-quota conseguiti dalle societ\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y1364 w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y1364 w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">40.755  </div></td><td class=\"c x20d y1364 w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">40.755  </div></td></tr><tr><td class=\"c x188 y1365 w385 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">controllate<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1366 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilevazione all'equity method delle societ\u00e0 collegate </div></td><td class=\"c x20c y1366 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.227  </div></td><td class=\"c x182 y1366 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.047  </div></td><td class=\"c x20d y1366 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.273  </div></td></tr><tr><td class=\"c x181 y1367 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi distribuiti  </div></td><td class=\"c x20c y1367 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29.224  </div></td><td class=\"c x182 y1367 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29.224) </div></td><td class=\"c x20d y1367 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1368 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilevazione differenze da consolidamento </div></td><td class=\"c x20c y1368 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">126.557  </div></td><td class=\"c x182 y1368 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1368 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">126.557  </div></td></tr><tr><td class=\"c x188 y1369 w386 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Effetto derivante dall'eliminazione di plusvalenze e/o altre<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y136a w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.531  </div></td><td class=\"c x182 y136a w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(208) </div></td><td class=\"c x20d y136a w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.323  </div></td></tr><tr><td class=\"c x188 y136b w387 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">operazioni compiute dalle societ\u00e0 controllate<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y136c w388 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale Patrimonio netto e utile attribuibile ai soci<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y136d w152 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">227.904  </div></td><td class=\"c x182 y136d w152 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">26.805  </div></td><td class=\"c x20d y136d w153 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">254.708  </div></td></tr><tr><td class=\"c x188 y1201 w389 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">della controllante<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y136e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazioni e utile di pertinenza di terzi </div></td><td class=\"c x20c y136e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">817  </div></td><td class=\"c x182 y136e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">875  </div></td><td class=\"c x20d y136e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.692  </div></td></tr><tr><td class=\"c x181 y136f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Patrimonio netto e utile consolidato 31.12.24 </div></td><td class=\"c x20c y136f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">228.720  </div></td><td class=\"c x182 y136f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.680  </div></td><td class=\"c x20d y136f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">256.400  </div></td></tr></table>In riferimento al raccord<span class=\"_ _3\"></span>o sopra ra<span class=\"_ _3\"></span>ppresentato si riport<span class=\"_ _3\"></span>a quanto segue:<span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">l\u2019eliminazione <span class=\"_ _2e\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>dividendi <span class=\"_ _2e\"> </span>infragrup<span class=\"_ _3\"></span>po <span class=\"_ _2e\"> </span>\u00e8 <span class=\"_ _14\"> </span><span class=\"ff1\">relativa<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>ai <span class=\"_ _2e\"> </span>dividendi <span class=\"_ _2e\"> </span>pagat<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>dalle <span class=\"_ _2e\"> </span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2e\"> </span>controllate<span class=\"_ _3\"></span> </span></span></span>consolidate <span class=\"_ _34\"> </span>integralmente <span class=\"_ _1e\"> </span>(Pro<span class=\"_ _3\"></span>ductores <span class=\"_ _34\"> </span>Aguacate <span class=\"_ _1e\"> </span>Jalisco <span class=\"_ _34\"> </span>a <span class=\"_ _1e\"> </span>Com<span class=\"_ _3\"></span>ercializadora <span class=\"_ _34\"> </span>de <span class=\"_ _1e\"> </span>Frutas; Comercializadora <span class=\"_ _3\"></span>de F<span class=\"_ _3\"></span>rutas e <span class=\"_ _3\"></span>Postifruit ad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>AZ France;<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Simba, <span class=\"_ _3\"></span>Capexo, <span class=\"_ _3\"></span>Cosiarma, <span class=\"_ _3\"></span>Blampin <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>Galandi <span class=\"_ _3\"></span>ad Orsero), nonch\u00e9 il di<span class=\"_ _3\"></span>videndo dell<span class=\"_ _3\"></span>a collegat<span class=\"_ _3\"></span>a Fruport ad Orsero e <span class=\"_ _3\"></span>Tirrenofruit a O<span class=\"_ _3\"></span>rsero Produzione;<span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">gli <span class=\"_ _8\"></span>import<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _f\"></span>all\u2019effetto <span class=\"_ _f\"></span>dell\u2019eliminazione <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>plusvalenze <span class=\"_ _8\"></span>e/o<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>alt<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>operazio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mpiute <span class=\"_ _8\"></span>da <span class=\"_ _f\"></span>societ\u00e0<span class=\"_ _8\"></span><span class=\"ff1\"> </span></span></span>controllate <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>omprendono <span class=\"_ _8\"></span><span class=\"ff9\">e<span class=\"_ _3\"></span>ssenzialmente <span class=\"_ _8\"></span>l\u2019iscr<span class=\"_ _3\"></span>izione <span class=\"_ _8\"></span>dell\u2019a<span class=\"_ _3\"></span>mmortamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>mag<span class=\"_ _3\"></span>gior <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>attribuito<span class=\"_ _3\"></span> </span>ai fabbricati iscritti dal<span class=\"_ _3\"></span>la societ\u00e0 Hermanos F<span class=\"_ _3\"></span>ern<span class=\"_ _3\"></span>\u00e1ndez <span class=\"_ _3\"></span>L\u00f3pez determinat<span class=\"_ _3\"></span>o in sede <span class=\"_ _3\"></span>di acquisizione. <span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>riporta <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _8\"></span>l\u2019elenco <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>Azionisti <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>detengono <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>partecipazione <span class=\"_ _8\"></span>superiore <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>5% <span class=\"_ _8\"></span>(tenuto <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nto della <span class=\"_ _2\"></span>qualifica <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>PMI <span class=\"_ _2\"></span>dell\u2019E<span class=\"_ _3\"></span>mittente <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ensi <span class=\"_ _2\"></span>dell\u2019art. <span class=\"_ _2\"></span>1,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>comma <span class=\"_ _2\"></span>1,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>lett. <span class=\"_ _2\"></span>w<span class=\"_ _8\"></span><span class=\"ff1\">-quater.1, <span class=\"_ _2\"></span>del D. <span class=\"_ _b\"></span>Lgs. <span class=\"_ _2\"></span>n.<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>58/1998 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>.m.i. </span>(\u201cTUF\u201d)) <span class=\"_ _f\"></span>risultanti <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>alle <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omunicazion<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>Consob <span class=\"_ _28\"></span>pervenute <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>sens<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>dell\u2019art. <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>20 <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>TUF, <span class=\"_ _8\"></span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _f\"></span>dalle <span class=\"_ _28\"></span>altre informazioni a dispos<span class=\"_ _3\"></span>izione dell<span class=\"_ _3\"></span>a Societ\u00e0.<span class=\"_ _3\"></span> <table class=\"s w38a h21d\" id=\"_6b547c28-0496-49e0-be36-db53daf64754\"><tr><td class=\"c x181 y1370 w7 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Azionista </div><div class=\"t m0 x39 h3c y349 ff4 fsb fc2 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x3a h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\"> </div></td><td class=\"c x210 y1371 w38b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Numero di Azioni<span class=\"_ _89\"> </span></div></td><td class=\"c x211 y1371 w38c h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">% sul capitale<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x210 y1372 w38d h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">detenute<span class=\"_ _89\"> </span></div></td><td class=\"c x211 y1372 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">sociale<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1373 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">FIF Holding S.p.A. </div><div class=\"t m0 x3b h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(4)</div><div class=\"t m0 x3c h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1373 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.899.323  </div></td><td class=\"c x183 y1373 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">33,36% </div></td></tr><tr><td class=\"c x181 y1374 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Grupo Fern\u00e1ndez S.A. </div><div class=\"t m0 x3d h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(4)</div><div class=\"t m0 x3e h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1374 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.180.000  </div></td><td class=\"c x183 y1374 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6,67% </div></td></tr><tr><td class=\"c x181 y1375 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Praude Asset Management Ltd. </div><div class=\"t m0 x12 h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(3)</div><div class=\"t m0 x18 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1375 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.477.835  </div></td><td class=\"c x183 y1375 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">8,36% </div></td></tr><tr><td class=\"c x181 y1376 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">First Capital S.p.A. </div><div class=\"t m0 x3b h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(2)</div><div class=\"t m0 x3c h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1376 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">995.010  </div></td><td class=\"c x183 y1376 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5,63% </div></td></tr></table>(1) Situazione agg<span class=\"_ _2\"></span>iornata al 12 luglio 2024 (2) Attraver<span class=\"_ _2\"></span>so la sua controllata al 100% First <span class=\"_ _2\"></span>SICAF S.p.A. (3) Include le p<span class=\"_ _2\"></span>artecipazioni gestite da Pra<span class=\"_ _2\"></span>ude Asset Management L<span class=\"_ _2\"></span>td. e detenute dai seguent<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span> soggetti: Her<span class=\"_ _2\"></span>mes Linder Fund SICAV Plc.; PRAUDE F<span class=\"_ _2\"></span>UNDS ICAV; Altinum Fun<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>s Sicav Plc.; Pl<span class=\"_ _2\"></span>avis Gas SRL. (4) I due soci sono <span class=\"_ _2\"></span>legati da un patto parasoc<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>ale i cui <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ettagli sono <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isponibili s<span class=\"_ _2\"></span>ul sito istituzionale www<span class=\"_ _2\"></span>.orserogroup.it <span class=\"_ _3\"></span>nella sezione Investor/patti par<span class=\"_ _2\"></span>asociali ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-656": {
   "value": "NOTA <span class=\"_ _6\"></span>12. <span class=\"_ _6\"></span>Patrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>attribuibile <span class=\"_ _6\"></span>ai <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>oci <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>controllante<span class=\"_ _89\"> </span>Il <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>ciale al <span class=\"_ _2\"></span>31 dicembre <span class=\"ls26\">20</span>24, interamente versato, <span class=\"_ _2\"></span>risult<span class=\"_ _3\"></span>a composto <span class=\"_ _2\"></span>da n. <span class=\"_ _2\"></span>17<span class=\"_ _3\"></span>.682.500 azioni <span class=\"_ _2\"></span>prive del<span class=\"_ _89\"> </span>valore nominale <span class=\"_ _3\"></span>per un valo<span class=\"_ _3\"></span>re di euro 69.163.34<span class=\"_ _3\"></span>0; non su<span class=\"_ _3\"></span>ssistono azioni priv<span class=\"_ _3\"></span>ilegiate. <span class=\"_ _3\"></span>I possessor<span class=\"_ _3\"></span>i di azioni ordinarie <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ricevere<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>dividendi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>vol<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>volta <span class=\"_ _8\"></span>deliberati <span class=\"_ _8\"></span>e, <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>ciascuna <span class=\"_ _8\"></span>azione <span class=\"_ _8\"></span>posseduta,<span class=\"_ _89\"> </span>godono di un voto da es<span class=\"_ _3\"></span>primere nell<span class=\"_ _3\"></span>e assemblee della <span class=\"_ _3\"></span>Societ\u00e0.<span class=\"_ _89\"> </span>La <span class=\"_ _27\"> </span>variazione <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _27\"> </span>patrim<span class=\"_ _3\"></span>onio <span class=\"_ _27\"> </span>netto <span class=\"_ _2e\"> </span>al <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>dicembre <span class=\"_ _2e\"> </span>2024 <span class=\"_ _27\"> </span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2e\"> </span>al <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>dicembre <span class=\"_ _2e\"> </span>precedente <span class=\"_ _2e\"> </span>riflette<span class=\"_ _89\"> </span>essenzialmente <span class=\"_ _29\"> </span>l\u2019iscrizione <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>risultato <span class=\"_ _29\"> </span>conseguito <span class=\"_ _29\"> </span>nell\u2019esercizio <span class=\"_ _2a\"> </span>pi\u00f9 <span class=\"_ _29\"> </span>che <span class=\"_ _2a\"> </span>p<span class=\"_ _3\"></span>roporzionale <span class=\"_ _2a\"> </span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _29\"> </span>alla<span class=\"_ _89\"> </span>diminuzione per effett<span class=\"_ _3\"></span>o del dividendo <span class=\"_ _3\"></span>pagato e dell\u2019a<span class=\"_ _3\"></span>cquisto di azioni pro<span class=\"_ _3\"></span>prie.<span class=\"_ _89\"> </span>Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _2b\"> </span>202<span class=\"_ _3\"></span>4 <span class=\"_ _2b\"> </span>Orsero <span class=\"_ _20\"> </span>detiene <span class=\"_ _2b\"> </span>n. <span class=\"_ _20\"> </span><span class=\"ls65\">83<span class=\"ls13\">3.</span>85<span class=\"_ _2\"></span><span class=\"ls0\">7<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>azioni <span class=\"_ _20\"> </span>proprie <span class=\"_ _2b\"> </span>pari <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>4,72% <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _2b\"> </span>capitale <span class=\"_ _2b\"> </span>soc<span class=\"_ _3\"></span>iale, <span class=\"_ _2b\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>un<span class=\"_ _89\"> </span></span></span>controvalore <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>euro <span class=\"_ _8\"></span>9<span class=\"ls1b\">.7<span class=\"_ _3\"></span><span class=\"ls65\">81</span></span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _8\"></span>esposto <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>diretta <span class=\"_ _8\"></span>riduzione <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _8\"></span>netto<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Nel <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span>Capogruppo <span class=\"_ _8\"></span>ha <span class=\"_ _3\"></span>acqu<span class=\"_ _3\"></span>istato <span class=\"_ _8\"></span>complessive <span class=\"_ _8\"></span><span class=\"ls65\">80</span>.720 <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>proprie <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ezzo <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>2,<span class=\"ls46\">53</span> <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>azione <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _89\"> </span>un controvalore di eu<span class=\"_ _3\"></span>ro 1.01<span class=\"_ _3\"></span>2 migliaia. Si precisa<span class=\"_ _3\"></span>, infi<span class=\"_ _3\"></span>ne, com<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>detenga n\u00e9 <span class=\"_ _3\"></span>direttam<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>indirettame<span class=\"_ _3\"></span>nte az<span class=\"_ _3\"></span>ioni<span class=\"_ _89\"> </span>di societ\u00e0 controllant<span class=\"_ _3\"></span>i e che nel corso<span class=\"_ _3\"></span> dell\u2019esercizio non<span class=\"_ _3\"></span> ha acquisito n\u00e9 al<span class=\"_ _3\"></span>ienato azioni di soci<span class=\"_ _3\"></span>et\u00e0 controllanti.   Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>che <span class=\"_ _8\"></span>l\u2019ammontare <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iale <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">3, <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>conformit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _8\"></span>quanto <span class=\"_ _3\"></span>indicato <span class=\"_ _3\"></span>nello<span class=\"_ _89\"> </span></span>IAS 32 sia da<span class=\"_ _3\"></span> considerarsi a<span class=\"_ _3\"></span>l netto di az<span class=\"_ _3\"></span>ioni proprie <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>8<span class=\"ls1b\">.7<span class=\"_ _3\"></span><span class=\"ls24\">69</span></span> miglia<span class=\"_ _3\"></span>ia e dei c<span class=\"_ _3\"></span>osti acquisto <span class=\"_ _3\"></span>partecipazioni<span class=\"_ _89\"> </span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>153 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>mentre <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>20<span class=\"_ _3\"></span>24<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>azioni <span class=\"_ _f\"></span>proprie <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>9.781 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>costi<span class=\"_ _89\"> </span>acquisto partecipazioni <span class=\"_ _3\"></span>per euro 1<span class=\"_ _3\"></span>53 migliaia.<span class=\"_ _89\"> </span>La <span class=\"_ _3\"></span>riserva <span class=\"_ _8\"></span>sovrapprezzo <span class=\"_ _8\"></span>azioni<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>77.438 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24, <span class=\"_ _8\"></span>mentre <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>legale<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8<span class=\"_ _89\"> </span>pari ad euro 2.469 <span class=\"_ _3\"></span>migliaia.<span class=\"_ _89\"> </span>La <span class=\"_ _28\"> </span>riserva <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>diff<span class=\"_ _3\"></span>erenze <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>cambio <span class=\"_ _28\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>conversione <span class=\"_ _2b\"> </span>comprende <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>utte <span class=\"_ _28\"> </span>le <span class=\"_ _2b\"> </span>differenze <span class=\"_ _2b\"> </span>cambio <span class=\"_ _28\"> </span>der<span class=\"_ _3\"></span>ivanti <span class=\"_ _28\"> </span>dalla<span class=\"_ _89\"> </span>conversione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gestioni <span class=\"_ _3\"></span>estere<span class=\"_ _3\"></span><span class=\"ff9\">; <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>dell\u2019eserciz<span class=\"_ _3\"></span>io ammo<span class=\"_ _3\"></span>nta <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>1.153 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui<span class=\"_ _89\"> </span>riscontro, <span class=\"_ _f\"></span>unitamente <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>differenz<span class=\"_ _3\"></span>iali <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>mark<span class=\"_ _3\"></span>-<span class=\"ls23\">to</span>-<span class=\"ff9\">market <span class=\"_ _f\"></span>derivati, <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>esposto <span class=\"_ _28\"></span>nell\u2019importo <span class=\"_ _f\"></span>totale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>euro<span class=\"_ _89\"> </span></span>1.112 migliaia (il <span class=\"_ _3\"></span>primo negat<span class=\"_ _3\"></span>ivo ed il secondo posit<span class=\"_ _3\"></span>ivo)<span class=\"_ _3\"></span>, nel prospetto del c<span class=\"_ _3\"></span>onto economico com<span class=\"_ _3\"></span>plessivo. Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziari <span class=\"_ _8\"></span>iscritta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.972 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>(positiva) <span class=\"_ _8\"></span>espone <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span>variazione relativa <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>\u2019adeguamento al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> alla data <span class=\"_ _2\"></span>del 31 <span class=\"_ _2\"></span>dicembre 2024<span class=\"ff9\">, al <span class=\"_ _2\"></span>netto dell\u2019effetto fiscale <span class=\"_ _2\"></span>con<span class=\"_ _89\"> </span></span></span></span>indicazione <span class=\"_ _28\"></span>dello <span class=\"_ _f\"></span>stesso <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo, <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>derivato <span class=\"_ _28\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>bunker/EUA-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>66<span class=\"_ _89\"> </span>migliaia <span class=\"_ _8\"></span>(effetto <span class=\"_ _8\"></span>pos<span class=\"_ _3\"></span>itivo), <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>tass<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>703 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>(variazione <span class=\"_ _8\"></span>negativa) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>del<span class=\"_ _89\"> </span>derivato <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>per euro <span class=\"_ _b\"></span>2<span class=\"_ _3\"></span>.801 <span class=\"_ _2\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2\"></span>(variazion<span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _2\"></span><span class=\"ls0\">positiva)<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>conta<span class=\"_ _3\"></span>bilizzati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>met<span class=\"_ _3\"></span>odologia<span class=\"_ _89\"> </span></span></span>del cash flow hedging<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>La riserva delle rivalutazion<span class=\"_ _3\"></span>i dei piani a benefici <span class=\"ff9\">def<span class=\"_ _3\"></span>initi, costituita in conformit\u00e0 all\u2019applicazione del<span class=\"_ _3\"></span>lo IAS 19,<span class=\"_ _89\"> </span></span>\u00e8 variata rispetto al<span class=\"_ _3\"></span> 31 dicembre 20<span class=\"_ _3\"></span>23 di euro 21<span class=\"_ _3\"></span>2 migliaia.<span class=\"_ _89\"> </span>L\u2019assemblea <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>Azio<span class=\"_ _3\"></span>nisti <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>29 <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>prile <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>deliberat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di d<span class=\"_ _3\"></span>estinare <span class=\"_ _3\"></span>l\u2019utile <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>esercizio <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro<span class=\"_ _89\"> </span>22.165  miglia<span class=\"_ _3\"></span>ia  come <span class=\"_ _e\"> </span>da <span class=\"_ _3e\"> </span>propost<span class=\"_ _3\"></span>a  del<span class=\"_ _3\"></span>  Consiglio<span class=\"_ _3\"></span>  di <span class=\"_ _e\"> </span>Amministrazione <span class=\"_ _e\"> </span>ed  in <span class=\"_ _e\"> </span>particolare  d<span class=\"_ _3\"></span>i  distrib<span class=\"_ _3\"></span>uire  un<span class=\"_ _89\"> </span>dividendo <span class=\"_ _3\"></span>monetario <span class=\"_ _3\"></span>ord<span class=\"_ _3\"></span>inario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span><span><span class=\"gs25\" id=\"__21\">0,6 0</span></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>azione, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>lordo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>ritenuta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iserva <span class=\"_ _3\"></span>di l<span class=\"_ _3\"></span>egge, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ciascuna<span class=\"_ _89\"> </span>azione esistente ed<span class=\"_ _3\"></span> avente d<span class=\"_ _3\"></span>iritto al dividendo<span class=\"_ _3\"></span>, con esclusione <span class=\"_ _3\"></span>quindi dal com<span class=\"_ _3\"></span>puto di n. 753<span class=\"_ _3\"></span>.137 azioni prop<span class=\"_ _3\"></span>rie<span class=\"_ _89\"> </span>possedute <span class=\"_ _3\"></span>dalla <span class=\"_ _8\"></span>societ\u00e0, <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>div<span class=\"_ _3\"></span>idendo <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>plessivo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>10.158 <span class=\"_ _8\"></span>migl<span class=\"_ _8\"></span>iaia. <span class=\"_ _3\"></span>Lo <span class=\"_ _8\"></span>stacco <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>edola <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>avvenuto <span class=\"_ _3\"></span>il<span class=\"_ _89\"> </span>13 maggio 2024, la record<span class=\"_ _3\"></span> date il 14 mag<span class=\"_ _3\"></span>gio ed il pagam<span class=\"_ _3\"></span>ento \u00e8 stato effettu<span class=\"_ _3\"></span>ato a partire dal 1<span class=\"_ _3\"></span>5 maggio 2024.<span class=\"_ _89\"> </span>Il prospetto dei <span class=\"_ _3\"></span>movimenti <span class=\"_ _3\"></span>del patrimonio<span class=\"_ _3\"></span> netto consol<span class=\"_ _3\"></span>idato, inserito tra<span class=\"_ _3\"></span> i prospett<span class=\"_ _3\"></span>i contabili consol<span class=\"_ _3\"></span>idati a cu<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>si <span class=\"_ _2\"></span>rimanda, illustra <span class=\"_ _2\"></span>la movimentazione <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>202<span class=\"_ _3\"></span>2 ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>2023 e <span class=\"_ _2\"></span>tra il <span class=\"_ _b\"></span>31 dicembre 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>23<span class=\"_ _89\"> </span>ed il 31 dicembre 20<span class=\"_ _3\"></span>24, delle sin<span class=\"_ _3\"></span>gole poste delle rise<span class=\"_ _3\"></span>rve.<span class=\"_ _89\"> </span>Qui di seguito<span class=\"_ _3\"></span> il pros<span class=\"_ _3\"></span>petto di <span class=\"_ _3\"></span>riconciliazione al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre 202<span class=\"_ _8\"></span>4 tra <span class=\"_ _3\"></span>il Patrimonio <span class=\"_ _3\"></span>Netto <span class=\"_ _3\"></span>della Capogruppo e<span class=\"_ _3\"></span>d<span class=\"_ _89\"> </span>il <span class=\"_ _8\"></span>Patrimonio <span class=\"_ _8\"></span>N<span class=\"_ _3\"></span>etto <span class=\"_ _f\"></span>attribuibile <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>soci <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>control<span class=\"_ _3\"></span>lante <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>l\u2019utile <span class=\"_ _f\"></span>dell\u2019esercizio <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>Capogrup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>l\u2019ut<span class=\"_ _3\"></span>ile<span class=\"_ _89\"> </span>dell\u2019esercizio attribuibile<span class=\"_ _3\"></span> ai soci della co<span class=\"_ _3\"></span>ntrollante. <div class=\"gs19\"><table class=\"s w37e h21c\" id=\"_bd61ea7e-39c6-4b74-a5db-b463219aacdc\"><tr><td></td><td class=\"c x20e y135b w37f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Capitale e<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x20f y135c w380 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Patrimonio<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y135d w154 h142\"><div class=\"t m0 xa h12 y7f8 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20e y135e w381 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">riserve<span class=\"_ _89\"> </span></div></td><td class=\"c x182 y135d w152 h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Utile/perdita  </div></td><td class=\"c x20f y135f w382 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">netto totale<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x20e y1360 w383 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2<span class=\"ls0\">4<span class=\"_ _89\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y1361 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Orsero S.p.A. (Capogruppo) </div></td><td class=\"c x20c y1361 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">152.350  </div></td><td class=\"c x182 y1361 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.435  </div></td><td class=\"c x20d y1361 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">165.785  </div></td></tr><tr><td class=\"c x181 y1362 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenza tra valore di carico e pro-quota di PN </div></td><td class=\"c x20c y1362 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(84.984) </div></td><td class=\"c x182 y1362 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1362 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(84.984) </div></td></tr><tr><td class=\"c x188 y1363 w384 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Risultati rettificati pro-quota conseguiti dalle societ\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y1364 w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y1364 w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">40.755  </div></td><td class=\"c x20d y1364 w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">40.755  </div></td></tr><tr><td class=\"c x188 y1365 w385 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">controllate<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1366 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilevazione all'equity method delle societ\u00e0 collegate </div></td><td class=\"c x20c y1366 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.227  </div></td><td class=\"c x182 y1366 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.047  </div></td><td class=\"c x20d y1366 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.273  </div></td></tr><tr><td class=\"c x181 y1367 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi distribuiti  </div></td><td class=\"c x20c y1367 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29.224  </div></td><td class=\"c x182 y1367 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29.224) </div></td><td class=\"c x20d y1367 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1368 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilevazione differenze da consolidamento </div></td><td class=\"c x20c y1368 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">126.557  </div></td><td class=\"c x182 y1368 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1368 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">126.557  </div></td></tr><tr><td class=\"c x188 y1369 w386 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Effetto derivante dall'eliminazione di plusvalenze e/o altre<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y136a w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.531  </div></td><td class=\"c x182 y136a w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(208) </div></td><td class=\"c x20d y136a w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.323  </div></td></tr><tr><td class=\"c x188 y136b w387 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">operazioni compiute dalle societ\u00e0 controllate<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y136c w388 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale Patrimonio netto e utile attribuibile ai soci<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y136d w152 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">227.904  </div></td><td class=\"c x182 y136d w152 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">26.805  </div></td><td class=\"c x20d y136d w153 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">254.708  </div></td></tr><tr><td class=\"c x188 y1201 w389 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">della controllante<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y136e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazioni e utile di pertinenza di terzi </div></td><td class=\"c x20c y136e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">817  </div></td><td class=\"c x182 y136e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">875  </div></td><td class=\"c x20d y136e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.692  </div></td></tr><tr><td class=\"c x181 y136f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Patrimonio netto e utile consolidato 31.12.24 </div></td><td class=\"c x20c y136f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">228.720  </div></td><td class=\"c x182 y136f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.680  </div></td><td class=\"c x20d y136f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">256.400  </div></td></tr></table></div><div class=\"c w2 h0 gs27\"><div class=\"t m0 x1 h2 yc39 ff1 fs0 fc0 sc0 ls0 ws0\">In riferimento al raccord<span class=\"_ _3\"></span>o sopra ra<span class=\"_ _3\"></span>ppresentato si riport<span class=\"_ _3\"></span>a quanto segue:<span class=\"_ _8\"></span> </div><div class=\"t m0 x80 h3 yc3a ff2 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">l\u2019eliminazione <span class=\"_ _2e\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>dividendi <span class=\"_ _2e\"> </span>infragrup<span class=\"_ _3\"></span>po <span class=\"_ _2e\"> </span>\u00e8 <span class=\"_ _14\"> </span><span class=\"ff1\">relativa<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>ai <span class=\"_ _2e\"> </span>dividendi <span class=\"_ _2e\"> </span>pagat<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>dalle <span class=\"_ _2e\"> </span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2e\"> </span>controllate<span class=\"_ _3\"></span> </span></span></span></div><div class=\"t m0 x82 h2 yc3b ff1 fs0 fc0 sc0 ls0 ws0\">consolidate <span class=\"_ _34\"> </span>integralmente <span class=\"_ _1e\"> </span>(Pro<span class=\"_ _3\"></span>ductores <span class=\"_ _34\"> </span>Aguacate <span class=\"_ _1e\"> </span>Jalisco <span class=\"_ _34\"> </span>a <span class=\"_ _1e\"> </span>Com<span class=\"_ _3\"></span>ercializadora <span class=\"_ _34\"> </span>de <span class=\"_ _1e\"> </span>Frutas; </div><div class=\"t m0 x82 h2 yc3c ff1 fs0 fc0 sc0 ls0 ws0\">Comercializadora <span class=\"_ _3\"></span>de F<span class=\"_ _3\"></span>rutas e <span class=\"_ _3\"></span>Postifruit ad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>AZ France;<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Simba, <span class=\"_ _3\"></span>Capexo, <span class=\"_ _3\"></span>Cosiarma, <span class=\"_ _3\"></span>Blampin <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>Galandi <span class=\"_ _3\"></span>ad </div><div class=\"t m0 x82 h2 y950 ff1 fs0 fc0 sc0 ls0 ws0\">Orsero), nonch\u00e9 il di<span class=\"_ _3\"></span>videndo dell<span class=\"_ _3\"></span>a collegat<span class=\"_ _3\"></span>a Fruport ad Orsero e <span class=\"_ _3\"></span>Tirrenofruit a O<span class=\"_ _3\"></span>rsero Produzione;<span class=\"_ _8\"></span> </div><div class=\"t m0 x80 h3 y80f ff2 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">gli <span class=\"_ _8\"></span>import<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _f\"></span>all\u2019effetto <span class=\"_ _f\"></span>dell\u2019eliminazione <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>plusvalenze <span class=\"_ _8\"></span>e/o<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>alt<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>operazio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mpiute <span class=\"_ _8\"></span>da <span class=\"_ _f\"></span>societ\u00e0<span class=\"_ _8\"></span><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x82 h2 y810 ff1 fs0 fc0 sc0 ls0 ws0\">controllate <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>omprendono <span class=\"_ _8\"></span><span class=\"ff9\">e<span class=\"_ _3\"></span>ssenzialmente <span class=\"_ _8\"></span>l\u2019iscr<span class=\"_ _3\"></span>izione <span class=\"_ _8\"></span>dell\u2019a<span class=\"_ _3\"></span>mmortamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>mag<span class=\"_ _3\"></span>gior <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>attribuito<span class=\"_ _3\"></span> </span></div><div class=\"t m0 x82 h2 y811 ff1 fs0 fc0 sc0 ls0 ws0\">ai fabbricati iscritti dal<span class=\"_ _3\"></span>la societ\u00e0 Hermanos F<span class=\"_ _3\"></span>ern<span class=\"_ _3\"></span>\u00e1ndez <span class=\"_ _3\"></span>L\u00f3pez determinat<span class=\"_ _3\"></span>o in sede <span class=\"_ _3\"></span>di acquisizione. <span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y75e ff9 fs0 fc0 sc0 ls0 ws0\">Si <span class=\"_ _8\"></span>riporta <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _8\"></span>l\u2019elenco <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>Azionisti <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>detengono <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>partecipazione <span class=\"_ _8\"></span>superiore <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>5% <span class=\"_ _8\"></span>(tenuto <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nto </div><div class=\"t m0 x1 h2 yc3d ff9 fs0 fc0 sc0 ls0 ws0\">della <span class=\"_ _2\"></span>qualifica <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>PMI <span class=\"_ _2\"></span>dell\u2019E<span class=\"_ _3\"></span>mittente <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ensi <span class=\"_ _2\"></span>dell\u2019art. <span class=\"_ _2\"></span>1,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>comma <span class=\"_ _2\"></span>1,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>lett. <span class=\"_ _2\"></span>w<span class=\"_ _8\"></span><span class=\"ff1\">-quater.1, <span class=\"_ _2\"></span>del D. <span class=\"_ _b\"></span>Lgs. <span class=\"_ _2\"></span>n.<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>58/1998 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>.m.i. </span></div><div class=\"t m0 x1 h2 yc3e ff9 fs0 fc0 sc0 ls0 ws0\">(\u201cTUF\u201d)) <span class=\"_ _f\"></span>risultanti <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>alle <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omunicazion<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>Consob <span class=\"_ _28\"></span>pervenute <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>sens<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>dell\u2019art. <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>20 <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>TUF, <span class=\"_ _8\"></span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _f\"></span>dalle <span class=\"_ _28\"></span>altre </div><div class=\"t m0 x1 h2 yc3f ff1 fs0 fc0 sc0 ls0 ws0\">informazioni a dispos<span class=\"_ _3\"></span>izione dell<span class=\"_ _3\"></span>a Societ\u00e0.<span class=\"_ _3\"></span> </div></div><div class=\"gs28\"><table class=\"s w38a h21d\" id=\"_6b547c28-0496-49e0-be36-db53daf64754\"><tr><td class=\"c x181 y1370 w7 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Azionista </div><div class=\"t m0 x39 h3c y349 ff4 fsb fc2 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x3a h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\"> </div></td><td class=\"c x210 y1371 w38b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Numero di Azioni<span class=\"_ _89\"> </span></div></td><td class=\"c x211 y1371 w38c h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">% sul capitale<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x210 y1372 w38d h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">detenute<span class=\"_ _89\"> </span></div></td><td class=\"c x211 y1372 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">sociale<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1373 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">FIF Holding S.p.A. </div><div class=\"t m0 x3b h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(4)</div><div class=\"t m0 x3c h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1373 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.899.323  </div></td><td class=\"c x183 y1373 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">33,36% </div></td></tr><tr><td class=\"c x181 y1374 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Grupo Fern\u00e1ndez S.A. </div><div class=\"t m0 x3d h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(4)</div><div class=\"t m0 x3e h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1374 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.180.000  </div></td><td class=\"c x183 y1374 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6,67% </div></td></tr><tr><td class=\"c x181 y1375 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Praude Asset Management Ltd. </div><div class=\"t m0 x12 h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(3)</div><div class=\"t m0 x18 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1375 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.477.835  </div></td><td class=\"c x183 y1375 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">8,36% </div></td></tr><tr><td class=\"c x181 y1376 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">First Capital S.p.A. </div><div class=\"t m0 x3b h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(2)</div><div class=\"t m0 x3c h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1376 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">995.010  </div></td><td class=\"c x183 y1376 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5,63% </div></td></tr></table></div><div class=\"c w22 h143 gs29\"><div class=\"t m0 xa h1b y6e4 ff1 fsc fc0 sc0 ls0 ws0\">(1) Situazione agg<span class=\"_ _2\"></span>iornata al 12 luglio 2024 </div></div><div class=\"c w22 h2d gs2a\"><div class=\"t m0 xa h1b y257 ff1 fsc fc0 sc0 ls0 ws0\">(2) Attraver<span class=\"_ _2\"></span>so la sua controllata al 100% First <span class=\"_ _2\"></span>SICAF S.p.A. </div></div><div class=\"c w22 h42 gs2b\"><div class=\"t m0 xa h1b yc43 ff1 fsc fc0 sc0 ls0 ws0\">(3) Include le p<span class=\"_ _2\"></span>artecipazioni gestite da Pra<span class=\"_ _2\"></span>ude Asset Management L<span class=\"_ _2\"></span>td. e detenute dai seguent<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span> soggetti: Her<span class=\"_ _2\"></span>mes Linder Fund SICAV </div><div class=\"t m0 xa h1b yc44 ff1 fsc fc0 sc0 ls0 ws0\">Plc.; PRAUDE F<span class=\"_ _2\"></span>UNDS ICAV; Altinum Fun<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>s Sicav Plc.; Pl<span class=\"_ _2\"></span>avis Gas SRL. </div><div class=\"t m0 xa h1b y258 ff1 fsc fc0 sc0 ls0 ws0\">(4) I due soci sono <span class=\"_ _2\"></span>legati da un patto parasoc<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>ale i cui <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ettagli sono <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isponibili s<span class=\"_ _2\"></span>ul sito istituzionale www<span class=\"_ _2\"></span>.orserogroup.it <span class=\"_ _3\"></span>nella sezione </div><div class=\"t m0 xa h1b y257 ff1 fsc fc0 sc0 ls0 ws0\">Investor/patti par<span class=\"_ _2\"></span>asociali </div></div><div class=\"gs2d\"><table class=\"s w38f h21e\" id=\"_7da12c48-fdca-448f-994c-1a8be30c7853\"><tr><td class=\"c x181 y1377 wa hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Societ\u00e0 consolidata (valori in migliaia \u20ac)<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1377 w155 hf6\"><div class=\"t m0 x45 h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">% di terzi </div></td><td class=\"c x212 y1378 w2fb h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Capitale</div></td><td class=\"c x205 y1378 w390 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Utile /</div></td><td class=\"c x20f y1378 w391 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x212 y1379 w392 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">e riserve</div></td><td class=\"c x205 y1379 w393 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">perdita</div></td><td class=\"c x20f y1379 w394 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">di terzi<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y137a wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Productores Aguacate Jalisco S.A.C.V. </div></td><td class=\"c x1d9 y137a w155 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">30,00% </div></td><td class=\"c x213 y137a w2a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">245  </div></td><td class=\"c x20b y137a w156 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">281  </div></td><td class=\"c x20d y137a w157 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">526  </div></td></tr><tr><td class=\"c x181 y137b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Blampin Groupe </div></td><td class=\"c x1d9 y137b w155 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6,70% </div></td><td class=\"c x213 y137b w2a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">346 <span class=\"ls0\"> </span></div></td><td class=\"c x20b y137b w156 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">676  </div></td><td class=\"c x20d y137b w157 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.022  </div></td></tr><tr><td class=\"c x181 y137c wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">I Frutti di Gil S.r.l. </div></td><td class=\"c x1d9 y137c w155 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">49,00% </div></td><td class=\"c x213 y137c w2a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">223  </div></td><td class=\"c x20b y137c w156 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(82) </div></td><td class=\"c x20d y137c w157 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">141  </div></td></tr><tr><td class=\"c x181 y137d wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Kiwisol LDA </div></td><td class=\"c x1d9 y137d w155 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">0,25% </div></td><td class=\"c x213 y137d w2a h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x20b y137d w156 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y137d w157 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-720": {
   "value": "NOTA <span class=\"_ _6\"></span>12. <span class=\"_ _6\"></span>Patrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>attribuibile <span class=\"_ _6\"></span>ai <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>oci <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>controllante<span class=\"_ _89\"> </span>Il <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>apitale <span class=\"_ _2\"></span>so<span class=\"_ _3\"></span>ciale al <span class=\"_ _2\"></span>31 dicembre <span class=\"ls26\">20</span>24, interamente versato, <span class=\"_ _2\"></span>risult<span class=\"_ _3\"></span>a composto <span class=\"_ _2\"></span>da n. <span class=\"_ _2\"></span>17<span class=\"_ _3\"></span>.682.500 azioni <span class=\"_ _2\"></span>prive del<span class=\"_ _89\"> </span>valore nominale <span class=\"_ _3\"></span>per un valo<span class=\"_ _3\"></span>re di euro 69.163.34<span class=\"_ _3\"></span>0; non su<span class=\"_ _3\"></span>ssistono azioni priv<span class=\"_ _3\"></span>ilegiate. <span class=\"_ _3\"></span>I possessor<span class=\"_ _3\"></span>i di azioni ordinarie <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ricevere<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>dividendi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>vol<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>volta <span class=\"_ _8\"></span>deliberati <span class=\"_ _8\"></span>e, <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>ciascuna <span class=\"_ _8\"></span>azione <span class=\"_ _8\"></span>posseduta,<span class=\"_ _89\"> </span>godono di un voto da es<span class=\"_ _3\"></span>primere nell<span class=\"_ _3\"></span>e assemblee della <span class=\"_ _3\"></span>Societ\u00e0.<span class=\"_ _89\"> </span>La <span class=\"_ _27\"> </span>variazione <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _27\"> </span>patrim<span class=\"_ _3\"></span>onio <span class=\"_ _27\"> </span>netto <span class=\"_ _2e\"> </span>al <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>dicembre <span class=\"_ _2e\"> </span>2024 <span class=\"_ _27\"> </span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2e\"> </span>al <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>dicembre <span class=\"_ _2e\"> </span>precedente <span class=\"_ _2e\"> </span>riflette<span class=\"_ _89\"> </span>essenzialmente <span class=\"_ _29\"> </span>l\u2019iscrizione <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>risultato <span class=\"_ _29\"> </span>conseguito <span class=\"_ _29\"> </span>nell\u2019esercizio <span class=\"_ _2a\"> </span>pi\u00f9 <span class=\"_ _29\"> </span>che <span class=\"_ _2a\"> </span>p<span class=\"_ _3\"></span>roporzionale <span class=\"_ _2a\"> </span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _29\"> </span>alla<span class=\"_ _89\"> </span>diminuzione per effett<span class=\"_ _3\"></span>o del dividendo <span class=\"_ _3\"></span>pagato e dell\u2019a<span class=\"_ _3\"></span>cquisto di azioni pro<span class=\"_ _3\"></span>prie.<span class=\"_ _89\"> </span>Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _2b\"> </span>202<span class=\"_ _3\"></span>4 <span class=\"_ _2b\"> </span>Orsero <span class=\"_ _20\"> </span>detiene <span class=\"_ _2b\"> </span>n. <span class=\"_ _20\"> </span><span class=\"ls65\">83<span class=\"ls13\">3.</span>85<span class=\"_ _2\"></span><span class=\"ls0\">7<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>azioni <span class=\"_ _20\"> </span>proprie <span class=\"_ _2b\"> </span>pari <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>4,72% <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _2b\"> </span>capitale <span class=\"_ _2b\"> </span>soc<span class=\"_ _3\"></span>iale, <span class=\"_ _2b\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>un<span class=\"_ _89\"> </span></span></span>controvalore <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>euro <span class=\"_ _8\"></span>9<span class=\"ls1b\">.7<span class=\"_ _3\"></span><span class=\"ls65\">81</span></span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _8\"></span>esposto <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>diretta <span class=\"_ _8\"></span>riduzione <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _8\"></span>netto<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Nel <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span>Capogruppo <span class=\"_ _8\"></span>ha <span class=\"_ _3\"></span>acqu<span class=\"_ _3\"></span>istato <span class=\"_ _8\"></span>complessive <span class=\"_ _8\"></span><span class=\"ls65\">80</span>.720 <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>proprie <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ezzo <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>2,<span class=\"ls46\">53</span> <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>azione <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _89\"> </span>un controvalore di eu<span class=\"_ _3\"></span>ro 1.01<span class=\"_ _3\"></span>2 migliaia. Si precisa<span class=\"_ _3\"></span>, infi<span class=\"_ _3\"></span>ne, com<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>detenga n\u00e9 <span class=\"_ _3\"></span>direttam<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>indirettame<span class=\"_ _3\"></span>nte az<span class=\"_ _3\"></span>ioni<span class=\"_ _89\"> </span>di societ\u00e0 controllant<span class=\"_ _3\"></span>i e che nel corso<span class=\"_ _3\"></span> dell\u2019esercizio non<span class=\"_ _3\"></span> ha acquisito n\u00e9 al<span class=\"_ _3\"></span>ienato azioni di soci<span class=\"_ _3\"></span>et\u00e0 controllanti.  Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>che <span class=\"_ _8\"></span>l\u2019ammontare <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iale <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">3, <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>conformit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _8\"></span>quanto <span class=\"_ _3\"></span>indicato <span class=\"_ _3\"></span>nello<span class=\"_ _89\"> </span></span>IAS 32 sia da<span class=\"_ _3\"></span> considerarsi a<span class=\"_ _3\"></span>l netto di az<span class=\"_ _3\"></span>ioni proprie <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>8<span class=\"ls1b\">.7<span class=\"_ _3\"></span><span class=\"ls24\">69</span></span> miglia<span class=\"_ _3\"></span>ia e dei c<span class=\"_ _3\"></span>osti acquisto <span class=\"_ _3\"></span>partecipazioni<span class=\"_ _89\"> </span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>153 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>mentre <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>20<span class=\"_ _3\"></span>24<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>azioni <span class=\"_ _f\"></span>proprie <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>9.781 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>costi<span class=\"_ _89\"> </span>acquisto partecipazioni <span class=\"_ _3\"></span>per euro 1<span class=\"_ _3\"></span>53 migliaia.<span class=\"_ _89\"> </span>La <span class=\"_ _3\"></span>riserva <span class=\"_ _8\"></span>sovrapprezzo <span class=\"_ _8\"></span>azioni<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>77.438 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24, <span class=\"_ _8\"></span>mentre <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>legale<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8<span class=\"_ _89\"> </span>pari ad euro 2.469 <span class=\"_ _3\"></span>migliaia.<span class=\"_ _89\"> </span>La <span class=\"_ _28\"> </span>riserva <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>diff<span class=\"_ _3\"></span>erenze <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>cambio <span class=\"_ _28\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>conversione <span class=\"_ _2b\"> </span>comprende <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>utte <span class=\"_ _28\"> </span>le <span class=\"_ _2b\"> </span>differenze <span class=\"_ _2b\"> </span>cambio <span class=\"_ _28\"> </span>der<span class=\"_ _3\"></span>ivanti <span class=\"_ _28\"> </span>dalla<span class=\"_ _89\"> </span>conversione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gestioni <span class=\"_ _3\"></span>estere<span class=\"_ _3\"></span><span class=\"ff9\">; <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>dell\u2019eserciz<span class=\"_ _3\"></span>io ammo<span class=\"_ _3\"></span>nta <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>1.153 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui<span class=\"_ _89\"> </span>riscontro, <span class=\"_ _f\"></span>unitamente <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>differenz<span class=\"_ _3\"></span>iali <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>mark<span class=\"_ _3\"></span>-<span class=\"ls23\">to</span>-<span class=\"ff9\">market <span class=\"_ _f\"></span>derivati, <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>esposto <span class=\"_ _28\"></span>nell\u2019importo <span class=\"_ _f\"></span>totale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>euro<span class=\"_ _89\"> </span></span>1.112 migliaia (il <span class=\"_ _3\"></span>primo negat<span class=\"_ _3\"></span>ivo ed il secondo posit<span class=\"_ _3\"></span>ivo)<span class=\"_ _3\"></span>, nel prospetto del c<span class=\"_ _3\"></span>onto economico com<span class=\"_ _3\"></span>plessivo. Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziari <span class=\"_ _8\"></span>iscritta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.972 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>(positiva) <span class=\"_ _8\"></span>espone <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span>variazione relativa <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>\u2019adeguamento al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> alla data <span class=\"_ _2\"></span>del 31 <span class=\"_ _2\"></span>dicembre 2024<span class=\"ff9\">, al <span class=\"_ _2\"></span>netto dell\u2019effetto fiscale <span class=\"_ _2\"></span>con<span class=\"_ _89\"> </span></span></span></span>indicazione <span class=\"_ _28\"></span>dello <span class=\"_ _f\"></span>stesso <span class=\"_ _28\"></span>nel <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omplessivo, <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>derivato <span class=\"_ _28\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>bunker/EUA-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>66<span class=\"_ _89\"> </span>migliaia <span class=\"_ _8\"></span>(effetto <span class=\"_ _8\"></span>pos<span class=\"_ _3\"></span>itivo), <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>tass<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>703 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>(variazione <span class=\"_ _8\"></span>negativa) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>del<span class=\"_ _89\"> </span>derivato <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>per euro <span class=\"_ _b\"></span>2<span class=\"_ _3\"></span>.801 <span class=\"_ _2\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2\"></span>(variazion<span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _2\"></span><span class=\"ls0\">positiva)<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>conta<span class=\"_ _3\"></span>bilizzati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>met<span class=\"_ _3\"></span>odologia<span class=\"_ _89\"> </span></span></span>del cash flow hedging<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>La riserva delle rivalutazion<span class=\"_ _3\"></span>i dei piani a benefici <span class=\"ff9\">def<span class=\"_ _3\"></span>initi, costituita in conformit\u00e0 all\u2019applicazione del<span class=\"_ _3\"></span>lo IAS 19,<span class=\"_ _89\"> </span></span>\u00e8 variata rispetto al<span class=\"_ _3\"></span> 31 dicembre 20<span class=\"_ _3\"></span>23 di euro 21<span class=\"_ _3\"></span>2 migliaia.<span class=\"_ _89\"> </span>L\u2019assemblea <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>Azio<span class=\"_ _3\"></span>nisti <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>29 <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>prile <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>deliberat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di d<span class=\"_ _3\"></span>estinare <span class=\"_ _3\"></span>l\u2019utile <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>esercizio <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro<span class=\"_ _89\"> </span>22.165  miglia<span class=\"_ _3\"></span>ia  come <span class=\"_ _e\"> </span>da <span class=\"_ _3e\"> </span>propost<span class=\"_ _3\"></span>a  del<span class=\"_ _3\"></span>  Consiglio<span class=\"_ _3\"></span>  di <span class=\"_ _e\"> </span>Amministrazione <span class=\"_ _e\"> </span>ed  in <span class=\"_ _e\"> </span>particolare  d<span class=\"_ _3\"></span>i  distrib<span class=\"_ _3\"></span>uire  un<span class=\"_ _89\"> </span>dividendo <span class=\"_ _3\"></span>monetario <span class=\"_ _3\"></span>ord<span class=\"_ _3\"></span>inario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span><span><span class=\"gs25\" id=\"__21\">0,6 0</span></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>azione, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>lordo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>ritenuta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iserva <span class=\"_ _3\"></span>di l<span class=\"_ _3\"></span>egge, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ciascuna<span class=\"_ _89\"> </span>azione esistente ed<span class=\"_ _3\"></span> avente d<span class=\"_ _3\"></span>iritto al dividendo<span class=\"_ _3\"></span>, con esclusione <span class=\"_ _3\"></span>quindi dal com<span class=\"_ _3\"></span>puto di n. 753<span class=\"_ _3\"></span>.137 azioni prop<span class=\"_ _3\"></span>rie<span class=\"_ _89\"> </span>possedute <span class=\"_ _3\"></span>dalla <span class=\"_ _8\"></span>societ\u00e0, <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>div<span class=\"_ _3\"></span>idendo <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>plessivo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>10.158 <span class=\"_ _8\"></span>migl<span class=\"_ _8\"></span>iaia. <span class=\"_ _3\"></span>Lo <span class=\"_ _8\"></span>stacco <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>edola <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _8\"></span>avvenuto <span class=\"_ _3\"></span>il<span class=\"_ _89\"> </span>13 maggio 2024, la record<span class=\"_ _3\"></span> date il 14 mag<span class=\"_ _3\"></span>gio ed il pagam<span class=\"_ _3\"></span>ento \u00e8 stato effettu<span class=\"_ _3\"></span>ato a partire dal 1<span class=\"_ _3\"></span>5 maggio 2024.<span class=\"_ _89\"> </span>Il prospetto dei <span class=\"_ _3\"></span>movimenti <span class=\"_ _3\"></span>del patrimonio<span class=\"_ _3\"></span> netto consol<span class=\"_ _3\"></span>idato, inserito tra<span class=\"_ _3\"></span> i prospett<span class=\"_ _3\"></span>i contabili consol<span class=\"_ _3\"></span>idati a cu<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>si <span class=\"_ _2\"></span>rimanda, illustra <span class=\"_ _2\"></span>la movimentazione <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>202<span class=\"_ _3\"></span>2 ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>2023 e <span class=\"_ _2\"></span>tra il <span class=\"_ _b\"></span>31 dicembre 2<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>23<span class=\"_ _89\"> </span>ed il 31 dicembre 20<span class=\"_ _3\"></span>24, delle sin<span class=\"_ _3\"></span>gole poste delle rise<span class=\"_ _3\"></span>rve.<span class=\"_ _89\"> </span>Qui di seguito<span class=\"_ _3\"></span> il pros<span class=\"_ _3\"></span>petto di <span class=\"_ _3\"></span>riconciliazione al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre 202<span class=\"_ _8\"></span>4 tra <span class=\"_ _3\"></span>il Patrimonio <span class=\"_ _3\"></span>Netto <span class=\"_ _3\"></span>della Capogruppo e<span class=\"_ _3\"></span>d<span class=\"_ _89\"> </span>il <span class=\"_ _8\"></span>Patrimonio <span class=\"_ _8\"></span>N<span class=\"_ _3\"></span>etto <span class=\"_ _f\"></span>attribuibile <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>soci <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>control<span class=\"_ _3\"></span>lante <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>l\u2019utile <span class=\"_ _f\"></span>dell\u2019esercizio <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>Capogrup<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>l\u2019ut<span class=\"_ _3\"></span>ile<span class=\"_ _89\"> </span>dell\u2019esercizio attribuibile<span class=\"_ _3\"></span> ai soci della co<span class=\"_ _3\"></span>ntrollante. <table class=\"s w37e h21c\" id=\"_bd61ea7e-39c6-4b74-a5db-b463219aacdc\"><tr><td></td><td class=\"c x20e y135b w37f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Capitale e<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x20f y135c w380 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Patrimonio<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y135d w154 h142\"><div class=\"t m0 xa h12 y7f8 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20e y135e w381 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">riserve<span class=\"_ _89\"> </span></div></td><td class=\"c x182 y135d w152 h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Utile/perdita  </div></td><td class=\"c x20f y135f w382 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">netto totale<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x20e y1360 w383 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2<span class=\"ls0\">4<span class=\"_ _89\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y1361 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Orsero S.p.A. (Capogruppo) </div></td><td class=\"c x20c y1361 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">152.350  </div></td><td class=\"c x182 y1361 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.435  </div></td><td class=\"c x20d y1361 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">165.785  </div></td></tr><tr><td class=\"c x181 y1362 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenza tra valore di carico e pro-quota di PN </div></td><td class=\"c x20c y1362 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(84.984) </div></td><td class=\"c x182 y1362 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1362 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(84.984) </div></td></tr><tr><td class=\"c x188 y1363 w384 h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Risultati rettificati pro-quota conseguiti dalle societ\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y1364 w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y1364 w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">40.755  </div></td><td class=\"c x20d y1364 w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">40.755  </div></td></tr><tr><td class=\"c x188 y1365 w385 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">controllate<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1366 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilevazione all'equity method delle societ\u00e0 collegate </div></td><td class=\"c x20c y1366 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.227  </div></td><td class=\"c x182 y1366 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.047  </div></td><td class=\"c x20d y1366 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.273  </div></td></tr><tr><td class=\"c x181 y1367 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi distribuiti  </div></td><td class=\"c x20c y1367 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29.224  </div></td><td class=\"c x182 y1367 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29.224) </div></td><td class=\"c x20d y1367 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1368 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilevazione differenze da consolidamento </div></td><td class=\"c x20c y1368 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">126.557  </div></td><td class=\"c x182 y1368 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1368 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">126.557  </div></td></tr><tr><td class=\"c x188 y1369 w386 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Effetto derivante dall'eliminazione di plusvalenze e/o altre<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y136a w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.531  </div></td><td class=\"c x182 y136a w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(208) </div></td><td class=\"c x20d y136a w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.323  </div></td></tr><tr><td class=\"c x188 y136b w387 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">operazioni compiute dalle societ\u00e0 controllate<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y136c w388 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale Patrimonio netto e utile attribuibile ai soci<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y136d w152 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">227.904  </div></td><td class=\"c x182 y136d w152 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">26.805  </div></td><td class=\"c x20d y136d w153 h137\"><div class=\"t m0 xa h14 yc37 ff6 fs7 fc4 sc0 ls0 ws0\">254.708  </div></td></tr><tr><td class=\"c x188 y1201 w389 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">della controllante<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y136e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazioni e utile di pertinenza di terzi </div></td><td class=\"c x20c y136e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">817  </div></td><td class=\"c x182 y136e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">875  </div></td><td class=\"c x20d y136e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.692  </div></td></tr><tr><td class=\"c x181 y136f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Patrimonio netto e utile consolidato 31.12.24 </div></td><td class=\"c x20c y136f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">228.720  </div></td><td class=\"c x182 y136f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.680  </div></td><td class=\"c x20d y136f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">256.400  </div></td></tr></table>In riferimento al raccord<span class=\"_ _3\"></span>o sopra ra<span class=\"_ _3\"></span>ppresentato si riport<span class=\"_ _3\"></span>a quanto segue:<span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">l\u2019eliminazione <span class=\"_ _2e\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>dividendi <span class=\"_ _2e\"> </span>infragrup<span class=\"_ _3\"></span>po <span class=\"_ _2e\"> </span>\u00e8 <span class=\"_ _14\"> </span><span class=\"ff1\">relativa<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>ai <span class=\"_ _2e\"> </span>dividendi <span class=\"_ _2e\"> </span>pagat<span class=\"_ _3\"></span>i <span class=\"_ _2e\"> </span>dalle <span class=\"_ _2e\"> </span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _2e\"> </span>controllate<span class=\"_ _3\"></span> </span></span></span>consolidate <span class=\"_ _34\"> </span>integralmente <span class=\"_ _1e\"> </span>(Pro<span class=\"_ _3\"></span>ductores <span class=\"_ _34\"> </span>Aguacate <span class=\"_ _1e\"> </span>Jalisco <span class=\"_ _34\"> </span>a <span class=\"_ _1e\"> </span>Com<span class=\"_ _3\"></span>ercializadora <span class=\"_ _34\"> </span>de <span class=\"_ _1e\"> </span>Frutas; Comercializadora <span class=\"_ _3\"></span>de F<span class=\"_ _3\"></span>rutas e <span class=\"_ _3\"></span>Postifruit ad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>AZ France;<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Simba, <span class=\"_ _3\"></span>Capexo, <span class=\"_ _3\"></span>Cosiarma, <span class=\"_ _3\"></span>Blampin <span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>Galandi <span class=\"_ _3\"></span>ad Orsero), nonch\u00e9 il di<span class=\"_ _3\"></span>videndo dell<span class=\"_ _3\"></span>a collegat<span class=\"_ _3\"></span>a Fruport ad Orsero e <span class=\"_ _3\"></span>Tirrenofruit a O<span class=\"_ _3\"></span>rsero Produzione;<span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff9\">gli <span class=\"_ _8\"></span>import<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _f\"></span>all\u2019effetto <span class=\"_ _f\"></span>dell\u2019eliminazione <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>plusvalenze <span class=\"_ _8\"></span>e/o<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>alt<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>operazio<span class=\"_ _3\"></span>ni <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mpiute <span class=\"_ _8\"></span>da <span class=\"_ _f\"></span>societ\u00e0<span class=\"_ _8\"></span><span class=\"ff1\"> </span></span></span>controllate <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>omprendono <span class=\"_ _8\"></span><span class=\"ff9\">e<span class=\"_ _3\"></span>ssenzialmente <span class=\"_ _8\"></span>l\u2019iscr<span class=\"_ _3\"></span>izione <span class=\"_ _8\"></span>dell\u2019a<span class=\"_ _3\"></span>mmortamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>mag<span class=\"_ _3\"></span>gior <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>attribuito<span class=\"_ _3\"></span> </span>ai fabbricati iscritti dal<span class=\"_ _3\"></span>la societ\u00e0 Hermanos F<span class=\"_ _3\"></span>ern<span class=\"_ _3\"></span>\u00e1ndez <span class=\"_ _3\"></span>L\u00f3pez determinat<span class=\"_ _3\"></span>o in sede <span class=\"_ _3\"></span>di acquisizione. <span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>riporta <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _8\"></span>l\u2019elenco <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>Azionisti <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>detengono <span class=\"_ _8\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>partecipazione <span class=\"_ _8\"></span>superiore <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>5% <span class=\"_ _8\"></span>(tenuto <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nto della <span class=\"_ _2\"></span>qualifica <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>PMI <span class=\"_ _2\"></span>dell\u2019E<span class=\"_ _3\"></span>mittente <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ensi <span class=\"_ _2\"></span>dell\u2019art. <span class=\"_ _2\"></span>1,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>comma <span class=\"_ _2\"></span>1,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>lett. <span class=\"_ _2\"></span>w<span class=\"_ _8\"></span><span class=\"ff1\">-quater.1, <span class=\"_ _2\"></span>del D. <span class=\"_ _b\"></span>Lgs. <span class=\"_ _2\"></span>n.<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>58/1998 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>.m.i. </span>(\u201cTUF\u201d)) <span class=\"_ _f\"></span>risultanti <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>alle <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>omunicazion<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>Consob <span class=\"_ _28\"></span>pervenute <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>sens<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>dell\u2019art. <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>20 <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>TUF, <span class=\"_ _8\"></span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _f\"></span>dalle <span class=\"_ _28\"></span>altre informazioni a dispos<span class=\"_ _3\"></span>izione dell<span class=\"_ _3\"></span>a Societ\u00e0.<span class=\"_ _3\"></span> <table class=\"s w38a h21d\" id=\"_6b547c28-0496-49e0-be36-db53daf64754\"><tr><td class=\"c x181 y1370 w7 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Azionista </div><div class=\"t m0 x39 h3c y349 ff4 fsb fc2 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x3a h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\"> </div></td><td class=\"c x210 y1371 w38b h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Numero di Azioni<span class=\"_ _89\"> </span></div></td><td class=\"c x211 y1371 w38c h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">% sul capitale<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x210 y1372 w38d h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">detenute<span class=\"_ _89\"> </span></div></td><td class=\"c x211 y1372 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">sociale<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1373 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">FIF Holding S.p.A. </div><div class=\"t m0 x3b h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(4)</div><div class=\"t m0 x3c h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1373 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.899.323  </div></td><td class=\"c x183 y1373 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">33,36% </div></td></tr><tr><td class=\"c x181 y1374 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Grupo Fern\u00e1ndez S.A. </div><div class=\"t m0 x3d h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(4)</div><div class=\"t m0 x3e h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1374 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.180.000  </div></td><td class=\"c x183 y1374 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6,67% </div></td></tr><tr><td class=\"c x181 y1375 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Praude Asset Management Ltd. </div><div class=\"t m0 x12 h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(3)</div><div class=\"t m0 x18 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1375 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.477.835  </div></td><td class=\"c x183 y1375 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">8,36% </div></td></tr><tr><td class=\"c x181 y1376 w7 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">First Capital S.p.A. </div><div class=\"t m0 x3b h3d y34b ff1 fsb fc0 sc0 ls0 ws0\">(2)</div><div class=\"t m0 x3c h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x1d9 y1376 w8 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">995.010  </div></td><td class=\"c x183 y1376 w9 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5,63% </div></td></tr></table>(1) Situazione agg<span class=\"_ _2\"></span>iornata al 12 luglio 2024 (2) Attraver<span class=\"_ _2\"></span>so la sua controllata al 100% First <span class=\"_ _2\"></span>SICAF S.p.A. (3) Include le p<span class=\"_ _2\"></span>artecipazioni gestite da Pra<span class=\"_ _2\"></span>ude Asset Management L<span class=\"_ _2\"></span>td. e detenute dai seguent<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span> soggetti: Her<span class=\"_ _2\"></span>mes Linder Fund SICAV Plc.; PRAUDE F<span class=\"_ _2\"></span>UNDS ICAV; Altinum Fun<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>s Sicav Plc.; Pl<span class=\"_ _2\"></span>avis Gas SRL. (4) I due soci sono <span class=\"_ _2\"></span>legati da un patto parasoc<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>ale i cui <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ettagli sono <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>isponibili s<span class=\"_ _2\"></span>ul sito istituzionale www<span class=\"_ _2\"></span>.orserogroup.it <span class=\"_ _3\"></span>nella sezione Investor/patti par<span class=\"_ _2\"></span>asociali",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-746": {
   "value": "La <span class=\"_ _27\"> </span>variazione <span class=\"_ _27\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _27\"> </span>patrim<span class=\"_ _3\"></span>onio <span class=\"_ _27\"> </span>netto <span class=\"_ _2e\"> </span>al <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>dicembre <span class=\"_ _2e\"> </span>2024 <span class=\"_ _27\"> </span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2e\"> </span>al <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>dicembre <span class=\"_ _2e\"> </span>precedente <span class=\"_ _2e\"> </span>riflette<span class=\"_ _89\"> </span> essenzialmente <span class=\"_ _29\"> </span>l\u2019iscrizione <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>risultato <span class=\"_ _29\"> </span>conseguito <span class=\"_ _29\"> </span>nell\u2019esercizio <span class=\"_ _2a\"> </span>pi\u00f9 <span class=\"_ _29\"> </span>che <span class=\"_ _2a\"> </span>p<span class=\"_ _3\"></span>roporzionale <span class=\"_ _2a\"> </span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _29\"> </span>alla<span class=\"_ _89\"> </span> diminuzione per effett<span class=\"_ _3\"></span>o del dividendo <span class=\"_ _3\"></span>pagato e dell\u2019a<span class=\"_ _3\"></span>cquisto di azioni pro<span class=\"_ _3\"></span>prie.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _2b\"> </span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _2b\"> </span>202<span class=\"_ _3\"></span>4 <span class=\"_ _2b\"> </span>Orsero <span class=\"_ _20\"> </span>detiene <span class=\"_ _2b\"> </span>n. <span class=\"_ _20\"> </span><span class=\"ls65\">83<span class=\"ls13\">3.</span>85<span class=\"_ _2\"></span><span class=\"ls0\">7<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>azioni <span class=\"_ _20\"> </span>proprie <span class=\"_ _2b\"> </span>pari <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>4,72% <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>el <span class=\"_ _2b\"> </span>capitale <span class=\"_ _2b\"> </span>soc<span class=\"_ _3\"></span>iale, <span class=\"_ _2b\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>un<span class=\"_ _89\"> </span></span></span><span class=\"ls65\"><span class=\"ls0\"> </span></span>controvalore <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>euro <span class=\"_ _8\"></span>9<span class=\"ls1b\">.7<span class=\"_ _3\"></span><span class=\"ls65\">81</span></span> <span class=\"_ _8\"></span>migliaia, <span class=\"_ _8\"></span>esposto <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>diretta <span class=\"_ _8\"></span>riduzione <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>patrimonio <span class=\"_ _8\"></span>netto<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>Nel <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>la<span class=\"_ _89\"> </span> Capogruppo <span class=\"_ _8\"></span>ha <span class=\"_ _3\"></span>acqu<span class=\"_ _3\"></span>istato <span class=\"_ _8\"></span>complessive <span class=\"_ _8\"></span><span class=\"ls65\">80</span>.720 <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>proprie <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ezzo <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>2,<span class=\"ls46\">53</span> <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>azione <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _89\"> </span> un controvalore di eu<span class=\"_ _3\"></span>ro 1.01<span class=\"_ _3\"></span>2 migliaia.  Si precisa<span class=\"_ _3\"></span>, infi<span class=\"_ _3\"></span>ne, com<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>detenga n\u00e9 <span class=\"_ _3\"></span>direttam<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>n\u00e9 <span class=\"_ _3\"></span>indirettame<span class=\"_ _3\"></span>nte az<span class=\"_ _3\"></span>ioni<span class=\"_ _89\"> </span> di societ\u00e0 controllant<span class=\"_ _3\"></span>i e che nel corso<span class=\"_ _3\"></span> dell\u2019esercizio non<span class=\"_ _3\"></span> ha acquisito n\u00e9 al<span class=\"_ _3\"></span>ienato azioni di soci<span class=\"_ _3\"></span>et\u00e0 controllanti.   <span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>che <span class=\"_ _8\"></span>l\u2019ammontare <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iale <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">3, <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>conformit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _8\"></span>quanto <span class=\"_ _3\"></span>indicato <span class=\"_ _3\"></span>nello<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>IAS 32 sia da<span class=\"_ _3\"></span> considerarsi a<span class=\"_ _3\"></span>l netto di az<span class=\"_ _3\"></span>ioni proprie <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>8<span class=\"ls1b\">.7<span class=\"_ _3\"></span><span class=\"ls24\">69</span></span> miglia<span class=\"_ _3\"></span>ia e dei c<span class=\"_ _3\"></span>osti acquisto <span class=\"_ _3\"></span>partecipazioni<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>153 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>mentre <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _8\"></span>20<span class=\"_ _3\"></span>24<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>azioni <span class=\"_ _f\"></span>proprie <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>9.781 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>costi<span class=\"_ _89\"> </span> acquisto partecipazioni <span class=\"_ _3\"></span>per euro 1<span class=\"_ _3\"></span>53 migliaia.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-745": {
   "value": "La <span class=\"_ _28\"> </span>riserva <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>diff<span class=\"_ _3\"></span>erenze <span class=\"_ _28\"> </span>di <span class=\"_ _2b\"> </span>cambio <span class=\"_ _28\"> </span>all<span class=\"_ _3\"></span>a <span class=\"_ _2b\"> </span>conversione <span class=\"_ _2b\"> </span>comprende <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>utte <span class=\"_ _28\"> </span>le <span class=\"_ _2b\"> </span>differenze <span class=\"_ _2b\"> </span>cambio <span class=\"_ _28\"> </span>der<span class=\"_ _3\"></span>ivanti <span class=\"_ _28\"> </span>dalla<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> conversione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gestioni <span class=\"_ _3\"></span>estere<span class=\"_ _3\"></span><span class=\"ff9\">; <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>dell\u2019eserciz<span class=\"_ _3\"></span>io ammo<span class=\"_ _3\"></span>nta <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>1.153 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui<span class=\"_ _89\"> </span> riscontro, <span class=\"_ _f\"></span>unitamente <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>differenz<span class=\"_ _3\"></span>iali <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>mark<span class=\"_ _3\"></span>-<span class=\"ls23\">to</span>-<span class=\"ff9\">market <span class=\"_ _f\"></span>derivati, <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>esposto <span class=\"_ _28\"></span>nell\u2019importo <span class=\"_ _f\"></span>totale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>euro<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>1.112 migliaia (il <span class=\"_ _3\"></span>primo negat<span class=\"_ _3\"></span>ivo ed il secondo posit<span class=\"_ _3\"></span>ivo)<span class=\"_ _3\"></span>, nel prospetto del c<span class=\"_ _3\"></span>onto economico com<span class=\"_ _3\"></span>plessivo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-781": {
   "value": "60.0",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:AED/xbrli:shares"
   }
  },
  "fact-747": {
   "value": "<div class=\"c w2 h0 gs2f\"><div class=\"t m0 x1 h2 yc2 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h10 yc4c ff4 fs6 fc4 sc0 ls0 ws0\">NOTA 14<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 ya49 ff9 fs0 fc0 sc0 ls0 ws0\">L\u2019informativa su<span class=\"ff1\">lle<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _3\"></span> finanziarie d<span class=\"_ _3\"></span>escritta qu<span class=\"_ _3\"></span>i di seguito \u00e8<span class=\"_ _3\"></span> un<span class=\"_ _3\"></span>ica, comprend<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>quindi sia la <span class=\"_ _3\"></span>parte non<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span></div><div class=\"t m0 x1 h2 yc4d ff1 fs0 fc0 sc0 ls0 ws0\">corrente che corrente d<span class=\"_ _3\"></span>e<span class=\"ls1a\">lle</span> stess<span class=\"_ _3\"></span>e, al fine di render<span class=\"_ _3\"></span>ne pi\u00f9 immediat<span class=\"_ _3\"></span>a la com<span class=\"_ _3\"></span>prensione<span class=\"ls1b\">. </span><span class=\"ls1b\"><span class=\"_ _3\"></span></span> </div><div class=\"t m0 x1 h2 y389 ff9 fs0 fc0 sc0 ls0 ws0\">L\u2019esposizione finanz<span class=\"_ _3\"></span>iaria si presenta c<span class=\"_ _3\"></span>ome segue:<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"gs30\"><table class=\"s w37c h21f\" id=\"_e987743d-b990-4afe-9186-4e797d846202\"><tr><td class=\"c x181 y137e w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y137e w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y137f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (oltre i 12 mesi) </div></td><td class=\"c x20c y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x182 y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x20d y137f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td></tr><tr><td class=\"c x181 y1380 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine (oltre i 12 mesi) </div></td><td class=\"c x20c y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td class=\"c x182 y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td class=\"c x20d y1380 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.856) </div></td></tr><tr><td class=\"c x181 y1381 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) </div></td><td class=\"c x20c y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x182 y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x20d y1381 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(393) </div></td></tr><tr><td class=\"c x181 y1382 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 16 </div></td><td class=\"c x20c y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td class=\"c x182 y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td class=\"c x20d y1382 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.686) </div></td></tr><tr><td class=\"c x181 y1383 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (Non corrente) </div></td><td class=\"c x20c y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x182 y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x20d y1383 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">571  </div></td></tr><tr><td class=\"c x181 y1384 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di negoziazione (Non-corrente) </div></td><td class=\"c x20c y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x182 y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1384 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td></tr><tr><td class=\"c x181 y1385 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (Non corrente) </div></td><td class=\"c x20c y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x182 y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x20d y1385 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.335) </div></td></tr><tr><td class=\"c x181 y1386 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti </div></td><td class=\"c x20c y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td class=\"c x182 y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td class=\"c x20d y1386 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.670) </div></td></tr><tr><td class=\"c x181 y1387 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x20c y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x182 y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x20d y1387 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1388 w154 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche (parte corrente dei mutui)  </div></td><td class=\"c x20c y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x182 y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x20d y1388 w153 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">1.502  </div></td></tr><tr><td class=\"c x181 y1389 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x20c y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x182 y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x20d y1389 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.264  </div></td></tr><tr><td class=\"c x181 y138a w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (parte corrente) </div></td><td class=\"c x20c y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x182 y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x20d y138a w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(381) </div></td></tr><tr><td class=\"c x181 y138b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori IFRS 16 (parte corrente) </div></td><td class=\"c x20c y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x182 y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x20d y138b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.288  </div></td></tr><tr><td class=\"c x181 y138c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x20c y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x182 y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x20d y138c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.218  </div></td></tr><tr><td class=\"c x181 y138d w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (parte corrente) </div></td><td class=\"c x20c y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x20d y138d w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.057) </div></td></tr><tr><td class=\"c x181 y138e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (parte corrente) </div></td><td class=\"c x20c y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x182 y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x20d y138e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y138f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x182 y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x20d y138f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.835  </div></td></tr></table></div><div class=\"c w2 h0 gs2f\"><div class=\"t m0 x1 h2 y4d5 ff1 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019esercizio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>20</span>24 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>18.835 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(fra<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>corrente <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>corre<span class=\"_ _3\"></span>nte) <span class=\"_ _8\"></span>riflette<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 y4d6 ff1 fs0 fc0 sc0 ls0 ws0\">principali componenti <span class=\"_ _3\"></span>per lo pi\u00f9 legate ai f<span class=\"_ _3\"></span>inanziamenti a med<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>termine com<span class=\"_ _3\"></span>e qui sot<span class=\"_ _3\"></span>to dettagliate:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 x30 h3 yc59 ff11 fs0 fc0 sc0 ls0 ws0\"><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">erogazione <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>Capogrupp<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>giugno <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>nuovo <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>to <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span></span></span></div><div class=\"t m0 x31 h2 yc5a ff1 fs0 fc0 sc0 ls0 ws0\">2029 per euro 2.500<span class=\"_ _3\"></span> migliaia;<span class=\"_ _89\"> </span> </div><div class=\"t m0 x30 h3 yb04 ff11 fs0 fc0 sc0 ls0 ws0\"><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento, d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte dell<span class=\"_ _3\"></span>a Capogrup<span class=\"_ _3\"></span>po, delle rat<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>l finanziamento <span class=\"_ _3\"></span>ESG l<span class=\"_ _3\"></span>inked <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span>-2028 in <span class=\"_ _3\"></span>pool<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x31 h2 yc5b ff1 fs0 fc0 sc0 ls0 ws0\">per <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6.<span class=\"_ _3\"></span>890 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>nitamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>contabilizzazione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>174 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>quale<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 x31 h2 y89a ff1 fs0 fc0 sc0 ls0 ws0\">interesse <span class=\"_ _2\"></span>figurativo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>erivant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il metodo <span class=\"_ _b\"></span>del costo <span class=\"_ _2\"></span>ammortizzato.<span class=\"_ _89\"> </span> </div><div class=\"t m0 x31 h2 yc5c ff1 fs0 fc0 sc0 ls0 ws0\">Si ri<span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rda come <span class=\"_ _2\"></span>su tale finanziamento siano in <span class=\"_ _2\"></span>essere copertur<span class=\"_ _3\"></span>e contro <span class=\"_ _2\"></span>il rischio di variazione <span class=\"_ _2\"></span>del tasso<span class=\"_ _89\"> </span> </div><div class=\"t m0 x31 h2 yc5d ff1 fs0 fc0 sc0 ls0 ws0\">di interesse per una quota del 100% alla data del 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre, il cui valore di mark to market \u00e8 pari<span class=\"_ _3\"></span> ad<span class=\"_ _89\"> </span> </div><div class=\"t m0 x31 h2 y2d2 ff1 fs0 fc0 sc0 ls0 ws0\">euro 746 miglia<span class=\"_ _3\"></span>ia negativo. <span class=\"_ _3\"></span>Si segnala che tale fi<span class=\"_ _3\"></span>nanziamento \u00e8 asso<span class=\"_ _3\"></span>ggettato al ris<span class=\"_ _3\"></span>petto di covenant <span class=\"_ _8\"></span> </div><div class=\"t m0 x1 h3 yc5e ff2 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></div></div>finanziari, <span class=\"_ _3\"></span>calcolat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziaria <span class=\"_ _3\"></span>netta <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>Adjusted <span class=\"_ _8\"></span>EBITDA e <span class=\"_ _8\"></span>posizione finanziaria netta e patr<span class=\"_ _3\"></span>imonio netto che<span class=\"_ _3\"></span> alla data d<span class=\"_ _3\"></span>el bilancio che risultano <span class=\"_ _3\"></span>pienamente risp<span class=\"_ _3\"></span>ettati;<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>81 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prestito <span class=\"_ _8\"></span>obbligazionario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>0.000 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>ed </span></span>il <span class=\"_ _3\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seconda <span class=\"_ _8\"></span>rata <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>conto <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5.000 <span class=\"_ _8\"></span>migliaia. <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>evid<span class=\"_ _3\"></span>enzia, <span class=\"_ _8\"></span>inoltre <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> prestito <span class=\"_ _8\"></span>obbligazionario<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necessita <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>risp<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>covenant<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>quali <span class=\"_ _f\"></span>rapporto <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posizion<span class=\"_ _3\"></span>e finanziaria netta ed Adjusted<span class=\"_ _3\"></span> EBITDA e posizione finanziaria<span class=\"_ _3\"></span> netta e patrimo<span class=\"_ _3\"></span>nio netto che alla data di riferimento risultano p<span class=\"_ _3\"></span>ienamente rispet<span class=\"_ _3\"></span>tati;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>rata <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.038 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>2022<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span></span></span>2027. Si <span class=\"_ _3\"></span>ricorda c<span class=\"_ _3\"></span>he su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>pertura IRS <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>100%<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>(originari <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5.500 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>liaia) il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>-to <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data del 31 dicembre 2024 <span class=\"_ _3\"></span>risulta positi<span class=\"_ _3\"></span>vo per euro <span class=\"_ _3\"></span><span class=\"ls17\">117</span> migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 57<span class=\"_ _3\"></span>3 migliaia della rat<span class=\"_ _3\"></span>a in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2021<span class=\"_ _8\"></span>-2025;  </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 77<span class=\"_ _3\"></span>8 migliaia dell<span class=\"_ _3\"></span>a rata in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2022<span class=\"_ _8\"></span>-2027; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 303 <span class=\"_ _3\"></span>migliaia d<span class=\"_ _3\"></span>ella rata in scade<span class=\"_ _3\"></span>nza di un finanzia<span class=\"_ _3\"></span>mento 2023<span class=\"_ _8\"></span>-2028; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare rimborso <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tital <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>rate del <span class=\"_ _2\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in pool <span class=\"_ _2\"></span>in scadenza <span class=\"_ _2\"></span>per<span class=\"_ _3\"></span> </span></span>euro 1.147 migliaia, un<span class=\"_ _3\"></span>itamente alla c<span class=\"_ _3\"></span>ontabilizzazione <span class=\"_ _3\"></span>di euro 15 miglia<span class=\"_ _3\"></span>ia quale interesse f<span class=\"_ _3\"></span>igurativo. Si segnala c<span class=\"_ _3\"></span>he su <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>esse<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> una c<span class=\"_ _3\"></span>opertu<span class=\"_ _3\"></span>ra contro <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio d<span class=\"_ _3\"></span>i va<span class=\"_ _3\"></span>riazione <span class=\"_ _3\"></span>del tasso<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i interesse per <span class=\"_ _2\"></span>una quota <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el 85% <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la data <span class=\"_ _2\"></span>del 31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre i<span class=\"_ _2\"></span>l cui v<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>ore di <span class=\"_ _2\"></span>mark to <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>arket \u00e8 <span class=\"_ _2\"></span>pari ad euro 279 migliaia positivo;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la stipula di due contratti di<span class=\"_ _3\"></span> mutuo 2024<span class=\"_ _3\"></span>-2030 da <span class=\"_ _3\"></span>parte della soc<span class=\"_ _3\"></span>iet\u00e0 Fruttital di rispettivamente <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro </span></span>3.000 migliaia ed <span class=\"_ _3\"></span>euro 5.000 mi<span class=\"_ _3\"></span>gliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _28\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _28\"></span>parte <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Cosiarma <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>rate <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>scadenza <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>per<span class=\"_ _3\"></span> </span></span>complessivi euro 38<span class=\"_ _3\"></span>5 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>Franc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>stato <span class=\"_ _3\"></span>avanzame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>lavori <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span>-<span class=\"_ _3\"></span>2029 </span></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>1.265 <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rate <span class=\"_ _f\"></span>mutui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>scadenza <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mplessivi <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span>7<span class=\"_ _3\"></span>83 migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>rimb<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>scadenza <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez <span class=\"_ _8\"></span>L\u00f3pez </span></span>S.A. <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>566 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>stipula <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span><span class=\"ls2b\">due</span> <span class=\"_ _f\"></span>nuovi <span class=\"_ _f\"></span>contratt<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024-2<span class=\"_ _3\"></span>029 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro 2.000 migliaia ed euro 4<span class=\"_ _3\"></span>.000 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>scadenza <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>rate <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>mutui <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Ca<span class=\"_ _3\"></span>pexo <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>1.006 </span></span>migliaia;  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _8\"></span>pagamento <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sc<span class=\"_ _3\"></span>adenza <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>mutui <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Blam<span class=\"_ _3\"></span>pin <span class=\"_ _3\"></span>Groupe <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> </span></span>8<span class=\"ls13\">38</span> migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">pagamenti sui leasi<span class=\"_ _3\"></span>ng finanziari da <span class=\"_ _3\"></span>parte di Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez L\u00f3pez S.A<span class=\"_ _3\"></span>. per euro <span class=\"_ _8\"></span><span class=\"ls27\">77</span>9 migliaia; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di leasin<span class=\"_ _3\"></span>g finanziari presso l<span class=\"_ _3\"></span>a societ\u00e0 Eur<span class=\"_ _3\"></span>ofrutas per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls17\">10</span> migliaia;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>imborso delle <span class=\"_ _b\"></span>ra<span class=\"_ _3\"></span>te di<span class=\"_ _2\"></span> leasing <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>messicana Productores <span class=\"_ _2\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _2\"></span>Jalisco<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>per euro </span></span>23<span class=\"ls0\"> migliaia ed ero<span class=\"_ _3\"></span>gazione per euro<span class=\"_ _3\"></span> 37 migliaia<span class=\"_ _3\"></span>; </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff9\">all\u2019interno <span class=\"ff1\">della voce altri d<span class=\"_ _2\"></span>ebiti finanziari la componente IFRS 16 ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> euro 56.361 migliaia,<span class=\"_ _3\"></span> </span></span></span>con <span class=\"_ _f\"></span>incrementi <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>12.267 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>legati <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>nuovi <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti, <span class=\"_ _f\"></span>rinnovi <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>adeguamenti<span class=\"_ _3\"></span> canoni  di  affit<span class=\"_ _3\"></span>to  stipulati <span class=\"_ _e\"> </span>nel  2024,  pagament<span class=\"_ _3\"></span>i  per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>14.624  miglia<span class=\"_ _3\"></span>ia  e  st<span class=\"_ _3\"></span>ralcio  per  chiusur<span class=\"_ _3\"></span>a anticipata di contratt<span class=\"_ _3\"></span>i per euro <span class=\"_ _3\"></span>2.041 migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">decremento  della <span class=\"_ _20\"> </span>voce <span class=\"_ _20\"> </span>quote  prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>a  p<span class=\"_ _2\"></span>agar<span class=\"_ _3\"></span>e  su <span class=\"_ _20\"> </span>acquisizioni  p<span class=\"_ _2\"></span>er  euro  5.335  migliaia, <span class=\"_ _20\"> </span>legato  al </span></span>pagamento <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>euro <span class=\"_ _26\"> </span>2<span class=\"_ _3\"></span>.000 <span class=\"_ _26\"> </span>migliaia <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>prima<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>tranche <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Ear<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>-out <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>Blampin <span class=\"_ _26\"> </span>G<span class=\"_ _3\"></span>roupe, <span class=\"_ _26\"> </span>alla contabilizzazione <span class=\"_ _20\"> </span>degli <span class=\"_ _20\"> </span>interessi  per <span class=\"_ _2b\"> </span>euro  2<span class=\"ls24\">92</span> <span class=\"_ _20\"> </span><span class=\"ff9\">migliaia <span class=\"_ _20\"> </span>legati <span class=\"_ _20\"> </span>all\u2019attualizzazione  degli <span class=\"_ _2b\"> </span>Earn<span class=\"_ _3\"></span></span>-out<span class=\"_ _3\"></span>, <span class=\"_ _20\"> </span>al pagamento per euro 3.853 migliaia della seconda tranche di Earn<span class=\"_ _3\"></span>-out a Capexo, alla contabilizzazione<span class=\"_ _3\"></span> degli interessi per euro<span class=\"_ _3\"></span> 188 migl<span class=\"_ _3\"></span>iaia legati all\u2019attu<span class=\"_ _3\"></span>alizzazione,<span class=\"_ _3\"></span><span class=\"ff1\"> alla c<span class=\"_ _3\"></span>ontabilizzazione degli<span class=\"_ _3\"></span> interessi pe<span class=\"_ _3\"></span>r </span>euro  <span class=\"ls28\">434</span>  miglia<span class=\"ff9\">ia  legati  a<span class=\"_ _3\"></span>ll\u2019attualizzaz<span class=\"_ _3\"></span>ione  della  Put/Call  e  all\u2019adeguame<span class=\"_ _3\"></span>nto  della  passivit\u00e0  d<span class=\"_ _3\"></span>ella </span>Put/Call per euro 3<span class=\"_ _3\"></span>90 migliaia.<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">con riferimento <span class=\"_ _2\"></span>ai mark <span class=\"_ _2\"></span>to market sui <span class=\"_ _2\"></span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di copertura si <span class=\"_ _2\"></span>segnala la contabilizzazione<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>mark-<span class=\"ls23\">to</span>-<span class=\"_ _89\"> </span></span></span>market <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ls13\">350</span> <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>negativi <span class=\"_ _f\"></span>(euro <span class=\"_ _f\"></span>396 <span class=\"_ _f\"></span>migliaia positivi <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7<span class=\"_ _3\"></span>46 <span class=\"_ _f\"></span>migliaia <span class=\"_ _28\"></span>negativi), <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>coperture <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>2.738 <span class=\"_ _f\"></span>migliaia positivi e la <span class=\"_ _2\"></span>contab<span class=\"_ _3\"></span>ilizzazione dei mark-<span class=\"ls23\">to</span>-market positivi sul bunker/EUA-ETS per euro 1<span class=\"ls46\">58</span> <span class=\"_ _2\"></span>migliaia.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Si segnala come sui s<span class=\"_ _3\"></span>eguenti finanziam<span class=\"_ _3\"></span>enti esistano cla<span class=\"_ _3\"></span>usole di <span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201cC<span class=\"_ _3\"></span></span>hange of control<span class=\"_ _3\"></span><span class=\"ff9\">\u201d</span>:<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Prestito obbligazionario O<span class=\"_ _3\"></span>rsero di ori<span class=\"_ _3\"></span>ginari euro 30 m<span class=\"_ _3\"></span>ilioni, scadente <span class=\"_ _8\"></span>nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in P<span class=\"_ _3\"></span>ool Ors<span class=\"_ _3\"></span>ero di originari euro<span class=\"_ _3\"></span> <span class=\"ls24\">90</span> mil<span class=\"_ _3\"></span>ioni, scadente<span class=\"_ _3\"></span> nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento Orse<span class=\"_ _3\"></span>ro di originari eu<span class=\"_ _3\"></span>ro 4 milioni, scad<span class=\"_ _3\"></span>ente nel <span class=\"_ _3\"></span>2027;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento ipoteca<span class=\"_ _3\"></span>rio in Pool<span class=\"_ _3\"></span> Frutt<span class=\"_ _3\"></span>ital, di originari euro <span class=\"_ _3\"></span><span class=\"ls17\">15</span> milioni, sc<span class=\"_ _3\"></span>adente nel 2029<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in A<span class=\"_ _3\"></span>Z France di ori<span class=\"_ _3\"></span>ginari euro 1,4 m<span class=\"_ _3\"></span>ilioni scadenti nel 27<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e 1,3 milioni scad<span class=\"_ _3\"></span>enti nel 29;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in AZ France di originari euro 0,8 milioni scadente nel 2025, oltre al mutuo ipotecario<span class=\"_ _89\"> </span></span></span>di<span class=\"ls0\"> originari euro 1,65 mil<span class=\"_ _3\"></span>ioni scadente n<span class=\"_ _3\"></span>el 2029;<span class=\"_ _89\"> </span></span>Lo <span class=\"_ _2b\"> </span>scad<span class=\"_ _3\"></span>enziamento <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>bito <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermine <span class=\"_ _20\"> </span>nei <span class=\"_ _2b\"> </span>confront<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>banche <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _8\"></span>gli <span class=\"_ _2b\"> </span>altri <span class=\"_ _20\"> </span>finanziatori<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>3<span class=\"ls17\">1<span class=\"_ _89\"> </span></span>dicembre <span class=\"_ _8\"></span><span class=\"ls26\">20</span>23 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>dettagliato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguent<span class=\"_ _3\"></span>e, <span class=\"_ _8\"></span>ripartito <span class=\"_ _8\"></span>tra <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>non<span class=\"_ _89\"> </span>correnti, con queste ulti<span class=\"_ _3\"></span>me ulteriormente ri<span class=\"_ _3\"></span>partite fra quot<span class=\"_ _3\"></span>e cadenti entro/ol<span class=\"_ _3\"></span>tre i cinque anni.<table class=\"s w395 h220\" id=\"_d38dc87d-2fac-48e2-aaf4-1546b284a29f\"><tr><td class=\"c x181 y1390 w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x214 y1390 wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y1390 w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1390 w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.24 </div></td><td></td><td class=\"c x217 y1391 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\">-<span class=\"_ _89\"> </span></span></div></td><td class=\"c x218 y1390 w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.28 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y1392 w397 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.28<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1393 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1394 wda h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x215 y1394 w159 h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y1394 w15a h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td></td><td class=\"c x219 y1394 w15c h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x218 y1394 w15d h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1395 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1396 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1397 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x215 y1397 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x216 y1397 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td></td><td class=\"c x219 y1397 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">78.348  </div></td><td class=\"c x218 y1397 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.322  </div></td></tr><tr><td class=\"c x188 y1398 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1399 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y139a wda h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x215 y139a w159 h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x216 y139a w15a h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td></td><td class=\"c x219 y139a w15c h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x218 y139a w15d h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y139b w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139c w39c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y139d wda h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x215 y139d w159 h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x216 y139d w15a h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td></td><td class=\"c x219 y139d w15c h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">26.119  </div></td><td class=\"c x218 y139d w15d h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">21.785  </div></td></tr><tr><td class=\"c x188 y139e w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139f w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21a y13a0 w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x214 y13a1 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x215 y13a1 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x216 y13a1 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x21b y13a2 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13a1 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x218 y13a1 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a3 w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13a4 w158 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13a4 wda h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x215 y13a4 w159 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x216 y13a4 w15a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a4 w15c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a4 w15d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x215 y13a6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x216 y13a6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13a8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x215 y13a9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13a9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td></td><td class=\"c x219 y13a9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x218 y13a9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13aa w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13ab w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ac wda h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">218.666  </div></td><td class=\"c x215 y13ac w159 h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x216 y13ac w15a h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td></td><td class=\"c x219 y13ac w15c h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">142.983  </div></td><td class=\"c x218 y13ac w15d h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">23.107  </div></td></tr><tr><td class=\"c x188 y116b w3a6 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w395 h221\" id=\"_e3843dfc-50f4-42ec-bfca-8042d0565dbd\"><tr><td class=\"c x181 y13ad w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">V<span class=\"ff3\">alori in migliaia \u20ac</span> </div></td><td class=\"c x214 y13ad wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y13ad w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td class=\"c x216 y13ad w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td></td><td class=\"c x217 y13ae w3a7 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5-<span class=\"_ _89\"> </span></div></td><td class=\"c x218 y13ad w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y13af w3a8 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y13b0 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b1 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x215 y13b1 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y13b1 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td></td><td class=\"c x219 y13b1 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x218 y13b1 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b2 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b3 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b4 wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x215 y13b4 w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x216 y13b4 w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td></td><td class=\"c x219 y13b4 w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x218 y13b4 w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y13b5 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b6 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13b7 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">650  </div></td><td class=\"c x215 y13b7 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x216 y13b7 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td></td><td class=\"c x219 y13b7 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x218 y13b7 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b8 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b9 w3a9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-<span class=\"lsa0\">L </span>termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ba wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x215 y13ba w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x216 y13ba w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td></td><td class=\"c x219 y13ba w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x218 y13ba w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y13bb w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13bc w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13bd wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x215 y13bd w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13bd w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x21a y13be w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13bd w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x218 y13bd w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13bf w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21b y13c0 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13c1 w3aa h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati <span class=\"ls5c\">di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13c2 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x215 y13c2 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13c2 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td></td><td class=\"c x219 y13c2 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x218 y13c2 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c3 w3ab h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13c4 w158 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13c4 wda h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x215 y13c4 w159 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x216 y13c4 w15a h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c4 w15c h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c4 w15d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x215 y13c6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x216 y13c6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13c8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x215 y13c9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13c9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td></td><td class=\"c x219 y13c9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x218 y13c9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13ca w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13cc wda h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">199.831  </div></td><td class=\"c x215 y13cc w159 h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x216 y13cc w15a h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td></td><td class=\"c x219 y13cc w15c h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">121.914  </div></td><td class=\"c x218 y13cc w15d h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr><tr><td class=\"c x188 y116b w3ac h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Relativamente <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>copertu<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>stipulate <span class=\"_ _f\"></span>dal <span class=\"_ _28\"></span>Gruppo <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>a<span class=\"_ _8\"></span>lla <span class=\"_ _f\"></span>data<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>in essere:  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una copertura <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>tassi d<span class=\"_ _3\"></span>i interesse <span class=\"_ _8\"></span>relativi al<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>nanziamento i<span class=\"_ _3\"></span>n P<span class=\"_ _3\"></span><span class=\"ls40\">ool </span>erogato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span><span class=\"ls24\">90</span> <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>il cu<span class=\"_ _3\"></span>i </span></span>mark <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _8\"></span>neg<span class=\"_ _3\"></span>ativo <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>746 <span class=\"_ _8\"></span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>mutuo <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>potecario <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>originari <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>5 milioni <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _3\"></span>positivo <span class=\"_ _8\"></span>per eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>279 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>di o<span class=\"_ _3\"></span>riginari euro 5,5 milioni il cui mark t<span class=\"_ _3\"></span>o market alla data del b<span class=\"_ _3\"></span>ilancio risulta <span class=\"_ _3\"></span>positivo e pari ad<span class=\"_ _3\"></span> euro <span class=\"ls17\">117</span> migliaia<span class=\"ls98\">; </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>opertura <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>acquisti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>dollaro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>U<span class=\"_ _3\"></span>SA <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _f\"></span>mark <span class=\"_ _8\"></span>to <span class=\"_ _f\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _f\"></span>positi<span class=\"_ _3\"></span>vo <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>2.738 </span></span>migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una <span class=\"_ _2\"></span>copertura su <span class=\"_ _2\"></span>parte dei<span class=\"_ _2\"></span> consumi <span class=\"_ _2\"></span>bunk<span class=\"_ _3\"></span>er/EUA<span class=\"_ _3\"></span>-ETS della <span class=\"_ _2\"></span>societ\u00e0 armatoriale <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui market <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>mar<span class=\"_ _3\"></span>ket </span></span>risulta pari ad euro 1<span class=\"_ _3\"></span><span class=\"ls46\">58</span> mig<span class=\"_ _3\"></span>liaia positivo.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mutui <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>finanzia<span class=\"_ _3\"></span>menti <span class=\"_ _8\"></span>concessi, <span class=\"_ _8\"></span>risultano<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscritte, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _28\"> </span>2024<span class=\"ls1d\">, </span>ipoteche sui beni azienda<span class=\"_ _3\"></span>li come di se<span class=\"_ _3\"></span>guito riportato:<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Fruttital S.r.l.: ip<span class=\"_ _2\"></span>ot<span class=\"_ _3\"></span>eca sui tre magazzini di Verona, Roma <span class=\"_ _2\"></span>e Molfetta acquistat<span class=\"_ _3\"></span>i a <span class=\"_ _2\"></span>g<span class=\"_ _3\"></span>ennaio 2020 da NBI </span></span>per un importo pari al <span class=\"_ _3\"></span>valore residuo d<span class=\"_ _3\"></span>el finanziamento<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Si segnala che <span class=\"_ _2\"></span>taluni contratti di finanziamento ed il <span class=\"_ _2\"></span>prest<span class=\"_ _3\"></span>ito obbligazionario prevedono il risp<span class=\"_ _2\"></span>ett<span class=\"_ _3\"></span>o di covenant finanziari <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>patrimonial<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>epilogati <span class=\"_ _2\"></span>nella tabella <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>riportata<span class=\"_ _3\"></span>. Si <span class=\"_ _2\"></span>segnala come <span class=\"_ _2\"></span>i covenant <span class=\"_ _2\"></span>finanziari esistenti sul <span class=\"_ _3\"></span>bond <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>pool <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Ca<span class=\"_ _3\"></span>pogruppo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ebbano<span class=\"_ _8\"></span> essere <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>eggiati, <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>previsto dai <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>elativi contratti, su una p<span class=\"_ _2\"></span>osizio<span class=\"_ _3\"></span>ne finanziaria netta che escluda l\u2019applicazione del nuovo <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>incipio IFRS 16 per <span class=\"_ _2\"></span>tutta la dura dei<span class=\"_ _3\"></span> medesim<span class=\"_ _3\"></span>i finanz<span class=\"_ _3\"></span>iamenti.<span class=\"_ _3\"></span> S<span class=\"_ _3\"></span>i se<span class=\"_ _3\"></span>gnala c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>parametri<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari r<span class=\"_ _3\"></span>isultano <span class=\"_ _3\"></span>ampiamenti<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>pettati alla data di bilancio.<span class=\"_ _3\"></span> <table class=\"s w3ad h222\" id=\"_564992e9-310d-4793-99eb-d1c828d32d17\"><tr><td class=\"c x181 y13cd w15e hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x21c y13cd w15f hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Durata </div></td><td class=\"c x21d y13ce w393 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Data di<span class=\"_ _89\"> </span></div></td><td class=\"c x21e y13cd w10d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Parametro </div></td><td class=\"c x21f y13cd w161 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Limite </div></td><td class=\"c x220 y13cd w151 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Rispettato </div></td></tr><tr><td></td><td></td><td class=\"c x21d y13cf w3ae h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">riferimento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13d0 w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d0 w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13d1 w3b1 h223\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d0 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13d2 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d2 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13d3 w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d2 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13d4 w161 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;1,25 </div></td><td class=\"c x220 y13d4 w151 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13d5 w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13d6 w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d6 w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13d7 w3b1 h223\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d6 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13d8 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d8 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13d9 w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d8 w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13da w161 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3/4* </div></td><td class=\"c x220 y13da w151 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13db w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13dc w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13dc w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13dd w3b1 h224\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13dc w3b9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13de w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13de w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13df w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13de w3ba h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari netti<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e0 w161 h14e\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls62 ws0\">&gt;5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e0 w151 h14e\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13e1 w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13e2 w3bb h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento in pool 90 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e2 w3bc h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2022-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e3 w160 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y13e2 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e3 w161 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls62 ws0\">&lt;1,5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e3 w151 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y13e4 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e4 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e4 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13e5 w3bb h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento in pool 90 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e5 w3bc h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2022-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e6 w160 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y13e5 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e6 w161 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3,0 </div></td><td class=\"c x220 y13e6 w151 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y13e7 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e7 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e7 w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y13e8 w15e hf6\"><div class=\"t m0 xa h14 y713 ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento 15 M\u20ac su Fruttital<span class=\"ff1\"> </span></div></td><td class=\"c x221 y12f4 w3bd h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2020-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e8 w160 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y12f4 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e8 w161 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls62 ws0\">&lt;1,5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e8 w151 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x221 y13e9 w3be h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2029<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e9 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y13ea w15e hf6\"><div class=\"t m0 xa h14 y3b4 ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento 15 M\u20ac su Fruttital<span class=\"ff1\"> </span></div></td><td class=\"c x221 y1206 w3bd h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2020-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13ea w160 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y1206 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13ea w161 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3,0 </div></td><td class=\"c x220 y13ea w151 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x221 y116b w3be h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2029<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y116b w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr></table>* Il primo parametr<span class=\"_ _2\"></span>o deve essere rispettato i<span class=\"_ _2\"></span>n sede di verifica annual<span class=\"_ _2\"></span>e mentre il secondo su base se<span class=\"_ _2\"></span>mestrale Secondo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>richiest<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>municazione <span class=\"_ _3\"></span>Consob<span class=\"_ _3\"></span> n.60<span class=\"_ _3\"></span>64293 <span class=\"_ _3\"></span>del<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>28 <span class=\"_ _3\"></span>luglio <span class=\"_ _3\"></span>2006<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>confor<span class=\"_ _3\"></span>mit\u00e0 c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span> Raccomandazione <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>CES<span class=\"_ _3\"></span>R <span class=\"_ _14\"> </span>del <span class=\"_ _2a\"> </span>10 <span class=\"_ _2a\"> </span>febbraio <span class=\"_ _2a\"> </span>2005 <span class=\"_ _2a\"> </span>\u201cRaccomandaz<span class=\"_ _3\"></span>ioni <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span>l\u2019attuazione <span class=\"_ _2a\"> </span>uniforme<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2a\"> </span>del<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>Regolamento <span class=\"_ _3\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Commissione <span class=\"_ _8\"></span>Europea su<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pros<span class=\"_ _3\"></span>petti <span class=\"_ _3\"></span>informativ<span class=\"_ _3\"></span>i\u201d<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riporta <span class=\"_ _8\"></span>qui <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>l\u2019ind<span class=\"_ _3\"></span>ebitamento<span class=\"_ _89\"> </span> finanziario netto d<span class=\"_ _3\"></span>el Gruppo<span class=\"_ _3\"></span> al 31 dicembre 20<span class=\"_ _3\"></span>24. <table class=\"s w32d h225\" id=\"_738b146a-3fd3-4150-894d-7f6482a87d1b\"><tr><td class=\"c x181 y13eb w165 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x1d9 y13eb w166 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13eb wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13ec w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x224 y13ec w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ec w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y13ec wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td></tr><tr><td class=\"c x181 y13ed w167 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">B </div></td><td class=\"c x224 y13ed w168 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ed w166 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x183 y13ed wc h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x188 y13ee w3bf h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">C<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13ef w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td class=\"c x183 y13ef wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td></tr><tr><td class=\"c x188 y13f0 w3c0 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">D<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Liquidit\u00e0 (A + B + C)<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f1 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">88.666  </div></td><td class=\"c x183 y13f1 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">90.825  </div></td></tr><tr><td class=\"c x181 y13f2 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">E </div></td><td class=\"c x224 y13f2 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario corrente *  </div></td><td class=\"c x1d9 y13f2 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(17.400) </div></td><td class=\"c x183 y13f2 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(14.974) </div></td></tr><tr><td class=\"c x181 y13f3 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">F </div></td><td class=\"c x224 y13f3 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Parte corrente del debito finanziario non corrente ** </div></td><td class=\"c x1d9 y13f3 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(41.011) </div></td><td class=\"c x183 y13f3 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(37.602) </div></td></tr><tr><td class=\"c x181 y13f4 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">G </div></td><td class=\"c x224 y13f4 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente (E+F) </div></td><td class=\"c x1d9 y13f4 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(58.411) </div></td><td class=\"c x183 y13f4 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(52.576) </div></td></tr><tr><td class=\"c x181 y13f5 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">H </div></td><td class=\"c x224 y13f5 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente netto (G-D)  </div></td><td class=\"c x1d9 y13f5 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">30.254  </div></td><td class=\"c x183 y13f5 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">38.248  </div></td></tr><tr><td class=\"c x188 y13f6 w3c1 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">I<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario non corrente ***<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f7 w166 h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(126.419) </div></td><td class=\"c x183 y13f7 wc h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(146.090) </div></td></tr><tr><td class=\"c x181 y13f8 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x224 y13f8 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti di debito </div></td><td class=\"c x1d9 y13f8 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x183 y13f8 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td></tr><tr><td class=\"c x181 y13f9 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">K </div></td><td class=\"c x224 y13f9 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x1d9 y13f9 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x183 y13f9 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13fa w3c2 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">L<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario non corrente (I+J+K)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fb w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(141.419) </div></td><td class=\"c x183 y13fb wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(166.090) </div></td></tr><tr><td class=\"c x188 y116b w3c3 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">M<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento finanziario (H + L)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fc w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(111.165) </div></td><td class=\"c x183 y13fc wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(127.842) </div></td></tr></table>* Sono inclusi gli str<span class=\"_ _2\"></span>umenti di debito, ma \u00e8<span class=\"_ _2\"></span> esclusa la parte corr<span class=\"_ _2\"></span>ente del debito finanziario non cor<span class=\"_ _2\"></span>rente<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ** <span class=\"ls0\">Sono inclusi d<span class=\"_ _3\"></span>ebiti per contratti di noleggio e af<span class=\"_ _3\"></span>fitti IFRS 16 <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>15.143 <span class=\"_ _3\"></span>migliaia al 31 d<span class=\"_ _3\"></span>icembre 2024 ed euro <span class=\"_ _3\"></span>12.855 migliaia al<span class=\"_ _89\"> </span></span><span class=\"ls0\"> </span>31 dicembre 202<span class=\"_ _2\"></span>3<span class=\"_ _89\"> </span> *** <span class=\"_ _8\"></span>Sono <span class=\"_ _f\"></span>esclusi <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>debito. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>inclusi <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>oleggio <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>affitt<span class=\"_ _2\"></span>i <span class=\"_ _f\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"> </span>41.218 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _89\"> </span> dicembre 202<span class=\"_ _2\"></span>4 ed euro 47.904 migliaia al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _89\"> </span> La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>illustra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>dall\u2019attivit\u00e0  operativa,  d<span class=\"_ _3\"></span>i  <span class=\"ff1\">investi<span class=\"_ _3\"></span>mento  e  di  finanzia<span class=\"_ _3\"></span>mento  come  dettagliat<span class=\"_ _3\"></span>i  nel  prospet<span class=\"_ _3\"></span>to  del  rendicont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>finanziario. <table class=\"s w32d h226\" id=\"_f2a25b20-38ce-409b-b513-691fa1e2eb39\"><tr><td class=\"c x181 y13fd wa h31\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y13fd wb h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13fd wc h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 operativa </div></td><td class=\"c x1d9 y13fe wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">49.926  </div></td><td class=\"c x183 y13fe wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.169  </div></td></tr><tr><td class=\"c x181 y13ff wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di investimento </div></td><td class=\"c x1d9 y13ff wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.252) </div></td><td class=\"c x183 y13ff wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(63.102) </div></td></tr><tr><td class=\"c x181 y1400 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento </div></td><td class=\"c x1d9 y1400 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.376) </div></td><td class=\"c x183 y1400 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.166  </div></td></tr><tr><td class=\"c x181 y1401 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Flusso totale del periodo </div></td><td class=\"c x1d9 y1401 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.703) </div></td><td class=\"c x183 y1401 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">21.233  </div></td></tr><tr><td class=\"c x181 y1402 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide all'inizio del periodo </div></td><td class=\"c x1d9 y1402 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x183 y1402 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">68.830  </div></td></tr><tr><td class=\"c x181 y1403 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla fine del periodo </div></td><td class=\"c x1d9 y1403 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y1403 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062 </div></td></tr></table>In <span class=\"_ _8\"></span>termini <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span><span class=\"ff9\">derivanti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>finanziamento, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>forniscono <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>informazioni<span class=\"_ _3\"></span> </span>che consentono agli ut<span class=\"_ _3\"></span>ilizzatori dei bilanci d<span class=\"_ _3\"></span>i valutare le variaz<span class=\"_ _3\"></span>ioni intervenute <span class=\"_ _3\"></span>in conformit\u00e0 allo IAS<span class=\"_ _3\"></span> 7.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <table class=\"s w3c4 h227\" id=\"_064569ef-4973-4839-8081-f76b2fb08633\"><tr><td class=\"c x188 y1404 w3c5 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flussi finanzi<span class=\"_ _2\"></span>ari<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x226 y1405 w3c6 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Differenze<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1406 w3c7 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">derivanti da <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 di<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1407 wc5 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x228 y1406 w3c8 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Nuove<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1406 w3c9 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Rimborsi/<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1406 w3ca h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Cash<span class=\"_ _89\"> </span></div></td><td class=\"c x1d2 y1407 w16f h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x22a y1406 w3cb h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Var.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y1408 w3cc h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">cambio /<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y1407 w172 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2024<span class=\"_ _2\"></span> </div></td></tr><tr><td class=\"c x188 y1409 w3cd h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">finanziament<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> - valori<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x228 y1409 w3ce h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">erogaz.ni<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1409 w3cf h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">decrem.ti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1409 w3d0 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flow<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x22a y1409 w3d1 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">perimetro<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y140a w3d2 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Altro<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y140b w3d3 h1ec\"><div class=\"t m0 x185 h10e y1141 ff3 fsc fc2 sc0 ls0 ws0\">in migliaia di <span class=\"_ _2\"></span>\u20ac<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y140c w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti obbligazio<span class=\"_ _2\"></span>nari </div></td><td class=\"c x227 y140c wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x22b y140c w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y140c w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x1d9 y140c w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140c w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140c w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140c w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140c w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">20.000  </div></td></tr><tr><td class=\"c x181 y140d w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti banche MT<span class=\"_ _2\"></span> </div></td><td class=\"c x227 y140d wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x22b y140d w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">17.765  </div></td><td class=\"c x22c y140d w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(24.119) </div></td><td class=\"c x1d9 y140d w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140d w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140d w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x184 y140d w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">97.264  </div></td></tr><tr><td class=\"c x188 y140e w3d4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti non cor<span class=\"_ _2\"></span>renti verso<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y140f wc5 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x22b y140f w16c hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">37  </div></td><td class=\"c x22c y140f w16d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">(812) </div></td><td class=\"c x1d9 y140f w16e hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140f w16f hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140f w170 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140f w171 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140f w172 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">650  </div></td></tr><tr><td class=\"c x188 y1410 w3d5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">altri finanziatori<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1411 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Effetto IFRS 16 </div></td><td class=\"c x227 y1411 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x22b y1411 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">12.267  </div></td><td class=\"c x22c y1411 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(16.665) </div></td><td class=\"c x1d9 y1411 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1411 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1411 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1411 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1411 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">56.361  </div></td></tr><tr><td class=\"c x181 y1412 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Factor </div></td><td class=\"c x227 y1412 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x22b y1412 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x22c y1412 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(511) </div></td><td class=\"c x1d9 y1412 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1412 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1412 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1412 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1412 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td></tr><tr><td class=\"c x181 y1413 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti finanziari altr<span class=\"_ _2\"></span>i </div></td><td class=\"c x227 y1413 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22b y1413 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1413 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1413 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1413 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1413 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1413 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1413 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1414 w131 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Derivati passivi </div></td><td class=\"c x227 y1414 wc5 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x22b y1414 w16c h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1414 w16d h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1414 w16e h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1414 w16f h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(457) </div></td><td class=\"c x22d y1414 w170 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1414 w171 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1414 w172 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">775  </div></td></tr><tr><td class=\"c x181 y1415 w131 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _2\"></span>nche a breve </div></td><td class=\"c x227 y1415 wc5 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x22b y1415 w16c h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1415 w16d h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1415 w16e h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.264  </div></td><td class=\"c x1d2 y1415 w16f h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1415 w170 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1415 w171 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1415 w172 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">4.813  </div></td></tr><tr><td class=\"c x188 y1416 w3d6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti per saldo pr<span class=\"_ _2\"></span>ezzo su<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1418 w3d7 h228\"><div class=\"t m0 x185 h1b y1417 ff1 fsc fc0 sc0 ls0 ws0\">acquisizioni (N<span class=\"_ _2\"></span>on correnti-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">correnti)<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1419 wc5 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x22b y1419 w16c h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1419 w16d h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x1d9 y1419 w16e h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1419 w16f h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1419 w170 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1419 w171 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y1419 w172 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">18.239  </div></td></tr><tr><td class=\"c x181 y141a w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie c<span class=\"_ _2\"></span>orrenti </div></td><td class=\"c x227 y141a wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(762) </div></td><td class=\"c x22b y141a w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y141a w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y141a w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x1d2 y141a w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(2.541) </div></td><td class=\"c x22d y141a w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141a w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y141a w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3.306) </div></td></tr><tr><td class=\"c x181 y141b w131 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x227 y141b wc5 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">217.904  </div></td><td class=\"c x22b y141b w16c h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">31.798  </div></td><td class=\"c x22c y141b w16d h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(52.965) </div></td><td class=\"c x1d9 y141b w16e h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">2.262  </div></td><td class=\"c x1d2 y141b w16f h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(2.998) </div></td><td class=\"c x22d y141b w170 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141b w171 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y141b w172 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">196.525  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-782": {
   "value": "NOTA 14<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 finanziarie<span class=\"_ _89\"> </span> L\u2019informativa su<span class=\"ff1\">lle<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _3\"></span> finanziarie d<span class=\"_ _3\"></span>escritta qu<span class=\"_ _3\"></span>i di seguito \u00e8<span class=\"_ _3\"></span> un<span class=\"_ _3\"></span>ica, comprend<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>quindi sia la <span class=\"_ _3\"></span>parte non<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>corrente che corrente d<span class=\"_ _3\"></span>e<span class=\"ls1a\">lle</span> stess<span class=\"_ _3\"></span>e, al fine di render<span class=\"_ _3\"></span>ne pi\u00f9 immediat<span class=\"_ _3\"></span>a la com<span class=\"_ _3\"></span>prensione<span class=\"ls1b\">. </span><span class=\"ls1b\"><span class=\"_ _3\"></span></span> L\u2019esposizione finanz<span class=\"_ _3\"></span>iaria si presenta c<span class=\"_ _3\"></span>ome segue:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h21f\" id=\"_e987743d-b990-4afe-9186-4e797d846202\"><tr><td class=\"c x181 y137e w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y137e w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y137f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (oltre i 12 mesi) </div></td><td class=\"c x20c y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x182 y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x20d y137f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td></tr><tr><td class=\"c x181 y1380 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine (oltre i 12 mesi) </div></td><td class=\"c x20c y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td class=\"c x182 y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td class=\"c x20d y1380 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.856) </div></td></tr><tr><td class=\"c x181 y1381 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) </div></td><td class=\"c x20c y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x182 y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x20d y1381 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(393) </div></td></tr><tr><td class=\"c x181 y1382 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 16 </div></td><td class=\"c x20c y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td class=\"c x182 y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td class=\"c x20d y1382 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.686) </div></td></tr><tr><td class=\"c x181 y1383 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (Non corrente) </div></td><td class=\"c x20c y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x182 y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x20d y1383 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">571  </div></td></tr><tr><td class=\"c x181 y1384 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di negoziazione (Non-corrente) </div></td><td class=\"c x20c y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x182 y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1384 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td></tr><tr><td class=\"c x181 y1385 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (Non corrente) </div></td><td class=\"c x20c y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x182 y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x20d y1385 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.335) </div></td></tr><tr><td class=\"c x181 y1386 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti </div></td><td class=\"c x20c y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td class=\"c x182 y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td class=\"c x20d y1386 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.670) </div></td></tr><tr><td class=\"c x181 y1387 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x20c y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x182 y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x20d y1387 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1388 w154 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche (parte corrente dei mutui)  </div></td><td class=\"c x20c y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x182 y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x20d y1388 w153 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">1.502  </div></td></tr><tr><td class=\"c x181 y1389 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x20c y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x182 y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x20d y1389 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.264  </div></td></tr><tr><td class=\"c x181 y138a w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (parte corrente) </div></td><td class=\"c x20c y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x182 y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x20d y138a w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(381) </div></td></tr><tr><td class=\"c x181 y138b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori IFRS 16 (parte corrente) </div></td><td class=\"c x20c y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x182 y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x20d y138b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.288  </div></td></tr><tr><td class=\"c x181 y138c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x20c y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x182 y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x20d y138c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.218  </div></td></tr><tr><td class=\"c x181 y138d w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (parte corrente) </div></td><td class=\"c x20c y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x20d y138d w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.057) </div></td></tr><tr><td class=\"c x181 y138e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (parte corrente) </div></td><td class=\"c x20c y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x182 y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x20d y138e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y138f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x182 y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x20d y138f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.835  </div></td></tr></table>La <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019esercizio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>20</span>24 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>18.835 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(fra<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>corrente <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>corre<span class=\"_ _3\"></span>nte) <span class=\"_ _8\"></span>riflette<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span> principali componenti <span class=\"_ _3\"></span>per lo pi\u00f9 legate ai f<span class=\"_ _3\"></span>inanziamenti a med<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>termine com<span class=\"_ _3\"></span>e qui sot<span class=\"_ _3\"></span>to dettagliate:<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">erogazione <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>Capogrupp<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>giugno <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>nuovo <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>to <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span></span></span>2029 per euro 2.500<span class=\"_ _3\"></span> migliaia;<span class=\"_ _89\"> </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento, d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte dell<span class=\"_ _3\"></span>a Capogrup<span class=\"_ _3\"></span>po, delle rat<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>l finanziamento <span class=\"_ _3\"></span>ESG l<span class=\"_ _3\"></span>inked <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span>-2028 in <span class=\"_ _3\"></span>pool<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>per <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6.<span class=\"_ _3\"></span>890 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>nitamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>contabilizzazione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>174 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>quale<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> interesse <span class=\"_ _2\"></span>figurativo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>erivant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il metodo <span class=\"_ _b\"></span>del costo <span class=\"_ _2\"></span>ammortizzato.<span class=\"_ _89\"> </span> Si ri<span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rda come <span class=\"_ _2\"></span>su tale finanziamento siano in <span class=\"_ _2\"></span>essere copertur<span class=\"_ _3\"></span>e contro <span class=\"_ _2\"></span>il rischio di variazione <span class=\"_ _2\"></span>del tasso<span class=\"_ _89\"> </span> di interesse per una quota del 100% alla data del 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre, il cui valore di mark to market \u00e8 pari<span class=\"_ _3\"></span> ad<span class=\"_ _89\"> </span> euro 746 miglia<span class=\"_ _3\"></span>ia negativo. <span class=\"_ _3\"></span>Si segnala che tale fi<span class=\"_ _3\"></span>nanziamento \u00e8 asso<span class=\"_ _3\"></span>ggettato al ris<span class=\"_ _3\"></span>petto di covenant finanziari, <span class=\"_ _3\"></span>calcolat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziaria <span class=\"_ _3\"></span>netta <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>Adjusted <span class=\"_ _8\"></span>EBITDA e <span class=\"_ _8\"></span>posizione finanziaria netta e patr<span class=\"_ _3\"></span>imonio netto che<span class=\"_ _3\"></span> alla data d<span class=\"_ _3\"></span>el bilancio che risultano <span class=\"_ _3\"></span>pienamente risp<span class=\"_ _3\"></span>ettati;<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>81 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prestito <span class=\"_ _8\"></span>obbligazionario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>0.000 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>ed </span></span>il <span class=\"_ _3\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seconda <span class=\"_ _8\"></span>rata <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>conto <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5.000 <span class=\"_ _8\"></span>migliaia. <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>evid<span class=\"_ _3\"></span>enzia, <span class=\"_ _8\"></span>inoltre <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> prestito <span class=\"_ _8\"></span>obbligazionario<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necessita <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>risp<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>covenant<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>quali <span class=\"_ _f\"></span>rapporto <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posizion<span class=\"_ _3\"></span>e finanziaria netta ed Adjusted<span class=\"_ _3\"></span> EBITDA e posizione finanziaria<span class=\"_ _3\"></span> netta e patrimo<span class=\"_ _3\"></span>nio netto che alla data di riferimento risultano p<span class=\"_ _3\"></span>ienamente rispet<span class=\"_ _3\"></span>tati;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>rata <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.038 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>2022<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span></span></span>2027. Si <span class=\"_ _3\"></span>ricorda c<span class=\"_ _3\"></span>he su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>pertura IRS <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>100%<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>(originari <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5.500 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>liaia) il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>-to <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data del 31 dicembre 2024 <span class=\"_ _3\"></span>risulta positi<span class=\"_ _3\"></span>vo per euro <span class=\"_ _3\"></span><span class=\"ls17\">117</span> migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 57<span class=\"_ _3\"></span>3 migliaia della rat<span class=\"_ _3\"></span>a in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2021<span class=\"_ _8\"></span>-2025;  </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 77<span class=\"_ _3\"></span>8 migliaia dell<span class=\"_ _3\"></span>a rata in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2022<span class=\"_ _8\"></span>-2027; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 303 <span class=\"_ _3\"></span>migliaia d<span class=\"_ _3\"></span>ella rata in scade<span class=\"_ _3\"></span>nza di un finanzia<span class=\"_ _3\"></span>mento 2023<span class=\"_ _8\"></span>-2028; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare rimborso <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tital <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>rate del <span class=\"_ _2\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in pool <span class=\"_ _2\"></span>in scadenza <span class=\"_ _2\"></span>per<span class=\"_ _3\"></span> </span></span>euro 1.147 migliaia, un<span class=\"_ _3\"></span>itamente alla c<span class=\"_ _3\"></span>ontabilizzazione <span class=\"_ _3\"></span>di euro 15 miglia<span class=\"_ _3\"></span>ia quale interesse f<span class=\"_ _3\"></span>igurativo. Si segnala c<span class=\"_ _3\"></span>he su <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>esse<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> una c<span class=\"_ _3\"></span>opertu<span class=\"_ _3\"></span>ra contro <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio d<span class=\"_ _3\"></span>i va<span class=\"_ _3\"></span>riazione <span class=\"_ _3\"></span>del tasso<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i interesse per <span class=\"_ _2\"></span>una quota <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el 85% <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la data <span class=\"_ _2\"></span>del 31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre i<span class=\"_ _2\"></span>l cui v<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>ore di <span class=\"_ _2\"></span>mark to <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>arket \u00e8 <span class=\"_ _2\"></span>pari ad euro 279 migliaia positivo;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la stipula di due contratti di<span class=\"_ _3\"></span> mutuo 2024<span class=\"_ _3\"></span>-2030 da <span class=\"_ _3\"></span>parte della soc<span class=\"_ _3\"></span>iet\u00e0 Fruttital di rispettivamente <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro </span></span>3.000 migliaia ed <span class=\"_ _3\"></span>euro 5.000 mi<span class=\"_ _3\"></span>gliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _28\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _28\"></span>parte <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Cosiarma <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>rate <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>scadenza <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>per<span class=\"_ _3\"></span> </span></span>complessivi euro 38<span class=\"_ _3\"></span>5 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>Franc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>stato <span class=\"_ _3\"></span>avanzame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>lavori <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span>-<span class=\"_ _3\"></span>2029 </span></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>1.265 <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rate <span class=\"_ _f\"></span>mutui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>scadenza <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mplessivi <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span>7<span class=\"_ _3\"></span>83 migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>rimb<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>scadenza <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez <span class=\"_ _8\"></span>L\u00f3pez </span></span>S.A. <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>566 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>stipula <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span><span class=\"ls2b\">due</span> <span class=\"_ _f\"></span>nuovi <span class=\"_ _f\"></span>contratt<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024-2<span class=\"_ _3\"></span>029 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro 2.000 migliaia ed euro 4<span class=\"_ _3\"></span>.000 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>scadenza <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>rate <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>mutui <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Ca<span class=\"_ _3\"></span>pexo <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>1.006 </span></span>migliaia;  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _8\"></span>pagamento <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sc<span class=\"_ _3\"></span>adenza <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>mutui <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Blam<span class=\"_ _3\"></span>pin <span class=\"_ _3\"></span>Groupe <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> </span></span>8<span class=\"ls13\">38</span> migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">pagamenti sui leasi<span class=\"_ _3\"></span>ng finanziari da <span class=\"_ _3\"></span>parte di Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez L\u00f3pez S.A<span class=\"_ _3\"></span>. per euro <span class=\"_ _8\"></span><span class=\"ls27\">77</span>9 migliaia; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di leasin<span class=\"_ _3\"></span>g finanziari presso l<span class=\"_ _3\"></span>a societ\u00e0 Eur<span class=\"_ _3\"></span>ofrutas per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls17\">10</span> migliaia;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>imborso delle <span class=\"_ _b\"></span>ra<span class=\"_ _3\"></span>te di<span class=\"_ _2\"></span> leasing <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>messicana Productores <span class=\"_ _2\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _2\"></span>Jalisco<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>per euro </span></span>23<span class=\"ls0\"> migliaia ed ero<span class=\"_ _3\"></span>gazione per euro<span class=\"_ _3\"></span> 37 migliaia<span class=\"_ _3\"></span>; </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff9\">all\u2019interno <span class=\"ff1\">della voce altri d<span class=\"_ _2\"></span>ebiti finanziari la componente IFRS 16 ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> euro 56.361 migliaia,<span class=\"_ _3\"></span> </span></span></span>con <span class=\"_ _f\"></span>incrementi <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>12.267 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>legati <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>nuovi <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti, <span class=\"_ _f\"></span>rinnovi <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>adeguamenti<span class=\"_ _3\"></span> canoni  di  affit<span class=\"_ _3\"></span>to  stipulati <span class=\"_ _e\"> </span>nel  2024,  pagament<span class=\"_ _3\"></span>i  per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>14.624  miglia<span class=\"_ _3\"></span>ia  e  st<span class=\"_ _3\"></span>ralcio  per  chiusur<span class=\"_ _3\"></span>a anticipata di contratt<span class=\"_ _3\"></span>i per euro <span class=\"_ _3\"></span>2.041 migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">decremento  della <span class=\"_ _20\"> </span>voce <span class=\"_ _20\"> </span>quote  prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>a  p<span class=\"_ _2\"></span>agar<span class=\"_ _3\"></span>e  su <span class=\"_ _20\"> </span>acquisizioni  p<span class=\"_ _2\"></span>er  euro  5.335  migliaia, <span class=\"_ _20\"> </span>legato  al </span></span>pagamento <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>euro <span class=\"_ _26\"> </span>2<span class=\"_ _3\"></span>.000 <span class=\"_ _26\"> </span>migliaia <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>prima<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>tranche <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Ear<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>-out <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>Blampin <span class=\"_ _26\"> </span>G<span class=\"_ _3\"></span>roupe, <span class=\"_ _26\"> </span>alla contabilizzazione <span class=\"_ _20\"> </span>degli <span class=\"_ _20\"> </span>interessi  per <span class=\"_ _2b\"> </span>euro  2<span class=\"ls24\">92</span> <span class=\"_ _20\"> </span><span class=\"ff9\">migliaia <span class=\"_ _20\"> </span>legati <span class=\"_ _20\"> </span>all\u2019attualizzazione  degli <span class=\"_ _2b\"> </span>Earn<span class=\"_ _3\"></span></span>-out<span class=\"_ _3\"></span>, <span class=\"_ _20\"> </span>al pagamento per euro 3.853 migliaia della seconda tranche di Earn<span class=\"_ _3\"></span>-out a Capexo, alla contabilizzazione<span class=\"_ _3\"></span> degli interessi per euro<span class=\"_ _3\"></span> 188 migl<span class=\"_ _3\"></span>iaia legati all\u2019attu<span class=\"_ _3\"></span>alizzazione,<span class=\"_ _3\"></span><span class=\"ff1\"> alla c<span class=\"_ _3\"></span>ontabilizzazione degli<span class=\"_ _3\"></span> interessi pe<span class=\"_ _3\"></span>r </span>euro  <span class=\"ls28\">434</span>  miglia<span class=\"ff9\">ia  legati  a<span class=\"_ _3\"></span>ll\u2019attualizzaz<span class=\"_ _3\"></span>ione  della  Put/Call  e  all\u2019adeguame<span class=\"_ _3\"></span>nto  della  passivit\u00e0  d<span class=\"_ _3\"></span>ella </span>Put/Call per euro 3<span class=\"_ _3\"></span>90 migliaia.<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">con riferimento <span class=\"_ _2\"></span>ai mark <span class=\"_ _2\"></span>to market sui <span class=\"_ _2\"></span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di copertura si <span class=\"_ _2\"></span>segnala la contabilizzazione<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>mark-<span class=\"ls23\">to</span>-<span class=\"_ _89\"> </span></span></span>market <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ls13\">350</span> <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>negativi <span class=\"_ _f\"></span>(euro <span class=\"_ _f\"></span>396 <span class=\"_ _f\"></span>migliaia positivi <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7<span class=\"_ _3\"></span>46 <span class=\"_ _f\"></span>migliaia <span class=\"_ _28\"></span>negativi), <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>coperture <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>2.738 <span class=\"_ _f\"></span>migliaia positivi e la <span class=\"_ _2\"></span>contab<span class=\"_ _3\"></span>ilizzazione dei mark-<span class=\"ls23\">to</span>-market positivi sul bunker/EUA-ETS per euro 1<span class=\"ls46\">58</span> <span class=\"_ _2\"></span>migliaia.<span class=\"_ _89\"> </span>Si segnala come sui s<span class=\"_ _3\"></span>eguenti finanziam<span class=\"_ _3\"></span>enti esistano cla<span class=\"_ _3\"></span>usole di <span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201cC<span class=\"_ _3\"></span></span>hange of control<span class=\"_ _3\"></span><span class=\"ff9\">\u201d</span>:<span class=\"_ _89\"> </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Prestito obbligazionario O<span class=\"_ _3\"></span>rsero di ori<span class=\"_ _3\"></span>ginari euro 30 m<span class=\"_ _3\"></span>ilioni, scadente <span class=\"_ _8\"></span>nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in P<span class=\"_ _3\"></span>ool Ors<span class=\"_ _3\"></span>ero di originari euro<span class=\"_ _3\"></span> <span class=\"ls24\">90</span> mil<span class=\"_ _3\"></span>ioni, scadente<span class=\"_ _3\"></span> nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento Orse<span class=\"_ _3\"></span>ro di originari eu<span class=\"_ _3\"></span>ro 4 milioni, scad<span class=\"_ _3\"></span>ente nel <span class=\"_ _3\"></span>2027;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento ipoteca<span class=\"_ _3\"></span>rio in Pool<span class=\"_ _3\"></span> Frutt<span class=\"_ _3\"></span>ital, di originari euro <span class=\"_ _3\"></span><span class=\"ls17\">15</span> milioni, sc<span class=\"_ _3\"></span>adente nel 2029<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in A<span class=\"_ _3\"></span>Z France di ori<span class=\"_ _3\"></span>ginari euro 1,4 m<span class=\"_ _3\"></span>ilioni scadenti nel 27<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e 1,3 milioni scad<span class=\"_ _3\"></span>enti nel 29;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in AZ France di originari euro 0,8 milioni scadente nel 2025, oltre al mutuo ipotecario<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>di<span class=\"ls0\"> originari euro 1,65 mil<span class=\"_ _3\"></span>ioni scadente n<span class=\"_ _3\"></span>el 2029;<span class=\"_ _89\"> </span></span><span class=\"ls0\"><span class=\"_ _3\"></span> </span>Lo <span class=\"_ _2b\"> </span>scad<span class=\"_ _3\"></span>enziamento <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>bito <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermine <span class=\"_ _20\"> </span>nei <span class=\"_ _2b\"> </span>confront<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>banche <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _8\"></span>gli <span class=\"_ _2b\"> </span>altri <span class=\"_ _20\"> </span>finanziatori<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>3<span class=\"ls17\">1<span class=\"_ _89\"> </span></span><span class=\"ls17\"> </span>dicembre <span class=\"_ _8\"></span><span class=\"ls26\">20</span>23 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>dettagliato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguent<span class=\"_ _3\"></span>e, <span class=\"_ _8\"></span>ripartito <span class=\"_ _8\"></span>tra <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>non<span class=\"_ _89\"> </span> correnti, con queste ulti<span class=\"_ _3\"></span>me ulteriormente ri<span class=\"_ _3\"></span>partite fra quot<span class=\"_ _3\"></span>e cadenti entro/ol<span class=\"_ _3\"></span>tre i cinque anni.<span class=\"_ _8\"></span> <table class=\"s w395 h220\" id=\"_d38dc87d-2fac-48e2-aaf4-1546b284a29f\"><tr><td class=\"c x181 y1390 w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x214 y1390 wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y1390 w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1390 w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.24 </div></td><td></td><td class=\"c x217 y1391 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\">-<span class=\"_ _89\"> </span></span></div></td><td class=\"c x218 y1390 w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.28 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y1392 w397 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.28<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1393 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1394 wda h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x215 y1394 w159 h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y1394 w15a h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td></td><td class=\"c x219 y1394 w15c h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x218 y1394 w15d h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1395 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1396 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1397 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x215 y1397 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x216 y1397 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td></td><td class=\"c x219 y1397 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">78.348  </div></td><td class=\"c x218 y1397 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.322  </div></td></tr><tr><td class=\"c x188 y1398 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1399 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y139a wda h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x215 y139a w159 h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x216 y139a w15a h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td></td><td class=\"c x219 y139a w15c h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x218 y139a w15d h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y139b w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139c w39c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y139d wda h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x215 y139d w159 h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x216 y139d w15a h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td></td><td class=\"c x219 y139d w15c h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">26.119  </div></td><td class=\"c x218 y139d w15d h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">21.785  </div></td></tr><tr><td class=\"c x188 y139e w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139f w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21a y13a0 w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x214 y13a1 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x215 y13a1 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x216 y13a1 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x21b y13a2 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13a1 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x218 y13a1 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a3 w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13a4 w158 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13a4 wda h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x215 y13a4 w159 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x216 y13a4 w15a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a4 w15c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a4 w15d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x215 y13a6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x216 y13a6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13a8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x215 y13a9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13a9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td></td><td class=\"c x219 y13a9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x218 y13a9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13aa w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13ab w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ac wda h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">218.666  </div></td><td class=\"c x215 y13ac w159 h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x216 y13ac w15a h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td></td><td class=\"c x219 y13ac w15c h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">142.983  </div></td><td class=\"c x218 y13ac w15d h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">23.107  </div></td></tr><tr><td class=\"c x188 y116b w3a6 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w395 h221\" id=\"_e3843dfc-50f4-42ec-bfca-8042d0565dbd\"><tr><td class=\"c x181 y13ad w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">V<span class=\"ff3\">alori in migliaia \u20ac</span> </div></td><td class=\"c x214 y13ad wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y13ad w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td class=\"c x216 y13ad w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td></td><td class=\"c x217 y13ae w3a7 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5-<span class=\"_ _89\"> </span></div></td><td class=\"c x218 y13ad w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y13af w3a8 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y13b0 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b1 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x215 y13b1 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y13b1 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td></td><td class=\"c x219 y13b1 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x218 y13b1 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b2 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b3 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b4 wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x215 y13b4 w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x216 y13b4 w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td></td><td class=\"c x219 y13b4 w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x218 y13b4 w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y13b5 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b6 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13b7 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">650  </div></td><td class=\"c x215 y13b7 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x216 y13b7 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td></td><td class=\"c x219 y13b7 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x218 y13b7 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b8 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b9 w3a9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-<span class=\"lsa0\">L </span>termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ba wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x215 y13ba w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x216 y13ba w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td></td><td class=\"c x219 y13ba w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x218 y13ba w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y13bb w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13bc w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13bd wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x215 y13bd w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13bd w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x21a y13be w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13bd w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x218 y13bd w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13bf w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21b y13c0 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13c1 w3aa h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati <span class=\"ls5c\">di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13c2 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x215 y13c2 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13c2 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td></td><td class=\"c x219 y13c2 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x218 y13c2 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c3 w3ab h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13c4 w158 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13c4 wda h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x215 y13c4 w159 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x216 y13c4 w15a h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c4 w15c h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c4 w15d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x215 y13c6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x216 y13c6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13c8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x215 y13c9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13c9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td></td><td class=\"c x219 y13c9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x218 y13c9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13ca w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13cc wda h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">199.831  </div></td><td class=\"c x215 y13cc w159 h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x216 y13cc w15a h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td></td><td class=\"c x219 y13cc w15c h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">121.914  </div></td><td class=\"c x218 y13cc w15d h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr><tr><td class=\"c x188 y116b w3ac h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w32d h225\" id=\"_738b146a-3fd3-4150-894d-7f6482a87d1b\"><tr><td class=\"c x181 y13eb w165 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x1d9 y13eb w166 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13eb wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13ec w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x224 y13ec w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ec w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y13ec wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td></tr><tr><td class=\"c x181 y13ed w167 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">B </div></td><td class=\"c x224 y13ed w168 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ed w166 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x183 y13ed wc h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x188 y13ee w3bf h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">C<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13ef w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td class=\"c x183 y13ef wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td></tr><tr><td class=\"c x188 y13f0 w3c0 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">D<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Liquidit\u00e0 (A + B + C)<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f1 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">88.666  </div></td><td class=\"c x183 y13f1 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">90.825  </div></td></tr><tr><td class=\"c x181 y13f2 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">E </div></td><td class=\"c x224 y13f2 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario corrente *  </div></td><td class=\"c x1d9 y13f2 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(17.400) </div></td><td class=\"c x183 y13f2 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(14.974) </div></td></tr><tr><td class=\"c x181 y13f3 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">F </div></td><td class=\"c x224 y13f3 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Parte corrente del debito finanziario non corrente ** </div></td><td class=\"c x1d9 y13f3 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(41.011) </div></td><td class=\"c x183 y13f3 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(37.602) </div></td></tr><tr><td class=\"c x181 y13f4 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">G </div></td><td class=\"c x224 y13f4 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente (E+F) </div></td><td class=\"c x1d9 y13f4 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(58.411) </div></td><td class=\"c x183 y13f4 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(52.576) </div></td></tr><tr><td class=\"c x181 y13f5 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">H </div></td><td class=\"c x224 y13f5 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente netto (G-D)  </div></td><td class=\"c x1d9 y13f5 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">30.254  </div></td><td class=\"c x183 y13f5 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">38.248  </div></td></tr><tr><td class=\"c x188 y13f6 w3c1 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">I<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario non corrente ***<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f7 w166 h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(126.419) </div></td><td class=\"c x183 y13f7 wc h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(146.090) </div></td></tr><tr><td class=\"c x181 y13f8 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x224 y13f8 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti di debito </div></td><td class=\"c x1d9 y13f8 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x183 y13f8 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td></tr><tr><td class=\"c x181 y13f9 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">K </div></td><td class=\"c x224 y13f9 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x1d9 y13f9 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x183 y13f9 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13fa w3c2 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">L<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario non corrente (I+J+K)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fb w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(141.419) </div></td><td class=\"c x183 y13fb wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(166.090) </div></td></tr><tr><td class=\"c x188 y116b w3c3 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">M<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento finanziario (H + L)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fc w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(111.165) </div></td><td class=\"c x183 y13fc wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(127.842) </div></td></tr></table>* Sono inclusi gli str<span class=\"_ _2\"></span>umenti di debito, ma \u00e8<span class=\"_ _2\"></span> esclusa la parte corr<span class=\"_ _2\"></span>ente del debito finanziario non cor<span class=\"_ _2\"></span>rente<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ** <span class=\"ls0\">Sono inclusi d<span class=\"_ _3\"></span>ebiti per contratti di noleggio e af<span class=\"_ _3\"></span>fitti IFRS 16 <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>15.143 <span class=\"_ _3\"></span>migliaia al 31 d<span class=\"_ _3\"></span>icembre 2024 ed euro <span class=\"_ _3\"></span>12.855 migliaia al<span class=\"_ _89\"> </span></span><span class=\"ls0\"> </span>31 dicembre 202<span class=\"_ _2\"></span>3<span class=\"_ _89\"> </span> *** <span class=\"_ _8\"></span>Sono <span class=\"_ _f\"></span>esclusi <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>debito. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>inclusi <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>oleggio <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>affitt<span class=\"_ _2\"></span>i <span class=\"_ _f\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"> </span>41.218 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _89\"> </span> dicembre 202<span class=\"_ _2\"></span>4 ed euro 47.904 migliaia al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _89\"> </span> La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>illustra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>dall\u2019attivit\u00e0  operativa,  d<span class=\"_ _3\"></span>i  <span class=\"ff1\">investi<span class=\"_ _3\"></span>mento  e  di  finanzia<span class=\"_ _3\"></span>mento  come  dettagliat<span class=\"_ _3\"></span>i  nel  prospet<span class=\"_ _3\"></span>to  del  rendicont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>finanziario. <table class=\"s w32d h226\" id=\"_f2a25b20-38ce-409b-b513-691fa1e2eb39\"><tr><td class=\"c x181 y13fd wa h31\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y13fd wb h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13fd wc h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 operativa </div></td><td class=\"c x1d9 y13fe wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">49.926  </div></td><td class=\"c x183 y13fe wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.169  </div></td></tr><tr><td class=\"c x181 y13ff wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di investimento </div></td><td class=\"c x1d9 y13ff wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.252) </div></td><td class=\"c x183 y13ff wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(63.102) </div></td></tr><tr><td class=\"c x181 y1400 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento </div></td><td class=\"c x1d9 y1400 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.376) </div></td><td class=\"c x183 y1400 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.166  </div></td></tr><tr><td class=\"c x181 y1401 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Flusso totale del periodo </div></td><td class=\"c x1d9 y1401 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.703) </div></td><td class=\"c x183 y1401 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">21.233  </div></td></tr><tr><td class=\"c x181 y1402 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide all'inizio del periodo </div></td><td class=\"c x1d9 y1402 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x183 y1402 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">68.830  </div></td></tr><tr><td class=\"c x181 y1403 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla fine del periodo </div></td><td class=\"c x1d9 y1403 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y1403 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062 </div></td></tr></table>In <span class=\"_ _8\"></span>termini <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span><span class=\"ff9\">derivanti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>finanziamento, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>forniscono <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>informazioni<span class=\"_ _3\"></span> </span>che consentono agli ut<span class=\"_ _3\"></span>ilizzatori dei bilanci d<span class=\"_ _3\"></span>i valutare le variaz<span class=\"_ _3\"></span>ioni intervenute <span class=\"_ _3\"></span>in conformit\u00e0 allo IAS<span class=\"_ _3\"></span> 7.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <table class=\"s w3c4 h227\" id=\"_064569ef-4973-4839-8081-f76b2fb08633\"><tr><td class=\"c x188 y1404 w3c5 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flussi finanzi<span class=\"_ _2\"></span>ari<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x226 y1405 w3c6 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Differenze<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1406 w3c7 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">derivanti da <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 di<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1407 wc5 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x228 y1406 w3c8 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Nuove<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1406 w3c9 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Rimborsi/<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1406 w3ca h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Cash<span class=\"_ _89\"> </span></div></td><td class=\"c x1d2 y1407 w16f h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x22a y1406 w3cb h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Var.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y1408 w3cc h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">cambio /<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y1407 w172 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2024<span class=\"_ _2\"></span> </div></td></tr><tr><td class=\"c x188 y1409 w3cd h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">finanziament<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> - valori<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x228 y1409 w3ce h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">erogaz.ni<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1409 w3cf h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">decrem.ti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1409 w3d0 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flow<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x22a y1409 w3d1 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">perimetro<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y140a w3d2 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Altro<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y140b w3d3 h1ec\"><div class=\"t m0 x185 h10e y1141 ff3 fsc fc2 sc0 ls0 ws0\">in migliaia di <span class=\"_ _2\"></span>\u20ac<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y140c w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti obbligazio<span class=\"_ _2\"></span>nari </div></td><td class=\"c x227 y140c wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x22b y140c w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y140c w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x1d9 y140c w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140c w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140c w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140c w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140c w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">20.000  </div></td></tr><tr><td class=\"c x181 y140d w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti banche MT<span class=\"_ _2\"></span> </div></td><td class=\"c x227 y140d wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x22b y140d w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">17.765  </div></td><td class=\"c x22c y140d w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(24.119) </div></td><td class=\"c x1d9 y140d w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140d w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140d w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x184 y140d w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">97.264  </div></td></tr><tr><td class=\"c x188 y140e w3d4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti non cor<span class=\"_ _2\"></span>renti verso<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y140f wc5 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x22b y140f w16c hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">37  </div></td><td class=\"c x22c y140f w16d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">(812) </div></td><td class=\"c x1d9 y140f w16e hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140f w16f hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140f w170 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140f w171 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140f w172 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">650  </div></td></tr><tr><td class=\"c x188 y1410 w3d5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">altri finanziatori<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1411 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Effetto IFRS 16 </div></td><td class=\"c x227 y1411 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x22b y1411 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">12.267  </div></td><td class=\"c x22c y1411 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(16.665) </div></td><td class=\"c x1d9 y1411 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1411 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1411 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1411 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1411 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">56.361  </div></td></tr><tr><td class=\"c x181 y1412 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Factor </div></td><td class=\"c x227 y1412 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x22b y1412 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x22c y1412 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(511) </div></td><td class=\"c x1d9 y1412 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1412 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1412 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1412 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1412 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td></tr><tr><td class=\"c x181 y1413 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti finanziari altr<span class=\"_ _2\"></span>i </div></td><td class=\"c x227 y1413 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22b y1413 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1413 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1413 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1413 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1413 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1413 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1413 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1414 w131 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Derivati passivi </div></td><td class=\"c x227 y1414 wc5 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x22b y1414 w16c h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1414 w16d h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1414 w16e h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1414 w16f h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(457) </div></td><td class=\"c x22d y1414 w170 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1414 w171 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1414 w172 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">775  </div></td></tr><tr><td class=\"c x181 y1415 w131 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _2\"></span>nche a breve </div></td><td class=\"c x227 y1415 wc5 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x22b y1415 w16c h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1415 w16d h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1415 w16e h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.264  </div></td><td class=\"c x1d2 y1415 w16f h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1415 w170 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1415 w171 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1415 w172 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">4.813  </div></td></tr><tr><td class=\"c x188 y1416 w3d6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti per saldo pr<span class=\"_ _2\"></span>ezzo su<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1418 w3d7 h228\"><div class=\"t m0 x185 h1b y1417 ff1 fsc fc0 sc0 ls0 ws0\">acquisizioni (N<span class=\"_ _2\"></span>on correnti-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">correnti)<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1419 wc5 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x22b y1419 w16c h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1419 w16d h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x1d9 y1419 w16e h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1419 w16f h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1419 w170 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1419 w171 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y1419 w172 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">18.239  </div></td></tr><tr><td class=\"c x181 y141a w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie c<span class=\"_ _2\"></span>orrenti </div></td><td class=\"c x227 y141a wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(762) </div></td><td class=\"c x22b y141a w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y141a w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y141a w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x1d2 y141a w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(2.541) </div></td><td class=\"c x22d y141a w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141a w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y141a w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3.306) </div></td></tr><tr><td class=\"c x181 y141b w131 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x227 y141b wc5 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">217.904  </div></td><td class=\"c x22b y141b w16c h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">31.798  </div></td><td class=\"c x22c y141b w16d h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(52.965) </div></td><td class=\"c x1d9 y141b w16e h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">2.262  </div></td><td class=\"c x1d2 y141b w16f h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(2.998) </div></td><td class=\"c x22d y141b w170 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141b w171 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y141b w172 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">196.525  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-657": {
   "value": "NOTA 14<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 finanziarie<span class=\"_ _89\"> </span>L\u2019informativa su<span class=\"ff1\">lle<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _3\"></span> finanziarie d<span class=\"_ _3\"></span>escritta qu<span class=\"_ _3\"></span>i di seguito \u00e8<span class=\"_ _3\"></span> un<span class=\"_ _3\"></span>ica, comprend<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>quindi sia la <span class=\"_ _3\"></span>parte non<span class=\"_ _89\"> </span></span>corrente che corrente d<span class=\"_ _3\"></span>e<span class=\"ls1a\">lle</span> stess<span class=\"_ _3\"></span>e, al fine di render<span class=\"_ _3\"></span>ne pi\u00f9 immediat<span class=\"_ _3\"></span>a la com<span class=\"_ _3\"></span>prensione<span class=\"ls1b\">. </span>L\u2019esposizione finanz<span class=\"_ _3\"></span>iaria si presenta c<span class=\"_ _3\"></span>ome segue:<table class=\"s w37c h21f\" id=\"_e987743d-b990-4afe-9186-4e797d846202\"><tr><td class=\"c x181 y137e w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y137e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y137e w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y137f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (oltre i 12 mesi) </div></td><td class=\"c x20c y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x182 y137f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x20d y137f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td></tr><tr><td class=\"c x181 y1380 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo termine (oltre i 12 mesi) </div></td><td class=\"c x20c y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td class=\"c x182 y1380 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td class=\"c x20d y1380 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.856) </div></td></tr><tr><td class=\"c x181 y1381 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) </div></td><td class=\"c x20c y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x182 y1381 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x20d y1381 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(393) </div></td></tr><tr><td class=\"c x181 y1382 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 16 </div></td><td class=\"c x20c y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td class=\"c x182 y1382 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td class=\"c x20d y1382 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.686) </div></td></tr><tr><td class=\"c x181 y1383 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (Non corrente) </div></td><td class=\"c x20c y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x182 y1383 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x20d y1383 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">571  </div></td></tr><tr><td class=\"c x181 y1384 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di negoziazione (Non-corrente) </div></td><td class=\"c x20c y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x182 y1384 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y1384 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td></tr><tr><td class=\"c x181 y1385 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (Non corrente) </div></td><td class=\"c x20c y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x182 y1385 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x20d y1385 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.335) </div></td></tr><tr><td class=\"c x181 y1386 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti </div></td><td class=\"c x20c y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td class=\"c x182 y1386 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td class=\"c x20d y1386 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.670) </div></td></tr><tr><td class=\"c x181 y1387 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x20c y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x182 y1387 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x20d y1387 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1388 w154 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche (parte corrente dei mutui)  </div></td><td class=\"c x20c y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x182 y1388 w152 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x20d y1388 w153 h15\"><div class=\"t m0 xa h14 yaa3 ff1 fs7 fc0 sc0 ls0 ws0\">1.502  </div></td></tr><tr><td class=\"c x181 y1389 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x20c y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x182 y1389 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x20d y1389 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.264  </div></td></tr><tr><td class=\"c x181 y138a w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori (parte corrente) </div></td><td class=\"c x20c y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x182 y138a w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x20d y138a w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(381) </div></td></tr><tr><td class=\"c x181 y138b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori IFRS 16 (parte corrente) </div></td><td class=\"c x20c y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x182 y138b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x20d y138b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.288  </div></td></tr><tr><td class=\"c x181 y138c w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve termine </div></td><td class=\"c x20c y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x182 y138c w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x20d y138c w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.218  </div></td></tr><tr><td class=\"c x181 y138d w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di copertura (parte corrente) </div></td><td class=\"c x20c y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y138d w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x20d y138d w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.057) </div></td></tr><tr><td class=\"c x181 y138e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni (parte corrente) </div></td><td class=\"c x20c y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x182 y138e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x20d y138e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y138f w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x20c y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x182 y138f w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x20d y138f w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.835  </div></td></tr></table>La <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>nel<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019esercizio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>20</span>24 <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>18.835 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>(fra<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>corrente <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>corre<span class=\"_ _3\"></span>nte) <span class=\"_ _8\"></span>riflette<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>le<span class=\"_ _89\"> </span>principali componenti <span class=\"_ _3\"></span>per lo pi\u00f9 legate ai f<span class=\"_ _3\"></span>inanziamenti a med<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>termine com<span class=\"_ _3\"></span>e qui sot<span class=\"_ _3\"></span>to dettagliate:<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">erogazione <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>Capogrupp<span class=\"_ _3\"></span>o, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>giugno <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _f\"></span>nuovo <span class=\"_ _f\"></span>contrat<span class=\"_ _3\"></span>to <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024<span class=\"_ _8\"></span>-<span class=\"_ _89\"> </span></span></span>2029 per euro 2.500<span class=\"_ _3\"></span> migliaia;<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento, d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte dell<span class=\"_ _3\"></span>a Capogrup<span class=\"_ _3\"></span>po, delle rat<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>l finanziamento <span class=\"_ _3\"></span>ESG l<span class=\"_ _3\"></span>inked <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span>-2028 in <span class=\"_ _3\"></span>pool<span class=\"_ _89\"> </span></span></span>per <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6.<span class=\"_ _3\"></span>890 <span class=\"_ _8\"></span>migliaia, <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>nitamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>contabilizzazione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>174 <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>quale<span class=\"_ _89\"> </span>interesse <span class=\"_ _2\"></span>figurativo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>erivant<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il metodo <span class=\"_ _b\"></span>del costo <span class=\"_ _2\"></span>ammortizzato.<span class=\"_ _89\"> </span>Si ri<span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rda come <span class=\"_ _2\"></span>su tale finanziamento siano in <span class=\"_ _2\"></span>essere copertur<span class=\"_ _3\"></span>e contro <span class=\"_ _2\"></span>il rischio di variazione <span class=\"_ _2\"></span>del tasso<span class=\"_ _89\"> </span>di interesse per una quota del 100% alla data del 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre, il cui valore di mark to market \u00e8 pari<span class=\"_ _3\"></span> ad<span class=\"_ _89\"> </span>euro 746 miglia<span class=\"_ _3\"></span>ia negativo. <span class=\"_ _3\"></span>Si segnala che tale fi<span class=\"_ _3\"></span>nanziamento \u00e8 asso<span class=\"_ _3\"></span>ggettato al ris<span class=\"_ _3\"></span>petto di covenant finanziari, <span class=\"_ _3\"></span>calcolat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>rapporto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _3\"></span>fina<span class=\"_ _3\"></span>nziaria <span class=\"_ _3\"></span>netta <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>Adjusted <span class=\"_ _8\"></span>EBITDA e <span class=\"_ _8\"></span>posizione finanziaria netta e patr<span class=\"_ _3\"></span>imonio netto che<span class=\"_ _3\"></span> alla data d<span class=\"_ _3\"></span>el bilancio che risultano <span class=\"_ _3\"></span>pienamente risp<span class=\"_ _3\"></span>ettati;<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>di euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>81 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prestito <span class=\"_ _8\"></span>obbligazionario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>0.000 <span class=\"_ _3\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>ed </span></span>il <span class=\"_ _3\"></span>paga<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>seconda <span class=\"_ _8\"></span>rata <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>conto <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5.000 <span class=\"_ _8\"></span>migliaia. <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>evid<span class=\"_ _3\"></span>enzia, <span class=\"_ _8\"></span>inoltre <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il<span class=\"_ _3\"></span> prestito <span class=\"_ _8\"></span>obbligazionario<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necessita <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>risp<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>covenant<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>quali <span class=\"_ _f\"></span>rapporto <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posizion<span class=\"_ _3\"></span>e finanziaria netta ed Adjusted<span class=\"_ _3\"></span> EBITDA e posizione finanziaria<span class=\"_ _3\"></span> netta e patrimo<span class=\"_ _3\"></span>nio netto che alla data di riferimento risultano p<span class=\"_ _3\"></span>ienamente rispet<span class=\"_ _3\"></span>tati;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>rata <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>1.038 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>2022<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span></span></span>2027. Si <span class=\"_ _3\"></span>ricorda c<span class=\"_ _3\"></span>he su<span class=\"_ _3\"></span> tal<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>pertura IRS <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>100%<span class=\"_ _3\"></span> del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>(originari <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>5.500 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>liaia) il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>-to <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data del 31 dicembre 2024 <span class=\"_ _3\"></span>risulta positi<span class=\"_ _3\"></span>vo per euro <span class=\"_ _3\"></span><span class=\"ls17\">117</span> migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 57<span class=\"_ _3\"></span>3 migliaia della rat<span class=\"_ _3\"></span>a in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2021<span class=\"_ _8\"></span>-2025;  </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 77<span class=\"_ _3\"></span>8 migliaia dell<span class=\"_ _3\"></span>a rata in scadenz<span class=\"_ _3\"></span>a di un finanzia<span class=\"_ _3\"></span>mento 2022<span class=\"_ _8\"></span>-2027; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di euro 303 <span class=\"_ _3\"></span>migliaia d<span class=\"_ _3\"></span>ella rata in scade<span class=\"_ _3\"></span>nza di un finanzia<span class=\"_ _3\"></span>mento 2023<span class=\"_ _8\"></span>-2028; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare rimborso <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Frut<span class=\"_ _3\"></span>tital <span class=\"_ _2\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>rate del <span class=\"_ _2\"></span>finanziamento<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in pool <span class=\"_ _2\"></span>in scadenza <span class=\"_ _2\"></span>per<span class=\"_ _3\"></span> </span></span>euro 1.147 migliaia, un<span class=\"_ _3\"></span>itamente alla c<span class=\"_ _3\"></span>ontabilizzazione <span class=\"_ _3\"></span>di euro 15 miglia<span class=\"_ _3\"></span>ia quale interesse f<span class=\"_ _3\"></span>igurativo. Si segnala c<span class=\"_ _3\"></span>he su <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>mento \u00e8<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>esse<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> una c<span class=\"_ _3\"></span>opertu<span class=\"_ _3\"></span>ra contro <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio d<span class=\"_ _3\"></span>i va<span class=\"_ _3\"></span>riazione <span class=\"_ _3\"></span>del tasso<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i interesse per <span class=\"_ _2\"></span>una quota <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>el 85% <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>la data <span class=\"_ _2\"></span>del 31 di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre i<span class=\"_ _2\"></span>l cui v<span class=\"_ _2\"></span>al<span class=\"_ _3\"></span>ore di <span class=\"_ _2\"></span>mark to <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>arket \u00e8 <span class=\"_ _2\"></span>pari ad euro 279 migliaia positivo;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la stipula di due contratti di<span class=\"_ _3\"></span> mutuo 2024<span class=\"_ _3\"></span>-2030 da <span class=\"_ _3\"></span>parte della soc<span class=\"_ _3\"></span>iet\u00e0 Fruttital di rispettivamente <span class=\"_ _3\"></span>eu<span class=\"_ _3\"></span>ro </span></span>3.000 migliaia ed <span class=\"_ _3\"></span>euro 5.000 mi<span class=\"_ _3\"></span>gliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _28\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _28\"></span>parte <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Cosiarma <span class=\"_ _28\"> </span>delle <span class=\"_ _28\"> </span>rate <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>scadenza <span class=\"_ _28\"></span>sul <span class=\"_ _f\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>per<span class=\"_ _3\"></span> </span></span>complessivi euro 38<span class=\"_ _3\"></span>5 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>AZ <span class=\"_ _3\"></span>Franc<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>stato <span class=\"_ _3\"></span>avanzame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>lavori <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span>-<span class=\"_ _3\"></span>2029 </span></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>1.265 <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>rate <span class=\"_ _f\"></span>mutui<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>scadenza <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>mplessivi <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span>7<span class=\"_ _3\"></span>83 migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>rimb<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>alla <span class=\"_ _8\"></span>scadenza <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere d<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez <span class=\"_ _8\"></span>L\u00f3pez </span></span>S.A. <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>566 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>stipula <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span><span class=\"ls2b\">due</span> <span class=\"_ _f\"></span>nuovi <span class=\"_ _f\"></span>contratt<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>finanziamento <span class=\"_ _f\"></span>2024-2<span class=\"_ _3\"></span>029 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro 2.000 migliaia ed euro 4<span class=\"_ _3\"></span>.000 migliaia<span class=\"_ _3\"></span>; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _f\"></span>regolare <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>a <span class=\"_ _f\"></span>scadenza <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>rate <span class=\"_ _28\"></span>dei <span class=\"_ _f\"></span>mutui <span class=\"_ _f\"></span>in <span class=\"_ _28\"></span>essere <span class=\"_ _f\"></span>da <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Ca<span class=\"_ _3\"></span>pexo <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span>1.006 </span></span>migliaia;  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>regolare <span class=\"_ _8\"></span>pagamento <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sc<span class=\"_ _3\"></span>adenza <span class=\"_ _8\"></span>delle <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>mutui <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>essere <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Blam<span class=\"_ _3\"></span>pin <span class=\"_ _3\"></span>Groupe <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> </span></span>8<span class=\"ls13\">38</span> migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">pagamenti sui leasi<span class=\"_ _3\"></span>ng finanziari da <span class=\"_ _3\"></span>parte di Hermanos <span class=\"_ _3\"></span>Fern\u00e1ndez L\u00f3pez S.A<span class=\"_ _3\"></span>. per euro <span class=\"_ _8\"></span><span class=\"ls27\">77</span>9 migliaia; </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il pagamento di leasin<span class=\"_ _3\"></span>g finanziari presso l<span class=\"_ _3\"></span>a societ\u00e0 Eur<span class=\"_ _3\"></span>ofrutas per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls17\">10</span> migliaia;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"_ _2\"></span>regolare <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>imborso delle <span class=\"_ _b\"></span>ra<span class=\"_ _3\"></span>te di<span class=\"_ _2\"></span> leasing <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>messicana Productores <span class=\"_ _2\"></span>Aguac<span class=\"_ _3\"></span>ate <span class=\"_ _2\"></span>Jalisco<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>per euro </span></span>23<span class=\"ls0\"> migliaia ed ero<span class=\"_ _3\"></span>gazione per euro<span class=\"_ _3\"></span> 37 migliaia<span class=\"_ _3\"></span>; </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff9\">all\u2019interno <span class=\"ff1\">della voce altri d<span class=\"_ _2\"></span>ebiti finanziari la componente IFRS 16 ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> euro 56.361 migliaia,<span class=\"_ _3\"></span> </span></span></span>con <span class=\"_ _f\"></span>incrementi <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>complessivi <span class=\"_ _8\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>12.267 <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>legati <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>nuovi <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontratti, <span class=\"_ _f\"></span>rinnovi <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>adeguamenti<span class=\"_ _3\"></span> canoni  di  affit<span class=\"_ _3\"></span>to  stipulati <span class=\"_ _e\"> </span>nel  2024,  pagament<span class=\"_ _3\"></span>i  per <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>14.624  miglia<span class=\"_ _3\"></span>ia  e  st<span class=\"_ _3\"></span>ralcio  per  chiusur<span class=\"_ _3\"></span>a anticipata di contratt<span class=\"_ _3\"></span>i per euro <span class=\"_ _3\"></span>2.041 migliaia;<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">decremento  della <span class=\"_ _20\"> </span>voce <span class=\"_ _20\"> </span>quote  prezzo <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>a  p<span class=\"_ _2\"></span>agar<span class=\"_ _3\"></span>e  su <span class=\"_ _20\"> </span>acquisizioni  p<span class=\"_ _2\"></span>er  euro  5.335  migliaia, <span class=\"_ _20\"> </span>legato  al </span></span>pagamento <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>euro <span class=\"_ _26\"> </span>2<span class=\"_ _3\"></span>.000 <span class=\"_ _26\"> </span>migliaia <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>prima<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>tranche <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Ear<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>-out <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>Blampin <span class=\"_ _26\"> </span>G<span class=\"_ _3\"></span>roupe, <span class=\"_ _26\"> </span>alla contabilizzazione <span class=\"_ _20\"> </span>degli <span class=\"_ _20\"> </span>interessi  per <span class=\"_ _2b\"> </span>euro  2<span class=\"ls24\">92</span> <span class=\"_ _20\"> </span><span class=\"ff9\">migliaia <span class=\"_ _20\"> </span>legati <span class=\"_ _20\"> </span>all\u2019attualizzazione  degli <span class=\"_ _2b\"> </span>Earn<span class=\"_ _3\"></span></span>-out<span class=\"_ _3\"></span>, <span class=\"_ _20\"> </span>al pagamento per euro 3.853 migliaia della seconda tranche di Earn<span class=\"_ _3\"></span>-out a Capexo, alla contabilizzazione<span class=\"_ _3\"></span> degli interessi per euro<span class=\"_ _3\"></span> 188 migl<span class=\"_ _3\"></span>iaia legati all\u2019attu<span class=\"_ _3\"></span>alizzazione,<span class=\"_ _3\"></span><span class=\"ff1\"> alla c<span class=\"_ _3\"></span>ontabilizzazione degli<span class=\"_ _3\"></span> interessi pe<span class=\"_ _3\"></span>r </span>euro  <span class=\"ls28\">434</span>  miglia<span class=\"ff9\">ia  legati  a<span class=\"_ _3\"></span>ll\u2019attualizzaz<span class=\"_ _3\"></span>ione  della  Put/Call  e  all\u2019adeguame<span class=\"_ _3\"></span>nto  della  passivit\u00e0  d<span class=\"_ _3\"></span>ella </span>Put/Call per euro 3<span class=\"_ _3\"></span>90 migliaia.<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">con riferimento <span class=\"_ _2\"></span>ai mark <span class=\"_ _2\"></span>to market sui <span class=\"_ _2\"></span>derivat<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di copertura si <span class=\"_ _2\"></span>segnala la contabilizzazione<span class=\"_ _3\"></span> del <span class=\"_ _2\"></span>mark-<span class=\"ls23\">to</span>-<span class=\"_ _89\"> </span></span></span>market <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span><span class=\"ls13\">350</span> <span class=\"_ _f\"></span>migliaia <span class=\"_ _f\"></span>negativi <span class=\"_ _f\"></span>(euro <span class=\"_ _f\"></span>396 <span class=\"_ _f\"></span>migliaia positivi <span class=\"_ _f\"></span>ed <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7<span class=\"_ _3\"></span>46 <span class=\"_ _f\"></span>migliaia <span class=\"_ _28\"></span>negativi), <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>le <span class=\"_ _f\"></span>coperture <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>2.738 <span class=\"_ _f\"></span>migliaia positivi e la <span class=\"_ _2\"></span>contab<span class=\"_ _3\"></span>ilizzazione dei mark-<span class=\"ls23\">to</span>-market positivi sul bunker/EUA-ETS per euro 1<span class=\"ls46\">58</span> <span class=\"_ _2\"></span>migliaia.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Si segnala come sui s<span class=\"_ _3\"></span>eguenti finanziam<span class=\"_ _3\"></span>enti esistano cla<span class=\"_ _3\"></span>usole di <span class=\"_ _3\"></span><span class=\"ff9 ls1c\">\u201cC<span class=\"_ _3\"></span></span>hange of control<span class=\"_ _3\"></span><span class=\"ff9\">\u201d</span>:<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Prestito obbligazionario O<span class=\"_ _3\"></span>rsero di ori<span class=\"_ _3\"></span>ginari euro 30 m<span class=\"_ _3\"></span>ilioni, scadente <span class=\"_ _8\"></span>nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in P<span class=\"_ _3\"></span>ool Ors<span class=\"_ _3\"></span>ero di originari euro<span class=\"_ _3\"></span> <span class=\"ls24\">90</span> mil<span class=\"_ _3\"></span>ioni, scadente<span class=\"_ _3\"></span> nel 2028;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento Orse<span class=\"_ _3\"></span>ro di originari eu<span class=\"_ _3\"></span>ro 4 milioni, scad<span class=\"_ _3\"></span>ente nel <span class=\"_ _3\"></span>2027;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento ipoteca<span class=\"_ _3\"></span>rio in Pool<span class=\"_ _3\"></span> Frutt<span class=\"_ _3\"></span>ital, di originari euro <span class=\"_ _3\"></span><span class=\"ls17\">15</span> milioni, sc<span class=\"_ _3\"></span>adente nel 2029<span class=\"_ _3\"></span>;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in A<span class=\"_ _3\"></span>Z France di ori<span class=\"_ _3\"></span>ginari euro 1,4 m<span class=\"_ _3\"></span>ilioni scadenti nel 27<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e 1,3 milioni scad<span class=\"_ _3\"></span>enti nel 29;<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Finanziamento in AZ France di originari euro 0,8 milioni scadente nel 2025, oltre al mutuo ipotecario<span class=\"_ _89\"> </span></span></span>di<span class=\"ls0\"> originari euro 1,65 mil<span class=\"_ _3\"></span>ioni scadente n<span class=\"_ _3\"></span>el 2029;<span class=\"_ _89\"> </span></span>Lo <span class=\"_ _2b\"> </span>scad<span class=\"_ _3\"></span>enziamento <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>bito <span class=\"_ _20\"> </span>a <span class=\"_ _2b\"> </span>medio <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>ermine <span class=\"_ _20\"> </span>nei <span class=\"_ _2b\"> </span>confront<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>banche <span class=\"_ _20\"> </span>e <span class=\"_ _2b\"> </span>de<span class=\"_ _8\"></span>gli <span class=\"_ _2b\"> </span>altri <span class=\"_ _20\"> </span>finanziatori<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>al <span class=\"_ _20\"> </span>3<span class=\"ls17\">1<span class=\"_ _89\"> </span></span>dicembre <span class=\"_ _8\"></span><span class=\"ls26\">20</span>23 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>dettagliato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguent<span class=\"_ _3\"></span>e, <span class=\"_ _8\"></span>ripartito <span class=\"_ _8\"></span>tra <span class=\"_ _3\"></span>quote <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>non<span class=\"_ _89\"> </span>correnti, con queste ulti<span class=\"_ _3\"></span>me ulteriormente ri<span class=\"_ _3\"></span>partite fra quot<span class=\"_ _3\"></span>e cadenti entro/ol<span class=\"_ _3\"></span>tre i cinque anni.<table class=\"s w395 h220\" id=\"_d38dc87d-2fac-48e2-aaf4-1546b284a29f\"><tr><td class=\"c x181 y1390 w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x214 y1390 wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y1390 w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1390 w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.24 </div></td><td></td><td class=\"c x217 y1391 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"ls0\">-<span class=\"_ _89\"> </span></span></div></td><td class=\"c x218 y1390 w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.12.28 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y1392 w397 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.28<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1393 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1394 wda h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x215 y1394 w159 h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y1394 w15a h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td></td><td class=\"c x219 y1394 w15c h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x218 y1394 w15d h146\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1395 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1396 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y1397 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x215 y1397 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">23.948  </div></td><td class=\"c x216 y1397 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">79.669  </div></td><td></td><td class=\"c x219 y1397 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">78.348  </div></td><td class=\"c x218 y1397 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.322  </div></td></tr><tr><td class=\"c x188 y1398 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1399 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y139a wda h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x215 y139a w159 h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">799  </div></td><td class=\"c x216 y139a w15a h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td></td><td class=\"c x219 y139a w15c h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">626  </div></td><td class=\"c x218 y139a w15d h149\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y139b w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139c w39c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y139d wda h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x215 y139d w159 h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">12.855  </div></td><td class=\"c x216 y139d w15a h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">47.904  </div></td><td></td><td class=\"c x219 y139d w15c h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">26.119  </div></td><td class=\"c x218 y139d w15d h149\"><div class=\"t m0 xa h14 y486 ff1 fs7 fc0 sc0 ls0 ws0\">21.785  </div></td></tr><tr><td class=\"c x188 y139e w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y139f w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21a y13a0 w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x214 y13a1 wda h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x215 y13a1 w159 h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">1.057  </div></td><td class=\"c x216 y13a1 w15a h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x21b y13a2 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13a1 w15c h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">175  </div></td><td class=\"c x218 y13a1 w15d h148\"><div class=\"t m0 xa h14 y484 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a3 w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13a4 w158 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13a4 wda h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x215 y13a4 w159 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x216 y13a4 w15a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a4 w15c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a4 w15d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x215 y13a6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x216 y13a6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13a6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13a6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13a7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13a8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13a9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x215 y13a9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13a9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td></td><td class=\"c x219 y13a9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.716  </div></td><td class=\"c x218 y13a9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13aa w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13ab w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ac wda h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">218.666  </div></td><td class=\"c x215 y13ac w159 h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">52.576  </div></td><td class=\"c x216 y13ac w15a h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">166.090  </div></td><td></td><td class=\"c x219 y13ac w15c h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">142.983  </div></td><td class=\"c x218 y13ac w15d h14a\"><div class=\"t m0 xa h14 ya1c ff6 fs7 fc4 sc0 ls0 ws0\">23.107  </div></td></tr><tr><td class=\"c x188 y116b w3a6 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2023<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w395 h221\" id=\"_e3843dfc-50f4-42ec-bfca-8042d0565dbd\"><tr><td class=\"c x181 y13ad w158 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">V<span class=\"ff3\">alori in migliaia \u20ac</span> </div></td><td class=\"c x214 y13ad wda hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td><td class=\"c x215 y13ad w159 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td class=\"c x216 y13ad w15a hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5 </div></td><td></td><td class=\"c x217 y13ae w3a7 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>5-<span class=\"_ _89\"> </span></div></td><td class=\"c x218 y13ad w15d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">&gt; 31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x217 y13af w3a8 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">31.<span class=\"ls11\">12<span class=\"ls5f\">.2</span></span>9<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y13b0 w398 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b1 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">20.000  </div></td><td class=\"c x215 y13b1 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.000  </div></td><td class=\"c x216 y13b1 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td></td><td class=\"c x219 y13b1 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.000  </div></td><td class=\"c x218 y13b1 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b2 w328 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b3 w399 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a medio-lungo<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13b4 wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">97.264  </div></td><td class=\"c x215 y13b4 w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">25.451  </div></td><td class=\"c x216 y13b4 w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">71.813  </div></td><td></td><td class=\"c x219 y13b4 w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">69.431  </div></td><td class=\"c x218 y13b4 w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">2.382  </div></td></tr><tr><td class=\"c x188 y13b5 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b6 w39b h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanziatori M-<span class=\"ls9f\">L<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13b7 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">650  </div></td><td class=\"c x215 y13b7 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">418  </div></td><td class=\"c x216 y13b7 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td></td><td class=\"c x219 y13b7 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">232  </div></td><td class=\"c x218 y13b7 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13b8 w39a h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13b9 w3a9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs altri finanz.ri M-<span class=\"lsa0\">L </span>termine<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13ba wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">56.361  </div></td><td class=\"c x215 y13ba w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">15.143  </div></td><td class=\"c x216 y13ba w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">41.218  </div></td><td></td><td class=\"c x219 y13ba w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">24.095  </div></td><td class=\"c x218 y13ba w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">17.123  </div></td></tr><tr><td class=\"c x188 y13bb w325 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">(Non corrente/corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13bc w39d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13bd wda h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x215 y13bd w159 h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13bd w15a h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x21a y13be w39e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">cos\u00ec<span class=\"_ _89\"> </span></div></td><td class=\"c x219 y13bd w15c h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">746  </div></td><td class=\"c x218 y13bd w15d h130\"><div class=\"t m0 xa h14 y2e6 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13bf w3a0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td class=\"c x21b y13c0 w39f h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">ripartite<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13c1 w3aa h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per strumenti derivati <span class=\"ls5c\">di<span class=\"_ _89\"> </span></span></div></td><td class=\"c x214 y13c2 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x215 y13c2 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x216 y13c2 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td></td><td class=\"c x219 y13c2 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">29  </div></td><td class=\"c x218 y13c2 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c3 w3ab h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y13c4 w158 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche a breve termine </div></td><td class=\"c x214 y13c4 wda h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x215 y13c4 w159 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">4.813  </div></td><td class=\"c x216 y13c4 w15a h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c4 w15c h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c4 w15d h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c5 w3a1 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c6 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x215 y13c6 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x216 y13c6 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x219 y13c6 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y13c6 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13c7 w3a2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13c8 w3a3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13c9 wda h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">18.239  </div></td><td class=\"c x215 y13c9 w159 h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">5.858  </div></td><td class=\"c x216 y13c9 w15a h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td></td><td class=\"c x219 y13c9 w15c h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">12.381  </div></td><td class=\"c x218 y13c9 w15d h38\"><div class=\"t m0 xa h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13ca w3a4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">acquisizioni (Non corrente/corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w3a5 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie Non<span class=\"_ _89\"> </span></div></td><td class=\"c x214 y13cc wda h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">199.831  </div></td><td class=\"c x215 y13cc w159 h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">58.411  </div></td><td class=\"c x216 y13cc w15a h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">141.419  </div></td><td></td><td class=\"c x219 y13cc w15c h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">121.914  </div></td><td class=\"c x218 y13cc w15d h38\"><div class=\"t m0 xa h14 y2df ff6 fs7 fc4 sc0 ls0 ws0\">19.505  </div></td></tr><tr><td class=\"c x188 y116b w3ac h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">correnti/correnti al 31.12.2024<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Relativamente <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>copertu<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>stipulate <span class=\"_ _f\"></span>dal <span class=\"_ _28\"></span>Gruppo <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>a<span class=\"_ _8\"></span>lla <span class=\"_ _f\"></span>data<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>in essere:  <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una copertura <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>tassi d<span class=\"_ _3\"></span>i interesse <span class=\"_ _8\"></span>relativi al<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>nanziamento i<span class=\"_ _3\"></span>n P<span class=\"_ _3\"></span><span class=\"ls40\">ool </span>erogato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span><span class=\"ls24\">90</span> <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>il cu<span class=\"_ _3\"></span>i </span></span>mark <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _8\"></span>neg<span class=\"_ _3\"></span>ativo <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>746 <span class=\"_ _8\"></span>mi<span class=\"_ _3\"></span>gliaia, <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>mutuo <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>potecario <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>originari <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>5 milioni <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>market <span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _3\"></span>positivo <span class=\"_ _8\"></span>per eur<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>279 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>di o<span class=\"_ _3\"></span>riginari euro 5,5 milioni il cui mark t<span class=\"_ _3\"></span>o market alla data del b<span class=\"_ _3\"></span>ilancio risulta <span class=\"_ _3\"></span>positivo e pari ad<span class=\"_ _3\"></span> euro <span class=\"ls17\">117</span> migliaia<span class=\"ls98\">; </span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>opertura <span class=\"_ _f\"></span>su <span class=\"_ _8\"></span>acquisti<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>dollaro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>U<span class=\"_ _3\"></span>SA <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _f\"></span>mark <span class=\"_ _8\"></span>to <span class=\"_ _f\"></span>market <span class=\"_ _8\"></span>risulta <span class=\"_ _f\"></span>positi<span class=\"_ _3\"></span>vo <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>2.738 </span></span>migliaia; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">una <span class=\"_ _2\"></span>copertura su <span class=\"_ _2\"></span>parte dei<span class=\"_ _2\"></span> consumi <span class=\"_ _2\"></span>bunk<span class=\"_ _3\"></span>er/EUA<span class=\"_ _3\"></span>-ETS della <span class=\"_ _2\"></span>societ\u00e0 armatoriale <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui market <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>mar<span class=\"_ _3\"></span>ket </span></span>risulta pari ad euro 1<span class=\"_ _3\"></span><span class=\"ls46\">58</span> mig<span class=\"_ _3\"></span>liaia positivo.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mutui <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>finanzia<span class=\"_ _3\"></span>menti <span class=\"_ _8\"></span>concessi, <span class=\"_ _8\"></span>risultano<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscritte, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _28\"> </span>2024<span class=\"ls1d\">, </span>ipoteche sui beni azienda<span class=\"_ _3\"></span>li come di se<span class=\"_ _3\"></span>guito riportato:<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Fruttital S.r.l.: ip<span class=\"_ _2\"></span>ot<span class=\"_ _3\"></span>eca sui tre magazzini di Verona, Roma <span class=\"_ _2\"></span>e Molfetta acquistat<span class=\"_ _3\"></span>i a <span class=\"_ _2\"></span>g<span class=\"_ _3\"></span>ennaio 2020 da NBI </span></span>per un importo pari al <span class=\"_ _3\"></span>valore residuo d<span class=\"_ _3\"></span>el finanziamento<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Si segnala che <span class=\"_ _2\"></span>taluni contratti di finanziamento ed il <span class=\"_ _2\"></span>prest<span class=\"_ _3\"></span>ito obbligazionario prevedono il risp<span class=\"_ _2\"></span>ett<span class=\"_ _3\"></span>o di covenant finanziari <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>patrimonial<span class=\"_ _3\"></span>i, <span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>epilogati <span class=\"_ _2\"></span>nella tabella <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>riportata<span class=\"_ _3\"></span>. Si <span class=\"_ _2\"></span>segnala come <span class=\"_ _2\"></span>i covenant <span class=\"_ _2\"></span>finanziari esistenti sul <span class=\"_ _3\"></span>bond <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>finanziam<span class=\"_ _3\"></span>ento <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>pool <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Ca<span class=\"_ _3\"></span>pogruppo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ebbano<span class=\"_ _8\"></span> essere <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>eggiati, <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>previsto dai <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>elativi contratti, su una p<span class=\"_ _2\"></span>osizio<span class=\"_ _3\"></span>ne finanziaria netta che escluda l\u2019applicazione del nuovo <span class=\"_ _2\"></span>pr<span class=\"_ _3\"></span>incipio IFRS 16 per <span class=\"_ _2\"></span>tutta la dura dei<span class=\"_ _3\"></span> medesim<span class=\"_ _3\"></span>i finanz<span class=\"_ _3\"></span>iamenti.<span class=\"_ _3\"></span> S<span class=\"_ _3\"></span>i se<span class=\"_ _3\"></span>gnala c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>parametri<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari r<span class=\"_ _3\"></span>isultano <span class=\"_ _3\"></span>ampiamenti<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>pettati alla data di bilancio.<span class=\"_ _3\"></span> <table class=\"s w3ad h222\" id=\"_564992e9-310d-4793-99eb-d1c828d32d17\"><tr><td class=\"c x181 y13cd w15e hf6\"><div class=\"t m0 xa h12 yaa7 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x21c y13cd w15f hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Durata </div></td><td class=\"c x21d y13ce w393 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Data di<span class=\"_ _89\"> </span></div></td><td class=\"c x21e y13cd w10d hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Parametro </div></td><td class=\"c x21f y13cd w161 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Limite </div></td><td class=\"c x220 y13cd w151 hf6\"><div class=\"t m0 xa h12 yaa7 ff4 fs7 fc2 sc0 ls0 ws0\">Rispettato </div></td></tr><tr><td></td><td></td><td class=\"c x21d y13cf w3ae h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">riferimento<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13d0 w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d0 w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13d1 w3b1 h223\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d0 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13d2 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d2 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13d3 w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d2 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13d4 w161 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;1,25 </div></td><td class=\"c x220 y13d4 w151 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13d5 w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13d6 w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d6 w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13d7 w3b1 h223\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d6 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13d8 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13d8 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13d9 w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13d8 w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13da w161 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3/4* </div></td><td class=\"c x220 y13da w151 h14d\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13db w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13dc w3af h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Prestito obbligazionario 30 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13dc w3b0 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2018-</div></td><td class=\"c x21d y13dd w3b1 h224\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Base<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13dc w3b9 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA/<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13de w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13de w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028</div></td><td class=\"c x21d y13df w3b5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">annuale/<span class=\"_ _89\"> </span></div></td><td class=\"c x222 y13de w3ba h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari netti<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e0 w161 h14e\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls62 ws0\">&gt;5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e0 w151 h14e\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x21d y13e1 w3b7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Semestrale<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13e2 w3bb h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento in pool 90 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e2 w3bc h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2022-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e3 w160 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y13e2 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e3 w161 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls62 ws0\">&lt;1,5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e3 w151 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y13e4 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e4 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e4 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y13e5 w3bb h1e8\"><div class=\"t m0 x185 h14 y111d ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento in pool 90 M\u20ac su<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e5 w3bc h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2022-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e6 w160 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y13e5 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e6 w161 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3,0 </div></td><td class=\"c x220 y13e6 w151 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y13e7 w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x221 y13e7 w3b4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2028<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e7 w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y13e8 w15e hf6\"><div class=\"t m0 xa h14 y713 ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento 15 M\u20ac su Fruttital<span class=\"ff1\"> </span></div></td><td class=\"c x221 y12f4 w3bd h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2020-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13e8 w160 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y12f4 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13e8 w161 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls62 ws0\">&lt;1,5<span class=\"ls0\"> </span></div></td><td class=\"c x220 y13e8 w151 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x221 y13e9 w3be h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2029<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y13e9 w3b6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y13ea w15e hf6\"><div class=\"t m0 xa h14 y3b4 ff9 fs7 fc0 sc0 ls0 ws0\">Finanziamento 15 M\u20ac su Fruttital<span class=\"ff1\"> </span></div></td><td class=\"c x221 y1206 w3bd h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2020-<span class=\"_ _89\"> </span></div></td><td class=\"c x223 y13ea w160 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">Base annuale </div></td><td class=\"c x222 y1206 w3b2 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Posizione finanziaria netta/<span class=\"_ _89\"> </span></div></td><td class=\"c x21f y13ea w161 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">&lt;3,0 </div></td><td class=\"c x220 y13ea w151 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls58 ws0\">Si<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x221 y116b w3be h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">2029<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x222 y116b w3b8 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Adjusted EBITDA<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr></table>* Il primo parametr<span class=\"_ _2\"></span>o deve essere rispettato i<span class=\"_ _2\"></span>n sede di verifica annual<span class=\"_ _2\"></span>e mentre il secondo su base se<span class=\"_ _2\"></span>mestrale Secondo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>richiest<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>municazione <span class=\"_ _3\"></span>Consob<span class=\"_ _3\"></span> n.60<span class=\"_ _3\"></span>64293 <span class=\"_ _3\"></span>del<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>28 <span class=\"_ _3\"></span>luglio <span class=\"_ _3\"></span>2006<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>confor<span class=\"_ _3\"></span>mit\u00e0 c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>la<span class=\"_ _89\"> </span>Raccomandazione <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>CES<span class=\"_ _3\"></span>R <span class=\"_ _14\"> </span>del <span class=\"_ _2a\"> </span>10 <span class=\"_ _2a\"> </span>febbraio <span class=\"_ _2a\"> </span>2005 <span class=\"_ _2a\"> </span>\u201cRaccomandaz<span class=\"_ _3\"></span>ioni <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span>l\u2019attuazione <span class=\"_ _2a\"> </span>uniforme<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2a\"> </span>del<span class=\"_ _89\"> </span></span>Regolamento <span class=\"_ _3\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Commissione <span class=\"_ _8\"></span>Europea su<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pros<span class=\"_ _3\"></span>petti <span class=\"_ _3\"></span>informativ<span class=\"_ _3\"></span>i\u201d<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riporta <span class=\"_ _8\"></span>qui <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>l\u2019ind<span class=\"_ _3\"></span>ebitamento<span class=\"_ _89\"> </span>finanziario netto d<span class=\"_ _3\"></span>el Gruppo<span class=\"_ _3\"></span> al 31 dicembre 20<span class=\"_ _3\"></span>24.<table class=\"s w32d h225\" id=\"_738b146a-3fd3-4150-894d-7f6482a87d1b\"><tr><td class=\"c x181 y13eb w165 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x1d9 y13eb w166 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13eb wc h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13ec w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x224 y13ec w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ec w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y13ec wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td></tr><tr><td class=\"c x181 y13ed w167 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">B </div></td><td class=\"c x224 y13ed w168 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x1d9 y13ed w166 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x183 y13ed wc h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x188 y13ee w3bf h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">C<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13ef w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td class=\"c x183 y13ef wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td></tr><tr><td class=\"c x188 y13f0 w3c0 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">D<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Liquidit\u00e0 (A + B + C)<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f1 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">88.666  </div></td><td class=\"c x183 y13f1 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">90.825  </div></td></tr><tr><td class=\"c x181 y13f2 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">E </div></td><td class=\"c x224 y13f2 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario corrente *  </div></td><td class=\"c x1d9 y13f2 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(17.400) </div></td><td class=\"c x183 y13f2 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(14.974) </div></td></tr><tr><td class=\"c x181 y13f3 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">F </div></td><td class=\"c x224 y13f3 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Parte corrente del debito finanziario non corrente ** </div></td><td class=\"c x1d9 y13f3 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(41.011) </div></td><td class=\"c x183 y13f3 wc h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(37.602) </div></td></tr><tr><td class=\"c x181 y13f4 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">G </div></td><td class=\"c x224 y13f4 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente (E+F) </div></td><td class=\"c x1d9 y13f4 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(58.411) </div></td><td class=\"c x183 y13f4 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">(52.576) </div></td></tr><tr><td class=\"c x181 y13f5 w167 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">H </div></td><td class=\"c x224 y13f5 w168 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario corrente netto (G-D)  </div></td><td class=\"c x1d9 y13f5 w166 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">30.254  </div></td><td class=\"c x183 y13f5 wc h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc4 sc0 ls0 ws0\">38.248  </div></td></tr><tr><td class=\"c x188 y13f6 w3c1 h1e8\" colspan=\"2\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">I<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Debito finanziario non corrente ***<span class=\"_ _89\"> </span></div></td><td class=\"c x1d9 y13f7 w166 h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(126.419) </div></td><td class=\"c x183 y13f7 wc h31\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(146.090) </div></td></tr><tr><td class=\"c x181 y13f8 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x224 y13f8 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti di debito </div></td><td class=\"c x1d9 y13f8 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x183 y13f8 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td></tr><tr><td class=\"c x181 y13f9 w167 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">K </div></td><td class=\"c x224 y13f9 w168 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x1d9 y13f9 w166 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x183 y13f9 wc h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13fa w3c2 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">L<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Indebitamento finanziario non corrente (I+J+K)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fb w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(141.419) </div></td><td class=\"c x183 y13fb wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(166.090) </div></td></tr><tr><td class=\"c x188 y116b w3c3 h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">M<span class=\"_ _89\"> </span></div><div class=\"t m0 x225 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Totale indebitamento finanziario (H + L)<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x1d9 y13fc w166 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(111.165) </div></td><td class=\"c x183 y13fc wc h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(127.842) </div></td></tr></table>* Sono inclusi gli str<span class=\"_ _2\"></span>umenti di debito, ma \u00e8<span class=\"_ _2\"></span> esclusa la parte corr<span class=\"_ _2\"></span>ente del debito finanziario non cor<span class=\"_ _2\"></span>rente<span class=\"_ _89\"> </span>** <span class=\"ls0\">Sono inclusi d<span class=\"_ _3\"></span>ebiti per contratti di noleggio e af<span class=\"_ _3\"></span>fitti IFRS 16 <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>15.143 <span class=\"_ _3\"></span>migliaia al 31 d<span class=\"_ _3\"></span>icembre 2024 ed euro <span class=\"_ _3\"></span>12.855 migliaia al<span class=\"_ _89\"> </span></span>31 dicembre 202<span class=\"_ _2\"></span>3<span class=\"_ _89\"> </span>*** <span class=\"_ _8\"></span>Sono <span class=\"_ _f\"></span>esclusi <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>debito. <span class=\"_ _8\"></span>S<span class=\"_ _3\"></span>ono <span class=\"_ _8\"></span>inclusi <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>oleggio <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>affitt<span class=\"_ _2\"></span>i <span class=\"_ _f\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _f\"> </span>41.218 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _89\"> </span>dicembre 202<span class=\"_ _2\"></span>4 ed euro 47.904 migliaia al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _89\"> </span>La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>illustra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span>dall\u2019attivit\u00e0  operativa,  d<span class=\"_ _3\"></span>i  <span class=\"ff1\">investi<span class=\"_ _3\"></span>mento  e  di  finanzia<span class=\"_ _3\"></span>mento  come  dettagliat<span class=\"_ _3\"></span>i  nel  prospet<span class=\"_ _3\"></span>to  del  rendicont<span class=\"_ _3\"></span>o<span class=\"_ _89\"> </span></span>finanziario.<table class=\"s w32d h226\" id=\"_f2a25b20-38ce-409b-b513-691fa1e2eb39\"><tr><td class=\"c x181 y13fd wa h31\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y13fd wb h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y13fd wc h31\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y13fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 operativa </div></td><td class=\"c x1d9 y13fe wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">49.926  </div></td><td class=\"c x183 y13fe wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.169  </div></td></tr><tr><td class=\"c x181 y13ff wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di investimento </div></td><td class=\"c x1d9 y13ff wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.252) </div></td><td class=\"c x183 y13ff wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(63.102) </div></td></tr><tr><td class=\"c x181 y1400 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento </div></td><td class=\"c x1d9 y1400 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(27.376) </div></td><td class=\"c x183 y1400 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.166  </div></td></tr><tr><td class=\"c x181 y1401 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Flusso totale del periodo </div></td><td class=\"c x1d9 y1401 wb h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.703) </div></td><td class=\"c x183 y1401 wc h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">21.233  </div></td></tr><tr><td class=\"c x181 y1402 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide all'inizio del periodo </div></td><td class=\"c x1d9 y1402 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x183 y1402 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">68.830  </div></td></tr><tr><td class=\"c x181 y1403 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla fine del periodo </div></td><td class=\"c x1d9 y1403 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x183 y1403 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">90.062 </div></td></tr></table>In <span class=\"_ _8\"></span>termini <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _f\"></span><span class=\"ff9\">derivanti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>finanziamento, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>forniscono <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>informazioni<span class=\"_ _3\"></span> </span>che consentono agli ut<span class=\"_ _3\"></span>ilizzatori dei bilanci d<span class=\"_ _3\"></span>i valutare le variaz<span class=\"_ _3\"></span>ioni intervenute <span class=\"_ _3\"></span>in conformit\u00e0 allo IAS<span class=\"_ _3\"></span> 7.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <table class=\"s w3c4 h227\" id=\"_064569ef-4973-4839-8081-f76b2fb08633\"><tr><td class=\"c x188 y1404 w3c5 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flussi finanzi<span class=\"_ _2\"></span>ari<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x226 y1405 w3c6 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Differenze<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y1406 w3c7 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">derivanti da <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 di<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1407 wc5 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x228 y1406 w3c8 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Nuove<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1406 w3c9 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Rimborsi/<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1406 w3ca h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Cash<span class=\"_ _89\"> </span></div></td><td class=\"c x1d2 y1407 w16f h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x22a y1406 w3cb h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Var.ne<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y1408 w3cc h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">cambio /<span class=\"_ _89\"> </span></div></td><td class=\"c x184 y1407 w172 h153\"><div class=\"t m0 xa h10e y47e ff4 fsc fc2 sc0 ls0 ws0\">31.12.2024<span class=\"_ _2\"></span> </div></td></tr><tr><td class=\"c x188 y1409 w3cd h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">finanziament<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> - valori<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x228 y1409 w3ce h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">erogaz.ni<span class=\"_ _89\"> </span></div></td><td class=\"c x229 y1409 w3cf h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">decrem.ti<span class=\"_ _89\"> </span></div></td><td class=\"c x1d5 y1409 w3d0 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Flow<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x22a y1409 w3d1 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">perimetro<span class=\"_ _89\"> </span></div></td><td class=\"c x226 y140a w3d2 h1ec\"><div class=\"t m0 x185 h10e y1141 ff4 fsc fc2 sc0 ls0 ws0\">Altro<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x188 y140b w3d3 h1ec\"><div class=\"t m0 x185 h10e y1141 ff3 fsc fc2 sc0 ls0 ws0\">in migliaia di <span class=\"_ _2\"></span>\u20ac<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y140c w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti obbligazio<span class=\"_ _2\"></span>nari </div></td><td class=\"c x227 y140c wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">25.000  </div></td><td class=\"c x22b y140c w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y140c w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x1d9 y140c w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140c w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140c w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140c w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140c w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">20.000  </div></td></tr><tr><td class=\"c x181 y140d w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti banche MT<span class=\"_ _2\"></span> </div></td><td class=\"c x227 y140d wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">103.617  </div></td><td class=\"c x22b y140d w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">17.765  </div></td><td class=\"c x22c y140d w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(24.119) </div></td><td class=\"c x1d9 y140d w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140d w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140d w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x184 y140d w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">97.264  </div></td></tr><tr><td class=\"c x188 y140e w3d4 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti non cor<span class=\"_ _2\"></span>renti verso<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y140f wc5 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">1.425  </div></td><td class=\"c x22b y140f w16c hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">37  </div></td><td class=\"c x22c y140f w16d hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">(812) </div></td><td class=\"c x1d9 y140f w16e hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y140f w16f hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y140f w170 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y140f w171 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y140f w172 hf6\"><div class=\"t m0 xa h1b y8c ff1 fsc fc0 sc0 ls0 ws0\">650  </div></td></tr><tr><td class=\"c x188 y1410 w3d5 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">altri finanziatori<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1411 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Effetto IFRS 16 </div></td><td class=\"c x227 y1411 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">60.759  </div></td><td class=\"c x22b y1411 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">12.267  </div></td><td class=\"c x22c y1411 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(16.665) </div></td><td class=\"c x1d9 y1411 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1411 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1411 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1411 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1411 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">56.361  </div></td></tr><tr><td class=\"c x181 y1412 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Factor </div></td><td class=\"c x227 y1412 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">511  </div></td><td class=\"c x22b y1412 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td><td class=\"c x22c y1412 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(511) </div></td><td class=\"c x1d9 y1412 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1412 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1412 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1412 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1412 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.729  </div></td></tr><tr><td class=\"c x181 y1413 w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Debiti finanziari altr<span class=\"_ _2\"></span>i </div></td><td class=\"c x227 y1413 wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22b y1413 w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1413 w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1413 w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1413 w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1413 w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1413 w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1413 w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1414 w131 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Derivati passivi </div></td><td class=\"c x227 y1414 wc5 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">1.232  </div></td><td class=\"c x22b y1414 w16c h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1414 w16d h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1414 w16e h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1414 w16f h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(457) </div></td><td class=\"c x22d y1414 w170 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1414 w171 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1414 w172 h15\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">775  </div></td></tr><tr><td class=\"c x181 y1415 w131 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _2\"></span>nche a breve </div></td><td class=\"c x227 y1415 wc5 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.548  </div></td><td class=\"c x22b y1415 w16c h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1415 w16d h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y1415 w16e h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">2.264  </div></td><td class=\"c x1d2 y1415 w16f h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1415 w170 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1415 w171 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y1415 w172 h13\"><div class=\"t m0 xa h1b y1f9 ff1 fsc fc0 sc0 ls0 ws0\">4.813  </div></td></tr><tr><td class=\"c x188 y1416 w3d6 h1ec\"><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">Debiti per saldo pr<span class=\"_ _2\"></span>ezzo su<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1418 w3d7 h228\"><div class=\"t m0 x185 h1b y1417 ff1 fsc fc0 sc0 ls0 ws0\">acquisizioni (N<span class=\"_ _2\"></span>on correnti-<span class=\"_ _89\"> </span></div><div class=\"t m0 x185 h1b y11d5 ff1 fsc fc0 sc0 ls0 ws0\">correnti)<span class=\"_ _89\"> </span></div></td><td class=\"c x227 y1419 wc5 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">23.574  </div></td><td class=\"c x22b y1419 w16c h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y1419 w16d h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x1d9 y1419 w16e h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d2 y1419 w16f h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1419 w170 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y1419 w171 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y1419 w172 h20\"><div class=\"t m0 xa h1b y482 ff1 fsc fc0 sc0 ls0 ws0\">18.239  </div></td></tr><tr><td class=\"c x181 y141a w131 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie c<span class=\"_ _2\"></span>orrenti </div></td><td class=\"c x227 y141a wc5 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(762) </div></td><td class=\"c x22b y141a w16c h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22c y141a w16d h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d9 y141a w16e h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x1d2 y141a w16f h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(2.541) </div></td><td class=\"c x22d y141a w170 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141a w171 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y141a w172 h13\"><div class=\"t m0 xa h1b y6df ff1 fsc fc0 sc0 ls0 ws0\">(3.306) </div></td></tr><tr><td class=\"c x181 y141b w131 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">Totale </div></td><td class=\"c x227 y141b wc5 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">217.904  </div></td><td class=\"c x22b y141b w16c h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">31.798  </div></td><td class=\"c x22c y141b w16d h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(52.965) </div></td><td class=\"c x1d9 y141b w16e h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">2.262  </div></td><td class=\"c x1d2 y141b w16f h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">(2.998) </div></td><td class=\"c x22d y141b w170 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22e y141b w171 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">524  </div></td><td class=\"c x184 y141b w172 h13\"><div class=\"t m0 xa h1b y6df ff6 fsc fc4 sc0 ls0 ws0\">196.525  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-794": {
   "value": "Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mutui <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>finanzia<span class=\"_ _3\"></span>menti <span class=\"_ _8\"></span>concessi, <span class=\"_ _8\"></span>risultano<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>iscritte, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _28\"> </span>2024<span class=\"ls1d\">, </span>ipoteche sui beni azienda<span class=\"_ _3\"></span>li come di se<span class=\"_ _3\"></span>guito riportato:<span class=\"_ _8\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Fruttital S.r.l.: ip<span class=\"_ _2\"></span>ot<span class=\"_ _3\"></span>eca sui tre magazzini di Verona, Roma <span class=\"_ _2\"></span>e Molfetta acquistat<span class=\"_ _3\"></span>i a <span class=\"_ _2\"></span>g<span class=\"_ _3\"></span>ennaio 2020 da NBI </span></span>per un importo pari al <span class=\"_ _3\"></span>valore residuo d<span class=\"_ _3\"></span>el finanziamento<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-771": {
   "value": "NOTA 15. Altre <span class=\"_ _2\"></span>passivit\u00e0 non correnti <table class=\"s w3d8 h229\" id=\"_40d54891-d10d-4be3-a589-933aef88f8eb\"><tr><td class=\"c x181 y141c wa h30\"><div class=\"t m0 xa h14 ybe1 ffa fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff6\"> </span></div></td><td class=\"c x1d9 y141c w152 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y141c w152 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1bb y141c w153 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y141d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1d9 y141d w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">725  </div></td><td class=\"c x1e6 y141d w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">548  </div></td><td class=\"c x1bb y141d w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">177  </div></td></tr></table>La v<span class=\"_ _2\"></span>oc<span class=\"_ _3\"></span>e \u201cAltre <span class=\"_ _2\"></span>passivit\u00e0 non <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orrenti\u201d ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _b\"></span>ad<span class=\"_ _3\"></span> euro <span class=\"ff1\">725 <span class=\"_ _2\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> 31 <span class=\"_ _2\"></span>dicembre 2024, <span class=\"_ _2\"></span>con un <span class=\"ls20\">in</span>cremento </span>di <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>77 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>rispetto <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2023, <span class=\"_ _28\"></span>legato <span class=\"_ _28\"> </span>al<span class=\"ff9\">l\u2019incremento<span class=\"_ _3\"></span></span> <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>risconti <span class=\"_ _28\"></span>passivi <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _28\"></span>proventi <span class=\"_ _28\"></span>e contributi destinati ad ess<span class=\"_ _3\"></span>ere rilasciati a<span class=\"_ _3\"></span> conto econom<span class=\"_ _3\"></span>ico nei futuri eserc<span class=\"_ _3\"></span>izi.<span class=\"_ _89\"> </span>NOTA 17. Fondi<span class=\"_ _2\"></span>  <table class=\"s w3da h22b\" id=\"_078168a6-04fb-4329-8e28-77e446cee199\"><tr><td class=\"c x181 y1420 wa h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1420 w173 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y1420 w173 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x22f y1420 w15 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1421 wa h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo per restituzione parco contenitori </div></td><td class=\"c x1d9 y1421 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">4.477  </div></td><td class=\"c x1e6 y1421 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.892  </div></td><td class=\"c x22f y1421 w15 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">585  </div></td></tr><tr><td class=\"c x181 y1422 wa h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Fondi per rischi ed oneri </div></td><td class=\"c x1d9 y1422 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">667  </div></td><td class=\"c x1e6 y1422 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.056  </div></td><td class=\"c x22f y1422 w15 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(389) </div></td></tr><tr><td class=\"c x181 y1423 wa h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Fondi </div></td><td class=\"c x1d9 y1423 w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">5.144  </div></td><td class=\"c x1e6 y1423 w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">4.948  </div></td><td class=\"c x22f y1423 w15 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">196  </div></td></tr></table>La voce \u201cFondi\u201d <span class=\"ff1\">comprende stanziamenti effettu<span class=\"_ _3\"></span>ati in <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>unzione di contenziosi in essere al 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4 in<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>varie societ\u00e0 d<span class=\"_ _3\"></span>el Gruppo, fr<span class=\"_ _3\"></span>utto di stim<span class=\"_ _3\"></span>e accurate da<span class=\"_ _3\"></span> parte degl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _3\"></span> nonch\u00e9 <span class=\"_ _3\"></span>il fondo cost<span class=\"_ _3\"></span>ituito per<span class=\"_ _89\"> </span> le p<span class=\"_ _2\"></span>rev<span class=\"_ _3\"></span>iste spese <span class=\"_ _2\"></span>di manutenzione da <span class=\"ff9\">sostenersi <span class=\"_ _2\"></span>al momento della restituzione <span class=\"_ _2\"></span>dei contenitori usati <span class=\"_ _2\"></span>nell\u2019attivit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>di trasporto navale al t<span class=\"_ _3\"></span>ermine del cont<span class=\"_ _3\"></span>ratto.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Nel <span class=\"_ _8\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>Fondo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>restituzione <span class=\"_ _8\"></span>contenitori <span class=\"_ _3\"></span>si <span class=\"_ _8\"></span>incrementa <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5<span class=\"ls65\">85</span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>effetto de<span class=\"ff9 ls0\">ll\u2019accantonamento di co<span class=\"_ _3\"></span>mpetenza di euro<span class=\"_ _3\"></span><span class=\"ff1\"> 867 <span class=\"_ _3\"></span>migliaia ed utilizz<span class=\"_ _3\"></span>i per euro 2<span class=\"_ _3\"></span><span class=\"ls65\">82</span> migliaia<span class=\"ls1d\">. </span> </span></span>Gli accantonamenti iscritti nei fondi, <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he rappresentano la stima degli <span class=\"_ _2\"></span>esborsi futuri elaborati anche sulla base dell\u2019esperienza <span class=\"_ _8\"></span>storica, <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>soggettati <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tuariale <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _8\"></span>l\u2019effetto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>ritenuto trascurabile nel bilancio c<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>nsolidato. Per quanto invece concerne<span class=\"_ _3\"></span> i fondi rischi <span class=\"_ _3\"></span>ed oneri la m<span class=\"_ _3\"></span>ovimentazione \u00e8 frut<span class=\"_ _3\"></span>to di accantonamenti per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">223</span> migliaia<span class=\"ls1d\">, <span class=\"_ _28\"> </span></span>utilizzi <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span><span class=\"ls28\">449</span> <span class=\"_ _2b\"> </span>migliaia<span class=\"ls1d\">. <span class=\"_ _28\"> </span></span><span class=\"ff9\">Per<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fondi <span class=\"_ _2b\"> </span>rischi <span class=\"_ _2b\"> </span>occorre <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>egnalare <span class=\"_ _2b\"> </span>l\u2019accant<span class=\"_ _3\"></span>onamento <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>129 </span>migliaia per<span class=\"_ _3\"></span> la <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>dei co<span class=\"_ _3\"></span>sti che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo dovr\u00e0<span class=\"_ _3\"></span> anc<span class=\"_ _3\"></span>ora so<span class=\"_ _3\"></span>stenere p<span class=\"_ _3\"></span>er la <span class=\"_ _3\"></span>chiusur<span class=\"_ _3\"></span>a del <span class=\"_ _3\"></span>magazzino <span class=\"_ _3\"></span>francese<span class=\"_ _3\"></span> di Solgne, decisione <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he comporter\u00e0 una <span class=\"_ _2\"></span>mi<span class=\"_ _3\"></span>gliore efficienza del <span class=\"_ _2\"></span>bu<span class=\"_ _3\"></span>siness della soc<span class=\"_ _3\"></span>iet\u00e0 francese. Si ricorda <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me il principio IAS 37 prevede che gli amministratori debb<span class=\"_ _3\"></span>ano effettuare acca<span class=\"_ _3\"></span>ntonament<span class=\"_ _3\"></span>i a bilancio nel solo caso in cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>ritenuto probabile <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>quantificabile, <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalit\u00e0 qui<span class=\"_ _2\"></span>nd<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>esprimer<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>situazione <span class=\"_ _2\"></span>pi\u00f9<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>veritiera e <span class=\"_ _f\"></span>corretta, <span class=\"_ _28\"></span>mentre <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>altri <span class=\"_ _f\"></span>risc<span class=\"_ _3\"></span>hi <span class=\"_ _f\"></span>privi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tale <span class=\"_ _28\"></span>caratteristica <span class=\"_ _f\"></span>i <span class=\"_ _28\"></span>principi <span class=\"_ _f\"></span>contabil<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>interna<span class=\"_ _8\"></span>zional<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>escludono l\u2019appostazione di fond<span class=\"_ _3\"></span>i con una pura mot<span class=\"_ _3\"></span>ivazione \u201cpru<span class=\"_ _3\"></span>denziale\u201d.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>(a)<span class=\"ff10\">  </span>Contenzioso fiscale<span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Al <span class=\"_ _b\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>ntrollat<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>portoghese <span class=\"_ _2\"></span>Eurof<span class=\"_ _3\"></span>rutas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>inua <span class=\"_ _b\"></span>ad <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>coinvo<span class=\"_ _3\"></span>lta <span class=\"_ _2\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _2\"></span>contenzioso<span class=\"_ _3\"></span> </span></span>avente <span class=\"_ _2d\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>o<span class=\"_ _3\"></span>ggetto <span class=\"_ _1c\"> </span>un <span class=\"_ _2d\"> </span>a<span class=\"_ _3\"></span>vviso <span class=\"_ _1c\"> </span>di <span class=\"_ _2d\"> </span>accertam<span class=\"_ _3\"></span>ento <span class=\"_ _1c\"> </span>fiscale <span class=\"_ _2d\"> </span>rela<span class=\"_ _3\"></span>tivo <span class=\"_ _2d\"> </span>al<span class=\"_ _3\"></span>l\u2019anno <span class=\"_ _1c\"> </span>2014 <span class=\"_ _1c\"> </span>attraverso <span class=\"_ _2d\"> </span>cu<span class=\"_ _3\"></span>i l\u2019amministrazione f<span class=\"_ _3\"></span>iscale po<span class=\"_ _3\"></span>rtoghese accertava <span class=\"_ _3\"></span>presunt<span class=\"_ _3\"></span>ivamente mag<span class=\"_ _3\"></span>giori ricavi <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.677 mi<span class=\"_ _3\"></span>gliaia da  cui  scaturiva  una  maggiore  IVA,  incluso  interessi,  per  euro  111  migliaia.  Come  segnalato<span class=\"_ _3\"></span>  nell<span class=\"_ _3\"></span><span class=\"ls2c\">e </span>precedenti <span class=\"_ _20\"> </span>relazioni  la <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _20\"> </span>aveva <span class=\"_ _20\"> </span>avviato  un <span class=\"_ _2b\"> </span>cont<span class=\"_ _3\"></span>enzioso <span class=\"_ _20\"> </span>avverso  il <span class=\"_ _2b\"> </span>su<span class=\"_ _3\"></span>ddetto  accertamento, <span class=\"_ _20\"> </span>con sospensione <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>degli <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>mporti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>estati, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _f\"></span>esito <span class=\"_ _f\"></span>risul<span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>allo <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>ancora <span class=\"_ _28\"></span>pendente.<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>Si segnala <span class=\"_ _2a\"> </span>che <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>sentenza <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>12 <span class=\"_ _2a\"> </span>febbraio <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>Tribunale <span class=\"_ _2a\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>accolto <span class=\"_ _2a\"> </span>le <span class=\"_ _2a\"> </span>pretese <span class=\"_ _2a\"> </span>della <span class=\"_ _2a\"> </span>Societ\u00e0 <span class=\"_ _2a\"> </span>e<span class=\"_ _3\"></span> l\u2019amministrazione fiscale <span class=\"_ _3\"></span><span class=\"ff1\">\u00e8 ricorsa in a<span class=\"_ _3\"></span>ppello. <span class=\"_ _3\"></span> </span>(b)<span class=\"ff10\"> <span class=\"_ _20\"> </span></span>Contenzioso civil<span class=\"_ _3\"></span>e Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>questa <span class=\"_ _f\"></span>Relazione <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>alcuni <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>ntenziosi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>carattere <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ivilist<span class=\"_ _3\"></span>ico, <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>importo <span class=\"_ _f\"></span>non rilevante, i pi\u00f9 signif<span class=\"_ _3\"></span>icativi dei quali sono qu<span class=\"_ _3\"></span>i di seguito indicati:<span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Come <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prece<span class=\"_ _3\"></span>dente <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>Frut<span class=\"_ _3\"></span>tital<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>continua </span></span>ad <span class=\"_ _3\"></span>essere<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>coinvolt<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>gi<span class=\"_ _3\"></span>udizio <span class=\"_ _3\"></span>promosso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>Sun <span class=\"_ _8\"></span>World <span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>contro <span class=\"_ _8\"></span>CONAD <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>Tropico <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ini dell\u2019accertamento <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>pretesa <span class=\"_ _3\"></span>violazione<span class=\"_ _3\"></span> di u<span class=\"_ _3\"></span>n b<span class=\"_ _3\"></span>revetto<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>variet\u00e0 <span class=\"_ _3\"></span>vegetale <span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un seg<span class=\"_ _3\"></span>no dist<span class=\"_ _3\"></span>intivo di<span class=\"_ _3\"></span> titolarit\u00e0 <span class=\"_ _28\"></span>dell\u2019attrice <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ell\u2019asserita <span class=\"_ _28\"></span>commissione <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>at<span class=\"_ _3\"></span><span class=\"ff1\">ti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>concorrenza <span class=\"_ _28\"></span>sleale <span class=\"_ _28\"></span>ex <span class=\"_ _28\"></span>art. <span class=\"_ _f\"></span>2598 <span class=\"_ _28\"> </span>n. <span class=\"_ _28\"></span>1, <span class=\"_ _28\"></span>2 <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>3 </span>cod.civ., <span class=\"_ _3\"></span>relativam<span class=\"_ _3\"></span>ente al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quale <span class=\"_ _8\"></span>con l<span class=\"_ _3\"></span>a s<span class=\"_ _3\"></span>entenza<span class=\"_ _3\"></span>  <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>aprile <span class=\"_ _8\"></span>2023 il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Tribunale <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>respinto <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>domand<span class=\"_ _3\"></span>e proposte d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>attrice<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>richiedendole <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ifusione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>spes<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a favor<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>parti<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>osti<span class=\"_ _8\"></span>tuite. <span class=\"_ _3\"></span>In data <span class=\"_ _f\"></span>12 <span class=\"_ _8\"></span>sette<span class=\"_ _3\"></span>mbre <span class=\"_ _f\"></span>2023 <span class=\"_ _8\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stato <span class=\"_ _f\"></span>proposto <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>ppello<span class=\"_ _3\"></span><span class=\"ls19\">; <span class=\"_ _f\"></span></span>il <span class=\"_ _f\"></span>giudice <span class=\"_ _f\"></span>relatore, <span class=\"_ _f\"></span>visti <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>scri<span class=\"_ _3\"></span>tti <span class=\"_ _f\"></span>difensivi <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>inali, <span class=\"_ _f\"></span>ha rimesso la causa i<span class=\"_ _2\"></span>n decisione per riferirne al Collegi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>. Siamo in attesa della <span class=\"_ _2\"></span>pubb<span class=\"_ _3\"></span>licazione della sentenza di appello.   -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Nel <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff9\">dell\u2019u<span class=\"_ _3\"></span>ltimo <span class=\"_ _8\"></span>biennio <span class=\"_ _f\"></span></span>la <span class=\"_ _8\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _8\"></span>Fruttital <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>stata <span class=\"_ _f\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>serie <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cause <span class=\"_ _8\"></span>instau<span class=\"_ _3\"></span>rate <span class=\"_ _8\"></span>nei <span class=\"_ _f\"></span>suoi </span></span>confronti da <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>lavoratori<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he avevano<span class=\"_ _3\"></span> svolto <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>lavorat<span class=\"_ _3\"></span>iva nell\u2019amb<span class=\"_ _3\"></span>ito dell\u2019a<span class=\"_ _3\"></span>ppalto<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _3\"></span>intercorso tra<span class=\"_ _3\"></span> </span>Fruttital S<span class=\"_ _3\"></span>.r.l. ed alcune <span class=\"_ _3\"></span>cooperative <span class=\"_ _3\"></span>presso <span class=\"_ _8\"></span>i vari maga<span class=\"_ _3\"></span>zzini di Frut<span class=\"_ _3\"></span>tital. La <span class=\"_ _3\"></span>pretesa<span class=\"_ _3\"></span> avanzata <span class=\"_ _3\"></span>riguardava una richiesta di<span class=\"_ _2\"></span> costituzion<span class=\"_ _3\"></span>e di <span class=\"_ _2\"></span>un rapporto di <span class=\"_ _2\"></span>lavoro<span class=\"_ _3\"></span> subordinato che Fruttital <span class=\"_ _2\"></span>ha<span class=\"_ _3\"></span> respinto, <span class=\"_ _2\"></span>stant<span class=\"_ _3\"></span>e anche<span class=\"_ _89\"> </span>il venir meno dell\u2019operativit\u00e0 del magazzino, cercando una soluzione negoziale, trovata ed attuata con la maggior <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ricorrenti, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>spesat<span class=\"_ _3\"></span>o. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembr<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>pendente una minima parte di t<span class=\"_ _3\"></span>ali contenziosi, <span class=\"_ _3\"></span>ritenendo <span class=\"_ _3\"></span>il fondo residuo anc<span class=\"_ _3\"></span>ora capiente.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-721": {
   "value": "NOTA 15. Altre <span class=\"_ _2\"></span>passivit\u00e0 non correnti <table class=\"s w3d8 h229\" id=\"_40d54891-d10d-4be3-a589-933aef88f8eb\"><tr><td class=\"c x181 y141c wa h30\"><div class=\"t m0 xa h14 ybe1 ffa fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff6\"> </span></div></td><td class=\"c x1d9 y141c w152 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y141c w152 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1bb y141c w153 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y141d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1d9 y141d w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">725  </div></td><td class=\"c x1e6 y141d w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">548  </div></td><td class=\"c x1bb y141d w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">177  </div></td></tr></table>La v<span class=\"_ _2\"></span>oc<span class=\"_ _3\"></span>e \u201cAltre <span class=\"_ _2\"></span>passivit\u00e0 non <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orrenti\u201d ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _b\"></span>ad<span class=\"_ _3\"></span> euro <span class=\"ff1\">725 <span class=\"_ _2\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> 31 <span class=\"_ _2\"></span>dicembre 2024, <span class=\"_ _2\"></span>con un <span class=\"ls20\">in</span>cremento </span>di <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>77 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>rispetto <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2023, <span class=\"_ _28\"></span>legato <span class=\"_ _28\"> </span>al<span class=\"ff9\">l\u2019incremento<span class=\"_ _3\"></span></span> <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>risconti <span class=\"_ _28\"></span>passivi <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _28\"></span>proventi <span class=\"_ _28\"></span>e contributi destinati ad ess<span class=\"_ _3\"></span>ere rilasciati a<span class=\"_ _3\"></span> conto econom<span class=\"_ _3\"></span>ico nei futuri eserc<span class=\"_ _3\"></span>izi.<span class=\"_ _89\"> </span>NOTA 20<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 fiscali <table class=\"s w37c h22f\" id=\"_2838e5ab-ec6b-4dd0-9d2a-65b80cae414f\"><tr><td class=\"c x181 y1437 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1437 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x182 y1437 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td><td class=\"c x20d y1437 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1438 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul valore aggiunto </div></td><td class=\"c x20c y1438 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.000  </div></td><td class=\"c x182 y1438 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.610  </div></td><td class=\"c x20d y1438 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">389  </div></td></tr><tr><td class=\"c x181 y1439 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per fondo imposte sui redditi  </div></td><td class=\"c x20c y1439 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.495  </div></td><td class=\"c x182 y1439 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.159  </div></td><td class=\"c x20d y1439 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">336 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y143a w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Per ritenute d'acconto da versare </div></td><td class=\"c x20c y143a w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.060  </div></td><td class=\"c x182 y143a w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.716  </div></td><td class=\"c x20d y143a w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls33 ws0\">344 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y143b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte indirette e debiti altri </div></td><td class=\"c x20c y143b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.402  </div></td><td class=\"c x182 y143b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.330  </div></td><td class=\"c x20d y143b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">72  </div></td></tr><tr><td class=\"c x181 y143c w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x20c y143c w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x182 y143c w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.815  </div></td><td class=\"c x20d y143c w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.142  </div></td></tr></table>Al <span class=\"_ _8\"></span><span class=\"ls0\">31<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dicembre <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>po<span class=\"_ _3\"></span>sta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esame <span class=\"_ _f\"></span>presenta <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>aldo <span class=\"_ _f\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7.957 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>au<span class=\"_ _3\"></span>mento <span class=\"_ _f\"></span>rispetto <span class=\"_ _f\"></span>al </span>saldo al 31 dice<span class=\"_ _3\"></span>mbre 20<span class=\"_ _3\"></span>23 d<span class=\"_ _3\"></span>i complessivi euro<span class=\"_ _3\"></span> 1<span class=\"_ _3\"></span>.142 migliaia di<span class=\"_ _3\"></span> cui euro <span class=\"_ _3\"></span>389<span class=\"_ _3\"></span> migliaia <span class=\"_ _3\"></span>per maggior deb<span class=\"_ _3\"></span>ito IVA,<span class=\"_ _3\"></span> euro <span class=\"_ _3\"></span><span class=\"ls13\">336</span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>impo<span class=\"_ _3\"></span>ste <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>edditi, <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>344 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span><span class=\"ff9\">ritenute <span class=\"_ _3\"></span>d\u2019a<span class=\"_ _3\"></span>cconto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>versare<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"lsa2\">72</span> migliaia per debit<span class=\"_ _3\"></span>i altri.  Si segnala che ad og<span class=\"_ _3\"></span>gi non esistono s<span class=\"_ _3\"></span>caduti relativamen<span class=\"_ _3\"></span>te alla voce in esame<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> NOTA 21<span class=\"ls9e\">. </span>Altre <span class=\"_ _2\"></span>passivit\u00e0 correnti  <table class=\"s w37c h230\" id=\"_e54aa239-7b00-439f-8dbd-4743fbf00775\"><tr><td class=\"c x181 y143d w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y143d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x182 y143d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td><td class=\"c x20d y143d w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y143e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Verso Enti Pubblici Previdenziali </div></td><td class=\"c x20c y143e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.393  </div></td><td class=\"c x182 y143e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.921  </div></td><td class=\"c x20d y143e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">472  </div></td></tr><tr><td class=\"c x181 y143f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs il personale </div></td><td class=\"c x20c y143f w177 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.698  </div></td><td class=\"c x182 y143f w178 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.301  </div></td><td class=\"c x20d y143f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.603) </div></td></tr><tr><td class=\"c x181 y1440 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti legati ad operazioni per conto terzi </div></td><td class=\"c x20c y1440 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">868  </div></td><td class=\"c x182 y1440 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.202  </div></td><td class=\"c x20d y1440 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(335) </div></td></tr><tr><td class=\"c x181 y1441 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altri debiti </div></td><td class=\"c x20c y1441 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">6.688  </div></td><td class=\"c x182 y1441 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.539  </div></td><td class=\"c x20d y1441 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.149  </div></td></tr><tr><td class=\"c x181 y1442 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ratei e risconti passivi </div></td><td class=\"c x20c y1442 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.375  </div></td><td class=\"c x182 y1442 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">916  </div></td><td class=\"c x20d y1442 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">459  </div></td></tr><tr><td class=\"c x181 y1443 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x20c y1443 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x182 y1443 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.879  </div></td><td class=\"c x20d y1443 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">143  </div></td></tr></table>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff9\">la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAltre <span class=\"_ _2\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _2\"></span>correnti\u201d p<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>esenta <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>increme<span class=\"_ _3\"></span>nto <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>euro <span class=\"ff1\">143 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>dovuto </span></span>principalmente <span class=\"_ _8\"></span>all\u2019increm<span class=\"_ _3\"></span>ento <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>enti <span class=\"_ _f\"></span>pubblici <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>previdenziali <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span><span class=\"ff1\">47<span class=\"_ _3\"></span>2 <span class=\"_ _8\"></span>migliaia<span class=\"_ _3\"></span><span class=\"ls1b\">, </span></span>altri <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>.149 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>rat<span class=\"_ _3\"></span>ei <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>risconti <span class=\"_ _8\"></span>passivi <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>459<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>parz<span class=\"_ _3\"></span>ialmente <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>pensato dalla riduzione p<span class=\"_ _3\"></span>er euro 1.<span class=\"_ _3\"></span>603 miglia<span class=\"_ _3\"></span>ia dei debit<span class=\"_ _3\"></span>i verso il personal<span class=\"_ _3\"></span>e e pe<span class=\"_ _3\"></span>r euro 335 <span class=\"_ _3\"></span>migliaia dei<span class=\"_ _3\"></span> debiti legati<span class=\"_ _3\"></span> ad operazioni <span class=\"_ _2\"></span>per conto <span class=\"_ _2\"></span>terzi. La <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _2\"></span>verso il <span class=\"_ _2\"></span>personale <span class=\"_ _2\"></span>\u00e8 legata <span class=\"_ _2\"></span>essenz<span class=\"_ _3\"></span>ialmente al <span class=\"_ _2\"></span>pagamento <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella premialit\u00e0 <span class=\"_ _8\"></span>LTI <span class=\"_ _8\"></span>pagabile <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>mat<span class=\"_ _3\"></span>urata <span class=\"_ _8\"></span>sugli <span class=\"_ _8\"></span>esercizi <span class=\"_ _8\"></span>2020, <span class=\"_ _8\"></span>2021 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>2022. <span class=\"_ _3\"></span>Si<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>quest\u2019anno, nella <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAlt<span class=\"_ _3\"></span>ri <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ebiti\u201d, <span class=\"_ _2\"></span>\u00e8 ricompreso <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>degli<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>EUA <span class=\"_ _2\"></span>(Ce<span class=\"_ _3\"></span>rtificati <span class=\"_ _2\"></span>CO2)<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>euro 2.107 <span class=\"_ _b\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _2\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> </span>armatoriale <span class=\"_ _8\"></span>dev<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>sotto<span class=\"_ _3\"></span>mettere <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>autorit\u00e0 <span class=\"_ _8\"></span>competent<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>emissioni <span class=\"_ _8\"></span>emesse <span class=\"_ _f\"></span>durante <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>2024 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relazion<span class=\"_ _3\"></span>e all\u2019introduzione <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>norm<span class=\"_ _3\"></span>ativa <span class=\"_ _3\"></span>EU<span class=\"_ _3\"></span><span class=\"ff1\">A-ETS <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>prevede <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>(entro <span class=\"_ _3\"></span>sett<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>2025) <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>onnellate<span class=\"_ _3\"></span> </span>di <span class=\"_ _e\"> </span>CO2 <span class=\"_ _25\"> </span>emesse <span class=\"_ _25\"> </span>nell\u2019a<span class=\"_ _3\"></span>tmosfera <span class=\"_ _25\"> </span>dall<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>navi <span class=\"_ _25\"> </span>p<span class=\"_ _3\"></span><span class=\"ff1\">er <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tratte <span class=\"_ _25\"> </span>rilevanti <span class=\"_ _25\"> </span>(che <span class=\"_ _25\"> </span>tocc<span class=\"_ _3\"></span>ano <span class=\"_ _25\"> </span>il <span class=\"_ _e\"> </span>Med<span class=\"_ _3\"></span>iterraneo) <span class=\"_ _25\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>una </span>percentuale calco<span class=\"_ _3\"></span>lata al 40<span class=\"_ _3\"></span>%. Secondo la<span class=\"_ _3\"></span> normativa q<span class=\"_ _3\"></span>uesta percentual<span class=\"_ _3\"></span>e aumenta <span class=\"_ _3\"></span>al 70% nel 2<span class=\"_ _3\"></span>025 per arr<span class=\"_ _3\"></span>ivare al 100% nel 2026<span class=\"_ _3\"></span>. I <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>verso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>perso<span class=\"_ _3\"></span>nale <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>partite <span class=\"_ _8\"></span>correnti <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>mese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>icembre, <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>onch\u00e9 <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>ferie <span class=\"_ _8\"></span>maturate <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span> non <span class=\"_ _3\"></span>godute, <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>ratei <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>13ma <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4ma <span class=\"_ _3\"></span>mensilit\u00e0 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>premi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _3\"></span>anno <span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>compresi <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>ist<span class=\"_ _3\"></span>ituzionalmen<span class=\"_ _3\"></span>te dovuti agli organici dell<span class=\"_ _3\"></span>e societ\u00e0 francese <span class=\"_ _3\"></span>e messicane <span class=\"_ _3\"></span>in ragione delle r<span class=\"_ _3\"></span>ispettive normative<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Si <span class=\"_ _2\"></span>segnal<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>alla data <span class=\"_ _2\"></span>del 31 <span class=\"_ _2\"></span>dicembre 2024 risulta <span class=\"_ _2\"></span>isc<span class=\"_ _3\"></span>ritto un <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ebito per <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.053 migliaia <span class=\"_ _2\"></span>per MBO <span class=\"_ _2\"></span>202<span class=\"_ _3\"></span>4 della Capogru<span class=\"_ _3\"></span>ppo. Si se<span class=\"_ _3\"></span>gnala<span class=\"_ _3\"></span> nell<span class=\"_ _3\"></span>e altre <span class=\"_ _3\"></span>passivit\u00e0 c<span class=\"_ _3\"></span>orrenti siano <span class=\"_ _3\"></span>present<span class=\"_ _3\"></span>i debiti ne<span class=\"_ _3\"></span>i c<span class=\"_ _3\"></span>onfronti di part<span class=\"_ _3\"></span>i correlat<span class=\"_ _3\"></span>e persone <span class=\"_ _f\"></span>fisiche <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>compless<span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>euro <span class=\"_ _28\"></span>1.419 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>le<span class=\"_ _3\"></span>gati <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>pensi <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>estazioni <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>la<span class=\"_ _3\"></span>voro <span class=\"_ _f\"></span>subordinato, compensi <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>qualit\u00e0 <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>membri <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>Consi<span class=\"_ _3\"></span>glio <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>Amministraz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>Ca<span class=\"_ _3\"></span>pogruppo <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>accanto<span class=\"_ _3\"></span>namenti <span class=\"_ _28\"> </span>per<span class=\"_ _3\"></span> premialit\u00e0 MBO ed L<span class=\"_ _3\"></span>TI dei key manage<span class=\"_ _3\"></span>rs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-658": {
   "value": "NOTA 15. Altre <span class=\"_ _2\"></span>passivit\u00e0 non correnti <table class=\"s w3d8 h229\" id=\"_40d54891-d10d-4be3-a589-933aef88f8eb\"><tr><td class=\"c x181 y141c wa h30\"><div class=\"t m0 xa h14 ybe1 ffa fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff6\"> </span></div></td><td class=\"c x1d9 y141c w152 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1e6 y141c w152 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1bb y141c w153 h30\"><div class=\"t m0 xa h14 ybe1 ff6 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y141d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1d9 y141d w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">725  </div></td><td class=\"c x1e6 y141d w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">548  </div></td><td class=\"c x1bb y141d w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">177  </div></td></tr></table>La v<span class=\"_ _2\"></span>oc<span class=\"_ _3\"></span>e \u201cAltre <span class=\"_ _2\"></span>passivit\u00e0 non <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orrenti\u201d ri<span class=\"_ _2\"></span>sul<span class=\"_ _3\"></span>ta pari <span class=\"_ _b\"></span>ad<span class=\"_ _3\"></span> euro <span class=\"ff1\">725 <span class=\"_ _2\"></span>miglia<span class=\"_ _3\"></span>ia <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> 31 <span class=\"_ _2\"></span>dicembre 2024, <span class=\"_ _2\"></span>con un <span class=\"ls20\">in</span>cremento </span>di <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span>77 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>rispetto <span class=\"_ _28\"> </span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2023, <span class=\"_ _28\"></span>legato <span class=\"_ _28\"> </span>al<span class=\"ff9\">l\u2019incremento<span class=\"_ _3\"></span></span> <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>risconti <span class=\"_ _28\"></span>passivi <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _28\"></span>proventi <span class=\"_ _28\"></span>e contributi destinati ad ess<span class=\"_ _3\"></span>ere rilasciati a<span class=\"_ _3\"></span> conto econom<span class=\"_ _3\"></span>ico nei futuri eserc<span class=\"_ _3\"></span>izi.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-722": {
   "value": "NOTA 17. Fondi<span class=\"_ _2\"></span>  <table class=\"s w3da h22b\" id=\"_078168a6-04fb-4329-8e28-77e446cee199\"><tr><td class=\"c x181 y1420 wa h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1420 w173 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y1420 w173 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x22f y1420 w15 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1421 wa h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo per restituzione parco contenitori </div></td><td class=\"c x1d9 y1421 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">4.477  </div></td><td class=\"c x1e6 y1421 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.892  </div></td><td class=\"c x22f y1421 w15 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">585  </div></td></tr><tr><td class=\"c x181 y1422 wa h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Fondi per rischi ed oneri </div></td><td class=\"c x1d9 y1422 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">667  </div></td><td class=\"c x1e6 y1422 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.056  </div></td><td class=\"c x22f y1422 w15 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(389) </div></td></tr><tr><td class=\"c x181 y1423 wa h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Fondi </div></td><td class=\"c x1d9 y1423 w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">5.144  </div></td><td class=\"c x1e6 y1423 w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">4.948  </div></td><td class=\"c x22f y1423 w15 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">196  </div></td></tr></table>La voce \u201cFondi\u201d <span class=\"ff1\">comprende stanziamenti effettu<span class=\"_ _3\"></span>ati in <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>unzione di contenziosi in essere al 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4 in<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>varie societ\u00e0 d<span class=\"_ _3\"></span>el Gruppo, fr<span class=\"_ _3\"></span>utto di stim<span class=\"_ _3\"></span>e accurate da<span class=\"_ _3\"></span> parte degl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _3\"></span> nonch\u00e9 <span class=\"_ _3\"></span>il fondo cost<span class=\"_ _3\"></span>ituito per<span class=\"_ _89\"> </span> le p<span class=\"_ _2\"></span>rev<span class=\"_ _3\"></span>iste spese <span class=\"_ _2\"></span>di manutenzione da <span class=\"ff9\">sostenersi <span class=\"_ _2\"></span>al momento della restituzione <span class=\"_ _2\"></span>dei contenitori usati <span class=\"_ _2\"></span>nell\u2019attivit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>di trasporto navale al t<span class=\"_ _3\"></span>ermine del cont<span class=\"_ _3\"></span>ratto.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Nel <span class=\"_ _8\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>Fondo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>restituzione <span class=\"_ _8\"></span>contenitori <span class=\"_ _3\"></span>si <span class=\"_ _8\"></span>incrementa <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5<span class=\"ls65\">85</span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>effetto de<span class=\"ff9 ls0\">ll\u2019accantonamento di co<span class=\"_ _3\"></span>mpetenza di euro<span class=\"_ _3\"></span><span class=\"ff1\"> 867 <span class=\"_ _3\"></span>migliaia ed utilizz<span class=\"_ _3\"></span>i per euro 2<span class=\"_ _3\"></span><span class=\"ls65\">82</span> migliaia<span class=\"ls1d\">. </span> </span></span>Gli accantonamenti iscritti nei fondi, <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he rappresentano la stima degli <span class=\"_ _2\"></span>esborsi futuri elaborati anche sulla base dell\u2019esperienza <span class=\"_ _8\"></span>storica, <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>soggettati <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tuariale <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _8\"></span>l\u2019effetto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>ritenuto trascurabile nel bilancio c<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>nsolidato. Per quanto invece concerne<span class=\"_ _3\"></span> i fondi rischi <span class=\"_ _3\"></span>ed oneri la m<span class=\"_ _3\"></span>ovimentazione \u00e8 frut<span class=\"_ _3\"></span>to di accantonamenti per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">223</span> migliaia<span class=\"ls1d\">, <span class=\"_ _28\"> </span></span>utilizzi <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span><span class=\"ls28\">449</span> <span class=\"_ _2b\"> </span>migliaia<span class=\"ls1d\">. <span class=\"_ _28\"> </span></span><span class=\"ff9\">Per<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fondi <span class=\"_ _2b\"> </span>rischi <span class=\"_ _2b\"> </span>occorre <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>egnalare <span class=\"_ _2b\"> </span>l\u2019accant<span class=\"_ _3\"></span>onamento <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>129 </span>migliaia per<span class=\"_ _3\"></span> la <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>dei co<span class=\"_ _3\"></span>sti che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo dovr\u00e0<span class=\"_ _3\"></span> anc<span class=\"_ _3\"></span>ora so<span class=\"_ _3\"></span>stenere p<span class=\"_ _3\"></span>er la <span class=\"_ _3\"></span>chiusur<span class=\"_ _3\"></span>a del <span class=\"_ _3\"></span>magazzino <span class=\"_ _3\"></span>francese<span class=\"_ _3\"></span> di Solgne, decisione <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he comporter\u00e0 una <span class=\"_ _2\"></span>mi<span class=\"_ _3\"></span>gliore efficienza del <span class=\"_ _2\"></span>bu<span class=\"_ _3\"></span>siness della soc<span class=\"_ _3\"></span>iet\u00e0 francese. Si ricorda <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me il principio IAS 37 prevede che gli amministratori debb<span class=\"_ _3\"></span>ano effettuare acca<span class=\"_ _3\"></span>ntonament<span class=\"_ _3\"></span>i a bilancio nel solo caso in cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>ritenuto probabile <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>quantificabile, <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalit\u00e0 qui<span class=\"_ _2\"></span>nd<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>esprimer<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>situazione <span class=\"_ _2\"></span>pi\u00f9<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>veritiera e <span class=\"_ _f\"></span>corretta, <span class=\"_ _28\"></span>mentre <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>altri <span class=\"_ _f\"></span>risc<span class=\"_ _3\"></span>hi <span class=\"_ _f\"></span>privi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tale <span class=\"_ _28\"></span>caratteristica <span class=\"_ _f\"></span>i <span class=\"_ _28\"></span>principi <span class=\"_ _f\"></span>contabil<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>interna<span class=\"_ _8\"></span>zional<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>escludono l\u2019appostazione di fond<span class=\"_ _3\"></span>i con una pura mot<span class=\"_ _3\"></span>ivazione \u201cpru<span class=\"_ _3\"></span>denziale\u201d.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>(a)<span class=\"ff10\">  </span>Contenzioso fiscale<span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Al <span class=\"_ _b\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>ntrollat<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>portoghese <span class=\"_ _2\"></span>Eurof<span class=\"_ _3\"></span>rutas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>inua <span class=\"_ _b\"></span>ad <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>coinvo<span class=\"_ _3\"></span>lta <span class=\"_ _2\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _2\"></span>contenzioso<span class=\"_ _3\"></span> </span></span>avente <span class=\"_ _2d\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>o<span class=\"_ _3\"></span>ggetto <span class=\"_ _1c\"> </span>un <span class=\"_ _2d\"> </span>a<span class=\"_ _3\"></span>vviso <span class=\"_ _1c\"> </span>di <span class=\"_ _2d\"> </span>accertam<span class=\"_ _3\"></span>ento <span class=\"_ _1c\"> </span>fiscale <span class=\"_ _2d\"> </span>rela<span class=\"_ _3\"></span>tivo <span class=\"_ _2d\"> </span>al<span class=\"_ _3\"></span>l\u2019anno <span class=\"_ _1c\"> </span>2014 <span class=\"_ _1c\"> </span>attraverso <span class=\"_ _2d\"> </span>cu<span class=\"_ _3\"></span>i l\u2019amministrazione f<span class=\"_ _3\"></span>iscale po<span class=\"_ _3\"></span>rtoghese accertava <span class=\"_ _3\"></span>presunt<span class=\"_ _3\"></span>ivamente mag<span class=\"_ _3\"></span>giori ricavi <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.677 mi<span class=\"_ _3\"></span>gliaia da  cui  scaturiva  una  maggiore  IVA,  incluso  interessi,  per  euro  111  migliaia.  Come  segnalato<span class=\"_ _3\"></span>  nell<span class=\"_ _3\"></span><span class=\"ls2c\">e </span>precedenti <span class=\"_ _20\"> </span>relazioni  la <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _20\"> </span>aveva <span class=\"_ _20\"> </span>avviato  un <span class=\"_ _2b\"> </span>cont<span class=\"_ _3\"></span>enzioso <span class=\"_ _20\"> </span>avverso  il <span class=\"_ _2b\"> </span>su<span class=\"_ _3\"></span>ddetto  accertamento, <span class=\"_ _20\"> </span>con sospensione <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>degli <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>mporti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>estati, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _f\"></span>esito <span class=\"_ _f\"></span>risul<span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>allo <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>ancora <span class=\"_ _28\"></span>pendente.<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>Si segnala <span class=\"_ _2a\"> </span>che <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>sentenza <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>12 <span class=\"_ _2a\"> </span>febbraio <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>Tribunale <span class=\"_ _2a\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>accolto <span class=\"_ _2a\"> </span>le <span class=\"_ _2a\"> </span>pretese <span class=\"_ _2a\"> </span>della <span class=\"_ _2a\"> </span>Societ\u00e0 <span class=\"_ _2a\"> </span>e<span class=\"_ _3\"></span> l\u2019amministrazione fiscale <span class=\"_ _3\"></span><span class=\"ff1\">\u00e8 ricorsa in a<span class=\"_ _3\"></span>ppello. <span class=\"_ _3\"></span> </span>(b)<span class=\"ff10\"> <span class=\"_ _20\"> </span></span>Contenzioso civil<span class=\"_ _3\"></span>e Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>questa <span class=\"_ _f\"></span>Relazione <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>alcuni <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>ntenziosi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>carattere <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ivilist<span class=\"_ _3\"></span>ico, <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>importo <span class=\"_ _f\"></span>non rilevante, i pi\u00f9 signif<span class=\"_ _3\"></span>icativi dei quali sono qu<span class=\"_ _3\"></span>i di seguito indicati:<span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Come <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prece<span class=\"_ _3\"></span>dente <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>Frut<span class=\"_ _3\"></span>tital<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>continua </span></span>ad <span class=\"_ _3\"></span>essere<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>coinvolt<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>gi<span class=\"_ _3\"></span>udizio <span class=\"_ _3\"></span>promosso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>Sun <span class=\"_ _8\"></span>World <span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>contro <span class=\"_ _8\"></span>CONAD <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>Tropico <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ini dell\u2019accertamento <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>pretesa <span class=\"_ _3\"></span>violazione<span class=\"_ _3\"></span> di u<span class=\"_ _3\"></span>n b<span class=\"_ _3\"></span>revetto<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>variet\u00e0 <span class=\"_ _3\"></span>vegetale <span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un seg<span class=\"_ _3\"></span>no dist<span class=\"_ _3\"></span>intivo di<span class=\"_ _3\"></span> titolarit\u00e0 <span class=\"_ _28\"></span>dell\u2019attrice <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ell\u2019asserita <span class=\"_ _28\"></span>commissione <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>at<span class=\"_ _3\"></span><span class=\"ff1\">ti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>concorrenza <span class=\"_ _28\"></span>sleale <span class=\"_ _28\"></span>ex <span class=\"_ _28\"></span>art. <span class=\"_ _f\"></span>2598 <span class=\"_ _28\"> </span>n. <span class=\"_ _28\"></span>1, <span class=\"_ _28\"></span>2 <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>3 </span>cod.civ., <span class=\"_ _3\"></span>relativam<span class=\"_ _3\"></span>ente al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quale <span class=\"_ _8\"></span>con l<span class=\"_ _3\"></span>a s<span class=\"_ _3\"></span>entenza<span class=\"_ _3\"></span>  <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>aprile <span class=\"_ _8\"></span>2023 il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Tribunale <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>respinto <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>domand<span class=\"_ _3\"></span>e proposte d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>attrice<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>richiedendole <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ifusione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>spes<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a favor<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>parti<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>osti<span class=\"_ _8\"></span>tuite. <span class=\"_ _3\"></span>In data <span class=\"_ _f\"></span>12 <span class=\"_ _8\"></span>sette<span class=\"_ _3\"></span>mbre <span class=\"_ _f\"></span>2023 <span class=\"_ _8\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stato <span class=\"_ _f\"></span>proposto <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>ppello<span class=\"_ _3\"></span><span class=\"ls19\">; <span class=\"_ _f\"></span></span>il <span class=\"_ _f\"></span>giudice <span class=\"_ _f\"></span>relatore, <span class=\"_ _f\"></span>visti <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>scri<span class=\"_ _3\"></span>tti <span class=\"_ _f\"></span>difensivi <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>inali, <span class=\"_ _f\"></span>ha rimesso la causa i<span class=\"_ _2\"></span>n decisione per riferirne al Collegi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>. Siamo in attesa della <span class=\"_ _2\"></span>pubb<span class=\"_ _3\"></span>licazione della sentenza di appello.   -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Nel <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff9\">dell\u2019u<span class=\"_ _3\"></span>ltimo <span class=\"_ _8\"></span>biennio <span class=\"_ _f\"></span></span>la <span class=\"_ _8\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _8\"></span>Fruttital <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>stata <span class=\"_ _f\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>serie <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cause <span class=\"_ _8\"></span>instau<span class=\"_ _3\"></span>rate <span class=\"_ _8\"></span>nei <span class=\"_ _f\"></span>suoi </span></span>confronti da <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>lavoratori<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he avevano<span class=\"_ _3\"></span> svolto <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>lavorat<span class=\"_ _3\"></span>iva nell\u2019amb<span class=\"_ _3\"></span>ito dell\u2019a<span class=\"_ _3\"></span>ppalto<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _3\"></span>intercorso tra<span class=\"_ _3\"></span> </span>Fruttital S<span class=\"_ _3\"></span>.r.l. ed alcune <span class=\"_ _3\"></span>cooperative <span class=\"_ _3\"></span>presso <span class=\"_ _8\"></span>i vari maga<span class=\"_ _3\"></span>zzini di Frut<span class=\"_ _3\"></span>tital. La <span class=\"_ _3\"></span>pretesa<span class=\"_ _3\"></span> avanzata <span class=\"_ _3\"></span>riguardava una richiesta di<span class=\"_ _2\"></span> costituzion<span class=\"_ _3\"></span>e di <span class=\"_ _2\"></span>un rapporto di <span class=\"_ _2\"></span>lavoro<span class=\"_ _3\"></span> subordinato che Fruttital <span class=\"_ _2\"></span>ha<span class=\"_ _3\"></span> respinto, <span class=\"_ _2\"></span>stant<span class=\"_ _3\"></span>e anche<span class=\"_ _89\"> </span> il venir meno dell\u2019operativit\u00e0 del magazzino, cercando una soluzione negoziale, trovata ed attuata con la maggior <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ricorrenti, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>spesat<span class=\"_ _3\"></span>o. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembr<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>pendente una minima parte di t<span class=\"_ _3\"></span>ali contenziosi, <span class=\"_ _3\"></span>ritenendo <span class=\"_ _3\"></span>il fondo residuo anc<span class=\"_ _3\"></span>ora capiente.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-659": {
   "value": "NOTA 17. Fondi<span class=\"_ _2\"></span>  <table class=\"s w3da h22b\" id=\"_078168a6-04fb-4329-8e28-77e446cee199\"><tr><td class=\"c x181 y1420 wa h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1420 w173 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y1420 w173 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x22f y1420 w15 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1421 wa h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Fondo per restituzione parco contenitori </div></td><td class=\"c x1d9 y1421 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">4.477  </div></td><td class=\"c x1e6 y1421 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">3.892  </div></td><td class=\"c x22f y1421 w15 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">585  </div></td></tr><tr><td class=\"c x181 y1422 wa h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Fondi per rischi ed oneri </div></td><td class=\"c x1d9 y1422 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">667  </div></td><td class=\"c x1e6 y1422 w173 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.056  </div></td><td class=\"c x22f y1422 w15 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(389) </div></td></tr><tr><td class=\"c x181 y1423 wa h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Fondi </div></td><td class=\"c x1d9 y1423 w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">5.144  </div></td><td class=\"c x1e6 y1423 w173 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">4.948  </div></td><td class=\"c x22f y1423 w15 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">196  </div></td></tr></table>La voce \u201cFondi\u201d <span class=\"ff1\">comprende stanziamenti effettu<span class=\"_ _3\"></span>ati in <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>unzione di contenziosi in essere al 31 <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>icembre 202<span class=\"_ _3\"></span>4 in<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>varie societ\u00e0 d<span class=\"_ _3\"></span>el Gruppo, fr<span class=\"_ _3\"></span>utto di stim<span class=\"_ _3\"></span>e accurate da<span class=\"_ _3\"></span> parte degl<span class=\"_ _3\"></span>i Amministratori<span class=\"_ _3\"></span> nonch\u00e9 <span class=\"_ _3\"></span>il fondo cost<span class=\"_ _3\"></span>ituito per<span class=\"_ _89\"> </span> le p<span class=\"_ _2\"></span>rev<span class=\"_ _3\"></span>iste spese <span class=\"_ _2\"></span>di manutenzione da <span class=\"ff9\">sostenersi <span class=\"_ _2\"></span>al momento della restituzione <span class=\"_ _2\"></span>dei contenitori usati <span class=\"_ _2\"></span>nell\u2019attivit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>di trasporto navale al t<span class=\"_ _3\"></span>ermine del cont<span class=\"_ _3\"></span>ratto.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> Nel <span class=\"_ _8\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>Fondo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>restituzione <span class=\"_ _8\"></span>contenitori <span class=\"_ _3\"></span>si <span class=\"_ _8\"></span>incrementa <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>netti <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span>5<span class=\"ls65\">85</span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>effetto de<span class=\"ff9 ls0\">ll\u2019accantonamento di co<span class=\"_ _3\"></span>mpetenza di euro<span class=\"_ _3\"></span><span class=\"ff1\"> 867 <span class=\"_ _3\"></span>migliaia ed utilizz<span class=\"_ _3\"></span>i per euro 2<span class=\"_ _3\"></span><span class=\"ls65\">82</span> migliaia<span class=\"ls1d\">. </span> </span></span>Gli accantonamenti iscritti nei fondi, <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he rappresentano la stima degli <span class=\"_ _2\"></span>esborsi futuri elaborati anche sulla base dell\u2019esperienza <span class=\"_ _8\"></span>storica, <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>soggettati <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tuariale <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _8\"></span>l\u2019effetto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>ritenuto trascurabile nel bilancio c<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>nsolidato. Per quanto invece concerne<span class=\"_ _3\"></span> i fondi rischi <span class=\"_ _3\"></span>ed oneri la m<span class=\"_ _3\"></span>ovimentazione \u00e8 frut<span class=\"_ _3\"></span>to di accantonamenti per euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">223</span> migliaia<span class=\"ls1d\">, <span class=\"_ _28\"> </span></span>utilizzi <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span><span class=\"ls28\">449</span> <span class=\"_ _2b\"> </span>migliaia<span class=\"ls1d\">. <span class=\"_ _28\"> </span></span><span class=\"ff9\">Per<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fondi <span class=\"_ _2b\"> </span>rischi <span class=\"_ _2b\"> </span>occorre <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>egnalare <span class=\"_ _2b\"> </span>l\u2019accant<span class=\"_ _3\"></span>onamento <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>129 </span>migliaia per<span class=\"_ _3\"></span> la <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>dei co<span class=\"_ _3\"></span>sti che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo dovr\u00e0<span class=\"_ _3\"></span> anc<span class=\"_ _3\"></span>ora so<span class=\"_ _3\"></span>stenere p<span class=\"_ _3\"></span>er la <span class=\"_ _3\"></span>chiusur<span class=\"_ _3\"></span>a del <span class=\"_ _3\"></span>magazzino <span class=\"_ _3\"></span>francese<span class=\"_ _3\"></span> di Solgne, decisione <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he comporter\u00e0 una <span class=\"_ _2\"></span>mi<span class=\"_ _3\"></span>gliore efficienza del <span class=\"_ _2\"></span>bu<span class=\"_ _3\"></span>siness della soc<span class=\"_ _3\"></span>iet\u00e0 francese. Si ricorda <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>me il principio IAS 37 prevede che gli amministratori debb<span class=\"_ _3\"></span>ano effettuare acca<span class=\"_ _3\"></span>ntonament<span class=\"_ _3\"></span>i a bilancio nel solo caso in cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>ritenuto probabile <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>quantificabile, <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalit\u00e0 qui<span class=\"_ _2\"></span>nd<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>esprimer<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>situazione <span class=\"_ _2\"></span>pi\u00f9<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>veritiera e <span class=\"_ _f\"></span>corretta, <span class=\"_ _28\"></span>mentre <span class=\"_ _f\"></span>per <span class=\"_ _28\"></span>gli <span class=\"_ _f\"></span>altri <span class=\"_ _f\"></span>risc<span class=\"_ _3\"></span>hi <span class=\"_ _f\"></span>privi <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>tale <span class=\"_ _28\"></span>caratteristica <span class=\"_ _f\"></span>i <span class=\"_ _28\"></span>principi <span class=\"_ _f\"></span>contabil<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>interna<span class=\"_ _8\"></span>zional<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>escludono l\u2019appostazione di fond<span class=\"_ _3\"></span>i con una pura mot<span class=\"_ _3\"></span>ivazione \u201cpru<span class=\"_ _3\"></span>denziale\u201d.<span class=\"_ _8\"></span><span class=\"ff1\"> </span>(a)<span class=\"ff10\">  </span>Contenzioso fiscale<span class=\"_ _3\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Al <span class=\"_ _b\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>ntrollat<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>portoghese <span class=\"_ _2\"></span>Eurof<span class=\"_ _3\"></span>rutas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>inua <span class=\"_ _b\"></span>ad <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>coinvo<span class=\"_ _3\"></span>lta <span class=\"_ _2\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _2\"></span>contenzioso<span class=\"_ _3\"></span> </span></span>avente <span class=\"_ _2d\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>o<span class=\"_ _3\"></span>ggetto <span class=\"_ _1c\"> </span>un <span class=\"_ _2d\"> </span>a<span class=\"_ _3\"></span>vviso <span class=\"_ _1c\"> </span>di <span class=\"_ _2d\"> </span>accertam<span class=\"_ _3\"></span>ento <span class=\"_ _1c\"> </span>fiscale <span class=\"_ _2d\"> </span>rela<span class=\"_ _3\"></span>tivo <span class=\"_ _2d\"> </span>al<span class=\"_ _3\"></span>l\u2019anno <span class=\"_ _1c\"> </span>2014 <span class=\"_ _1c\"> </span>attraverso <span class=\"_ _2d\"> </span>cu<span class=\"_ _3\"></span>i l\u2019amministrazione f<span class=\"_ _3\"></span>iscale po<span class=\"_ _3\"></span>rtoghese accertava <span class=\"_ _3\"></span>presunt<span class=\"_ _3\"></span>ivamente mag<span class=\"_ _3\"></span>giori ricavi <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.677 mi<span class=\"_ _3\"></span>gliaia da  cui  scaturiva  una  maggiore  IVA,  incluso  interessi,  per  euro  111  migliaia.  Come  segnalato<span class=\"_ _3\"></span>  nell<span class=\"_ _3\"></span><span class=\"ls2c\">e </span>precedenti <span class=\"_ _20\"> </span>relazioni  la <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _20\"> </span>aveva <span class=\"_ _20\"> </span>avviato  un <span class=\"_ _2b\"> </span>cont<span class=\"_ _3\"></span>enzioso <span class=\"_ _20\"> </span>avverso  il <span class=\"_ _2b\"> </span>su<span class=\"_ _3\"></span>ddetto  accertamento, <span class=\"_ _20\"> </span>con sospensione <span class=\"_ _f\"></span>del <span class=\"_ _28\"></span>pagamento <span class=\"_ _28\"></span>degli <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>mporti <span class=\"_ _f\"></span>cont<span class=\"_ _3\"></span>estati, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _f\"></span>esito <span class=\"_ _f\"></span>risul<span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>allo <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _f\"></span>ancora <span class=\"_ _28\"></span>pendente.<span class=\"_ _8\"></span> <span class=\"_ _f\"></span>Si segnala <span class=\"_ _2a\"> </span>che <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>sentenza <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>12 <span class=\"_ _2a\"> </span>febbraio <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>Tribunale <span class=\"_ _2a\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>accolto <span class=\"_ _2a\"> </span>le <span class=\"_ _2a\"> </span>pretese <span class=\"_ _2a\"> </span>della <span class=\"_ _2a\"> </span>Societ\u00e0 <span class=\"_ _2a\"> </span>e<span class=\"_ _3\"></span> l\u2019amministrazione fiscale <span class=\"_ _3\"></span><span class=\"ff1\">\u00e8 ricorsa in a<span class=\"_ _3\"></span>ppello. <span class=\"_ _3\"></span> </span>(b)<span class=\"ff10\"> <span class=\"_ _20\"> </span></span>Contenzioso civil<span class=\"_ _3\"></span>e Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>questa <span class=\"_ _f\"></span>Relazione <span class=\"_ _f\"></span>sono <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _f\"></span>alcuni <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>ntenziosi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>carattere <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ivilist<span class=\"_ _3\"></span>ico, <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>importo <span class=\"_ _f\"></span>non rilevante, i pi\u00f9 signif<span class=\"_ _3\"></span>icativi dei quali sono qu<span class=\"_ _3\"></span>i di seguito indicati:<span class=\"_ _8\"></span> -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Come <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>nella<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>prece<span class=\"_ _3\"></span>dente <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>Frut<span class=\"_ _3\"></span>tital<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>continua </span></span>ad <span class=\"_ _3\"></span>essere<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>coinvolt<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _3\"></span>gi<span class=\"_ _3\"></span>udizio <span class=\"_ _3\"></span>promosso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>Sun <span class=\"_ _8\"></span>World <span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>contro <span class=\"_ _8\"></span>CONAD <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>Tropico <span class=\"_ _8\"></span>S.r.l. <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ini dell\u2019accertamento <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>pretesa <span class=\"_ _3\"></span>violazione<span class=\"_ _3\"></span> di u<span class=\"_ _3\"></span>n b<span class=\"_ _3\"></span>revetto<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>variet\u00e0 <span class=\"_ _3\"></span>vegetale <span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>un seg<span class=\"_ _3\"></span>no dist<span class=\"_ _3\"></span>intivo di<span class=\"_ _3\"></span> titolarit\u00e0 <span class=\"_ _28\"></span>dell\u2019attrice <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ell\u2019asserita <span class=\"_ _28\"></span>commissione <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>at<span class=\"_ _3\"></span><span class=\"ff1\">ti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>concorrenza <span class=\"_ _28\"></span>sleale <span class=\"_ _28\"></span>ex <span class=\"_ _28\"></span>art. <span class=\"_ _f\"></span>2598 <span class=\"_ _28\"> </span>n. <span class=\"_ _28\"></span>1, <span class=\"_ _28\"></span>2 <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>3 </span>cod.civ., <span class=\"_ _3\"></span>relativam<span class=\"_ _3\"></span>ente al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quale <span class=\"_ _8\"></span>con l<span class=\"_ _3\"></span>a s<span class=\"_ _3\"></span>entenza<span class=\"_ _3\"></span>  <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>aprile <span class=\"_ _8\"></span>2023 il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Tribunale <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>respinto <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>domand<span class=\"_ _3\"></span>e proposte d<span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>attrice<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>richiedendole <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ifusione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>spes<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a favor<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>parti<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>osti<span class=\"_ _8\"></span>tuite. <span class=\"_ _3\"></span>In data <span class=\"_ _f\"></span>12 <span class=\"_ _8\"></span>sette<span class=\"_ _3\"></span>mbre <span class=\"_ _f\"></span>2023 <span class=\"_ _8\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stato <span class=\"_ _f\"></span>proposto <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>ppello<span class=\"_ _3\"></span><span class=\"ls19\">; <span class=\"_ _f\"></span></span>il <span class=\"_ _f\"></span>giudice <span class=\"_ _f\"></span>relatore, <span class=\"_ _f\"></span>visti <span class=\"_ _f\"></span>gli <span class=\"_ _8\"></span>scri<span class=\"_ _3\"></span>tti <span class=\"_ _f\"></span>difensivi <span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>inali, <span class=\"_ _f\"></span>ha rimesso la causa i<span class=\"_ _2\"></span>n decisione per riferirne al Collegi<span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>. Siamo in attesa della <span class=\"_ _2\"></span>pubb<span class=\"_ _3\"></span>licazione della sentenza di appello.   -<span class=\"ff10\"> <span class=\"_ _24\"> </span><span class=\"ff1\">Nel <span class=\"_ _8\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ff9\">dell\u2019u<span class=\"_ _3\"></span>ltimo <span class=\"_ _8\"></span>biennio <span class=\"_ _f\"></span></span>la <span class=\"_ _8\"></span>soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _8\"></span>Fruttital <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _8\"></span>stata <span class=\"_ _f\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _f\"></span>serie <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cause <span class=\"_ _8\"></span>instau<span class=\"_ _3\"></span>rate <span class=\"_ _8\"></span>nei <span class=\"_ _f\"></span>suoi </span></span>confronti da <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>lavoratori<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he avevano<span class=\"_ _3\"></span> svolto <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>lavorat<span class=\"_ _3\"></span>iva nell\u2019amb<span class=\"_ _3\"></span>ito dell\u2019a<span class=\"_ _3\"></span>ppalto<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _3\"></span>intercorso tra<span class=\"_ _3\"></span> </span>Fruttital S<span class=\"_ _3\"></span>.r.l. ed alcune <span class=\"_ _3\"></span>cooperative <span class=\"_ _3\"></span>presso <span class=\"_ _8\"></span>i vari maga<span class=\"_ _3\"></span>zzini di Frut<span class=\"_ _3\"></span>tital. La <span class=\"_ _3\"></span>pretesa<span class=\"_ _3\"></span> avanzata <span class=\"_ _3\"></span>riguardava una richiesta di<span class=\"_ _2\"></span> costituzion<span class=\"_ _3\"></span>e di <span class=\"_ _2\"></span>un rapporto di <span class=\"_ _2\"></span>lavoro<span class=\"_ _3\"></span> subordinato che Fruttital <span class=\"_ _2\"></span>ha<span class=\"_ _3\"></span> respinto, <span class=\"_ _2\"></span>stant<span class=\"_ _3\"></span>e anche<span class=\"_ _89\"> </span> il venir meno dell\u2019operativit\u00e0 del magazzino, cercando una soluzione negoziale, trovata ed attuata con la maggior <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ricorrenti, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>cui<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>spesat<span class=\"_ _3\"></span>o. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembr<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>202<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>risul<span class=\"_ _3\"></span>ta <span class=\"_ _8\"></span>ancora <span class=\"_ _8\"></span>pendente una minima parte di t<span class=\"_ _3\"></span>ali contenziosi, <span class=\"_ _3\"></span>ritenendo <span class=\"_ _3\"></span>il fondo residuo anc<span class=\"_ _3\"></span>ora capiente.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-660": {
   "value": "NOTA 18<span class=\"ls9e\">. </span>Bene<span class=\"_ _2\"></span>fici ai dipendenti In allegato la mo<span class=\"_ _3\"></span>vimentazione del<span class=\"_ _3\"></span>la passivit\u00e0 b<span class=\"_ _3\"></span>enefici a<span class=\"_ _3\"></span>i dipendenti<span class=\"_ _3\"></span> al <span class=\"ls13\">31</span> dicembre <span class=\"ls26\">20<span class=\"_ _3\"></span></span>24.<table class=\"s w3db h22c\" id=\"_50575ddb-7186-491e-9bcb-4a9f8a5f50bf\"><tr><td class=\"c x181 y1424 wa h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1424 w25 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Benefici ai dipendenti </div></td></tr><tr><td class=\"c x181 y1425 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2023 </div></td><td class=\"c x1d9 y1425 w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">8.963  </div></td></tr><tr><td class=\"c x181 y1426 wa h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Movimenti del periodo: </div></td><td></td></tr><tr><td class=\"c x181 y1427 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x1d9 y1427 w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">659  </div></td></tr><tr><td class=\"c x181 y1428 wa h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Indennit\u00e0 anticipate/liquidate nel periodo </div></td><td class=\"c x1d9 y1428 w25 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(625) </div></td></tr><tr><td class=\"c x181 y1429 wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost </div></td><td class=\"c x1d9 y1429 w25 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">334 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y142a wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Utili/perdite attuariale </div></td><td class=\"c x1d9 y142a w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(268) </div></td></tr><tr><td class=\"c x181 y142b wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Variazione area di consolidamento </div></td><td class=\"c x1d9 y142b w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y142c wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Riclassifiche ed altre variazioni </div></td><td class=\"c x1d9 y142c w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">448  </div></td></tr><tr><td class=\"c x181 y142d wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Saldo al 31.12.2024 </div></td><td class=\"c x1d9 y142d w25 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">9.510  </div></td></tr></table>Il <span class=\"_ _3\"></span>Fond<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>benefici <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ipendenti <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omprende <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>obb<span class=\"_ _3\"></span>ligazioni <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>benefici <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>favor<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>dipendenti <span class=\"_ _8\"></span>successivi<span class=\"_ _89\"> </span>alla <span class=\"_ _8\"></span>cessazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rapporto <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span>voro <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>altri <span class=\"_ _3\"></span>be<span class=\"_ _3\"></span>nefici <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>termine<span class=\"_ _8\"></span>. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>modalit\u00e0 <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>benefici<span class=\"_ _89\"> </span>sono <span class=\"_ _3\"></span>garantiti <span class=\"_ _8\"></span>varia <span class=\"_ _3\"></span>second<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ndizioni <span class=\"_ _3\"></span>legali<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>economic<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ati <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>Gruppo<span class=\"_ _89\"> </span>operano.  I  benefici <span class=\"_ _20\"> </span>solitamente  sono  basati  sulla  r<span class=\"_ _2\"></span>emuneraz<span class=\"_ _3\"></span>ione  e <span class=\"_ _20\"> </span>gli  anni  di <span class=\"_ _20\"> </span>servizio  ai  dipendenti. <span class=\"_ _20\"> </span>Le<span class=\"_ _89\"> </span>obbligazioni <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>riferiscono <span class=\"_ _2b\"> </span>ai <span class=\"_ _28\"></span>dipendenti <span class=\"_ _28\"> </span>attivi. <span class=\"_ _2b\"> </span> <span class=\"_ _28\"> </span>La <span class=\"_ _28\"> </span>pa<span class=\"_ _3\"></span>ssivit\u00e0 <span class=\"_ _28\"> </span>relativa <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>fon<span class=\"_ _3\"></span>do <span class=\"_ _2b\"> </span>per <span class=\"_ _28\"> </span>benefici <span class=\"_ _28\"> </span>ai <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span>pendenti <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>riferisce <span class=\"_ _8\"></span>alle <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _8\"></span>italian<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>est<span class=\"_ _3\"></span>ere <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>conformit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _8\"></span>normative <span class=\"_ _8\"></span>nazionali, <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>include<span class=\"_ _89\"> </span>sostanzialmente <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>indennit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>rapporto <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>lavoro <span class=\"_ _8\"></span>maturat<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>dal <span class=\"_ _8\"></span>personale <span class=\"_ _8\"></span>in <span class=\"_ _f\"></span>servizio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _f\"></span>dicembre, <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>netto  delle <span class=\"_ _20\"> </span>anticipazioni <span class=\"_ _20\"> </span>concesse  ai <span class=\"_ _20\"> </span>dipendenti.<span class=\"_ _3\"></span>  In <span class=\"_ _20\"> </span>applicazione  dello <span class=\"_ _20\"> </span>IAS <span class=\"_ _20\"> </span>19,  il <span class=\"_ _20\"> </span>Fondo<span class=\"_ _3\"></span>  p<span class=\"_ _2\"></span>er  i <span class=\"_ _20\"> </span>benefici  ai<span class=\"_ _89\"> </span>dipendenti <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>rielab<span class=\"_ _3\"></span>orato <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>metodol<span class=\"_ _3\"></span>ogia <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _2\"></span>attuariale, <span class=\"_ _2\"></span>attraverso <span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>l <span class=\"_ _2\"></span>supporto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>specialista<span class=\"_ _89\"> </span>esterno, ed adeguat<span class=\"_ _3\"></span>o in relazione a<span class=\"_ _3\"></span><span class=\"ff9\">l verif<span class=\"_ _3\"></span>icarsi di eventi c<span class=\"_ _3\"></span>he ne richiedano l\u2019aggior<span class=\"_ _3\"></span>namento.<span class=\"_ _89\"> </span></span>Di <span class=\"_ _8\"></span>se<span class=\"_ _3\"></span>guito <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>illu<span class=\"_ _3\"></span>strate <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>principali <span class=\"_ _8\"></span>ipotesi <span class=\"_ _f\"></span>finanzia<span class=\"_ _3\"></span>rie <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>demograf<span class=\"_ _3\"></span>iche <span class=\"_ _8\"></span>util<span class=\"_ _3\"></span>izzate <span class=\"_ _f\"></span>nel <span class=\"_ _8\"></span>determinare<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>valore<span class=\"_ _89\"> </span>attuale della passivit\u00e0 r<span class=\"_ _3\"></span>elativa al<span class=\"_ _3\"></span> Fondo per<span class=\"_ _3\"></span> i benefici ai d<span class=\"_ _3\"></span>ipendenti<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Tasso di sconto<span class=\"_ _89\"> </span>Italia<span class=\"_ _89\"> </span>3,003%<span class=\"_ _89\"> </span>Francia<span class=\"_ _89\"> </span>AZ France, Capexo 2,784%, Blampin Groupe 2,894%<span class=\"_ _89\"> </span>Portogallo<span class=\"_ _89\"> </span>2,973%<span class=\"_ _89\"> </span>Spagna<span class=\"_ _89\"> </span>3,109% per Indemnizaciones e 3,206% Severance P<span class=\"ls64\">ay<span class=\"_ _89\"> </span></span>Grecia<span class=\"_ _89\"> </span>2,894%<span class=\"_ _89\"> </span>Messico<span class=\"_ _89\"> </span>Acapulco:  Iboox GEMX Aggregate 5-7 as of 31st December 2024_ 10,3374%, Jalisco:<span class=\"_ _89\"> </span>Iboox GEMX Aggregate 7-10 as of 31st December 2024_ 10,4596%<span class=\"_ _89\"> </span>Tasso di inflazione<span class=\"_ _89\"> </span>Italia<span class=\"_ _89\"> </span>2025: 2,1%, 2026 and following: 1,9%<span class=\"_ _89\"> </span>Francia, Grecia, Spagna,<span class=\"_ _89\"> </span>Portogallo<span class=\"_ _89\"> </span>Incluso nel tasso di incremento delle retribuzioni tranne Messico<span class=\"_ _89\"> </span>Messico<span class=\"_ _89\"> </span>n.a.<div class=\"c w176 hdd gs38\"><div class=\"t m0 x77 h14 yb33 ff4 fs7 fc2 sc0 ls0 ws0\">Probabilit\u00e0 annua di anticipazione al TFR<span class=\"ff6 fc0\"> </span></div></div><div class=\"c w174 h38 gs39\"><div class=\"t m0 x77 h14 y2df ff1 fs7 fc0 sc0 ls0 ws0\">Italia </div></div><div class=\"c w175 h38 gs3a\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls0 ws0\">Cosiarma e Simba 1,5%, Fresco e Fruttital 2,0%, Orsero Servizi 2,5%, Gal<span class=\"_ _2\"></span>an<span class=\"_ _3\"></span>di 3,5% e </div><div class=\"t m0 xa h14 y6e2 ff1 fs7 fc0 sc0 ls0 ws0\">Orsero 4,0%   </div></div><div class=\"c w176 h159 gs3b\"><div class=\"t m0 x77 h14 ycc3 ff4 fs7 fc2 sc0 ls0 ws0\">Percentuale del Fondo TFR richiesta in anticipo<span class=\"ff1 fc0\"> </span></div></div><div class=\"c w174 h30 gs3c\"><div class=\"t m0 x77 h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Italia </div></div><div class=\"c w175 h30 gs3d\"><div class=\"t m0 xa h14 y6e2 ff1 fs7 fc0 sc0 ls0 ws0\">Orsero 56,0%, Cosiarma, Fruttital, Galandi, Orsero Servizi, Simba e Fresco 70,0%    </div></div><div class=\"c w176 h156 gs3e\"><div class=\"t m0 x77 h14 ycc7 ff4 fs7 fc2 sc0 ls0 ws0\">Tasso di incremento delle retribuzioni<span class=\"ff6 fc0\"> </span></div></div><div class=\"c w174 h156 gs3f\"><div class=\"t m0 x77 h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Italia  </div></div><div class=\"c w175 h156 gs40\"><div class=\"t m0 xa h14 y752 ff1 fs7 fc0 sc0 ls0 ws0\">Equal to inflation  </div></div><div class=\"c w174 h11f gs41\"><div class=\"t m0 x77 h14 yab3 ff1 fs7 fc0 sc0 ls0 ws0\">Francia, Portogallo, Spagna, </div><div class=\"t m0 x77 h14 y6e2 ff1 fs7 fc0 sc0 ls0 ws0\">Grecia </div></div><div class=\"c w175 h11f gs42\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">2025: 2,1%, 2026 and following: 1,9%  </div></div><div class=\"c w174 h156 gs43\"><div class=\"t m0 x77 h14 ycbb ff1 fs7 fc0 sc0 ls0 ws0\">Messico </div></div><div class=\"c w175 h156 gs44\"><div class=\"t m0 xa h14 ycbb ff1 fs7 fc0 sc0 ls0 ws0\">n.a.  </div></div><div class=\"c w174 h156 gs45\"><div class=\"t m0 x77 h14 ybf6 ff4 fs7 fc2 sc0 ls0 ws0\">Tasso di mortalit\u00e0<span class=\"ff6 fc0\">  </span></div></div><div class=\"c w174 h31 gs46\"><div class=\"t m0 x77 h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Italia  </div></div><div class=\"c w175 h31 gs47\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\"> SIMF 2023  </div></div><div class=\"c w174 h30 gs48\"><div class=\"t m0 x77 h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Messico  </div></div><div class=\"c w175 h30 gs49\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\"> Mexico Table 2019  </div></div><div class=\"c w174 h30 gs4a\"><div class=\"t m0 x77 h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Spagna  </div></div><div class=\"c w175 h30 gs4b\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\"> Spanish table 2021  </div></div><div class=\"c w174 h30 gs4c\"><div class=\"t m0 x77 h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Portogallo  </div></div><div class=\"c w175 h30 gs4d\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\"> Portugal Life Table 2023  </div></div><div class=\"c w174 h30 gs4e\"><div class=\"t m0 x77 h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Grecia  </div></div><div class=\"c w175 h30 gs4f\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\"> Greek Life table 2019  </div></div><div class=\"c w174 h30 gs50\"><div class=\"t m0 x77 h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Francia  </div></div><div class=\"c w175 h30 gs51\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\"> France Life Table 2022  </div></div><div class=\"c w174 h156 gs52\"><div class=\"t m0 x77 h14 ycc7 ff4 fs7 fc2 sc0 ls0 ws0\">Accesso alla pensione<span class=\"ff6 fc0\"> </span></div></div><div class=\"c w174 h156 gs53\"><div class=\"t m0 x77 h14 ycbb ff1 fs7 fc0 sc0 ls0 ws0\">Italia  </div></div><div class=\"c w175 h156 gs54\"><div class=\"t m0 xa h14 ycbb ff1 fs7 fc0 sc0 ls0 ws0\"> Requisiti minimi previsti dalle Riforme Monti-Fornero </div></div><div class=\"c w174 h11f gs55\"><div class=\"t m0 x77 h14 yab3 ff1 fs7 fc0 sc0 ls0 ws0\">Portogallo, Spagna, Messico, </div><div class=\"t m0 x77 h14 y6e2 ff1 fs7 fc0 sc0 ls0 ws0\">Grecia, Francia  </div></div><div class=\"c w175 h11f gs56\"><div class=\"t m0 xa h14 y34f ff1 fs7 fc0 sc0 ls0 ws0\"> Requisiti minimi previsti dalla corrente legislazione  </div></div><div class=\"c w176 h159 gs57\"><div class=\"t m0 x77 h14 ycc3 ff4 fs7 fc2 sc0 ls0 ws0\">Percentuale media di uscita del personale<span class=\"ff6 fc0\"> </span></div></div><div class=\"c w174 hde gs58\"><div class=\"t m0 x77 h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">Italia  </div></div><div class=\"c w175 hde gs59\"><div class=\"t m0 xa h14 yab1 ff1 fs7 fc0 sc0 ls0 ws0\">Cosiarma 2,0%, Orsero Servizi 2,5%, Fresco 4,5%, Galandi 6,5%, Orsero 7,0%,<span class=\"_ _2\"></span> </div><div class=\"t m0 xa h14 y6e2 ff1 fs7 fc0 sc0 ls0 ws0\">Fruttital 8,5% e Simba 9,0%  </div></div><div class=\"c w174 h7f gs5a\"><div class=\"t m0 x77 h14 ycbb ff1 fs7 fc0 sc0 ls0 ws0\">Francia  </div></div><div class=\"c w175 h7f gs5b\"><div class=\"t m0 xa h14 ycbb ff1 fs7 fc0 sc0 ls0 ws0\">Blampin Groupe 8,5%, AZ France e Capexo 10,0%  </div></div><div class=\"c w174 h156 gs5c\"><div class=\"t m0 x77 h14 ycbb ff1 fs7 fc0 sc0 ls0 ws0\">Grecia  </div></div><div class=\"c w175 h156 gs5d\"><div class=\"t m0 xa h14 ycbb ff1 fs7 fc0 sc0 ls0 ws0\">White Collar 5,0%, Blue Collar 9,0% </div></div><div class=\"c w174 h11f gs5e\"><div class=\"t m0 x77 h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">Spagna  </div></div><div class=\"c w175 h11f gs5f\"><div class=\"t m0 xa h14 yab3 ff1 fs7 fc0 sc0 ls0 ws0\">Tarragona 4,5%, Barcellona 5,5%, Alicante<span class=\"_ _2\"></span> 5,0<span class=\"_ _3\"></span>%, Siviglia 6,5% e Madrid 8,5%<span class=\"_ _3\"></span> per </div><div class=\"t m0 xa h14 y6e2 ff1 fs7 fc0 sc0 ls0 ws0\">Indemnizaciones e 1% per Severance Pay </div></div><div class=\"c w174 h30 gs60\"><div class=\"t m0 x77 h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\"> Portogallo  </div></div><div class=\"c w175 h30 gs61\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">9,00% </div></div><div class=\"c w174 h30 gs62\"><div class=\"t m0 x77 h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\"> Messico  </div></div><div class=\"c w175 h30 gs63\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Acapulco 7,0%, Jalisco 4,5% </div></div><div class=\"c w2 h0 gs64\"><div class=\"t m0 x1 h2 y327 ff9 fs0 fc0 sc0 ls0 ws0\">L\u2019adeguamento patrimoniale per <span class=\"_ _2\"></span>utili/<span class=\"_ _3\"></span>perdite attuariali accoglie <span class=\"ff1\">un provento attuariale di <span class=\"_ _2\"></span>euro 268<span class=\"_ _3\"></span> migliaia <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> </span></div><div class=\"t m0 x1 h2 y18f ff9 fs0 fc0 sc0 ls0 ws0\">lordo dell\u2019effetto fi<span class=\"_ _2\"></span>sc<span class=\"_ _3\"></span>ale pari <span class=\"_ _2\"></span>ad euro <span class=\"ff1 ls24\">61<span class=\"ls0\"> migliaia legato alle <span class=\"_ _2\"></span>aspettat<span class=\"_ _3\"></span>ive dei <span class=\"_ _2\"></span>rend<span class=\"_ _3\"></span>imenti futuri <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he si <span class=\"_ _2\"></span>attestano<span class=\"_ _3\"></span> su </span></span></div><div class=\"t m0 x1 h2 y328 ff1 fs0 fc0 sc0 ls0 ws0\">livelli superiori r<span class=\"_ _3\"></span>ispetto a<span class=\"ff9\">ll<span class=\"_ _3\"></span>a curva dei tassi di i<span class=\"_ _3\"></span>nteresse rispetto all\u2019anno <span class=\"_ _3\"></span>precedente<span class=\"_ _3\"></span></span><span class=\"ls1b\">. <span class=\"_ _3\"></span></span> </div><div class=\"t m0 x1 h2 y329 ff1 fs0 fc0 sc0 ls0 ws0\">Gli  utili  e  le  perdite  attua<span class=\"_ _3\"></span>riali  sono  iscritti  a <span class=\"_ _e\"> </span>patrimonio  netto<span class=\"_ _3\"></span>  t<span class=\"_ _3\"></span>ramite  il  pros<span class=\"_ _3\"></span>petto  di  conto  econom<span class=\"_ _3\"></span>ico </div><div class=\"t m0 x1 h2 y190 ff1 fs0 fc0 sc0 ls0 ws0\">complessivo ment<span class=\"_ _3\"></span>re l<span class=\"ff9\">\u2019accan<span class=\"_ _3\"></span>tonamento dell\u2019anno \u00e8 <span class=\"_ _3\"></span>iscritto in un\u2019ap<span class=\"_ _3\"></span>posita voce relativa ai \u201cc<span class=\"_ _3\"></span>osti del personale\u201d<span class=\"_ _8\"></span></span>. </div><div class=\"t m0 x1 h3 yccf ff2 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-661": {
   "value": "NOTA 19. Debiti<span class=\"_ _2\"></span> commerciali <table class=\"s w37c h22d\" id=\"_3ba38780-11fd-467c-81bf-96db647d7693\"><tr><td class=\"c x181 y142e w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y142e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y142e w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y142e w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y142f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso fornitori </div></td><td class=\"c x20c y142f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">171.469  </div></td><td class=\"c x182 y142f w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">157.624  </div></td><td class=\"c x20d y142f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.846  </div></td></tr><tr><td class=\"c x188 y11fe w3dc h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso societ\u00e0 del Gruppo non consolidate<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y1430 w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.374  </div></td><td class=\"c x182 y1430 w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.979  </div></td><td class=\"c x20d y1430 w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls33 ws0\">396 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1201 w3dd h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">integralmente<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y126d w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti verso parti correlate </div></td><td class=\"c x20c y126d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">288  </div></td><td class=\"c x182 y126d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">371  </div></td><td class=\"c x20d y126d w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(83) </div></td></tr><tr><td class=\"c x181 y1431 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x20c y1431 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x182 y1431 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">159.973  </div></td><td class=\"c x20d y1431 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">14.159  </div></td></tr></table>Non sono <span class=\"_ _2\"></span>iscritti in bilancio debiti <span class=\"_ _2\"></span>commerc<span class=\"_ _3\"></span>iali di <span class=\"_ _2\"></span>durat<span class=\"_ _3\"></span>a residua superiore <span class=\"_ _2\"></span>ai<span class=\"_ _3\"></span> 5 <span class=\"_ _2\"></span>anni. Al 31 <span class=\"_ _2\"></span>dicemb<span class=\"_ _3\"></span>re 202<span class=\"_ _3\"></span>4 non sono presenti debiti sc<span class=\"_ _3\"></span>aduti di importo si<span class=\"_ _3\"></span>gnificativo.<span class=\"_ _3\"></span> Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posta <span class=\"_ _8\"></span>presenta <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>incremento <span class=\"_ _f\"></span>netto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>4.159 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>frutto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>quasi <span class=\"_ _8\"></span>interamente dell\u2019aumento <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span><span class=\"ff1\">13.84<span class=\"_ _3\"></span>6 <span class=\"_ _f\"></span>migliaia <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _f\"></span>verso <span class=\"_ _f\"></span>fornitori <span class=\"_ _f\"></span></span>e <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ell\u2019aumento <span class=\"_ _f\"></span><span class=\"ff1\">di <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>396 <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>debit<span class=\"_ _3\"></span>i </span>verso societ<span class=\"_ _3\"></span>\u00e0 del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>consolidate i<span class=\"_ _3\"></span>ntegralmen<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>parzialmente <span class=\"_ _3\"></span>compensato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span><span class=\"ls65\">83</span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>dalla<span class=\"_ _3\"></span> riduzione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>debiti <span class=\"_ _f\"></span>verso <span class=\"_ _f\"></span>parti <span class=\"_ _f\"></span>correlate<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _f\"></span></span>Per <span class=\"_ _f\"></span>ragioni <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>miglior <span class=\"_ _f\"></span>comprensibilit\u00e0 <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>debito <span class=\"_ _f\"></span>verso <span class=\"_ _f\"></span>parti correlate  persone  fisiche,  a  fronte  di  stipendi  e/o  compensi  organi  sociali<span class=\"_ _8\"></span>  viene  esposto  nelle  rispettive categorie. <span class=\"_ _3\"></span><span class=\"ff9 ls36\">L\u2019<span class=\"ls0\">aumento <span class=\"_ _3\"></span>dei de<span class=\"_ _3\"></span>biti rispetto <span class=\"_ _3\"></span>al 31<span class=\"_ _3\"></span> dicembre <span class=\"_ _3\"></span>2023 r<span class=\"_ _3\"></span>iflette l\u2019aume<span class=\"_ _3\"></span>nto inte<span class=\"_ _3\"></span>rvenuto ne<span class=\"_ _3\"></span>i prezzi d<span class=\"_ _3\"></span>ei ben<span class=\"_ _3\"></span>i </span></span>e dei<span class=\"_ _2\"></span> servizi per <span class=\"_ _2\"></span>via dell\u2019inflazione<span class=\"_ _3\"></span>, l\u2019incremento<span class=\"ff1\"> dei <span class=\"_ _2\"></span>fatt<span class=\"_ _3\"></span>urati <span class=\"ff9\">e <span class=\"_ _2\"></span>dei relativi costi <span class=\"_ _2\"></span>rispet<span class=\"_ _3\"></span>to all\u2019esercizio <span class=\"_ _2\"></span>precedente<span class=\"_ _8\"></span><span class=\"ff1\"> </span></span></span>ed <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>diversa <span class=\"_ _f\"></span>dinamica <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>volumi <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>pagamenti <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>giorni <span class=\"_ _f\"></span>immediatamente <span class=\"_ _f\"></span>precede<span class=\"_ _3\"></span>nti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>successivi <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>31 dicembre Di seguito la suddivision<span class=\"_ _3\"></span>e dei debiti per area g<span class=\"_ _3\"></span>eografica<span class=\"_ _3\"></span>: <span class=\"_ _3\"></span> <table class=\"s w37c h22e\" id=\"_871d4f6a-f671-47af-98f2-0da07e0b24cd\"><tr><td class=\"c x181 y1432 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1432 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x182 y1432 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td><td class=\"c x20d y1432 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1433 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x20c y1433 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">81.339  </div></td><td class=\"c x182 y1433 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.419  </div></td><td class=\"c x20d y1433 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.919  </div></td></tr><tr><td class=\"c x181 y1434 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Paesi CEE </div></td><td class=\"c x20c y1434 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">88.853  </div></td><td class=\"c x182 y1434 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">81.396  </div></td><td class=\"c x20d y1434 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.457  </div></td></tr><tr><td class=\"c x181 y1435 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Paesi Extra-CEE </div></td><td class=\"c x20c y1435 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.940  </div></td><td class=\"c x182 y1435 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.157  </div></td><td class=\"c x20d y1435 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">783  </div></td></tr><tr><td class=\"c x181 y1436 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x20c y1436 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x182 y1436 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">159.973  </div></td><td class=\"c x20d y1436 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">14.159  </div></td></tr></table>NOTA 21<span class=\"ls9e\">. </span>Altre <span class=\"_ _2\"></span>passivit\u00e0 correnti  <table class=\"s w37c h230\" id=\"_e54aa239-7b00-439f-8dbd-4743fbf00775\"><tr><td class=\"c x181 y143d w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y143d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x182 y143d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td><td class=\"c x20d y143d w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y143e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Verso Enti Pubblici Previdenziali </div></td><td class=\"c x20c y143e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.393  </div></td><td class=\"c x182 y143e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.921  </div></td><td class=\"c x20d y143e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">472  </div></td></tr><tr><td class=\"c x181 y143f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs il personale </div></td><td class=\"c x20c y143f w177 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.698  </div></td><td class=\"c x182 y143f w178 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.301  </div></td><td class=\"c x20d y143f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.603) </div></td></tr><tr><td class=\"c x181 y1440 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti legati ad operazioni per conto terzi </div></td><td class=\"c x20c y1440 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">868  </div></td><td class=\"c x182 y1440 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.202  </div></td><td class=\"c x20d y1440 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(335) </div></td></tr><tr><td class=\"c x181 y1441 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altri debiti </div></td><td class=\"c x20c y1441 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">6.688  </div></td><td class=\"c x182 y1441 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.539  </div></td><td class=\"c x20d y1441 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.149  </div></td></tr><tr><td class=\"c x181 y1442 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ratei e risconti passivi </div></td><td class=\"c x20c y1442 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.375  </div></td><td class=\"c x182 y1442 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">916  </div></td><td class=\"c x20d y1442 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">459  </div></td></tr><tr><td class=\"c x181 y1443 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x20c y1443 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x182 y1443 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.879  </div></td><td class=\"c x20d y1443 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">143  </div></td></tr></table>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff9\">la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAltre <span class=\"_ _2\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _2\"></span>correnti\u201d p<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>esenta <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>increme<span class=\"_ _3\"></span>nto <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>euro <span class=\"ff1\">143 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>dovuto </span></span>principalmente <span class=\"_ _8\"></span>all\u2019increm<span class=\"_ _3\"></span>ento <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>enti <span class=\"_ _f\"></span>pubblici <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>previdenziali <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span><span class=\"ff1\">47<span class=\"_ _3\"></span>2 <span class=\"_ _8\"></span>migliaia<span class=\"_ _3\"></span><span class=\"ls1b\">, </span></span>altri <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>.149 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>rat<span class=\"_ _3\"></span>ei <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>risconti <span class=\"_ _8\"></span>passivi <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>459<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>parz<span class=\"_ _3\"></span>ialmente <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>pensato dalla riduzione p<span class=\"_ _3\"></span>er euro 1.<span class=\"_ _3\"></span>603 miglia<span class=\"_ _3\"></span>ia dei debit<span class=\"_ _3\"></span>i verso il personal<span class=\"_ _3\"></span>e e pe<span class=\"_ _3\"></span>r euro 335 <span class=\"_ _3\"></span>migliaia dei<span class=\"_ _3\"></span> debiti legati<span class=\"_ _3\"></span> ad operazioni <span class=\"_ _2\"></span>per conto <span class=\"_ _2\"></span>terzi. La <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _2\"></span>verso il <span class=\"_ _2\"></span>personale <span class=\"_ _2\"></span>\u00e8 legata <span class=\"_ _2\"></span>essenz<span class=\"_ _3\"></span>ialmente al <span class=\"_ _2\"></span>pagamento <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella premialit\u00e0 <span class=\"_ _8\"></span>LTI <span class=\"_ _8\"></span>pagabile <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>mat<span class=\"_ _3\"></span>urata <span class=\"_ _8\"></span>sugli <span class=\"_ _8\"></span>esercizi <span class=\"_ _8\"></span>2020, <span class=\"_ _8\"></span>2021 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>2022. <span class=\"_ _3\"></span>Si<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>quest\u2019anno, nella <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAlt<span class=\"_ _3\"></span>ri <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ebiti\u201d, <span class=\"_ _2\"></span>\u00e8 ricompreso <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>degli<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>EUA <span class=\"_ _2\"></span>(Ce<span class=\"_ _3\"></span>rtificati <span class=\"_ _2\"></span>CO2)<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>euro 2.107 <span class=\"_ _b\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _2\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> </span>armatoriale <span class=\"_ _8\"></span>dev<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>sotto<span class=\"_ _3\"></span>mettere <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>autorit\u00e0 <span class=\"_ _8\"></span>competent<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>emissioni <span class=\"_ _8\"></span>emesse <span class=\"_ _f\"></span>durante <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>2024 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relazion<span class=\"_ _3\"></span>e all\u2019introduzione <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>norm<span class=\"_ _3\"></span>ativa <span class=\"_ _3\"></span>EU<span class=\"_ _3\"></span><span class=\"ff1\">A-ETS <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>prevede <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>(entro <span class=\"_ _3\"></span>sett<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>2025) <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>onnellate<span class=\"_ _3\"></span> </span>di <span class=\"_ _e\"> </span>CO2 <span class=\"_ _25\"> </span>emesse <span class=\"_ _25\"> </span>nell\u2019a<span class=\"_ _3\"></span>tmosfera <span class=\"_ _25\"> </span>dall<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>navi <span class=\"_ _25\"> </span>p<span class=\"_ _3\"></span><span class=\"ff1\">er <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tratte <span class=\"_ _25\"> </span>rilevanti <span class=\"_ _25\"> </span>(che <span class=\"_ _25\"> </span>tocc<span class=\"_ _3\"></span>ano <span class=\"_ _25\"> </span>il <span class=\"_ _e\"> </span>Med<span class=\"_ _3\"></span>iterraneo) <span class=\"_ _25\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>una </span>percentuale calco<span class=\"_ _3\"></span>lata al 40<span class=\"_ _3\"></span>%. Secondo la<span class=\"_ _3\"></span> normativa q<span class=\"_ _3\"></span>uesta percentual<span class=\"_ _3\"></span>e aumenta <span class=\"_ _3\"></span>al 70% nel 2<span class=\"_ _3\"></span>025 per arr<span class=\"_ _3\"></span>ivare al 100% nel 2026<span class=\"_ _3\"></span>. I <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>verso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>perso<span class=\"_ _3\"></span>nale <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>partite <span class=\"_ _8\"></span>correnti <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>mese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>icembre, <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>onch\u00e9 <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>ferie <span class=\"_ _8\"></span>maturate <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span> non <span class=\"_ _3\"></span>godute, <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>ratei <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>13ma <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4ma <span class=\"_ _3\"></span>mensilit\u00e0 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>premi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _3\"></span>anno <span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>compresi <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>ist<span class=\"_ _3\"></span>ituzionalmen<span class=\"_ _3\"></span>te dovuti agli organici dell<span class=\"_ _3\"></span>e societ\u00e0 francese <span class=\"_ _3\"></span>e messicane <span class=\"_ _3\"></span>in ragione delle r<span class=\"_ _3\"></span>ispettive normative<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Si <span class=\"_ _2\"></span>segnal<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>alla data <span class=\"_ _2\"></span>del 31 <span class=\"_ _2\"></span>dicembre 2024 risulta <span class=\"_ _2\"></span>isc<span class=\"_ _3\"></span>ritto un <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ebito per <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.053 migliaia <span class=\"_ _2\"></span>per MBO <span class=\"_ _2\"></span>202<span class=\"_ _3\"></span>4 della Capogru<span class=\"_ _3\"></span>ppo. Si se<span class=\"_ _3\"></span>gnala<span class=\"_ _3\"></span> nell<span class=\"_ _3\"></span>e altre <span class=\"_ _3\"></span>passivit\u00e0 c<span class=\"_ _3\"></span>orrenti siano <span class=\"_ _3\"></span>present<span class=\"_ _3\"></span>i debiti ne<span class=\"_ _3\"></span>i c<span class=\"_ _3\"></span>onfronti di part<span class=\"_ _3\"></span>i correlat<span class=\"_ _3\"></span>e persone <span class=\"_ _f\"></span>fisiche <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>compless<span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>euro <span class=\"_ _28\"></span>1.419 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>le<span class=\"_ _3\"></span>gati <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>pensi <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>estazioni <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>la<span class=\"_ _3\"></span>voro <span class=\"_ _f\"></span>subordinato, compensi <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>qualit\u00e0 <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>membri <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>Consi<span class=\"_ _3\"></span>glio <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>Amministraz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>Ca<span class=\"_ _3\"></span>pogruppo <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>accanto<span class=\"_ _3\"></span>namenti <span class=\"_ _28\"> </span>per<span class=\"_ _3\"></span> premialit\u00e0 MBO ed L<span class=\"_ _3\"></span>TI dei key manage<span class=\"_ _3\"></span>rs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-748": {
   "value": "NOTA 20<span class=\"ls9e\">. </span>Pas<span class=\"_ _2\"></span>sivit\u00e0 fiscali <table class=\"s w37c h22f\" id=\"_2838e5ab-ec6b-4dd0-9d2a-65b80cae414f\"><tr><td class=\"c x181 y1437 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1437 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x182 y1437 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td><td class=\"c x20d y1437 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1438 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte sul valore aggiunto </div></td><td class=\"c x20c y1438 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.000  </div></td><td class=\"c x182 y1438 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.610  </div></td><td class=\"c x20d y1438 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">389  </div></td></tr><tr><td class=\"c x181 y1439 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per fondo imposte sui redditi  </div></td><td class=\"c x20c y1439 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.495  </div></td><td class=\"c x182 y1439 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.159  </div></td><td class=\"c x20d y1439 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">336 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y143a w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Per ritenute d'acconto da versare </div></td><td class=\"c x20c y143a w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.060  </div></td><td class=\"c x182 y143a w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.716  </div></td><td class=\"c x20d y143a w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls33 ws0\">344 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y143b w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Per imposte indirette e debiti altri </div></td><td class=\"c x20c y143b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.402  </div></td><td class=\"c x182 y143b w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.330  </div></td><td class=\"c x20d y143b w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">72  </div></td></tr><tr><td class=\"c x181 y143c w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x20c y143c w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.957  </div></td><td class=\"c x182 y143c w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.815  </div></td><td class=\"c x20d y143c w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.142  </div></td></tr></table>Al <span class=\"_ _8\"></span><span class=\"ls0\">31<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>dicembre <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>po<span class=\"_ _3\"></span>sta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esame <span class=\"_ _f\"></span>presenta <span class=\"_ _f\"></span>un <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>aldo <span class=\"_ _f\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>euro <span class=\"_ _f\"></span>7.957 <span class=\"_ _f\"></span>migliaia, <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>au<span class=\"_ _3\"></span>mento <span class=\"_ _f\"></span>rispetto <span class=\"_ _f\"></span>al </span>saldo al 31 dice<span class=\"_ _3\"></span>mbre 20<span class=\"_ _3\"></span>23 d<span class=\"_ _3\"></span>i complessivi euro<span class=\"_ _3\"></span> 1<span class=\"_ _3\"></span>.142 migliaia di<span class=\"_ _3\"></span> cui euro <span class=\"_ _3\"></span>389<span class=\"_ _3\"></span> migliaia <span class=\"_ _3\"></span>per maggior deb<span class=\"_ _3\"></span>ito IVA,<span class=\"_ _3\"></span> euro <span class=\"_ _3\"></span><span class=\"ls13\">336</span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>impo<span class=\"_ _3\"></span>ste <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>edditi, <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>344 <span class=\"_ _8\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span><span class=\"ff9\">ritenute <span class=\"_ _3\"></span>d\u2019a<span class=\"_ _3\"></span>cconto<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>versare<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"lsa2\">72</span> migliaia per debit<span class=\"_ _3\"></span>i altri.  Si segnala che ad og<span class=\"_ _3\"></span>gi non esistono s<span class=\"_ _3\"></span>caduti relativamen<span class=\"_ _3\"></span>te alla voce in esame<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>NOTA 21<span class=\"ls9e\">. </span>Altre <span class=\"_ _2\"></span>passivit\u00e0 correnti  <table class=\"s w37c h230\" id=\"_e54aa239-7b00-439f-8dbd-4743fbf00775\"><tr><td class=\"c x181 y143d w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y143d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2024<span class=\"ls0\"> </span></div></td><td class=\"c x182 y143d w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"ls0\"> </span></div></td><td class=\"c x20d y143d w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y143e w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Verso Enti Pubblici Previdenziali </div></td><td class=\"c x20c y143e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.393  </div></td><td class=\"c x182 y143e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.921  </div></td><td class=\"c x20d y143e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">472  </div></td></tr><tr><td class=\"c x181 y143f w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti vs il personale </div></td><td class=\"c x20c y143f w177 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.698  </div></td><td class=\"c x182 y143f w178 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.301  </div></td><td class=\"c x20d y143f w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.603) </div></td></tr><tr><td class=\"c x181 y1440 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti legati ad operazioni per conto terzi </div></td><td class=\"c x20c y1440 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">868  </div></td><td class=\"c x182 y1440 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.202  </div></td><td class=\"c x20d y1440 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(335) </div></td></tr><tr><td class=\"c x181 y1441 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altri debiti </div></td><td class=\"c x20c y1441 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">6.688  </div></td><td class=\"c x182 y1441 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">5.539  </div></td><td class=\"c x20d y1441 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.149  </div></td></tr><tr><td class=\"c x181 y1442 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ratei e risconti passivi </div></td><td class=\"c x20c y1442 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.375  </div></td><td class=\"c x182 y1442 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">916  </div></td><td class=\"c x20d y1442 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">459  </div></td></tr><tr><td class=\"c x181 y1443 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x20c y1443 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">28.021  </div></td><td class=\"c x182 y1443 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.879  </div></td><td class=\"c x20d y1443 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">143  </div></td></tr></table>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff9\">la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAltre <span class=\"_ _2\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _2\"></span>correnti\u201d p<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>esenta <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>increme<span class=\"_ _3\"></span>nto <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>euro <span class=\"ff1\">143 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>dovuto </span></span>principalmente <span class=\"_ _8\"></span>all\u2019increm<span class=\"_ _3\"></span>ento <span class=\"_ _8\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>enti <span class=\"_ _f\"></span>pubblici <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>previdenziali <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span><span class=\"ff1\">47<span class=\"_ _3\"></span>2 <span class=\"_ _8\"></span>migliaia<span class=\"_ _3\"></span><span class=\"ls1b\">, </span></span>altri <span class=\"_ _8\"></span>debiti <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>.149 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>rat<span class=\"_ _3\"></span>ei <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>risconti <span class=\"_ _8\"></span>passivi <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>459<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>miglia<span class=\"_ _3\"></span>ia, <span class=\"_ _8\"></span>parz<span class=\"_ _3\"></span>ialmente <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>pensato dalla riduzione p<span class=\"_ _3\"></span>er euro 1.<span class=\"_ _3\"></span>603 miglia<span class=\"_ _3\"></span>ia dei debit<span class=\"_ _3\"></span>i verso il personal<span class=\"_ _3\"></span>e e pe<span class=\"_ _3\"></span>r euro 335 <span class=\"_ _3\"></span>migliaia dei<span class=\"_ _3\"></span> debiti legati<span class=\"_ _3\"></span> ad operazioni <span class=\"_ _2\"></span>per conto <span class=\"_ _2\"></span>terzi. La <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ebiti <span class=\"_ _2\"></span>verso il <span class=\"_ _2\"></span>personale <span class=\"_ _2\"></span>\u00e8 legata <span class=\"_ _2\"></span>essenz<span class=\"_ _3\"></span>ialmente al <span class=\"_ _2\"></span>pagamento <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ella premialit\u00e0 <span class=\"_ _8\"></span>LTI <span class=\"_ _8\"></span>pagabile <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>mat<span class=\"_ _3\"></span>urata <span class=\"_ _8\"></span>sugli <span class=\"_ _8\"></span>esercizi <span class=\"_ _8\"></span>2020, <span class=\"_ _8\"></span>2021 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>2022. <span class=\"_ _3\"></span>Si<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>quest\u2019anno, nella <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAlt<span class=\"_ _3\"></span>ri <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ebiti\u201d, <span class=\"_ _2\"></span>\u00e8 ricompreso <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>degli<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>EUA <span class=\"_ _2\"></span>(Ce<span class=\"_ _3\"></span>rtificati <span class=\"_ _2\"></span>CO2)<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>euro 2.107 <span class=\"_ _b\"></span>mi<span class=\"_ _3\"></span>gliaia <span class=\"_ _2\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3\"></span> </span>armatoriale <span class=\"_ _8\"></span>dev<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>sotto<span class=\"_ _3\"></span>mettere <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>autorit\u00e0 <span class=\"_ _8\"></span>competent<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>emissioni <span class=\"_ _8\"></span>emesse <span class=\"_ _f\"></span>durante <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>2024 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relazion<span class=\"_ _3\"></span>e all\u2019introduzione <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>norm<span class=\"_ _3\"></span>ativa <span class=\"_ _3\"></span>EU<span class=\"_ _3\"></span><span class=\"ff1\">A-ETS <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>prevede <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>pagamento <span class=\"_ _8\"></span>(entro <span class=\"_ _3\"></span>sett<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>2025) <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>onnellate<span class=\"_ _3\"></span> </span>di <span class=\"_ _e\"> </span>CO2 <span class=\"_ _25\"> </span>emesse <span class=\"_ _25\"> </span>nell\u2019a<span class=\"_ _3\"></span>tmosfera <span class=\"_ _25\"> </span>dall<span class=\"_ _3\"></span>e <span class=\"_ _e\"> </span>navi <span class=\"_ _25\"> </span>p<span class=\"_ _3\"></span><span class=\"ff1\">er <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tratte <span class=\"_ _25\"> </span>rilevanti <span class=\"_ _25\"> </span>(che <span class=\"_ _25\"> </span>tocc<span class=\"_ _3\"></span>ano <span class=\"_ _25\"> </span>il <span class=\"_ _e\"> </span>Med<span class=\"_ _3\"></span>iterraneo) <span class=\"_ _25\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>una </span>percentuale calco<span class=\"_ _3\"></span>lata al 40<span class=\"_ _3\"></span>%. Secondo la<span class=\"_ _3\"></span> normativa q<span class=\"_ _3\"></span>uesta percentual<span class=\"_ _3\"></span>e aumenta <span class=\"_ _3\"></span>al 70% nel 2<span class=\"_ _3\"></span>025 per arr<span class=\"_ _3\"></span>ivare al 100% nel 2026<span class=\"_ _3\"></span>. I <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>verso<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>perso<span class=\"_ _3\"></span>nale <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>a <span class=\"_ _f\"></span>partite <span class=\"_ _8\"></span>correnti <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>mese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>icembre, <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>onch\u00e9 <span class=\"_ _8\"></span>alle <span class=\"_ _f\"></span>ferie <span class=\"_ _8\"></span>maturate <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span> non <span class=\"_ _3\"></span>godute, <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>ratei <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>13ma <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4ma <span class=\"_ _3\"></span>mensilit\u00e0 <span class=\"_ _8\"></span>ed <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>premi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _3\"></span>anno <span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>compresi <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>ist<span class=\"_ _3\"></span>ituzionalmen<span class=\"_ _3\"></span>te dovuti agli organici dell<span class=\"_ _3\"></span>e societ\u00e0 francese <span class=\"_ _3\"></span>e messicane <span class=\"_ _3\"></span>in ragione delle r<span class=\"_ _3\"></span>ispettive normative<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Si <span class=\"_ _2\"></span>segnal<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>alla data <span class=\"_ _2\"></span>del 31 <span class=\"_ _2\"></span>dicembre 2024 risulta <span class=\"_ _2\"></span>isc<span class=\"_ _3\"></span>ritto un <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>ebito per <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.053 migliaia <span class=\"_ _2\"></span>per MBO <span class=\"_ _2\"></span>202<span class=\"_ _3\"></span>4 della Capogru<span class=\"_ _3\"></span>ppo. Si se<span class=\"_ _3\"></span>gnala<span class=\"_ _3\"></span> nell<span class=\"_ _3\"></span>e altre <span class=\"_ _3\"></span>passivit\u00e0 c<span class=\"_ _3\"></span>orrenti siano <span class=\"_ _3\"></span>present<span class=\"_ _3\"></span>i debiti ne<span class=\"_ _3\"></span>i c<span class=\"_ _3\"></span>onfronti di part<span class=\"_ _3\"></span>i correlat<span class=\"_ _3\"></span>e persone <span class=\"_ _f\"></span>fisiche <span class=\"_ _8\"></span>per <span class=\"_ _f\"></span>compless<span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>euro <span class=\"_ _28\"></span>1.419 <span class=\"_ _8\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _8\"></span>le<span class=\"_ _3\"></span>gati <span class=\"_ _f\"></span>a <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>pensi <span class=\"_ _8\"></span>p<span class=\"_ _3\"></span>er <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>estazioni <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>la<span class=\"_ _3\"></span>voro <span class=\"_ _f\"></span>subordinato, compensi <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>qualit\u00e0 <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>membri <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>Consi<span class=\"_ _3\"></span>glio <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>Amministraz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>Ca<span class=\"_ _3\"></span>pogruppo <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>accanto<span class=\"_ _3\"></span>namenti <span class=\"_ _28\"> </span>per<span class=\"_ _3\"></span> premialit\u00e0 MBO ed L<span class=\"_ _3\"></span>TI dei key manage<span class=\"_ _3\"></span>rs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-662": {
   "value": "NOTA 22. In<span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>ormativa di <span class=\"_ _2\"></span>settore Sulla  base <span class=\"_ _2b\"> </span>dell\u2019att<span class=\"_ _3\"></span>uale <span class=\"_ _20\"> </span>struttura <span class=\"_ _20\"> </span>organizzativa <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>Gruppo <span class=\"_ _20\"> </span>Orsero, <span class=\"_ _20\"> </span>si <span class=\"_ _20\"> </span>riportano  di <span class=\"_ _2b\"> </span>segu<span class=\"_ _3\"></span>ito <span class=\"_ _20\"> </span>le <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>nformazioni richieste <span class=\"_ _8\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span>ddivise <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>\u201csettore <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0\u201d. <span class=\"_ _3\"></span>Le <span class=\"_ _f\"></span><span class=\"ffc\">performance<span class=\"ff1\"> <span class=\"_ _8\"></span></span></span>e <span class=\"_ _8\"></span>l\u2019andamento <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>tre <span class=\"_ _8\"></span>settori <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _8\"></span>il Gruppo <span class=\"_ _28\"> </span>opera <span class=\"_ _28\"> </span>vengo<span class=\"_ _3\"></span>no <span class=\"_ _28\"> </span>monitorati <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>valu<span class=\"_ _3\"></span>tati <span class=\"_ _28\"> </span>sulla <span class=\"_ _28\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>pr<span class=\"_ _3\"></span>incipalmente<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span><span class=\"ff9\">dei <span class=\"_ _28\"> </span>ricavi <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>dell\u2019<span class=\"_ _3\"></span><span class=\"ffc\">Adjusted<span class=\"_ _3\"></span></span></span> <span class=\"_ _28\"> </span>EBITDA<span class=\"ls98\">; </span>quest\u2019ultimo parametro<span class=\"_ _3\"></span>, sebbene, non de<span class=\"_ _3\"></span>finito dai princ<span class=\"_ _3\"></span>ipi contabili internazio<span class=\"_ _3\"></span>nali costituisc<span class=\"_ _3\"></span>e l\u2019indicatore ch<span class=\"_ _3\"></span>e rappresenta <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>reali <span class=\"_ _f\"></span><span class=\"ffc\">performance<span class=\"_ _3\"></span></span> <span class=\"_ _8\"></span><span class=\"ff9\">c<span class=\"_ _3\"></span>ommerciali <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gruppo. <span class=\"_ _f\"></span>L\u2019<span class=\"ffc\">Adjust<span class=\"_ _3\"></span>ed</span></span> <span class=\"_ _f\"></span>EBITDA <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>determina <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>risultato operativo <span class=\"_ _8\"></span>(EB<span class=\"_ _3\"></span>IT) <span class=\"_ _8\"></span>depurato <span class=\"_ _f\"></span>degli <span class=\"_ _8\"></span>ammorta<span class=\"_ _3\"></span>menti, <span class=\"_ _8\"></span>degli <span class=\"_ _f\"></span>accantonamenti, <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>osti/proventi <span class=\"_ _f\"></span>aventi <span class=\"_ _8\"></span>natura <span class=\"_ _f\"></span>non ricorrente e dei co<span class=\"_ _3\"></span>sti legati al<span class=\"_ _3\"></span>la premialit\u00e0 d<span class=\"_ _3\"></span>el Top <span class=\"_ _3\"></span>Management<span class=\"_ _3\"></span>. Il parametro c<span class=\"_ _3\"></span>os\u00ec d<span class=\"_ _3\"></span>eterminato non cons<span class=\"_ _3\"></span>idera i provent<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>ri, <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>eri f<span class=\"_ _3\"></span>inanziari<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e le<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>differenze<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ambio, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>impost<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>red<span class=\"_ _3\"></span>dito<span class=\"ls1b\">, <span class=\"_ _3\"></span></span>gl<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>proventi/on<span class=\"_ _3\"></span>eri da <span class=\"_ _25\"> </span>partecipazion<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>nonc<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _26\"> </span>la <span class=\"_ _25\"> </span>quota <span class=\"_ _25\"> </span>del<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019utile/perdita<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span></span>di <span class=\"_ _25\"> </span>partecipazioni<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>contab<span class=\"_ _3\"></span>ilizzate <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _25\"> </span>il<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>metodo <span class=\"_ _25\"> </span>del patrimonio netto.<div class=\"gs19\"><table class=\"s w3de h231\" id=\"_da0a6e71-c471-4a9a-a17f-b26e48c5b90c\"><tr><td></td><td></td><td></td><td></td><td class=\"c x230 y1444 w179 h30\"><div class=\"t m0 xce h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31 dicembre 202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y1445 w139 h15d\"><div class=\"t m0 xa h12 yce5 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac <span class=\"ff4\"> </span></div></td><td></td><td></td><td class=\"c x231 y1446 w3df h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Holding &amp;</div></td><td class=\"c x232 y1447 w3e0 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Elisioni/<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x230 y1445 w17a h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Distribuzione </div></td><td class=\"c x233 y1445 w17b h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Shipping </div></td><td class=\"c x231 y1448 w2fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Servizi</div></td><td class=\"c x232 y1449 w3e1 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">scritture di<span class=\"_ _89\"> </span></div></td><td class=\"c x234 y1445 w17e h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x232 y144a w3e2 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">consolidamento<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y144b w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi vs terzi </div></td><td class=\"c x230 y144b w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.496.036  </div></td><td class=\"c x233 y144b w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71.465  </div></td><td class=\"c x235 y144b w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.769  </div></td><td class=\"c x236 y144b w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y144b w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.571.270  </div></td></tr><tr><td class=\"c x188 y144c w3e3 h1f9\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi vs societ\u00e0 consolidate<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y144d w17a hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls4b ws0\">57 <span class=\"ls0\"> </span></div></td><td class=\"c x233 y144d w17b hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">44.583  </div></td><td class=\"c x235 y144d w17c hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">6.990  </div></td><td class=\"c x236 y144d w17d hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">(51.629) </div></td><td class=\"c x234 y144d w17e hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y144e w3dd h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">integralmente<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y144f w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Ricavi del settore </div></td><td class=\"c x230 y144f w17a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.496.092  </div></td><td class=\"c x233 y144f w17b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">116.048  </div></td><td class=\"c x235 y144f w17c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.759  </div></td><td class=\"c x236 y144f w17d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(51.629) </div></td><td class=\"c x234 y144f w17e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.571.270  </div></td></tr><tr><td class=\"c x181 y1450 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Adjusted EBITDA </div></td><td class=\"c x230 y1450 w17a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">69.141  </div></td><td class=\"c x233 y1450 w17b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">22.176  </div></td><td class=\"c x235 y1450 w17c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(7.627) </div></td><td class=\"c x236 y1450 w17d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1450 w17e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">83.690  </div></td></tr><tr><td class=\"c x181 y1451 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Adjusted EBIT </div></td><td class=\"c x230 y1451 w17a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">49.690  </div></td><td class=\"c x233 y1451 w17b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.730  </div></td><td class=\"c x235 y1451 w17c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(8.722) </div></td><td class=\"c x236 y1451 w17d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1451 w17e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">48.698  </div></td></tr><tr><td class=\"c x181 y1452 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x230 y1452 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(18.365) </div></td><td class=\"c x233 y1452 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(13.579) </div></td><td class=\"c x235 y1452 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.094) </div></td><td class=\"c x236 y1452 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1452 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(33.038) </div></td></tr><tr><td class=\"c x181 y1453 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x230 y1453 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.086) </div></td><td class=\"c x233 y1453 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(867) </div></td><td class=\"c x235 y1453 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y1453 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1453 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.953) </div></td></tr><tr><td class=\"c x181 y1454 w17f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi non ricorrenti </div></td><td class=\"c x230 y1454 w17a h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.006  </div></td><td class=\"c x233 y1454 w17b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">23  </div></td><td class=\"c x235 y1454 w17c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x236 y1454 w17d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1454 w17e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.042  </div></td></tr><tr><td class=\"c x181 y1455 w17f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri non ricorrenti </div></td><td class=\"c x230 y1455 w17a h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.323) </div></td><td class=\"c x233 y1455 w17b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(443) </div></td><td class=\"c x235 y1455 w17c h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.956) </div></td><td class=\"c x236 y1455 w17d h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1455 w17e h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5.722) </div></td></tr><tr><td class=\"c x181 y1456 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi </div></td><td class=\"c x230 y1456 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">909  </div></td><td class=\"c x233 y1456 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">148  </div></td><td class=\"c x235 y1456 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.472  </div></td><td class=\"c x236 y1456 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(456) </div></td><td class=\"c x234 y1456 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td></tr><tr><td class=\"c x181 y1457 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi </div></td><td class=\"c x230 y1457 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(4.586) </div></td><td class=\"c x233 y1457 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.137) </div></td><td class=\"c x235 y1457 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.770) </div></td><td class=\"c x236 y1457 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">456  </div></td><td class=\"c x234 y1457 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td></tr><tr><td class=\"c x181 y1458 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x230 y1458 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">806  </div></td><td class=\"c x233 y1458 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">120  </div></td><td class=\"c x235 y1458 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y1458 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1458 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td></tr><tr><td class=\"c x188 y1459 w3e4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Quota risultato di societ\u00e0 contabilizzate<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y145a w17a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y145a w17b h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y145a w17c h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y145a w17d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.047  </div></td><td class=\"c x234 y145a w17e h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.047  </div></td></tr><tr><td class=\"c x188 y145b w3e5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">col metodo del patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y145c w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rivalutazione titoli e partecipazioni  </div></td><td class=\"c x230 y145c w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x233 y145c w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y145c w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y145c w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y145c w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y145d w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazione titoli e partecipazioni  </div></td><td class=\"c x230 y145d w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y145d w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y145d w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y145d w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y145d w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y145e w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi infragruppo </div></td><td class=\"c x230 y145e w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y145e w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y145e w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">26.535  </div></td><td class=\"c x236 y145e w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(26.535) </div></td><td class=\"c x234 y145e w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y145f w3e6 h232\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Risultato di negoziazione<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1460 w17a h11f\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">70  </div></td><td class=\"c x233 y1460 w17b h11f\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y1460 w17c h11f\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">(13) </div></td><td class=\"c x236 y1460 w17d h11f\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1460 w17e h11f\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls4b ws0\">57 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x188 y1461 w3e7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">titoli/partecipazioni e dividendi da terzi<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1462 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Risultato ante imposte </div></td><td class=\"c x230 y1462 w17a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">44.574  </div></td><td class=\"c x233 y1462 w17b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.440  </div></td><td class=\"c x235 y1462 w17c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.561  </div></td><td class=\"c x236 y1462 w17d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.489) </div></td><td class=\"c x234 y1462 w17e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">37.086  </div></td></tr><tr><td class=\"c x181 y1463 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte sul reddito </div></td><td class=\"c x230 y1463 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.209) </div></td><td class=\"c x233 y1463 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(481) </div></td><td class=\"c x235 y1463 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.284  </div></td><td class=\"c x236 y1463 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1463 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(9.406) </div></td></tr><tr><td class=\"c x181 y1464 w17f h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Utile/perdita del periodo </div></td><td class=\"c x230 y1464 w17a h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">32.365  </div></td><td class=\"c x233 y1464 w17b h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.959  </div></td><td class=\"c x235 y1464 w17c h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">13.845  </div></td><td class=\"c x236 y1464 w17d h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(24.489) </div></td><td class=\"c x234 y1464 w17e h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">27.680  </div></td></tr></table></div><div class=\"gs69\"><table class=\"s w3e8 h233\" id=\"_931f52ed-b36d-442e-b180-1b247315f017\"><tr><td></td><td></td><td></td><td class=\"c x230 y1465 w180 h13\"><div class=\"t m0 x13e hf4 y277 ff4 fs7 fc2 sc0 ls11 ws0\">31<span class=\"ls0\"> dicembre </span>202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ff2 fc3\"> </span></span></div></td><td></td></tr><tr><td class=\"c x181 y1466 w139 hd7\"><div class=\"t m0 xa h12 yb70 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x230 y1466 w140 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Distribuzione </div></td><td class=\"c x237 y1466 w181 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Shipping </div></td><td class=\"c x238 y1467 w3df h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Holding &amp;<span class=\"_ _89\"> </span></div></td><td class=\"c x20d y1466 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x238 y1468 w2fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Servizi<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y1469 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 settoriali  </div></td><td class=\"c x230 y1469 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">446.973  </div></td><td class=\"c x237 y1469 w181 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">102.958  </div></td><td class=\"c x1dc y1469 w181 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">320.089  </div></td><td class=\"c x20d y1469 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">870.019  </div></td></tr><tr><td class=\"c x181 y146a w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazioni in collegate </div></td><td class=\"c x230 y146a w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.119  </div></td><td class=\"c x237 y146a w181 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dc y146a w181 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.301  </div></td><td class=\"c x20d y146a w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">18.421  </div></td></tr><tr><td class=\"c x181 y146b w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Attivit\u00e0 aggregato </div></td><td class=\"c x230 y146b w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">452.092  </div></td><td class=\"c x237 y146b w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">102.958  </div></td><td class=\"c x1dc y146b w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">333.390  </div></td><td class=\"c x20d y146b w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">888.440  </div></td></tr><tr><td class=\"c x181 y1348 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Passivit\u00e0 aggregato </div></td><td class=\"c x230 y1348 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">288.921  </div></td><td class=\"c x237 y1348 w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">43.332  </div></td><td class=\"c x1dc y1348 w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">165.879  </div></td><td class=\"c x20d y1348 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">498.133  </div></td></tr><tr><td class=\"c x181 y1349 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Patrimonio netto aggregato </div></td><td class=\"c x230 y1349 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">163.171  </div></td><td class=\"c x237 y1349 w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">59.626  </div></td><td class=\"c x1dc y1349 w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">167.510  </div></td><td class=\"c x20d y1349 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">390.307  </div></td></tr></table></div><div class=\"gs19\"><table class=\"s w3e9 h234\" id=\"_85a4a5ad-7f6b-494a-86db-b683c4bfe010\"><tr><td></td><td></td><td></td><td></td><td class=\"c x230 y146c w179 h30\"><div class=\"t m0 x13e h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31 dicembre 202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y146d w139 h15d\"><div class=\"t m0 xa h12 yce5 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac <span class=\"ff4\"> </span></div></td><td></td><td></td><td class=\"c x231 y146e w3df h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Holding &amp;</div></td><td class=\"c x232 y146f w3e0 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Elisioni/<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x230 y146d w17a h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Distribuzione </div></td><td class=\"c x233 y146d w17b h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Shipping </div></td><td class=\"c x231 y1470 w2fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Servizi</div></td><td class=\"c x232 y1471 w3e1 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">scritture di<span class=\"_ _89\"> </span></div></td><td class=\"c x234 y146d w17e h142\"><div class=\"t m0 xa h12 y7f8 ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x232 y1472 w3e2 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">consolidamento<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y1473 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi vs terzi </div></td><td class=\"c x230 y1473 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.452.945  </div></td><td class=\"c x233 y1473 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">83.933  </div></td><td class=\"c x235 y1473 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.935  </div></td><td class=\"c x236 y1473 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1473 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.540.813  </div></td></tr><tr><td class=\"c x188 y1474 w3e3 h1f9\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi vs societ\u00e0 consolidate<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1475 w17a hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">85  </div></td><td class=\"c x233 y1475 w17b hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">48.805  </div></td><td class=\"c x235 y1475 w17c hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">7.058  </div></td><td class=\"c x236 y1475 w17d hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">(55.948) </div></td><td class=\"c x234 y1475 w17e hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1476 w3dd h1e7\"><div class=\"t m0 x185 h14 y11e9 ff1 fs7 fc0 sc0 ls0 ws0\">integralmente<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1477 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Ricavi del settore </div></td><td class=\"c x230 y1477 w17a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.453.029  </div></td><td class=\"c x233 y1477 w17b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">132.737  </div></td><td class=\"c x235 y1477 w17c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.994  </div></td><td class=\"c x236 y1477 w17d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(55.948) </div></td><td class=\"c x234 y1477 w17e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.540.813  </div></td></tr><tr><td class=\"c x181 y1478 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Adjusted EBITDA </div></td><td class=\"c x230 y1478 w17a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">73.711  </div></td><td class=\"c x233 y1478 w17b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">41.567  </div></td><td class=\"c x235 y1478 w17c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(8.164) </div></td><td class=\"c x236 y1478 w17d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1478 w17e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">107.114  </div></td></tr><tr><td class=\"c x181 y1479 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Adjusted EBIT </div></td><td class=\"c x230 y1479 w17a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">53.841  </div></td><td class=\"c x233 y1479 w17b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">28.210  </div></td><td class=\"c x235 y1479 w17c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.271) </div></td><td class=\"c x236 y1479 w17d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1479 w17e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">72.780  </div></td></tr><tr><td class=\"c x181 y147a w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x230 y147a w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(17.586) </div></td><td class=\"c x233 y147a w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.798) </div></td><td class=\"c x235 y147a w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.108) </div></td><td class=\"c x236 y147a w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y147a w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(31.492) </div></td></tr><tr><td class=\"c x181 y147b w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x230 y147b w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.283) </div></td><td class=\"c x233 y147b w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(558) </div></td><td class=\"c x235 y147b w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y147b w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y147b w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.841) </div></td></tr><tr><td class=\"c x181 y147c w17f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi non ricorrenti </div></td><td class=\"c x230 y147c w17a h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.800  </div></td><td class=\"c x233 y147c w17b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">733  </div></td><td class=\"c x235 y147c w17c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y147c w17d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y147c w17e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.533  </div></td></tr><tr><td class=\"c x181 y147d w17f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri non ricorrenti </div></td><td class=\"c x230 y147d w17a h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.570) </div></td><td class=\"c x233 y147d w17b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(161) </div></td><td class=\"c x235 y147d w17c h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.652) </div></td><td class=\"c x236 y147d w17d h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y147d w17e h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(10.383) </div></td></tr><tr><td class=\"c x181 y147e w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi </div></td><td class=\"c x230 y147e w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">472  </div></td><td class=\"c x233 y147e w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">132  </div></td><td class=\"c x235 y147e w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.220  </div></td><td class=\"c x236 y147e w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(313) </div></td><td class=\"c x234 y147e w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td></tr><tr><td class=\"c x181 y147f w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi </div></td><td class=\"c x230 y147f w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(4.061) </div></td><td class=\"c x233 y147f w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(444) </div></td><td class=\"c x235 y147f w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.442) </div></td><td class=\"c x236 y147f w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">313  </div></td><td class=\"c x234 y147f w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td></tr><tr><td class=\"c x181 y1480 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x230 y1480 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(834) </div></td><td class=\"c x233 y1480 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls12 ws0\">8 <span class=\"ls0\"> </span></div></td><td class=\"c x235 y1480 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x236 y1480 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1480 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td></tr><tr><td class=\"c x188 y1481 w3e4 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Quota risultato di societ\u00e0 contabilizzate<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1482 w17a h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y1482 w17b h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y1482 w17c h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y1482 w17d h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.614  </div></td><td class=\"c x234 y1482 w17e h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">1.614  </div></td></tr><tr><td class=\"c x188 y1483 w3e5 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">col metodo del patrimonio netto<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1484 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rivalutazione titoli e partecipazioni  </div></td><td class=\"c x230 y1484 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls2a ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x233 y1484 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y1484 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y1484 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1484 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls2a ws0\">1 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1485 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazione titoli e partecipazioni  </div></td><td class=\"c x230 y1485 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y1485 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y1485 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x236 y1485 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1485 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1486 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi infragruppo </div></td><td class=\"c x230 y1486 w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y1486 w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y1486 w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">36.439  </div></td><td class=\"c x236 y1486 w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(36.439) </div></td><td class=\"c x234 y1486 w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1487 w3e6 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Risultato di negoziazione<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1488 w17a hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">520 </div></td><td class=\"c x233 y1488 w17b hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x235 y1488 w17c hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x236 y1488 w17d hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y1488 w17e hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">523 </div></td></tr><tr><td class=\"c x188 y1489 w3e7 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">titoli/partecipazioni e dividendi da terzi<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y148a w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Risultato ante imposte </div></td><td class=\"c x230 y148a w17a h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">44.169  </div></td><td class=\"c x233 y148a w17b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">28.479  </div></td><td class=\"c x235 y148a w17c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">18.300  </div></td><td class=\"c x236 y148a w17d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(34.824) </div></td><td class=\"c x234 y148a w17e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">56.124  </div></td></tr><tr><td class=\"c x181 y148b w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte sul reddito </div></td><td class=\"c x230 y148b w17a h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(11.523) </div></td><td class=\"c x233 y148b w17b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(360) </div></td><td class=\"c x235 y148b w17c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.888  </div></td><td class=\"c x236 y148b w17d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x234 y148b w17e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(7.995) </div></td></tr><tr><td class=\"c x181 y148c w17f h15\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Utile/perdita del periodo </div></td><td class=\"c x230 y148c w17a h15\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">32.646  </div></td><td class=\"c x233 y148c w17b h15\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">28.119  </div></td><td class=\"c x235 y148c w17c h15\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">22.188  </div></td><td class=\"c x236 y148c w17d h15\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(34.824) </div></td><td class=\"c x234 y148c w17e h15\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">48.129  </div></td></tr></table></div><div class=\"gs6b\"><table class=\"s w3ea h233\" id=\"_8c001332-175e-4b65-8a3a-7963f2c214cb\"><tr><td></td><td></td><td></td><td class=\"c x230 y148d w180 h13\"><div class=\"t m0 x13e hf4 ybe1 ff4 fs7 fc2 sc0 ls11 ws0\">31<span class=\"ls0\"> dicembre </span>202<span class=\"ls0\">3</span><span class=\"ls0\"><span class=\"ff2 fc3\"> </span></span></div></td><td></td></tr><tr><td class=\"c x181 y148e w139 hd8\"><div class=\"t m0 xa h12 ycfc ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x230 y148e w140 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Distribuzione </div></td><td class=\"c x237 y148e w181 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Shipping </div></td><td class=\"c x238 y148f w3df h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Holding &amp;<span class=\"_ _89\"> </span></div></td><td class=\"c x20d y148e w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x238 y1490 w2fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Servizi<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y1491 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 settoriali  </div></td><td class=\"c x230 y1491 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">413.979  </div></td><td class=\"c x237 y1491 w181 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">113.677  </div></td><td class=\"c x1dc y1491 w181 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">349.987  </div></td><td class=\"c x20d y1491 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">877.643  </div></td></tr><tr><td class=\"c x181 y1492 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazioni in collegate </div></td><td class=\"c x230 y1492 w140 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.119  </div></td><td class=\"c x237 y1492 w181 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1dc y1492 w181 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.301  </div></td><td class=\"c x20d y1492 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">18.421  </div></td></tr><tr><td class=\"c x181 y1441 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Attivit\u00e0 aggregato </div></td><td class=\"c x230 y1441 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">419.098  </div></td><td class=\"c x237 y1441 w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">113.677  </div></td><td class=\"c x1dc y1441 w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">363.288  </div></td><td class=\"c x20d y1441 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">896.064  </div></td></tr><tr><td class=\"c x181 y1493 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Passivit\u00e0 aggregato </div></td><td class=\"c x230 y1493 w140 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">275.253  </div></td><td class=\"c x237 y1493 w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">47.399  </div></td><td class=\"c x1dc y1493 w181 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">199.958  </div></td><td class=\"c x20d y1493 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">522.610  </div></td></tr><tr><td class=\"c x181 y1494 w17f h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Patrimonio netto aggregato </div></td><td class=\"c x230 y1494 w140 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">143.846  </div></td><td class=\"c x237 y1494 w181 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">66.279  </div></td><td class=\"c x1dc y1494 w181 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">163.329  </div></td><td class=\"c x20d y1494 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">373.454  </div></td></tr></table></div><div class=\"c w2 h0 gs6c\"><div class=\"t m0 x1 h2 y408 ff9 fs0 fc0 sc0 ls0 ws0\">In <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>ind<span class=\"_ _3\"></span>icato <span class=\"_ _8\"></span>nell\u2019IFRS <span class=\"_ _8\"></span>8, <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>sovrastante, <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>fornisc<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>l\u2019informativa <span class=\"_ _8\"></span>circa <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>totale </div><div class=\"t m0 x1 h2 y409 ff9 fs0 fc0 sc0 ls0 ws0\">attivo, il tot<span class=\"_ _3\"></span>ale passivo, l\u2019i<span class=\"_ _3\"></span>mporto d<span class=\"_ _3\"></span>ell\u2019investimento in <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>collegate e, <span class=\"_ _3\"></span>infine, il <span class=\"_ _3\"></span>patrimonio nett<span class=\"_ _3\"></span>o aggregato<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 y974 ff1 fs0 fc0 sc0 ls0 ws0\">suddivisi <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>setto<span class=\"_ _3\"></span>re. <span class=\"_ _8\"></span>Si <span class=\"_ _8\"></span><span class=\"ff9\">s<span class=\"_ _3\"></span>pecifica <span class=\"_ _8\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>settoriali <span class=\"_ _f\"></span>indicati <span class=\"_ _8\"></span>all\u2019interno <span class=\"_ _8\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>nota <span class=\"_ _8\"></span>illust<span class=\"_ _3\"></span>rativa <span class=\"_ _8\"></span>devono<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>essere </span></div><div class=\"t m0 x1 h2 y8e4 ff1 fs0 fc0 sc0 ls0 ws0\">letti insieme agli indicat<span class=\"_ _3\"></span>ori di <span class=\"ffc\">per<span class=\"_ _3\"></span>formance</span> <span class=\"_ _3\"></span>espressi ne<span class=\"_ _3\"></span>lla relazione de<span class=\"_ _3\"></span>gli amminist<span class=\"_ _3\"></span>ratori sull<span class=\"_ _3\"></span>a gestione.  </div><div class=\"t m0 x1 h2 ycfe ff6 fs0 fc0 sc0 ls0 ws0\">Cliente principal<span class=\"_ _3\"></span>e </div><div class=\"t m0 x1 h2 yb09 ff1 fs0 fc0 sc0 ls0 ws0\">Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>che <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>sussisto<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>ricavi <span class=\"_ _8\"></span>provenienti <span class=\"_ _3\"></span>da <span class=\"_ _8\"></span>operazioni <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>singolo <span class=\"_ _8\"></span>cliente <span class=\"_ _3\"></span>esterno <span class=\"_ _8\"></span>pari <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>sup<span class=\"_ _3\"></span>eriori </div><div class=\"t m0 x1 h2 yb0a ff1 fs0 fc0 sc0 ls0 ws0\">al 10% dei ricavi com<span class=\"_ _3\"></span>plessivi del Gruppo.<span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h3 ycff ff2 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-663": {
   "value": "NOTA 23. Rica<span class=\"_ _2\"></span>vi <table class=\"s w37c h219\" id=\"_040a67d1-4b11-47a1-8627-e545dd8fc60d\"><tr><td class=\"c x181 y134f w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y134f w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y134f w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y134f w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1350 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi per vendita merci </div></td><td class=\"c x20c y1350 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.495.828  </div></td><td class=\"c x182 y1350 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.452.726  </div></td><td class=\"c x20d y1350 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">43.102  </div></td></tr><tr><td class=\"c x181 y1351 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi per prestazioni di servizi </div></td><td class=\"c x20c y1351 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">75.443  </div></td><td class=\"c x182 y1351 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">88.087  </div></td><td class=\"c x20d y1351 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.644) </div></td></tr><tr><td class=\"c x181 y1352 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Ricavi </div></td><td class=\"c x20c y1352 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.571.270  </div></td><td class=\"c x182 y1352 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.540.813  </div></td><td class=\"c x20d y1352 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.458  </div></td></tr></table>Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>fatturato <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.57<span class=\"_ _3\"></span>1.270 <span class=\"_ _3\"></span>migliaia, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>incremento<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i euro <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>0.458<span class=\"_ _3\"></span> miglia<span class=\"_ _3\"></span>ia<span class=\"_ _89\"> </span>rispetto <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>31 <span class=\"_ _20\"> </span>dicembre <span class=\"_ _2b\"> </span>202<span class=\"_ _3\"></span>3<span class=\"ff9\">. <span class=\"_ _2b\"> </span>Per <span class=\"_ _20\"> </span>un\u2019approfondita <span class=\"_ _2b\"> </span>anal<span class=\"_ _3\"></span>isi <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>vend<span class=\"_ _3\"></span>ite <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>r<span class=\"_ _3\"></span>invia <span class=\"_ _2b\"> </span>a <span class=\"_ _20\"> </span>quanto <span class=\"_ _28\"> </span>r<span class=\"_ _3\"></span>iportato <span class=\"_ _2b\"> </span>nella<span class=\"_ _89\"> </span></span>relazione unica sulla gestione, al <span class=\"_ _2\"></span>pa<span class=\"_ _3\"></span>ragrafo \u201cComment<span class=\"_ _3\"></span>o alle <span class=\"ffc\">performance<span class=\"ff1\"> </span></span>dei settori di attivit\u00e0\u201d. Si <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>gnala che<span class=\"_ _89\"> </span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>del Gruppo <span class=\"_ _2\"></span>derivano principalmente <span class=\"_ _2\"></span>dalla vendita <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>prodott<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>ortofrutticol<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>fresc<span class=\"_ _3\"></span>hi <span class=\"_ _2\"></span>provenienti da <span class=\"_ _b\"></span>gran<span class=\"_ _89\"> </span>parte dei Paesi del <span class=\"_ _3\"></span>Mondo, sui territori d<span class=\"_ _3\"></span>i propria competenza<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Informazioni per ar<span class=\"_ _3\"></span>ea geografica<span class=\"_ _89\"> </span>L\u2019analisi <span class=\"_ _2b\"> </span>delle <span class=\"_ _20\"> </span>informazion<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>area <span class=\"_ _2b\"> </span>geog<span class=\"_ _3\"></span>rafica <span class=\"_ _2b\"> </span>most<span class=\"_ _3\"></span>ra <span class=\"_ _20\"> </span>il <span class=\"_ _2b\"> </span>dettaglio <span class=\"_ _20\"> </span>dei <span class=\"_ _2b\"> </span>ricavi <span class=\"_ _20\"> </span>del <span class=\"_ _2b\"> </span>Gruppo <span class=\"_ _20\"> </span>suddivisi <span class=\"_ _2b\"> </span>per <span class=\"_ _20\"> </span>le<span class=\"_ _89\"> </span>principali aree geograf<span class=\"_ _3\"></span>iche (per tali intendendos<span class=\"_ _3\"></span>i le aree geografich<span class=\"_ _3\"></span>e nelle quali \u00e8 situat<span class=\"_ _3\"></span>a la relativa societ\u00e0 del<span class=\"_ _89\"> </span>Gruppo <span class=\"_ _25\"> </span>Orsero <span class=\"_ _25\"> </span>che <span class=\"_ _25\"> </span>ab<span class=\"_ _3\"></span>bia <span class=\"_ _25\"> </span>generat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>ricavo) <span class=\"_ _25\"> </span>per<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>g<span class=\"_ _3\"></span>li <span class=\"_ _25\"> </span>esercizi <span class=\"_ _25\"> </span>20<span class=\"_ _3\"></span>24 <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>20<span class=\"_ _3\"></span>23 <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>cui <span class=\"_ _25\"> </span>si <span class=\"_ _25\"> </span>evince <span class=\"_ _25\"> </span>la <span class=\"_ _25\"> </span>nat<span class=\"_ _3\"></span>ura<span class=\"_ _89\"> </span>sostanzialmente euroc<span class=\"_ _3\"></span>entrica del Grup<span class=\"_ _3\"></span>po.<table class=\"s w37c h226\" id=\"_baae57b0-d16a-4903-9219-90abdb24c5a5\"><tr><td class=\"c x181 y1495 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y1495 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y1495 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y1495 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1496 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Europa </div></td><td class=\"c x20c y1496 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.513.664  </div></td><td class=\"c x182 y1496 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.493.868  </div></td><td class=\"c x20d y1496 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">19.796  </div></td></tr><tr><td class=\"c x181 y1497 w154 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">di cui Italia </div></td><td class=\"c x20c y1497 w152 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">534.145 <span class=\"fs7\"> </span></div></td><td class=\"c x182 y1497 w152 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">554.966 <span class=\"fs7\"> </span></div></td><td class=\"c x20d y1497 w153 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">(20.821)<span class=\"fs7\"> </span></div></td></tr><tr><td class=\"c x181 y1498 w154 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">di cui Francia </div></td><td class=\"c x20c y1498 w152 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">512.488 <span class=\"fs7\"> </span></div></td><td class=\"c x182 y1498 w152 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">494.669 <span class=\"fs7\"> </span></div></td><td class=\"c x20d y1498 w153 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">17.820 <span class=\"fs7\"> </span></div></td></tr><tr><td class=\"c x181 y1499 w154 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">di cui Penisola Iberica </div></td><td class=\"c x20c y1499 w152 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">426.171 <span class=\"fs7\"> </span></div></td><td class=\"c x182 y1499 w152 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">408.304 <span class=\"fs7\"> </span></div></td><td class=\"c x20d y1499 w153 h13\"><div class=\"t m0 xa h14 y6df ffc fsc fc0 sc0 ls0 ws0\">17.867 <span class=\"fs7\"> </span></div></td></tr><tr><td class=\"c x181 y149a w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">America Latina e Centroamerica </div></td><td class=\"c x20c y149a w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">57.606  </div></td><td class=\"c x182 y149a w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">46.945  </div></td><td class=\"c x20d y149a w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">10.661  </div></td></tr><tr><td class=\"c x181 y149b w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Ricavi </div></td><td class=\"c x20c y149b w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.571.270  </div></td><td class=\"c x182 y149b w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.540.813  </div></td><td class=\"c x20d y149b w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">30.458  </div></td></tr></table>Come <span class=\"_ _2b\"> </span>evidenziato<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>nella <span class=\"_ _2b\"> </span>t<span class=\"_ _3\"></span>abella <span class=\"_ _20\"> </span>sovrastante, <span class=\"_ _2b\"> </span>l\u2019area <span class=\"_ _20\"> </span>Europa <span class=\"_ _2b\"> </span>ha <span class=\"_ _20\"> </span>rappresentato <span class=\"_ _20\"> </span>il <span class=\"_ _2b\"> </span>vero <span class=\"_ _2b\"> </span>centro <span class=\"_ _20\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _89\"> </span>Gruppo <span class=\"_ _2\"></span>Orsero <span class=\"_ _2\"></span>mentre i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>icavi <span class=\"_ _2\"></span>consegu<span class=\"_ _3\"></span>iti <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>A<span class=\"_ _3\"></span>merica <span class=\"_ _2\"></span>derivano <span class=\"_ _2\"></span>dall<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>svolte <span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>Messico <span class=\"_ _2\"></span>oltre <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>quelle<span class=\"_ _89\"> </span>svolte <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Costa <span class=\"_ _f\"></span>Rica, <span class=\"_ _f\"></span>Cile, <span class=\"_ _f\"></span>Argentina <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>Colombia. <span class=\"_ _f\"></span>La <span class=\"_ _28\"></span>variazione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _f\"></span>ricavi <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>anno <span class=\"_ _f\"></span>all\u2019altro<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>societ\u00e0<span class=\"_ _89\"> </span></span>europee ri<span class=\"_ _3\"></span>flette le <span class=\"_ _3\"></span>variaz<span class=\"_ _3\"></span>ioni re<span class=\"_ _3\"></span>gistrate <span class=\"_ _3\"></span>nei<span class=\"_ _3\"></span> volumi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>medi unitar<span class=\"_ _3\"></span>i dei<span class=\"_ _3\"></span> pro<span class=\"_ _3\"></span>dotti o<span class=\"_ _3\"></span>rtofrutticoli vendu<span class=\"_ _3\"></span>ti,<span class=\"_ _89\"> </span>cui  si <span class=\"_ _20\"> </span>sommano  i  ricavi  della  societ\u00e0  armatoriale  che  essendo  legati  al  dollaro  (valuta  nella  quale <span class=\"_ _20\"> </span>sono<span class=\"_ _89\"> </span>tipicamente <span class=\"_ _3\"></span>denominat<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>noli <span class=\"_ _3\"></span>marittimi) <span class=\"_ _3\"></span>ris<span class=\"_ _3\"></span>entono <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>maniera<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>rilevante <span class=\"_ _3\"></span>della<span class=\"_ _8\"></span> <span class=\"_ _3\"></span><span class=\"lsa3\">va</span>riab<span class=\"_ _3\"></span>ilit\u00e0 dei <span class=\"_ _3\"></span>tassi<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>ambio <span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>dell\u2019adeguamento <span class=\"_ _3\"></span>nol<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _8\"></span>della <span class=\"_ _3\"></span>variab<span class=\"_ _3\"></span>ilit\u00e0 <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>arburante <span class=\"_ _3\"></span>(eff<span class=\"_ _3\"></span>etto <span class=\"_ _8\"></span>clausola <span class=\"_ _3\"></span>BAF<span class=\"_ _3\"></span>). <span class=\"_ _3\"></span>Per <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u2019area<span class=\"_ _89\"> </span>America Lat<span class=\"_ _3\"></span>ina la <span class=\"_ _3\"></span>variabilit\u00e0 <span class=\"_ _3\"></span>si le<span class=\"_ _3\"></span>ga esse<span class=\"_ _3\"></span>nzialmente al<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>dinamica <span class=\"_ _3\"></span>volumi e <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>unitari <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esportazioni <span class=\"_ _3\"></span>di<span class=\"_ _89\"> </span>avocado. <span class=\"_ _8\"></span><span class=\"ff9\">Si <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>egnala, <span class=\"_ _8\"></span>infine, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _3\"></span>ricav<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>com<span class=\"_ _3\"></span>ponente <span class=\"_ _8\"></span>valutaria <span class=\"_ _8\"></span>rivesta <span class=\"_ _8\"></span>un\u2019importanza <span class=\"_ _8\"></span>non<span class=\"_ _89\"> </span></span>significativa, stante <span class=\"_ _3\"></span>il fatto che i ricavi dell<span class=\"_ _3\"></span>e societ\u00e0 distribut<span class=\"_ _3\"></span>rici, ad eccezione di <span class=\"_ _3\"></span>quelli della soc<span class=\"_ _3\"></span>iet\u00e0 messicana<span class=\"_ _89\"> </span>sono tutti espressi i<span class=\"_ _3\"></span>n euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-664": {
   "value": "NOTA 24. Costo<span class=\"_ _2\"></span> del venduto Nella seguente tabella \u00e8 <span class=\"_ _3\"></span>esposto<span class=\"_ _3\"></span> il costo del venduto pe<span class=\"_ _3\"></span>r destinazione e per <span class=\"_ _3\"></span>natura.<span class=\"_ _8\"></span> <table class=\"s w37c h235\" id=\"_9fd40005-1962-4ca0-9ef7-fdad817b02cf\"><tr><td class=\"c x181 y149c w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y149c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y149c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y149c w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y149d w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi acquisto materie prime, imballi, pallet e merci </div></td><td class=\"c x20c y149d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.090.251  </div></td><td class=\"c x182 y149d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.034.949  </div></td><td class=\"c x20d y149d w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">55.302  </div></td></tr><tr><td class=\"c x188 y149e w3eb h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Costi su provvigioni su acquisti e vendite e premi alla<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y149f w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.678  </div></td><td class=\"c x182 y149f w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.761  </div></td><td class=\"c x20d y149f w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(83) </div></td></tr><tr><td class=\"c x188 y14a0 w3ec h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">clientela<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y14a1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di trasporto e movimentazione  </div></td><td class=\"c x20c y14a1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">173.933  </div></td><td class=\"c x182 y14a1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">180.234  </div></td><td class=\"c x20d y14a1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.302) </div></td></tr><tr><td class=\"c x181 y14a2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di manodopera </div></td><td class=\"c x20c y14a2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">46.145  </div></td><td class=\"c x182 y14a2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">43.907  </div></td><td class=\"c x20d y14a2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.238  </div></td></tr><tr><td class=\"c x181 y14a3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x20c y14a3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">26.656  </div></td><td class=\"c x182 y14a3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">25.255  </div></td><td class=\"c x20d y14a3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.402  </div></td></tr><tr><td class=\"c x181 y14a4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x20c y14a4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">867  </div></td><td class=\"c x182 y14a4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">613  </div></td><td class=\"c x20d y14a4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">255  </div></td></tr><tr><td class=\"c x181 y14a5 w154 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per servizi manutentivi e lavorazioni esterne </div></td><td class=\"c x20c y14a5 w152 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">36.993  </div></td><td class=\"c x182 y14a5 w152 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">36.839  </div></td><td class=\"c x20d y14a5 w153 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">154  </div></td></tr><tr><td class=\"c x181 y14a6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi energetici </div></td><td class=\"c x20c y14a6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.192  </div></td><td class=\"c x182 y14a6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.715  </div></td><td class=\"c x20d y14a6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.524) </div></td></tr><tr><td class=\"c x181 y14a7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi bunker </div></td><td class=\"c x20c y14a7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.679  </div></td><td class=\"c x182 y14a7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">38.010  </div></td><td class=\"c x20d y14a7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.669  </div></td></tr><tr><td class=\"c x181 y14a8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Noleggi Navi e contenitori </div></td><td class=\"c x20c y14a8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.581  </div></td><td class=\"c x182 y14a8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.269  </div></td><td class=\"c x20d y14a8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.312  </div></td></tr><tr><td class=\"c x181 y14a9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Affitto e noleggi </div></td><td class=\"c x20c y14a9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.883  </div></td><td class=\"c x182 y14a9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.610  </div></td><td class=\"c x20d y14a9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">274  </div></td></tr><tr><td class=\"c x181 y14aa w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x20c y14aa w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.181  </div></td><td class=\"c x182 y14aa w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">853  </div></td><td class=\"c x20d y14aa w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">328  </div></td></tr><tr><td class=\"c x181 y14ab w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi diversi e recuperi di costi </div></td><td class=\"c x20c y14ab w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(10.675) </div></td><td class=\"c x182 y14ab w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(9.679) </div></td><td class=\"c x20d y14ab w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(996) </div></td></tr><tr><td class=\"c x181 y14ac w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo del venduto </div></td><td class=\"c x20c y14ac w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.424.362  </div></td><td class=\"c x182 y14ac w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.369.334  </div></td><td class=\"c x20d y14ac w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">55.028  </div></td></tr></table>L\u2019aumento <span class=\"_ _2e\"> </span>del <span class=\"_ _14\"> </span>costo<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>del <span class=\"_ _2e\"> </span>vendu<span class=\"_ _3\"></span>to <span class=\"_ _2e\"> </span>consist<span class=\"_ _3\"></span>e <span class=\"_ _2e\"> </span>princi<span class=\"_ _3\"></span>palmente <span class=\"_ _2e\"> </span>nel <span class=\"_ _14\"> </span>maggior <span class=\"_ _14\"> </span>costo <span class=\"_ _14\"> </span>d\u2019acquisto <span class=\"_ _14\"> </span>dei <span class=\"_ _2a\"> </span><span class=\"ff1\">prodotti </span>ortofrutticoli, <span class=\"_ _f\"></span>strettamente <span class=\"_ _f\"></span>legato <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>l\u2019incremento <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>ric<span class=\"_ _3\"></span>avi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _f\"></span></span>ed <span class=\"_ _8\"></span>all\u2019interve<span class=\"_ _3\"></span><span class=\"ff1\">nuto <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>prezzi <span class=\"_ _8\"></span>dei <span class=\"_ _f\"></span>beni </span>per via d<span class=\"_ _3\"></span>ell\u2019inflazione<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _3\"></span>Come esposto<span class=\"_ _3\"></span> nell<span class=\"_ _3\"></span>a relazion<span class=\"_ _3\"></span>e su<span class=\"_ _3\"></span>lla gestione<span class=\"_ _3\"></span>, si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>un a<span class=\"_ _3\"></span>umento generale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi a<span class=\"_ _3\"></span> </span>causa <span class=\"_ _8\"></span>dell\u2019inflazione, <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>buona <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>riusc<span class=\"_ _3\"></span>iti <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rasferire <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>prezzi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>nos<span class=\"_ _3\"></span>tri <span class=\"_ _8\"></span>beni <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>serviz<span class=\"_ _3\"></span>i senza pregiudicare <span class=\"_ _3\"></span>in maniera signif<span class=\"_ _3\"></span>icativa la redditiv<span class=\"_ _3\"></span>it\u00e0 del Gruppo.<span class=\"_ _8\"></span> Occorre evide<span class=\"_ _3\"></span>nziare una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>dei cost<span class=\"_ _3\"></span>i ener<span class=\"_ _3\"></span>getici per <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>14,2% legata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>flessione <span class=\"_ _3\"></span>del c<span class=\"_ _3\"></span>osto dell<span class=\"_ _3\"></span>a materia<span class=\"_ _3\"></span> prima <span class=\"_ _8\"></span>ris<span class=\"_ _3\"></span>petto <span class=\"_ _f\"></span>all\u2019esercizio <span class=\"_ _f\"></span>precedente, <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ttoscrizione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>cordi <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _8\"></span>favorevo<span class=\"_ _3\"></span>li <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>principali <span class=\"_ _8\"></span>az<span class=\"_ _3\"></span>iende elettriche <span class=\"_ _f\"></span><span class=\"ff9\">e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019eff<span class=\"_ _3\"></span>icientamento <span class=\"_ _8\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>consumi<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>energet<span class=\"_ _3\"></span>ici <span class=\"_ _8\"></span>grazie <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>gli <span class=\"_ _f\"></span>inv<span class=\"_ _3\"></span>estimenti <span class=\"_ _f\"></span>effettuati <span class=\"_ _8\"></span>anche <span class=\"_ _f\"></span>nell\u2019ambito </span>del <span class=\"_ _f\"></span>Piano <span class=\"_ _f\"></span>St<span class=\"_ _3\"></span>rategico <span class=\"_ _f\"></span>ESG<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>Per <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>settore <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>Shipping, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>ril<span class=\"_ _3\"></span>eva <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>incremento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bunker <span class=\"_ _f\"></span>legato<span class=\"_ _3\"></span> a<span class=\"ff9\">ll\u2019incremento <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _28\"></span>carburante <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>per <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>3<span class=\"_ _3\"></span>.077 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _f\"></span>la <span class=\"_ _28\"> </span>contabilizzaz<span class=\"_ _3\"></span>ione<span class=\"_ _8\"></span></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _28\"></span>quote <span class=\"_ _f\"></span>EUA<span class=\"_ _3\"></span> legate <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019introduzione <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>normati</span>va <span class=\"_ _20\"> </span>EUA-ETS <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2b\"> </span>prev<span class=\"_ _3\"></span>ede <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span>pagamento <span class=\"_ _20\"> </span>(entro <span class=\"_ _20\"> </span>settembre <span class=\"_ _2b\"> </span>2025) <span class=\"_ _20\"> </span>delle tonnellate di CO2 <span class=\"_ _2\"></span>em<span class=\"_ _3\"></span>esse nell\u2019atmosfera dalle navi p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r le tratte rilevanti <span class=\"_ _2\"></span>(che toccano il Mediterraneo) per una percentuale calco<span class=\"_ _3\"></span>lata al 40<span class=\"_ _3\"></span>%. Secondo la<span class=\"_ _3\"></span> normativa q<span class=\"_ _3\"></span>uesta percentual<span class=\"_ _3\"></span>e aumenta <span class=\"_ _3\"></span>al 70%<span class=\"_ _8\"></span> nel 2025 p<span class=\"_ _3\"></span>er arrivare<span class=\"_ _3\"></span> al <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>00% <span class=\"_ _8\"></span>nel <span class=\"_ _f\"></span>2026. <span class=\"_ _f\"></span>Si <span class=\"_ _8\"></span>segna<span class=\"_ _3\"></span>la <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>grazie <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>presenza <span class=\"_ _f\"></span>nei <span class=\"_ _8\"></span>contratti <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>trasporto <span class=\"_ _f\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>(reefer) <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>clausola BAF  (\u201c<span class=\"_ _3\"></span>Bunker <span class=\"_ _e\"> </span>Adjustment<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>Factor\u201d) <span class=\"_ _3e\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>nei  co<span class=\"_ _3\"></span>ntratti <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>trasporto <span class=\"_ _e\"> </span>frutta <span class=\"_ _e\"> </span>(reefer) <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>general <span class=\"_ _e\"> </span>cargo <span class=\"_ _e\"> </span>(dry) <span class=\"_ _e\"> </span>di<span class=\"_ _3\"></span> meccanismi <span class=\"_ _2\"></span>d<span class=\"ff9\">i <span class=\"_ _2\"></span>recu<span class=\"_ _3\"></span>pero <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>magg<span class=\"_ _3\"></span>iori <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osti <span class=\"_ _2\"></span>legati <span class=\"_ _2\"></span>all\u2019intr<span class=\"_ _3\"></span>oduzione <span class=\"_ _2\"></span>dell\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A<span class=\"_ _3\"></span>-ETS <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2\"></span>marittimo <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Europa<span class=\"_ _3\"></span>, </span></span>il <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _28\"> </span>del <span class=\"_ _28\"></span>settore <span class=\"_ _28\"> </span>nel <span class=\"_ _28\"> </span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>riferimento <span class=\"_ _28\"> </span>non <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>risultato <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>stanzialmente<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>impattato <span class=\"_ _28\"></span>da <span class=\"_ _28\"></span>un leggero incremento del c<span class=\"_ _3\"></span>osto carb<span class=\"_ _3\"></span>urante che si compon<span class=\"_ _3\"></span>e di bunker fuel e cost<span class=\"_ _3\"></span>i relat<span class=\"_ _3\"></span>ivi all\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A-<span class=\"_ _3\"></span>ETS. </span>L<span class=\"ff9\">\u2019incremento</span> nel costo <span class=\"_ _2\"></span>per noleggi di navi <span class=\"_ _2\"></span>e contenitori<span class=\"_ _3\"></span> <span class=\"ff9\">\u00e8 <span class=\"_ _2\"></span>dovuto all\u2019utilizzo delle navi <span class=\"_ _2\"></span>spot nel periodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i sosta </span>delle <span class=\"_ _8\"></span>navi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>propriet\u00e0 <span class=\"_ _8\"></span>durante <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>dry<span class=\"_ _3\"></span>-docking <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>ripresa <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio <span class=\"_ _3\"></span>IF<span class=\"_ _3\"></span>RS <span class=\"_ _8\"></span>16 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>della quinta <span class=\"_ _2\"></span>nave utilizzata <span class=\"_ _2\"></span>dalla societ\u00e0 <span class=\"_ _2\"></span>armatoriale che <span class=\"_ _2\"></span>peralt<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>risulta compensato <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>oforma <span class=\"_ _2\"></span>di incremento <span class=\"_ _2\"></span>nelle<span class=\"_ _3\"></span> quote di ammortame<span class=\"_ _3\"></span>nto del periodo<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Relativamente <span class=\"_ _25\"> </span>agli <span class=\"_ _25\"> </span>ammort<span class=\"_ _3\"></span>amenti <span class=\"_ _e\"> </span>si <span class=\"_ _25\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _25\"> </span>come <span class=\"_ _25\"> </span>all\u2019aumento <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span><span class=\"ff1\">1.402 <span class=\"_ _25\"> </span>migliaia <span class=\"_ _25\"> </span>sia <span class=\"_ _25\"> </span>riconducibile <span class=\"_ _25\"> </span>a<span class=\"_ _3\"></span>gli<span class=\"_ _3\"></span> </span>investimenti <span class=\"_ _20\"> </span>effettuati <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>sia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>7<span class=\"_ _3\"></span>07 <span class=\"_ _20\"> </span>migliaia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>maggiori <span class=\"_ _20\"> </span>ammortament<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>legati <span class=\"_ _20\"> </span>all\u2019applicazione  <span class=\"ff1\">del </span>principio IFRS 16.<span class=\"_ _3\"></span> Si <span class=\"_ _3\"></span><span class=\"ff9\">segnala <span class=\"_ _8\"></span>che la <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>\u201cCost<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>acquisto <span class=\"_ _8\"></span>materie <span class=\"_ _3\"></span>prime, <span class=\"_ _8\"></span>imballi, <span class=\"_ _3\"></span>pallet <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>merci\u201d <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprende <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span></span>15.88<span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>migl<span class=\"_ _3\"></span>iaia di <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>verso <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>collegate, <span class=\"_ _3\"></span>effett<span class=\"_ _3\"></span>uati <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _8\"></span>e rientrant<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>saldi <span class=\"_ _8\"></span>indicati <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>Not<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>3<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>a cu<span class=\"_ _3\"></span>i si rimanda. La voce<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>invece, <span class=\"_ _8\"></span><span class=\"ff9\">\u201ccosti d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>trasporto <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>movimentazione<span class=\"_ _3\"></span>\u201d <span class=\"_ _3\"></span>comprende<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>5.799<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>verso soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>collegate del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>3.<span class=\"ls13\">344</span> <span class=\"_ _f\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _f\"></span>verso <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>correlate; <span class=\"_ _28\"></span>anche <span class=\"_ _f\"></span>questi <span class=\"_ _f\"></span>saldi <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>ricompresi <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>dettaglio<span class=\"_ _3\"></span> fornito nella Nota 34.<span class=\"_ _3\"></span>  La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c<span class=\"_ _3\"></span>Ricavi <span class=\"_ _8\"></span>diversi <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>recuperi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>i\u201d <span class=\"_ _8\"></span>comprend<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>euro <span class=\"_ _28\"></span><span class=\"ff1\">267 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>ricavi<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>collegat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>del </span>Gruppo. Si rimanda al<span class=\"_ _3\"></span>la Nota 34 per ulter<span class=\"_ _3\"></span>iori dettagli.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-783": {
   "value": "NOTA 24. Costo<span class=\"_ _2\"></span> del venduto Nella seguente tabella \u00e8 <span class=\"_ _3\"></span>esposto<span class=\"_ _3\"></span> il costo del venduto pe<span class=\"_ _3\"></span>r destinazione e per <span class=\"_ _3\"></span>natura.<span class=\"_ _8\"></span> <table class=\"s w37c h235\" id=\"_9fd40005-1962-4ca0-9ef7-fdad817b02cf\"><tr><td class=\"c x181 y149c w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y149c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y149c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y149c w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y149d w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi acquisto materie prime, imballi, pallet e merci </div></td><td class=\"c x20c y149d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.090.251  </div></td><td class=\"c x182 y149d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.034.949  </div></td><td class=\"c x20d y149d w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">55.302  </div></td></tr><tr><td class=\"c x188 y149e w3eb h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Costi su provvigioni su acquisti e vendite e premi alla<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y149f w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.678  </div></td><td class=\"c x182 y149f w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.761  </div></td><td class=\"c x20d y149f w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(83) </div></td></tr><tr><td class=\"c x188 y14a0 w3ec h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">clientela<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y14a1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di trasporto e movimentazione  </div></td><td class=\"c x20c y14a1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">173.933  </div></td><td class=\"c x182 y14a1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">180.234  </div></td><td class=\"c x20d y14a1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.302) </div></td></tr><tr><td class=\"c x181 y14a2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di manodopera </div></td><td class=\"c x20c y14a2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">46.145  </div></td><td class=\"c x182 y14a2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">43.907  </div></td><td class=\"c x20d y14a2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.238  </div></td></tr><tr><td class=\"c x181 y14a3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x20c y14a3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">26.656  </div></td><td class=\"c x182 y14a3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">25.255  </div></td><td class=\"c x20d y14a3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.402  </div></td></tr><tr><td class=\"c x181 y14a4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x20c y14a4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">867  </div></td><td class=\"c x182 y14a4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">613  </div></td><td class=\"c x20d y14a4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">255  </div></td></tr><tr><td class=\"c x181 y14a5 w154 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per servizi manutentivi e lavorazioni esterne </div></td><td class=\"c x20c y14a5 w152 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">36.993  </div></td><td class=\"c x182 y14a5 w152 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">36.839  </div></td><td class=\"c x20d y14a5 w153 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">154  </div></td></tr><tr><td class=\"c x181 y14a6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi energetici </div></td><td class=\"c x20c y14a6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.192  </div></td><td class=\"c x182 y14a6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.715  </div></td><td class=\"c x20d y14a6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.524) </div></td></tr><tr><td class=\"c x181 y14a7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi bunker </div></td><td class=\"c x20c y14a7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.679  </div></td><td class=\"c x182 y14a7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">38.010  </div></td><td class=\"c x20d y14a7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.669  </div></td></tr><tr><td class=\"c x181 y14a8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Noleggi Navi e contenitori </div></td><td class=\"c x20c y14a8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.581  </div></td><td class=\"c x182 y14a8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.269  </div></td><td class=\"c x20d y14a8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.312  </div></td></tr><tr><td class=\"c x181 y14a9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Affitto e noleggi </div></td><td class=\"c x20c y14a9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.883  </div></td><td class=\"c x182 y14a9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.610  </div></td><td class=\"c x20d y14a9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">274  </div></td></tr><tr><td class=\"c x181 y14aa w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x20c y14aa w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.181  </div></td><td class=\"c x182 y14aa w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">853  </div></td><td class=\"c x20d y14aa w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">328  </div></td></tr><tr><td class=\"c x181 y14ab w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi diversi e recuperi di costi </div></td><td class=\"c x20c y14ab w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(10.675) </div></td><td class=\"c x182 y14ab w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(9.679) </div></td><td class=\"c x20d y14ab w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(996) </div></td></tr><tr><td class=\"c x181 y14ac w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo del venduto </div></td><td class=\"c x20c y14ac w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.424.362  </div></td><td class=\"c x182 y14ac w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.369.334  </div></td><td class=\"c x20d y14ac w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">55.028  </div></td></tr></table>L\u2019aumento <span class=\"_ _2e\"> </span>del <span class=\"_ _14\"> </span>costo<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>del <span class=\"_ _2e\"> </span>vendu<span class=\"_ _3\"></span>to <span class=\"_ _2e\"> </span>consist<span class=\"_ _3\"></span>e <span class=\"_ _2e\"> </span>princi<span class=\"_ _3\"></span>palmente <span class=\"_ _2e\"> </span>nel <span class=\"_ _14\"> </span>maggior <span class=\"_ _14\"> </span>costo <span class=\"_ _14\"> </span>d\u2019acquisto <span class=\"_ _14\"> </span>dei <span class=\"_ _2a\"> </span><span class=\"ff1\">prodotti </span>ortofrutticoli, <span class=\"_ _f\"></span>strettamente <span class=\"_ _f\"></span>legato <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>l\u2019incremento <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>ric<span class=\"_ _3\"></span>avi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _f\"></span></span>ed <span class=\"_ _8\"></span>all\u2019interve<span class=\"_ _3\"></span><span class=\"ff1\">nuto <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>prezzi <span class=\"_ _8\"></span>dei <span class=\"_ _f\"></span>beni </span>per via d<span class=\"_ _3\"></span>ell\u2019inflazione<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _3\"></span>Come esposto<span class=\"_ _3\"></span> nell<span class=\"_ _3\"></span>a relazion<span class=\"_ _3\"></span>e su<span class=\"_ _3\"></span>lla gestione<span class=\"_ _3\"></span>, si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>un a<span class=\"_ _3\"></span>umento generale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi a<span class=\"_ _3\"></span> </span>causa <span class=\"_ _8\"></span>dell\u2019inflazione, <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>buona <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>riusc<span class=\"_ _3\"></span>iti <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rasferire <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>prezzi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>nos<span class=\"_ _3\"></span>tri <span class=\"_ _8\"></span>beni <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>serviz<span class=\"_ _3\"></span>i senza pregiudicare <span class=\"_ _3\"></span>in maniera signif<span class=\"_ _3\"></span>icativa la redditiv<span class=\"_ _3\"></span>it\u00e0 del Gruppo.<span class=\"_ _8\"></span> Occorre evide<span class=\"_ _3\"></span>nziare una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>dei cost<span class=\"_ _3\"></span>i ener<span class=\"_ _3\"></span>getici per <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>14,2% legata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>flessione <span class=\"_ _3\"></span>del c<span class=\"_ _3\"></span>osto dell<span class=\"_ _3\"></span>a materia<span class=\"_ _3\"></span> prima <span class=\"_ _8\"></span>ris<span class=\"_ _3\"></span>petto <span class=\"_ _f\"></span>all\u2019esercizio <span class=\"_ _f\"></span>precedente, <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ttoscrizione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>cordi <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _8\"></span>favorevo<span class=\"_ _3\"></span>li <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>principali <span class=\"_ _8\"></span>az<span class=\"_ _3\"></span>iende elettriche <span class=\"_ _f\"></span><span class=\"ff9\">e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019eff<span class=\"_ _3\"></span>icientamento <span class=\"_ _8\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>consumi<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>energet<span class=\"_ _3\"></span>ici <span class=\"_ _8\"></span>grazie <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>gli <span class=\"_ _f\"></span>inv<span class=\"_ _3\"></span>estimenti <span class=\"_ _f\"></span>effettuati <span class=\"_ _8\"></span>anche <span class=\"_ _f\"></span>nell\u2019ambito </span>del <span class=\"_ _f\"></span>Piano <span class=\"_ _f\"></span>St<span class=\"_ _3\"></span>rategico <span class=\"_ _f\"></span>ESG<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>Per <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>settore <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>Shipping, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>ril<span class=\"_ _3\"></span>eva <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>incremento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bunker <span class=\"_ _f\"></span>legato<span class=\"_ _3\"></span> a<span class=\"ff9\">ll\u2019incremento <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _28\"></span>carburante <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>per <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>3<span class=\"_ _3\"></span>.077 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _f\"></span>la <span class=\"_ _28\"> </span>contabilizzaz<span class=\"_ _3\"></span>ione<span class=\"_ _8\"></span></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _28\"></span>quote <span class=\"_ _f\"></span>EUA<span class=\"_ _3\"></span> legate <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019introduzione <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>normati</span>va <span class=\"_ _20\"> </span>EUA-ETS <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2b\"> </span>prev<span class=\"_ _3\"></span>ede <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span>pagamento <span class=\"_ _20\"> </span>(entro <span class=\"_ _20\"> </span>settembre <span class=\"_ _2b\"> </span>2025) <span class=\"_ _20\"> </span>delle tonnellate di CO2 <span class=\"_ _2\"></span>em<span class=\"_ _3\"></span>esse nell\u2019atmosfera dalle navi p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r le tratte rilevanti <span class=\"_ _2\"></span>(che toccano il Mediterraneo) per una percentuale calco<span class=\"_ _3\"></span>lata al 40<span class=\"_ _3\"></span>%. Secondo la<span class=\"_ _3\"></span> normativa q<span class=\"_ _3\"></span>uesta percentual<span class=\"_ _3\"></span>e aumenta <span class=\"_ _3\"></span>al 70%<span class=\"_ _8\"></span> nel 2025 p<span class=\"_ _3\"></span>er arrivare<span class=\"_ _3\"></span> al <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>00% <span class=\"_ _8\"></span>nel <span class=\"_ _f\"></span>2026. <span class=\"_ _f\"></span>Si <span class=\"_ _8\"></span>segna<span class=\"_ _3\"></span>la <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>grazie <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>presenza <span class=\"_ _f\"></span>nei <span class=\"_ _8\"></span>contratti <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>trasporto <span class=\"_ _f\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>(reefer) <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>clausola BAF  (\u201c<span class=\"_ _3\"></span>Bunker <span class=\"_ _e\"> </span>Adjustment<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>Factor\u201d) <span class=\"_ _3e\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>nei  co<span class=\"_ _3\"></span>ntratti <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>trasporto <span class=\"_ _e\"> </span>frutta <span class=\"_ _e\"> </span>(reefer) <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>general <span class=\"_ _e\"> </span>cargo <span class=\"_ _e\"> </span>(dry) <span class=\"_ _e\"> </span>di<span class=\"_ _3\"></span> meccanismi <span class=\"_ _2\"></span>d<span class=\"ff9\">i <span class=\"_ _2\"></span>recu<span class=\"_ _3\"></span>pero <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>magg<span class=\"_ _3\"></span>iori <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osti <span class=\"_ _2\"></span>legati <span class=\"_ _2\"></span>all\u2019intr<span class=\"_ _3\"></span>oduzione <span class=\"_ _2\"></span>dell\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A<span class=\"_ _3\"></span>-ETS <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2\"></span>marittimo <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Europa<span class=\"_ _3\"></span>, </span></span>il <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _28\"> </span>del <span class=\"_ _28\"></span>settore <span class=\"_ _28\"> </span>nel <span class=\"_ _28\"> </span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>riferimento <span class=\"_ _28\"> </span>non <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>risultato <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>stanzialmente<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>impattato <span class=\"_ _28\"></span>da <span class=\"_ _28\"></span>un leggero incremento del c<span class=\"_ _3\"></span>osto carb<span class=\"_ _3\"></span>urante che si compon<span class=\"_ _3\"></span>e di bunker fuel e cost<span class=\"_ _3\"></span>i relat<span class=\"_ _3\"></span>ivi all\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A-<span class=\"_ _3\"></span>ETS. </span>L<span class=\"ff9\">\u2019incremento</span> nel costo <span class=\"_ _2\"></span>per noleggi di navi <span class=\"_ _2\"></span>e contenitori<span class=\"_ _3\"></span> <span class=\"ff9\">\u00e8 <span class=\"_ _2\"></span>dovuto all\u2019utilizzo delle navi <span class=\"_ _2\"></span>spot nel periodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i sosta </span>delle <span class=\"_ _8\"></span>navi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>propriet\u00e0 <span class=\"_ _8\"></span>durante <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>dry<span class=\"_ _3\"></span>-docking <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>ripresa <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio <span class=\"_ _3\"></span>IF<span class=\"_ _3\"></span>RS <span class=\"_ _8\"></span>16 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>della quinta <span class=\"_ _2\"></span>nave utilizzata <span class=\"_ _2\"></span>dalla societ\u00e0 <span class=\"_ _2\"></span>armatoriale che <span class=\"_ _2\"></span>peralt<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>risulta compensato <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>oforma <span class=\"_ _2\"></span>di incremento <span class=\"_ _2\"></span>nelle<span class=\"_ _3\"></span> quote di ammortame<span class=\"_ _3\"></span>nto del periodo<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Relativamente <span class=\"_ _25\"> </span>agli <span class=\"_ _25\"> </span>ammort<span class=\"_ _3\"></span>amenti <span class=\"_ _e\"> </span>si <span class=\"_ _25\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _25\"> </span>come <span class=\"_ _25\"> </span>all\u2019aumento <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span><span class=\"ff1\">1.402 <span class=\"_ _25\"> </span>migliaia <span class=\"_ _25\"> </span>sia <span class=\"_ _25\"> </span>riconducibile <span class=\"_ _25\"> </span>a<span class=\"_ _3\"></span>gli<span class=\"_ _3\"></span> </span>investimenti <span class=\"_ _20\"> </span>effettuati <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>sia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>7<span class=\"_ _3\"></span>07 <span class=\"_ _20\"> </span>migliaia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>maggiori <span class=\"_ _20\"> </span>ammortament<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>legati <span class=\"_ _20\"> </span>all\u2019applicazione  <span class=\"ff1\">del </span>principio IFRS 16.<span class=\"_ _3\"></span> NOTA 25. Spe<span class=\"_ _2\"></span>se generali ed amministra<span class=\"_ _2\"></span>tive<span class=\"_ _89\"> </span> Nella seguente tabella \u00e8 <span class=\"_ _3\"></span>esposto<span class=\"_ _3\"></span> il dettaglio dei costi ge<span class=\"_ _3\"></span>nerali ed amministrat<span class=\"_ _3\"></span>iv<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>per destinazione e <span class=\"_ _3\"></span>per natura.<span class=\"_ _3\"></span> <table class=\"s w37c h236\" id=\"_b198f2d4-4a10-49af-9b52-a58add28176b\"><tr><td class=\"c x181 y14ad w154 h30\"><div class=\"t m0 xa h12 y1ca ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14ad w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14ad w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14ad w153 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14ae w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Compensi organi sociali </div></td><td class=\"c x20c y14ae w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.981  </div></td><td class=\"c x182 y14ae w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.646  </div></td><td class=\"c x20d y14ae w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">336 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14af w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi consulenza professionale, legale, fiscale, notarile </div></td><td class=\"c x20c y14af w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.886  </div></td><td class=\"c x182 y14af w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.573  </div></td><td class=\"c x20d y14af w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(686) </div></td></tr><tr><td class=\"c x181 y14b0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese commerciali, pubblicitarie, promozionali </div></td><td class=\"c x20c y14b0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.649  </div></td><td class=\"c x182 y14b0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.271  </div></td><td class=\"c x20d y14b0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">378  </div></td></tr><tr><td class=\"c x181 y14b1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di manodopera interna </div></td><td class=\"c x20c y14b1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59.159  </div></td><td class=\"c x182 y14b1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">58.772  </div></td><td class=\"c x20d y14b1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">386  </div></td></tr><tr><td class=\"c x181 y14b2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x20c y14b2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.382  </div></td><td class=\"c x182 y14b2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.237  </div></td><td class=\"c x20d y14b2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">145  </div></td></tr><tr><td class=\"c x181 y14b3 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x20c y14b3 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.086  </div></td><td class=\"c x182 y14b3 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.283  </div></td><td class=\"c x20d y14b3 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.197) </div></td></tr><tr><td class=\"c x181 y14b4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per servizi manutentivi e per collaborazioni </div></td><td class=\"c x20c y14b4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.894  </div></td><td class=\"c x182 y14b4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">8.221  </div></td><td class=\"c x20d y14b4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(327) </div></td></tr><tr><td class=\"c x181 y14b5 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese assicurative </div></td><td class=\"c x20c y14b5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.795  </div></td><td class=\"c x182 y14b5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.783  </div></td><td class=\"c x20d y14b5 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x181 y14b6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Utenze </div></td><td class=\"c x20c y14b6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.752  </div></td><td class=\"c x182 y14b6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.860  </div></td><td class=\"c x20d y14b6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(108) </div></td></tr><tr><td class=\"c x181 y14b7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese per trasferte </div></td><td class=\"c x20c y14b7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.038  </div></td><td class=\"c x182 y14b7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.214  </div></td><td class=\"c x20d y14b7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(176) </div></td></tr><tr><td class=\"c x181 y14b8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costo parco auto </div></td><td class=\"c x20c y14b8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.462  </div></td><td class=\"c x182 y14b8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.447  </div></td><td class=\"c x20d y14b8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td></tr><tr><td class=\"c x181 y14b9 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Affitto, e noleggi </div></td><td class=\"c x20c y14b9 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">899  </div></td><td class=\"c x182 y14b9 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">806  </div></td><td class=\"c x20d y14b9 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">93 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14ba w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per acquisti e servizi vs collegate e correlate </div></td><td class=\"c x20c y14ba w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">287  </div></td><td class=\"c x182 y14ba w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">352  </div></td><td class=\"c x20d y14ba w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(65) </div></td></tr><tr><td class=\"c x181 y14bb w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x20c y14bb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.008  </div></td><td class=\"c x182 y14bb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.930  </div></td><td class=\"c x20d y14bb w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls29 ws0\">78 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14bc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di acquisto cancelleria, materiale di consumo </div></td><td class=\"c x20c y14bc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">392  </div></td><td class=\"c x182 y14bc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">461  </div></td><td class=\"c x20d y14bc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(69) </div></td></tr><tr><td class=\"c x181 y14bd w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese per commissioni, fidejussioni </div></td><td class=\"c x20c y14bd w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.469  </div></td><td class=\"c x182 y14bd w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.399  </div></td><td class=\"c x20d y14bd w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71  </div></td></tr><tr><td class=\"c x181 y14be w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Spese generali e amministrative </div></td><td class=\"c x20c y14be w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99.139  </div></td><td class=\"c x182 y14be w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">100.254  </div></td><td class=\"c x20d y14be w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.115) </div></td></tr></table>La tabella evidenzia costi per spese <span class=\"_ _3\"></span>generali ed ammin<span class=\"_ _3\"></span>istrative in <span class=\"_ _3\"></span><span class=\"ls2b\">de</span><span class=\"ff9\">cremento risp<span class=\"_ _3\"></span>etto all\u2019esercizio preced<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>essenzialmente <span class=\"_ _2b\"> </span>nelle <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>ponenti <span class=\"_ _2b\"> </span>costi <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>consu<span class=\"_ _3\"></span>lenza<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>profess<span class=\"_ _3\"></span>ionale, <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>egale, <span class=\"_ _2b\"> </span>fiscal<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>notarile <span class=\"_ _20\"> </span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _2b\"> </span>686<span class=\"_ _89\"> </span> migliaia<span class=\"ls1d\">. </span> Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _8\"></span>accantonamenti<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>ppresenta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ha <span class=\"_ _8\"></span>subito <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>magg<span class=\"_ _3\"></span>iore <span class=\"_ _3\"></span>variazione<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>\u00e8<span class=\"_ _89\"> </span> legata <span class=\"_ _2b\"> </span>principalmente <span class=\"_ _2b\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>mi<span class=\"_ _3\"></span>nor <span class=\"_ _28\"> </span>ac<span class=\"_ _3\"></span>cantona<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>fondo <span class=\"_ _2b\"> </span>svalutaz<span class=\"_ _3\"></span>ione <span class=\"_ _2b\"> </span>crediti, <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>ulterior<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>dett<span class=\"_ _3\"></span>agli<span class=\"_ _8\"></span> <span class=\"_ _2b\"> </span>si<span class=\"_ _89\"> </span> rimanda a <span class=\"_ _8\"></span>quanto prec<span class=\"_ _3\"></span>edentemente <span class=\"_ _3\"></span>descr<span class=\"_ _3\"></span>itto <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"lsa4\">Nota</span> <span class=\"_ _3\"></span>8 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"ff9\">17. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201ccosti <span class=\"_ _3\"></span>vs <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>coll<span class=\"_ _3\"></span>egate e <span class=\"_ _3\"></span>correla<span class=\"_ _3\"></span>te\u201d<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>comprende <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>29 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"></span>verso <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>collegate <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span>258 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>verso <span class=\"_ _28\"> </span>societ\u00e0 <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrelate, <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>si<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> segnala come i dati <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>elativi ai costi di <span class=\"_ _2\"></span>ma<span class=\"_ _3\"></span>nodopera e compensi organi sociali del<span class=\"_ _3\"></span> 2024 includano costi per euro<span class=\"_ _89\"> </span> 2.<span class=\"ls0\">188 <span class=\"ls22\">e <span class=\"_ _b\"></span><span class=\"ls0\">62<span class=\"_ _3\"></span>2 <span class=\"_ _2\"></span>migliaia relativi a <span class=\"_ _b\"></span>parti correlate <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ersone <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>isiche. <span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>rimanda alla <span class=\"_ _2\"></span>Nota 34 <span class=\"_ _b\"></span>per un <span class=\"_ _b\"></span>ulterior<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio.<span class=\"_ _89\"> </span></span></span></span><span class=\"ls0\"><span class=\"ls22\"><span class=\"ls0\"><span class=\"_ _3\"></span> </span></span></span>NOTA 26. Altri r<span class=\"_ _2\"></span>icavi/costi operativi <table class=\"s w37c h237\" id=\"_06f029fb-36d6-4791-94f9-1f1b93983e38\"><tr><td class=\"c x181 y14bf w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14bf w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c0 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Altri ricavi operativi  </div></td><td class=\"c x20c y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">6.633  </div></td><td class=\"c x182 y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">8.341  </div></td><td class=\"c x20d y14c0 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(1.708) </div></td></tr><tr><td class=\"c x181 y14c1 w154 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi operativi </div></td><td class=\"c x20c y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(10.384) </div></td><td class=\"c x182 y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(14.634) </div></td><td class=\"c x20d y14c1 w153 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">4.250  </div></td></tr><tr><td class=\"c x181 y14c2 w154 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Altri ricavi/costi operativi </div></td><td class=\"c x20c y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(3.751) </div></td><td class=\"c x182 y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(6.293) </div></td><td class=\"c x20d y14c2 w153 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">2.542  </div></td></tr></table>Si forni<span class=\"_ _2\"></span>sc<span class=\"_ _3\"></span>e in <span class=\"_ _2\"></span>allegato il <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio delle <span class=\"_ _2\"></span>voci \u201cAltri ri<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>avi operativi\u201d <span class=\"_ _2\"></span>ed \u201cAlt<span class=\"_ _3\"></span><span class=\"ff1\">ri costi </span>operativi\u201d p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r gli<span class=\"_ _2\"></span> esercizi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"ls26\">20</span>24 </span>e 2023 con separata ind<span class=\"_ _3\"></span>icazione del<span class=\"_ _3\"></span>le poste aventi nat<span class=\"_ _3\"></span>ura ordinaria <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span><span class=\"ff9\">ispetto a quell<span class=\"_ _3\"></span>e \u201cnon ricorrenti<span class=\"_ _3\"></span><span class=\"ls1c\">\u201d.</span></span> <table class=\"s w37c h238\" id=\"_9a3930ff-640b-4110-995e-106d23549d92\"><tr><td class=\"c x181 y14c3 w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c3 w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Recuperi spese, rimborsi assicurativi </div></td><td class=\"c x20c y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">533  </div></td><td class=\"c x182 y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">584  </div></td><td class=\"c x20d y14c4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(50) </div></td></tr><tr><td class=\"c x181 y14c5 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Plusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.091  </div></td><td class=\"c x182 y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.961  </div></td><td class=\"c x20d y14c5 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(870) </div></td></tr><tr><td class=\"c x181 y14c6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro  </div></td><td class=\"c x20c y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.967  </div></td><td class=\"c x182 y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.263  </div></td><td class=\"c x20d y14c6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">704  </div></td></tr><tr><td class=\"c x181 y14c7 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi ordinari </div></td><td class=\"c x20c y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.591  </div></td><td class=\"c x182 y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.808  </div></td><td class=\"c x20d y14c7 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(216) </div></td></tr><tr><td class=\"c x181 y14c8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilascio fondi accantonati precedentemente </div></td><td class=\"c x20c y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.600  </div></td><td class=\"c x20d y14c8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.600) </div></td></tr><tr><td class=\"c x181 y14c9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x20c y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">933 <span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">109  </div></td></tr><tr><td class=\"c x181 y14ca w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi non ricorrenti </div></td><td class=\"c x20c y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.533  </div></td><td class=\"c x20d y14ca w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.491) </div></td></tr></table>La voce <span class=\"_ _3\"></span>alt<span class=\"_ _3\"></span>ri ricav<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i ti<span class=\"_ _3\"></span>po o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>a voc<span class=\"_ _3\"></span>e al<span class=\"_ _3\"></span>tri c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>di tipo <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>accoglie <span class=\"_ _3\"></span>element<span class=\"_ _3\"></span>i di <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>ricavo <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>gi\u00e0 <span class=\"_ _8\"></span>clas<span class=\"_ _3\"></span>sificati <span class=\"_ _f\"></span>nelle <span class=\"_ _8\"></span>sez<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>soprastanti <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>conto <span class=\"_ _8\"></span>econom<span class=\"_ _3\"></span>ico <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>accol<span class=\"_ _3\"></span>gono <span class=\"_ _f\"></span>elementi quali <span class=\"_ _3\"></span>sopravvenie<span class=\"_ _3\"></span>nze <span class=\"_ _3\"></span>attive<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>passive <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icavi <span class=\"_ _3\"></span>legati <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>esercizi <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ecedenti <span class=\"_ _8\"></span>per diff<span class=\"_ _3\"></span>erenze <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stime, <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e come <span class=\"_ _28\"> </span>tali <span class=\"_ _28\"> </span>ricorrono <span class=\"_ _28\"> </span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>gli <span class=\"_ _28\"> </span>anni <span class=\"_ _28\"> </span>(ad <span class=\"_ _28\"> </span>esem<span class=\"_ _3\"></span>pio <span class=\"_ _28\"></span>ristorni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>premi <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>e/o <span class=\"_ _28\"> </span>passivi <span class=\"_ _28\"> </span>nei <span class=\"_ _28\"> </span>conf<span class=\"_ _3\"></span>ronti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>clienti <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span> fornitori, <span class=\"_ _2\"></span>differenze sui <span class=\"_ _b\"></span>rimbo<span class=\"_ _3\"></span>rsi <span class=\"_ _b\"></span>as<span class=\"_ _3\"></span>sicurativi <span class=\"_ _2\"></span>incassa<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2\"></span>alle previsioni, <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>..). <span class=\"_ _2\"></span>Includono <span class=\"_ _2\"></span>anc<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>eventuali contributi <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>onto <span class=\"_ _3\"></span>esercizio, <span class=\"_ _3\"></span>plusvalenze <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>minusvalenze <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>dismissioni <span class=\"_ _3\"></span>correnti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cespiti, <span class=\"_ _3\"></span>capitalizzazioni <span class=\"_ _3\"></span>di costi legati ad iniziative di investimento. Si segnala come nel <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>del 2024 si siano registrate capitalizzazioni relative <span class=\"_ _f\"></span>allo <span class=\"_ _28\"> </span>stato <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>avanzamento <span class=\"_ _28\"></span>dell\u2019implementazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>nuovo <span class=\"_ _f\"></span>siste<span class=\"_ _3\"></span>ma <span class=\"_ _28\"></span>ER<span class=\"_ _2\"></span>P<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span><span class=\"ff1 ls13\">341<span class=\"ls0\"> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _28\"></span>Nel </span></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>gistrati <span class=\"_ _8\"></span>ricavi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icorrente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>2.533 <span class=\"_ _3\"></span>migliaia<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprensivi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> 1.600 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>rilas<span class=\"_ _3\"></span>cio <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>fondo <span class=\"_ _28\"> </span>stanz<span class=\"_ _3\"></span>iato <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>un <span class=\"_ _28\"> </span>contenz<span class=\"_ _3\"></span>ioso <span class=\"_ _28\"> </span>dogana<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ved<span class=\"_ _3\"></span>eva <span class=\"_ _28\"> </span>coinvolta <span class=\"_ _28\"> </span>la<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _3\"></span>importat<span class=\"_ _3\"></span>rice <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>ampia<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>desc<span class=\"_ _3\"></span>ritto <span class=\"_ _3\"></span>nella <span class=\"_ _8\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>bilancio <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>933 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>il raggiungimento di <span class=\"_ _2\"></span>accordi transatt<span class=\"_ _3\"></span>ivi. <span class=\"_ _2\"></span>Al 31 <span class=\"_ _2\"></span>dicembre 2024 <span class=\"_ _2\"></span>risult<span class=\"_ _3\"></span>ano invece <span class=\"_ _2\"></span>iscritti euro 1.042 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>mpre legati <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>raggiungimento <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>accordi <span class=\"_ _8\"></span>transatt<span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>compa<span class=\"_ _3\"></span>gnia <span class=\"_ _8\"></span>assicurat<span class=\"_ _3\"></span>iva <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>al contenzioso doganal<span class=\"_ _3\"></span>e). <span class=\"ff9\">Si<span class=\"_ _3\"></span> segnala c<span class=\"_ _3\"></span>he la voce<span class=\"_ _3\"></span> \u201cAltri ric<span class=\"_ _3\"></span>avi operativi\u201d c<span class=\"_ _3\"></span>omprende e<span class=\"_ _3\"></span>uro <span class=\"_ _3\"></span></span><span class=\"ls13\">31</span> m<span class=\"_ _3\"></span>igliaia verso<span class=\"_ _3\"></span> societ\u00e0 collegate ed euro 4<span class=\"_ _3\"></span>1 migliai<span class=\"_ _3\"></span>a verso societ\u00e0 correla<span class=\"_ _3\"></span>te.<span class=\"_ _3\"></span> <table class=\"s w37c h239\" id=\"_2ed2ea13-520e-4fc0-ac9d-7cc314174f49\"><tr><td class=\"c x181 y14cb w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14cb w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14cc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Penalit\u00e0-sanzioni, danni a terzi </div></td><td class=\"c x20c y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(92) </div></td><td class=\"c x182 y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(57) </div></td><td class=\"c x20d y14cc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(35) </div></td></tr><tr><td class=\"c x181 y14cd w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Minusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.570) </div></td><td class=\"c x182 y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.195) </div></td><td class=\"c x20d y14cd w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(375) </div></td></tr><tr><td class=\"c x181 y14ce w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi ordinari </div></td><td class=\"c x20c y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.662) </div></td><td class=\"c x182 y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.252) </div></td><td class=\"c x20d y14ce w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410) </div></td></tr><tr><td class=\"c x181 y14cf w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accordo transattivo con l'Agenzia delle Dogane </div></td><td class=\"c x20c y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.732) </div></td><td class=\"c x20d y14cf w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.732  </div></td></tr><tr><td class=\"c x181 y14d0 w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Premialit\u00e0 Top Management </div></td><td class=\"c x20c y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.241) </div></td><td class=\"c x182 y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.185) </div></td><td class=\"c x20d y14d0 w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">944 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14d1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto chiusura Solgne </div></td><td class=\"c x20c y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td><td class=\"c x182 y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14d1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td></tr><tr><td class=\"c x181 y14d2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazione dei dipendenti agli utili </div></td><td class=\"c x20c y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.097) </div></td><td class=\"c x182 y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.019) </div></td><td class=\"c x20d y14d2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(78) </div></td></tr><tr><td class=\"c x181 y1240 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altri non ricorrenti </div></td><td class=\"c x20c y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.689) </div></td><td class=\"c x182 y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.447) </div></td><td class=\"c x20d y1240 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.758  </div></td></tr><tr><td class=\"c x181 y14d3 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi non ricorrenti<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20c y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.722)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x182 y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.383)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20d y14d3 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.661 <span class=\"ff1 fc0\"> </span></div></td></tr></table>Detto <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>pra <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>caratter<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>ordinario <span class=\"_ _8\"></span>esposti <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>esta <span class=\"_ _f\"></span>ta<span class=\"_ _3\"></span>bella, <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>si registrano <span class=\"_ _8\"></span>scostamenti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>410<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>legati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>princ<span class=\"_ _3\"></span>ipalmente <span class=\"_ _8\"></span><span class=\"ff9\">all\u2019incremento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>costi<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>erogazioni <span class=\"_ _8\"></span>liberali <span class=\"_ _8\"></span>per euro <span class=\"_ _2\"></span>324 <span class=\"_ _2\"></span>migliaia. <span class=\"_ _2\"></span>Risultan<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>2.010 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>erogazioni liberali <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro <span class=\"ls17\">1.<span class=\"_ _2\"></span><span class=\"ls0\">8<span class=\"_ _3\"></span>69 <span class=\"_ _2\"></span>migliaia </span></span>per  le  circa  <span class=\"ls17\">1.</span>273  tonnellate  di  prodotti  ortofrutticoli  donati  ai  banchi  alimentari<span class=\"_ _8\"></span>  (al  31  dicembre  2023 risultavano <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.686 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.56<span class=\"_ _3\"></span>6 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>circa <span class=\"_ _3\"></span>1.008 <span class=\"_ _8\"></span>tonnellate <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>onazioni <span class=\"_ _3\"></span>ai banchi alimentari<span class=\"_ _3\"></span><span class=\"ls18\">).</span>  Per quant<span class=\"_ _3\"></span>o r<span class=\"_ _3\"></span>iguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>componenti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>non r<span class=\"_ _3\"></span>icorrenti <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4 il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>effettuat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>stanziamenti <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>premialit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Top <span class=\"_ _8\"></span>Management<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>3.18<span class=\"_ _3\"></span>5 <span class=\"_ _8\"></span>migliaia <span class=\"_ _f\"></span>ed euro  2<span class=\"_ _3\"></span>.241  m<span class=\"_ _3\"></span>igliaia  sudd<span class=\"_ _3\"></span>ivisi <span class=\"_ _e\"> </span>in  euro<span class=\"_ _3\"></span>  1.<span class=\"_ _3\"></span>053 <span class=\"_ _e\"> </span>per <span class=\"_ _3e\"> </span>M<span class=\"_ _3\"></span>BO  (co<span class=\"_ _3\"></span>mponente <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>premio  che<span class=\"_ _3\"></span>  verr\u00e0 <span class=\"_ _e\"> </span>pagata <span class=\"_ _e\"> </span>a  valle dell\u2019approvazione del b<span class=\"_ _3\"></span>ilancio 202<span class=\"_ _3\"></span><span class=\"ff1\">4), euro<span class=\"_ _3\"></span> 1.139 <span class=\"_ _3\"></span>migliaia relati<span class=\"_ _3\"></span>vi al Piano<span class=\"_ _3\"></span> di Perfor<span class=\"_ _3\"></span>mance Share <span class=\"_ _3\"></span>2023<span class=\"_ _3\"></span>-2025 in </span>quanto <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019ann<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>202<span class=\"ff1\">4<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>raggiunto,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>determinando <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>l\u2019asse<span class=\"_ _3\"></span>gnazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n. <span class=\"_ _8\"></span><span class=\"ff1\">96.858<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>azioni, </span>ed euro <span class=\"ls28\">48</span> migliaia<span class=\"_ _3\"></span> per dividend equ<span class=\"_ _3\"></span>ivalent.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>inoltre <span class=\"_ _8\"></span>l\u2019oner<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>partecipazione <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ipendenti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>francese <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>messicane disposta dalle relative nor<span class=\"_ _3\"></span>mative<span class=\"_ _3\"></span>. Relativamente <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>31  di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre <span class=\"_ _20\"> </span>2023 <span class=\"_ _2b\"> </span>si<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _20\"> </span>l\u2019iscrizione <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>le<span class=\"_ _3\"></span>gati <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>ra<span class=\"_ _3\"></span>ggiungimento <span class=\"_ _20\"> </span>dell\u2019Accordo Transattivo <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>l\u2019Agenzia<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>Doga<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"></span>importatrice <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>ort<span class=\"_ _3\"></span>ofrutticoli <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>un ammontare complessivo di euro 2.<span class=\"_ _2\"></span>732 migli<span class=\"_ _3\"></span>aia, mentre al 31 dicembre <span class=\"_ _2\"></span>2024 la contabilizzazione di costi <span class=\"_ _2\"></span>legati<span class=\"_ _3\"></span> alla chiusura del ma<span class=\"_ _3\"></span>gazzino di Solgne <span class=\"_ _3\"></span>per euro 695 mig<span class=\"_ _3\"></span>liaia.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>\u201cAltre <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>ricorr<span class=\"_ _3\"></span>enti\u201d <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019esercizio <span class=\"_ _f\"></span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mponente <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _f\"></span>significativa <span class=\"_ _f\"></span>attiene <span class=\"_ _f\"></span>alla </span>risoluzione <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>pagamento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span>cune <span class=\"_ _2b\"> </span>penalit\u00e0/sanzion<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>oltre <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>transazioni <span class=\"_ _2b\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>dipend<span class=\"_ _3\"></span>enti,  mentre <span class=\"_ _2b\"> </span>per l\u2019esercizio 202<span class=\"ff1\">3 sval<span class=\"_ _3\"></span>utazione di alcuni asset<span class=\"_ _3\"></span>s e ad acc<span class=\"_ _3\"></span>ordi transattivi<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> </span>La voce \u201cAltri <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i operativi<span class=\"ff1\"> ordinari<span class=\"_ _3\"></span></span>\u201d comprende oneri verso societ\u00e0 collegate<span class=\"ff1\"> per euro 29 migliaia, mentre la </span>voce <span class=\"_ _2\"></span>\u201cAltri costi <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perativi <span class=\"_ _2\"></span>non ricorrenti\u201d<span class=\"ff1\"> include <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.478 migliaia <span class=\"_ _b\"></span>ve<span class=\"_ _3\"></span>rso <span class=\"_ _2\"></span>parti correlate. <span class=\"_ _2\"></span>Si <span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>manda <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>Nota </span>34 per un ulteriore d<span class=\"_ _3\"></span>ettaglio.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span> cambio<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<span class=\"_ _3\"></span> <table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span> dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>Capexo. <table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del dollaro.<span class=\"_ _89\"> </span>NOTA 29. Impo<span class=\"_ _2\"></span>ste sul reddito Quasi tutte <span class=\"ls1a\">le</span> societ\u00e0 controllate italiane aderisc<span class=\"_ _3\"></span>ono <span class=\"ff9\">al sistema del \u201cconsolidato fiscal<span class=\"_ _3\"></span>e\u201d posto in <span class=\"_ _2\"></span>ca<span class=\"_ _3\"></span>po a Orsero<span class=\"_ _89\"> </span></span>ai sensi <span class=\"_ _3\"></span>degl<span class=\"_ _3\"></span>i art<span class=\"_ _3\"></span>t. 11<span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>e segg. <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>T.U.I.R. <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>analogo <span class=\"_ _3\"></span>sistema <span class=\"_ _8\"></span>\u00e8 stat<span class=\"_ _3\"></span>o at<span class=\"_ _3\"></span>tivato <span class=\"_ _3\"></span>in Franc<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>a parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>AZ <span class=\"_ _3\"></span>France<span class=\"_ _89\"> </span>unitamente alle sue soc<span class=\"_ _3\"></span>iet\u00e0 control<span class=\"_ _3\"></span>late francesi<span class=\"_ _3\"></span> e da Bla<span class=\"_ _3\"></span>mpin S.a.S. per le sue co<span class=\"_ _3\"></span>ntroll<span class=\"_ _3\"></span>ate.<span class=\"_ _89\"> </span>La movimentazione delle <span class=\"_ _3\"></span>imposte \u00e8<span class=\"_ _3\"></span> riepilogata nella t<span class=\"_ _3\"></span>abella qui di s<span class=\"_ _3\"></span>eguito.<table class=\"s w3ef h23f\" id=\"_4f11d3d0-1bce-46d7-890a-0f31b4041f9c\"><tr><td class=\"c x181 y14f2 wa h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y14f2 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y14f2 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1bb y14f2 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14f3 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte correnti </div></td><td class=\"c x1d9 y14f3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.660) </div></td><td class=\"c x1e6 y14f3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.273) </div></td><td class=\"c x1bb y14f3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(387) </div></td></tr><tr><td class=\"c x181 y14f4 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte da consolidato fiscale </div></td><td class=\"c x1d9 y14f4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.511  </div></td><td class=\"c x1e6 y14f4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.895  </div></td><td class=\"c x1bb y14f4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.384) </div></td></tr><tr><td class=\"c x181 y141e wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte anticipate e differite </div></td><td class=\"c x1d9 y141e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(256) </div></td><td class=\"c x1e6 y141e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(617) </div></td><td class=\"c x1bb y141e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">360  </div></td></tr><tr><td class=\"c x181 y14f5 wa h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte sul reddito </div></td><td class=\"c x1d9 y14f5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(9.406) </div></td><td class=\"c x1e6 y14f5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(7.995) </div></td><td class=\"c x1bb y14f5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(1.411) </div></td></tr></table>La <span class=\"_ _2\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>seguente<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>evidenzi<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>l\u2019intervenut<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>aumento del tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>imposiz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>effett<span class=\"_ _3\"></span>ivo <span class=\"_ _2\"></span>rispet<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>al 202<span class=\"_ _3\"></span><span class=\"ff1\">3, <span class=\"_ _2\"></span>cau<span class=\"_ _3\"></span>sato<span class=\"_ _89\"> </span></span>dal mi<span class=\"_ _2\"></span>nor impatto <span class=\"_ _2\"></span>del risultato <span class=\"_ _2\"></span>ante <span class=\"_ _2\"></span>imposte<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>armat<span class=\"_ _3\"></span>oriale ch<span class=\"_ _2\"></span>e beneficia <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>regime <span class=\"ls20\">in</span> <span class=\"_ _2\"></span>Tonnage T<span class=\"lsd\">ax</span>.<span class=\"_ _89\"> </span>Relativamente <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>Pillar <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>i<span class=\"ff9\">l<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>sodd<span class=\"_ _3\"></span>isfa <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>presu<span class=\"_ _3\"></span>pposto <span class=\"_ _3\"></span>soggettivo <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>l\u2019applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>disposiz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>in<span class=\"_ _89\"> </span></span>esame <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>\u00e8<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nseguenza, <span class=\"_ _f\"></span>tenuto <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>verifica <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>li<span class=\"_ _3\"></span>vello <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>imposizione <span class=\"_ _f\"></span>effettivo <span class=\"_ _f\"></span>scontato <span class=\"_ _8\"></span>ne<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>Paes<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui<span class=\"_ _89\"> </span>opera ed al<span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>computo <span class=\"_ _3\"></span>e versa<span class=\"_ _3\"></span>mento dell\u2019i<span class=\"_ _3\"></span>mposta <span class=\"_ _3\"></span>integrativa dovut<span class=\"_ _3\"></span>a. Per <span class=\"_ _3\"></span>queste ra<span class=\"_ _3\"></span>gioni, il <span class=\"_ _3\"></span>Gruppo s<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>\u00e8 ad<span class=\"_ _3\"></span>operato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>monitorare<span class=\"_ _3\"></span>, lo <span class=\"_ _3\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di avanza<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>normativa <span class=\"_ _8\"></span>in Italia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>giurisdizioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui<span class=\"_ _89\"> </span>opera. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>analisi, <span class=\"_ _2b\"> </span>anc<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>natura <span class=\"_ _2b\"> </span>organizzat<span class=\"_ _3\"></span>iva <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>proced<span class=\"_ _3\"></span>urale, <span class=\"_ _2b\"> </span>hanno<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>avuto <span class=\"_ _2b\"> </span>qu<span class=\"_ _3\"></span>ale <span class=\"_ _28\"> </span>scopo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>definizione <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span>sistemi di gestione per la <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rretta applicazione delle disposizioni in tema di Pillar 2. <span class=\"_ _2\"></span>Le analisi condotte, anche<span class=\"_ _89\"> </span>con il supporto d<span class=\"_ _3\"></span>i consulenti spec<span class=\"_ _3\"></span>ializzati, hanno a<span class=\"_ _3\"></span>vuto ad oggett<span class=\"_ _3\"></span>o la mappatura d<span class=\"_ _3\"></span>elle entit\u00e0 d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>Gruppo, delle<span class=\"_ _89\"> </span>loro <span class=\"_ _8\"></span>caratteristiche <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _8\"></span>relative <span class=\"_ _8\"></span>informazion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>classificazione <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _8\"></span>Pillar <span class=\"_ _3\"></span>2, <span class=\"_ _8\"></span>ivi <span class=\"_ _8\"></span>incluso<span class=\"_ _89\"> </span>l'esame <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>Transit<span class=\"_ _3\"></span>ional <span class=\"_ _8\"></span>Safe <span class=\"_ _8\"></span>Harbours <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>applicazione <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ovuta <span class=\"_ _8\"></span>nell\u2019anno <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>esame. <span class=\"_ _8\"></span>Sulla <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>delle<span class=\"_ _89\"> </span>risultanze <span class=\"_ _f\"></span>de<span class=\"ff9\">ll\u2019analisi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>escritta, <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>evede <span class=\"_ _f\"></span>un\u2019esposizione <span class=\"_ _f\"></span>significativa <span class=\"_ _f\"></span>o <span class=\"_ _8\"></span>impatti <span class=\"_ _f\"></span>rilevanti <span class=\"_ _8\"></span>ai <span class=\"_ _f\"></span>fini<span class=\"_ _89\"> </span></span>delle imposte sul reddito<span class=\"_ _3\"></span> in ambito P<span class=\"_ _3\"></span>illar 2.<span class=\"_ _89\"> </span>Il Grup<span class=\"_ _3\"></span>po, come<span class=\"_ _3\"></span> previsto<span class=\"_ _3\"></span> dai <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili, <span class=\"_ _3\"></span>ha a<span class=\"_ _3\"></span>pplicat<span class=\"_ _3\"></span>o l\u2019eccezione<span class=\"_ _3\"></span> alla <span class=\"_ _3\"></span>rileva<span class=\"_ _3\"></span>zione e <span class=\"_ _3\"></span>all\u2019informat<span class=\"_ _3\"></span>iva sull<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>attivit\u00e0 e passivit\u00e0 fiscali d<span class=\"_ _3\"></span>ifferite relat<span class=\"_ _3\"></span>ive alle imposte s<span class=\"_ _3\"></span>ul reddito efferent<span class=\"_ _3\"></span>i il Pillar 2.<table class=\"s w3f3 h240\" id=\"_d13738a6-8b38-4143-9e80-7cae793a0ee0\"><tr><td class=\"c x181 y14f6 wa h116\"><div class=\"t m0 xa h12 ya8d ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y14f7 w182 hee\"><div class=\"t m0 x4 h12 y6dc ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">4 <span class=\"ff3\">\u2013</span> Aliquota 24%</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x183 y14f7 w183 hee\"><div class=\"t m0 x7a h12 y6dc ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">3 <span class=\"ff3\">\u2013</span> Aliquota 24%</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1d9 y14f6 w184 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x239 y14f6 w185 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x183 y14f6 w184 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x23a y14f6 w186 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imposta </div></td></tr><tr><td class=\"c x181 y14f8 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Risultato ante imposte </div></td><td class=\"c x1d9 y14f8 w184 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">37.086  </div></td><td></td><td class=\"c x183 y14f8 w184 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">56.124  </div></td><td></td></tr><tr><td class=\"c x181 y14f9 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposta teorica </div></td><td class=\"c x239 y14f9 w185 h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(8.901) </div></td><td></td><td class=\"c x23a y14f9 w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.470) </div></td></tr><tr><td class=\"c x181 y14fa wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Tonnage Tax Cosiarma </div></td><td></td><td class=\"c x239 y14fa w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.579  </div></td><td></td><td class=\"c x23a y14fa w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.631  </div></td></tr><tr><td class=\"c x181 y14fb wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Risultato partecipazioni ad equity </div></td><td class=\"c x1d9 y14fb w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.047) </div></td><td class=\"c x239 y14fb w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">491  </div></td><td class=\"c x183 y14fb w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.614) </div></td><td class=\"c x23a y14fb w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">387  </div></td></tr><tr><td class=\"c x181 y14fc wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 estere per diversa % fiscale </div></td><td></td><td class=\"c x239 y14fc w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(489) </div></td><td></td><td class=\"c x23a y14fc w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(367) </div></td></tr><tr><td class=\"c x181 y14fd wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi intercompany tassati </div></td><td class=\"c x1d9 y14fd w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29.224  </div></td><td class=\"c x239 y14fd w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(351) </div></td><td class=\"c x183 y14fd w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">38.913  </div></td><td class=\"c x23a y14fd w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(467) </div></td></tr><tr><td class=\"c x181 y14fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri non imponibili/recuperi imposte </div></td><td></td><td class=\"c x239 y14fe w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(737) </div></td><td></td><td class=\"c x23a y14fe w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">593  </div></td></tr><tr><td class=\"c x181 y1460 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte effettive </div></td><td></td><td class=\"c x239 y1460 w185 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(8.407) </div></td><td></td><td class=\"c x23a y1460 w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(6.692) </div></td></tr><tr><td class=\"c x181 y1462 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte IRAP/CVAE </div></td><td></td><td class=\"c x239 y1462 w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(999) </div></td><td></td><td class=\"c x23a y1462 w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.303) </div></td></tr><tr><td class=\"c x181 y14ff wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte di cui a bilancio consolidato </div></td><td></td><td class=\"c x239 y14ff w185 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.406) </div></td><td></td><td class=\"c x23a y14ff w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(7.995) </div></td></tr><tr><td class=\"c x181 y1500 wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Aliquota effettiva </div></td><td></td><td class=\"c x239 y1500 w185 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">25,4% </div></td><td></td><td class=\"c x23a y1500 w186 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14,2% </div></td></tr></table>La tabella di cui sopra dett<span class=\"_ _3\"></span>aglia il raccordo t<span class=\"_ _3\"></span>ra imposte teoriche ed <span class=\"_ _3\"></span>effettive <span class=\"_ _8\"></span>dei due esercizi, ben e<span class=\"_ _3\"></span>videnziando<span class=\"_ _89\"> </span>le <span class=\"_ _2\"></span>differenze<span class=\"ls19\">; <span class=\"_ _2\"></span><span class=\"ls0\">soprattut<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>legato <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>tassazione <span class=\"_ _2\"></span><span class=\"ff9\">\u201c<span class=\"_ _3\"></span>Tonnage<span class=\"ff1\"> <span class=\"_ _2\"></span>Tax<span class=\"ff9\">\u201d<span class=\"_ _3\"></span></span>. <span class=\"_ _b\"></span>I<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>riga <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span>parata <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>icate<span class=\"_ _89\"> </span></span></span></span></span>le <span class=\"_ _2b\"> </span>imposte <span class=\"_ _20\"> </span>IRAP <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>C<span class=\"_ _3\"></span>VAE <span class=\"_ _2b\"> </span>(Franc<span class=\"_ _3\"></span>ia) <span class=\"_ _2b\"> </span>conteggiate <span class=\"_ _20\"> </span>su <span class=\"_ _2b\"> </span>una <span class=\"_ _2b\"> </span>dive<span class=\"_ _3\"></span>rsa <span class=\"_ _2b\"> </span>base <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>mponibile.<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>La<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _2b\"> </span>qui <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>seguito<span class=\"_ _89\"> </span>evidenzia la movimentazione per natura delle diverse componenti che hanno <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>iguardato<span class=\"_ _3\"></span> le i<span class=\"_ _2\"></span>mposte anticipate<span class=\"_ _3\"></span>.<table class=\"s w3f4 h241\" id=\"_c201173c-c20b-4cf7-a263-7968db17cfcf\"><tr><td></td><td class=\"c x214 y1501 w188 h4f\"><div class=\"t m0 x6e h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Stato Patrimoniale </div></td><td></td><td></td><td class=\"c x23b y1501 w189 h4f\"><div class=\"t m0 x9b h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico </div></td><td></td><td class=\"c x23c y1502 w3f5 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1503 w187 h167\"><div class=\"t m0 x3 h12 yd6f ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x23d y1504 w3f6 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Complessivo<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x214 y1503 w9d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1503 w18b hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23b y1503 w18c hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23f y1503 w9d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x240 y1503 w18b hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x241 y1503 w18d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1505 w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Perdite fiscali </div></td><td class=\"c x214 y1505 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.236  </div></td><td class=\"c x23e y1505 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.670  </div></td><td class=\"c x23b y1505 w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x23f y1505 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(727) </div></td><td class=\"c x240 y1505 w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1505 w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133c w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto IAS 19 </div></td><td class=\"c x214 y133c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y133c w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">709  </div></td><td class=\"c x23b y133c w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">42  </div></td><td class=\"c x23f y133c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">57 <span class=\"ls0\"> </span></div></td><td class=\"c x240 y133c w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(40) </div></td><td class=\"c x241 y133c w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">54  </div></td></tr><tr><td class=\"c x181 y133d w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti/Avviamenti/Marchio </div></td><td class=\"c x214 y133d w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">443 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y133d w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">519  </div></td><td class=\"c x23b y133d w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(71) </div></td><td class=\"c x23f y133d w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(39) </div></td><td class=\"c x240 y133d w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y133d w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133e w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazioni e accantonamenti </div></td><td class=\"c x214 y133e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">760  </div></td><td class=\"c x23e y133e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">815  </div></td><td class=\"c x23b y133e w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(55) </div></td><td class=\"c x23f y133e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(182) </div></td><td class=\"c x240 y133e w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y133e w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133f w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x214 y133f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">179  </div></td><td class=\"c x23e y133f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">270  </div></td><td class=\"c x23b y133f w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y133f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y133f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(91) </div></td><td class=\"c x241 y133f w18d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">121  </div></td></tr><tr><td class=\"c x181 y1340 w187 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Varie Minori </div></td><td class=\"c x214 y1340 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">669 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y1340 w18b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls4b ws0\">557 <span class=\"ls0\"> </span></div></td><td class=\"c x23b y1340 w18c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">124  </div></td><td class=\"c x23f y1340 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(87) </div></td><td class=\"c x240 y1340 w18e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1340 w18c h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1341 w187 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x214 y1341 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x23e y1341 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td><td class=\"c x23b y1341 w18c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(393) </div></td><td class=\"c x23f y1341 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(977) </div></td><td class=\"c x240 y1341 w18e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(130) </div></td><td class=\"c x241 y1341 w18c h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">175  </div></td></tr></table>La  t<span class=\"_ _3\"></span>abella <span class=\"_ _e\"> </span>qui  di <span class=\"_ _e\"> </span>seguito <span class=\"_ _e\"> </span>evidenzia <span class=\"_ _e\"> </span>la  mov<span class=\"_ _3\"></span>imentazione <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>natura <span class=\"_ _e\"> </span>delle <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _3e\"> </span>c<span class=\"_ _3\"></span>omponenti <span class=\"_ _e\"> </span>che <span class=\"_ _3e\"> </span>hanno<span class=\"_ _3\"></span> interessato le impost<span class=\"_ _3\"></span>e differite passive<span class=\"_ _3\"></span>.  <table class=\"s w3f4 h242\" id=\"_ebccbcec-4b78-4d31-a9c0-080e59880075\"><tr><td></td><td class=\"c x214 y1506 w188 h4f\"><div class=\"t m0 x6e h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Stato Patrimoniale </div></td><td></td><td></td><td class=\"c x23b y1506 w189 h4f\"><div class=\"t m0 x9b h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico </div></td><td></td><td class=\"c x23c y1507 w3f5 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1508 w187 h168\"><div class=\"t m0 x3 h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x23d y1509 w3f6 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Complessivo<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x214 y1508 w9d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1508 w18b hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23b y1508 w18c hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23f y1508 w9d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x240 y1508 w18b hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x241 y1508 w18d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y150a w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Leasing impianti </div></td><td class=\"c x214 y150a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.582) </div></td><td class=\"c x23e y150a w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.631) </div></td><td class=\"c x23b y150a w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">49 <span class=\"ls0\"> </span></div></td><td class=\"c x23f y150a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">98  </div></td><td class=\"c x240 y150a w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 y150a w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y150b w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls58 ws0\">Su J<span class=\"ls0\">-entries FV Magazzini Fern\u00e1ndez</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y150b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.625) </div></td><td class=\"c x23e y150b w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x23b y150b w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">65  </div></td><td class=\"c x23f y150b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">65  </div></td><td class=\"c x240 y150b w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150b w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y150c w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti navi </div></td><td class=\"c x214 y150c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(298) </div></td><td class=\"c x23e y150c w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(298) </div></td><td class=\"c x23b y150c w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y150c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y150c w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150c w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y150d w187 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x214 y150d w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(752) </div></td><td class=\"c x23e y150d w18b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(180) </div></td><td class=\"c x23b y150d w18c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y150d w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y150d w18e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(572) </div></td><td class=\"c x241 y150d w18c h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">170  </div></td></tr><tr><td class=\"c x181 y150e w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto IAS 19 </div></td><td class=\"c x214 y150e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(20) </div></td><td class=\"c x23e y150e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x23b y150e w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x23f y150e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x240 y150e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(22) </div></td><td class=\"c x241 y150e w18d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y150f w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Varie Minori </div></td><td class=\"c x214 y150f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(327) </div></td><td class=\"c x23e y150f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(411) </div></td><td class=\"c x23b y150f w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20  </div></td><td class=\"c x23f y150f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">196  </div></td><td class=\"c x240 y150f w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150f w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">196  </div></td></tr><tr><td class=\"c x181 y1510 w187 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 per imposte differite </div></td><td class=\"c x214 y1510 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.603) </div></td><td class=\"c x23e y1510 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.215) </div></td><td class=\"c x23b y1510 w18c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">137  </div></td><td class=\"c x23f y1510 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">361  </div></td><td class=\"c x240 y1510 w18e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(594) </div></td><td class=\"c x241 y1510 w18c h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">361  </div></td></tr></table>Al <span class=\"_ _8\"></span>31 <span class=\"_ _3\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ls26\">20</span>24 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _8\"></span>contenziosi <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rilievo<span class=\"_ _8\"></span>, <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>quelli <span class=\"_ _8\"></span>precedentement<span class=\"_ _3\"></span>e menzionati nella Nota 1<span class=\"_ _3\"></span>7. Non <span class=\"_ _28\"> </span>si <span class=\"_ _28\"> </span>evidenziano<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>signif<span class=\"_ _3\"></span>icative <span class=\"_ _28\"> </span>modifiche <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>normati<span class=\"_ _3\"></span>va <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>materia<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fiscale<span class=\"_ _8\"></span> <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>eccezione <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>quanto indicato in relazione al<span class=\"_ _3\"></span> Pillar Two<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-723": {
   "value": "NOTA 24. Costo<span class=\"_ _2\"></span> del venduto Nella seguente tabella \u00e8 <span class=\"_ _3\"></span>esposto<span class=\"_ _3\"></span> il costo del venduto pe<span class=\"_ _3\"></span>r destinazione e per <span class=\"_ _3\"></span>natura.<span class=\"_ _8\"></span> <table class=\"s w37c h235\" id=\"_9fd40005-1962-4ca0-9ef7-fdad817b02cf\"><tr><td class=\"c x181 y149c w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y149c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y149c w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y149c w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y149d w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi acquisto materie prime, imballi, pallet e merci </div></td><td class=\"c x20c y149d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.090.251  </div></td><td class=\"c x182 y149d w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.034.949  </div></td><td class=\"c x20d y149d w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">55.302  </div></td></tr><tr><td class=\"c x188 y149e w3eb h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Costi su provvigioni su acquisti e vendite e premi alla<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y149f w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.678  </div></td><td class=\"c x182 y149f w152 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">2.761  </div></td><td class=\"c x20d y149f w153 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">(83) </div></td></tr><tr><td class=\"c x188 y14a0 w3ec h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">clientela<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y14a1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di trasporto e movimentazione  </div></td><td class=\"c x20c y14a1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">173.933  </div></td><td class=\"c x182 y14a1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">180.234  </div></td><td class=\"c x20d y14a1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6.302) </div></td></tr><tr><td class=\"c x181 y14a2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di manodopera </div></td><td class=\"c x20c y14a2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">46.145  </div></td><td class=\"c x182 y14a2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">43.907  </div></td><td class=\"c x20d y14a2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.238  </div></td></tr><tr><td class=\"c x181 y14a3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x20c y14a3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">26.656  </div></td><td class=\"c x182 y14a3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">25.255  </div></td><td class=\"c x20d y14a3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.402  </div></td></tr><tr><td class=\"c x181 y14a4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x20c y14a4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">867  </div></td><td class=\"c x182 y14a4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">613  </div></td><td class=\"c x20d y14a4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">255  </div></td></tr><tr><td class=\"c x181 y14a5 w154 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per servizi manutentivi e lavorazioni esterne </div></td><td class=\"c x20c y14a5 w152 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">36.993  </div></td><td class=\"c x182 y14a5 w152 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">36.839  </div></td><td class=\"c x20d y14a5 w153 h15\"><div class=\"t m0 xa h14 y99 ff1 fs7 fc0 sc0 ls0 ws0\">154  </div></td></tr><tr><td class=\"c x181 y14a6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi energetici </div></td><td class=\"c x20c y14a6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">9.192  </div></td><td class=\"c x182 y14a6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10.715  </div></td><td class=\"c x20d y14a6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.524) </div></td></tr><tr><td class=\"c x181 y14a7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi bunker </div></td><td class=\"c x20c y14a7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">40.679  </div></td><td class=\"c x182 y14a7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">38.010  </div></td><td class=\"c x20d y14a7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.669  </div></td></tr><tr><td class=\"c x181 y14a8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Noleggi Navi e contenitori </div></td><td class=\"c x20c y14a8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.581  </div></td><td class=\"c x182 y14a8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.269  </div></td><td class=\"c x20d y14a8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.312  </div></td></tr><tr><td class=\"c x181 y14a9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Affitto e noleggi </div></td><td class=\"c x20c y14a9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.883  </div></td><td class=\"c x182 y14a9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.610  </div></td><td class=\"c x20d y14a9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">274  </div></td></tr><tr><td class=\"c x181 y14aa w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x20c y14aa w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.181  </div></td><td class=\"c x182 y14aa w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">853  </div></td><td class=\"c x20d y14aa w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">328  </div></td></tr><tr><td class=\"c x181 y14ab w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Ricavi diversi e recuperi di costi </div></td><td class=\"c x20c y14ab w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(10.675) </div></td><td class=\"c x182 y14ab w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(9.679) </div></td><td class=\"c x20d y14ab w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(996) </div></td></tr><tr><td class=\"c x181 y14ac w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Costo del venduto </div></td><td class=\"c x20c y14ac w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.424.362  </div></td><td class=\"c x182 y14ac w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.369.334  </div></td><td class=\"c x20d y14ac w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">55.028  </div></td></tr></table>L\u2019aumento <span class=\"_ _2e\"> </span>del <span class=\"_ _14\"> </span>costo<span class=\"_ _3\"></span> <span class=\"_ _2e\"> </span>del <span class=\"_ _2e\"> </span>vendu<span class=\"_ _3\"></span>to <span class=\"_ _2e\"> </span>consist<span class=\"_ _3\"></span>e <span class=\"_ _2e\"> </span>princi<span class=\"_ _3\"></span>palmente <span class=\"_ _2e\"> </span>nel <span class=\"_ _14\"> </span>maggior <span class=\"_ _14\"> </span>costo <span class=\"_ _14\"> </span>d\u2019acquisto <span class=\"_ _14\"> </span>dei <span class=\"_ _2a\"> </span><span class=\"ff1\">prodotti </span>ortofrutticoli, <span class=\"_ _f\"></span>strettamente <span class=\"_ _f\"></span>legato <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span>l\u2019incremento <span class=\"_ _f\"></span>dei <span class=\"_ _8\"></span>ric<span class=\"_ _3\"></span>avi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"_ _f\"></span></span>ed <span class=\"_ _8\"></span>all\u2019interve<span class=\"_ _3\"></span><span class=\"ff1\">nuto <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>nei <span class=\"_ _f\"></span>prezzi <span class=\"_ _8\"></span>dei <span class=\"_ _f\"></span>beni </span>per via d<span class=\"_ _3\"></span>ell\u2019inflazione<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _3\"></span>Come esposto<span class=\"_ _3\"></span> nell<span class=\"_ _3\"></span>a relazion<span class=\"_ _3\"></span>e su<span class=\"_ _3\"></span>lla gestione<span class=\"_ _3\"></span>, si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>un a<span class=\"_ _3\"></span>umento generale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi a<span class=\"_ _3\"></span> </span>causa <span class=\"_ _8\"></span>dell\u2019inflazione, <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>buona <span class=\"_ _8\"></span>parte <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>riusc<span class=\"_ _3\"></span>iti <span class=\"_ _8\"></span>a <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rasferire <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>prezzi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>nos<span class=\"_ _3\"></span>tri <span class=\"_ _8\"></span>beni <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>serviz<span class=\"_ _3\"></span>i senza pregiudicare <span class=\"_ _3\"></span>in maniera signif<span class=\"_ _3\"></span>icativa la redditiv<span class=\"_ _3\"></span>it\u00e0 del Gruppo.<span class=\"_ _8\"></span> Occorre evide<span class=\"_ _3\"></span>nziare una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>dei cost<span class=\"_ _3\"></span>i ener<span class=\"_ _3\"></span>getici per <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>14,2% legata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>flessione <span class=\"_ _3\"></span>del c<span class=\"_ _3\"></span>osto dell<span class=\"_ _3\"></span>a materia<span class=\"_ _3\"></span> prima <span class=\"_ _8\"></span>ris<span class=\"_ _3\"></span>petto <span class=\"_ _f\"></span>all\u2019esercizio <span class=\"_ _f\"></span>precedente, <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ttoscrizione <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>ac<span class=\"_ _3\"></span>cordi <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _8\"></span>favorevo<span class=\"_ _3\"></span>li <span class=\"_ _f\"></span>con <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>principali <span class=\"_ _8\"></span>az<span class=\"_ _3\"></span>iende elettriche <span class=\"_ _f\"></span><span class=\"ff9\">e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019eff<span class=\"_ _3\"></span>icientamento <span class=\"_ _8\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>consumi<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>energet<span class=\"_ _3\"></span>ici <span class=\"_ _8\"></span>grazie <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span>gli <span class=\"_ _f\"></span>inv<span class=\"_ _3\"></span>estimenti <span class=\"_ _f\"></span>effettuati <span class=\"_ _8\"></span>anche <span class=\"_ _f\"></span>nell\u2019ambito </span>del <span class=\"_ _f\"></span>Piano <span class=\"_ _f\"></span>St<span class=\"_ _3\"></span>rategico <span class=\"_ _f\"></span>ESG<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>Per <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>settore <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>Shipping, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>ril<span class=\"_ _3\"></span>eva <span class=\"_ _f\"></span>un <span class=\"_ _28\"> </span>incremento<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>bunker <span class=\"_ _f\"></span>legato<span class=\"_ _3\"></span> a<span class=\"ff9\">ll\u2019incremento <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _28\"></span>carburante <span class=\"_ _f\"></span>e <span class=\"_ _28\"> </span>per <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>3<span class=\"_ _3\"></span>.077 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>pe<span class=\"_ _3\"></span>r <span class=\"_ _f\"></span>la <span class=\"_ _28\"> </span>contabilizzaz<span class=\"_ _3\"></span>ione<span class=\"_ _8\"></span></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _28\"></span>quote <span class=\"_ _f\"></span>EUA<span class=\"_ _3\"></span> legate <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span><span class=\"ff9\">l\u2019introduzione <span class=\"_ _20\"> </span>della <span class=\"_ _20\"> </span>normati</span>va <span class=\"_ _20\"> </span>EUA-ETS <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2b\"> </span>prev<span class=\"_ _3\"></span>ede <span class=\"_ _2b\"> </span>il <span class=\"_ _20\"> </span>pagamento <span class=\"_ _20\"> </span>(entro <span class=\"_ _20\"> </span>settembre <span class=\"_ _2b\"> </span>2025) <span class=\"_ _20\"> </span>delle tonnellate di CO2 <span class=\"_ _2\"></span>em<span class=\"_ _3\"></span>esse nell\u2019atmosfera dalle navi p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r le tratte rilevanti <span class=\"_ _2\"></span>(che toccano il Mediterraneo) per una percentuale calco<span class=\"_ _3\"></span>lata al 40<span class=\"_ _3\"></span>%. Secondo la<span class=\"_ _3\"></span> normativa q<span class=\"_ _3\"></span>uesta percentual<span class=\"_ _3\"></span>e aumenta <span class=\"_ _3\"></span>al 70%<span class=\"_ _8\"></span> nel 2025 p<span class=\"_ _3\"></span>er arrivare<span class=\"_ _3\"></span> al <span class=\"_ _8\"></span>1<span class=\"_ _3\"></span>00% <span class=\"_ _8\"></span>nel <span class=\"_ _f\"></span>2026. <span class=\"_ _f\"></span>Si <span class=\"_ _8\"></span>segna<span class=\"_ _3\"></span>la <span class=\"_ _f\"></span>che <span class=\"_ _8\"></span>grazie <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>presenza <span class=\"_ _f\"></span>nei <span class=\"_ _8\"></span>contratti <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>trasporto <span class=\"_ _f\"></span>frutt<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>(reefer) <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>clausola BAF  (\u201c<span class=\"_ _3\"></span>Bunker <span class=\"_ _e\"> </span>Adjustment<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>Factor\u201d) <span class=\"_ _3e\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>nei  co<span class=\"_ _3\"></span>ntratti <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>trasporto <span class=\"_ _e\"> </span>frutta <span class=\"_ _e\"> </span>(reefer) <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>general <span class=\"_ _e\"> </span>cargo <span class=\"_ _e\"> </span>(dry) <span class=\"_ _e\"> </span>di<span class=\"_ _3\"></span> meccanismi <span class=\"_ _2\"></span>d<span class=\"ff9\">i <span class=\"_ _2\"></span>recu<span class=\"_ _3\"></span>pero <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>magg<span class=\"_ _3\"></span>iori <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>osti <span class=\"_ _2\"></span>legati <span class=\"_ _2\"></span>all\u2019intr<span class=\"_ _3\"></span>oduzione <span class=\"_ _2\"></span>dell\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A<span class=\"_ _3\"></span>-ETS <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>set<span class=\"_ _3\"></span>tore <span class=\"_ _2\"></span>marittimo <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Europa<span class=\"_ _3\"></span>, </span></span>il <span class=\"_ _28\"></span>conto <span class=\"_ _f\"></span>eco<span class=\"_ _3\"></span>nomico <span class=\"_ _28\"> </span>del <span class=\"_ _28\"></span>settore <span class=\"_ _28\"> </span>nel <span class=\"_ _28\"> </span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>riferimento <span class=\"_ _28\"> </span>non <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>risultato <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>stanzialmente<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>impattato <span class=\"_ _28\"></span>da <span class=\"_ _28\"></span>un leggero incremento del c<span class=\"_ _3\"></span>osto carb<span class=\"_ _3\"></span>urante che si compon<span class=\"_ _3\"></span>e di bunker fuel e cost<span class=\"_ _3\"></span>i relat<span class=\"_ _3\"></span>ivi all\u2019EU<span class=\"_ _3\"></span><span class=\"ff1\">A-<span class=\"_ _3\"></span>ETS. </span>L<span class=\"ff9\">\u2019incremento</span> nel costo <span class=\"_ _2\"></span>per noleggi di navi <span class=\"_ _2\"></span>e contenitori<span class=\"_ _3\"></span> <span class=\"ff9\">\u00e8 <span class=\"_ _2\"></span>dovuto all\u2019utilizzo delle navi <span class=\"_ _2\"></span>spot nel periodo <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i sosta </span>delle <span class=\"_ _8\"></span>navi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>propriet\u00e0 <span class=\"_ _8\"></span>durante <span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>dry<span class=\"_ _3\"></span>-docking <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>sco<span class=\"_ _3\"></span>nta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>ripresa <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio <span class=\"_ _3\"></span>IF<span class=\"_ _3\"></span>RS <span class=\"_ _8\"></span>16 <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>della quinta <span class=\"_ _2\"></span>nave utilizzata <span class=\"_ _2\"></span>dalla societ\u00e0 <span class=\"_ _2\"></span>armatoriale che <span class=\"_ _2\"></span>peralt<span class=\"_ _3\"></span>ro <span class=\"_ _2\"></span>risulta compensato <span class=\"_ _2\"></span>sott<span class=\"_ _3\"></span>oforma <span class=\"_ _2\"></span>di incremento <span class=\"_ _2\"></span>nelle<span class=\"_ _3\"></span> quote di ammortame<span class=\"_ _3\"></span>nto del periodo<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Relativamente <span class=\"_ _25\"> </span>agli <span class=\"_ _25\"> </span>ammort<span class=\"_ _3\"></span>amenti <span class=\"_ _e\"> </span>si <span class=\"_ _25\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _25\"> </span>come <span class=\"_ _25\"> </span>all\u2019aumento <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span><span class=\"ff1\">1.402 <span class=\"_ _25\"> </span>migliaia <span class=\"_ _25\"> </span>sia <span class=\"_ _25\"> </span>riconducibile <span class=\"_ _25\"> </span>a<span class=\"_ _3\"></span>gli<span class=\"_ _3\"></span> </span>investimenti <span class=\"_ _20\"> </span>effettuati <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>sia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span>7<span class=\"_ _3\"></span>07 <span class=\"_ _20\"> </span>migliaia <span class=\"_ _20\"> </span>per <span class=\"_ _2b\"> </span>maggiori <span class=\"_ _20\"> </span>ammortament<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>legati <span class=\"_ _20\"> </span>all\u2019applicazione  <span class=\"ff1\">del </span>principio IFRS 16.<span class=\"_ _3\"></span> Si <span class=\"_ _3\"></span><span class=\"ff9\">segnala <span class=\"_ _8\"></span>che la <span class=\"_ _8\"></span>voce <span class=\"_ _3\"></span>\u201cCost<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>acquisto <span class=\"_ _8\"></span>materie <span class=\"_ _3\"></span>prime, <span class=\"_ _8\"></span>imballi, <span class=\"_ _3\"></span>pallet <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>merci\u201d <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprende <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span></span>15.88<span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>migl<span class=\"_ _3\"></span>iaia di <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>verso <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>collegate, <span class=\"_ _3\"></span>effett<span class=\"_ _3\"></span>uati <span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _8\"></span>e rientrant<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>saldi <span class=\"_ _8\"></span>indicati <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>Not<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>3<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>a cu<span class=\"_ _3\"></span>i si rimanda. La voce<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>invece, <span class=\"_ _8\"></span><span class=\"ff9\">\u201ccosti d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>trasporto <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>movimentazione<span class=\"_ _3\"></span>\u201d <span class=\"_ _3\"></span>comprende<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro <span class=\"_ _8\"></span></span>5.799<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _8\"></span>verso soc<span class=\"_ _3\"></span>iet\u00e0 <span class=\"_ _3\"></span>collegate del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>3.<span class=\"ls13\">344</span> <span class=\"_ _f\"></span>migl<span class=\"_ _3\"></span>iaia <span class=\"_ _f\"></span>verso <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>correlate; <span class=\"_ _28\"></span>anche <span class=\"_ _f\"></span>questi <span class=\"_ _f\"></span>saldi <span class=\"_ _f\"></span>sono <span class=\"_ _28\"></span>ricompresi <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>dettaglio<span class=\"_ _3\"></span> fornito nella Nota 34.<span class=\"_ _3\"></span>  La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c<span class=\"_ _3\"></span>Ricavi <span class=\"_ _8\"></span>diversi <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>recuperi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>i\u201d <span class=\"_ _8\"></span>comprend<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>euro <span class=\"_ _28\"></span><span class=\"ff1\">267 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>ricavi<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _8\"></span>collegat<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>del </span>Gruppo. Si rimanda al<span class=\"_ _3\"></span>la Nota 34 per ulter<span class=\"_ _3\"></span>iori dettagli.<span class=\"_ _89\"> </span>NOTA 25. Spe<span class=\"_ _2\"></span>se generali ed amministra<span class=\"_ _2\"></span>tive<span class=\"_ _89\"> </span> Nella seguente tabella \u00e8 <span class=\"_ _3\"></span>esposto<span class=\"_ _3\"></span> il dettaglio dei costi ge<span class=\"_ _3\"></span>nerali ed amministrat<span class=\"_ _3\"></span>iv<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>per destinazione e <span class=\"_ _3\"></span>per natura.<span class=\"_ _3\"></span> <table class=\"s w37c h236\" id=\"_b198f2d4-4a10-49af-9b52-a58add28176b\"><tr><td class=\"c x181 y14ad w154 h30\"><div class=\"t m0 xa h12 y1ca ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14ad w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14ad w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14ad w153 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14ae w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Compensi organi sociali </div></td><td class=\"c x20c y14ae w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.981  </div></td><td class=\"c x182 y14ae w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.646  </div></td><td class=\"c x20d y14ae w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">336 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14af w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi consulenza professionale, legale, fiscale, notarile </div></td><td class=\"c x20c y14af w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.886  </div></td><td class=\"c x182 y14af w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.573  </div></td><td class=\"c x20d y14af w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(686) </div></td></tr><tr><td class=\"c x181 y14b0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese commerciali, pubblicitarie, promozionali </div></td><td class=\"c x20c y14b0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.649  </div></td><td class=\"c x182 y14b0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.271  </div></td><td class=\"c x20d y14b0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">378  </div></td></tr><tr><td class=\"c x181 y14b1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di manodopera interna </div></td><td class=\"c x20c y14b1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59.159  </div></td><td class=\"c x182 y14b1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">58.772  </div></td><td class=\"c x20d y14b1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">386  </div></td></tr><tr><td class=\"c x181 y14b2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x20c y14b2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.382  </div></td><td class=\"c x182 y14b2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.237  </div></td><td class=\"c x20d y14b2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">145  </div></td></tr><tr><td class=\"c x181 y14b3 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x20c y14b3 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.086  </div></td><td class=\"c x182 y14b3 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.283  </div></td><td class=\"c x20d y14b3 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.197) </div></td></tr><tr><td class=\"c x181 y14b4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per servizi manutentivi e per collaborazioni </div></td><td class=\"c x20c y14b4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.894  </div></td><td class=\"c x182 y14b4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">8.221  </div></td><td class=\"c x20d y14b4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(327) </div></td></tr><tr><td class=\"c x181 y14b5 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese assicurative </div></td><td class=\"c x20c y14b5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.795  </div></td><td class=\"c x182 y14b5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.783  </div></td><td class=\"c x20d y14b5 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x181 y14b6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Utenze </div></td><td class=\"c x20c y14b6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.752  </div></td><td class=\"c x182 y14b6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.860  </div></td><td class=\"c x20d y14b6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(108) </div></td></tr><tr><td class=\"c x181 y14b7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese per trasferte </div></td><td class=\"c x20c y14b7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.038  </div></td><td class=\"c x182 y14b7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.214  </div></td><td class=\"c x20d y14b7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(176) </div></td></tr><tr><td class=\"c x181 y14b8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costo parco auto </div></td><td class=\"c x20c y14b8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.462  </div></td><td class=\"c x182 y14b8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.447  </div></td><td class=\"c x20d y14b8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td></tr><tr><td class=\"c x181 y14b9 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Affitto, e noleggi </div></td><td class=\"c x20c y14b9 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">899  </div></td><td class=\"c x182 y14b9 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">806  </div></td><td class=\"c x20d y14b9 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">93 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14ba w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per acquisti e servizi vs collegate e correlate </div></td><td class=\"c x20c y14ba w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">287  </div></td><td class=\"c x182 y14ba w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">352  </div></td><td class=\"c x20d y14ba w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(65) </div></td></tr><tr><td class=\"c x181 y14bb w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x20c y14bb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.008  </div></td><td class=\"c x182 y14bb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.930  </div></td><td class=\"c x20d y14bb w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls29 ws0\">78 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14bc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di acquisto cancelleria, materiale di consumo </div></td><td class=\"c x20c y14bc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">392  </div></td><td class=\"c x182 y14bc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">461  </div></td><td class=\"c x20d y14bc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(69) </div></td></tr><tr><td class=\"c x181 y14bd w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese per commissioni, fidejussioni </div></td><td class=\"c x20c y14bd w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.469  </div></td><td class=\"c x182 y14bd w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.399  </div></td><td class=\"c x20d y14bd w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71  </div></td></tr><tr><td class=\"c x181 y14be w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Spese generali e amministrative </div></td><td class=\"c x20c y14be w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99.139  </div></td><td class=\"c x182 y14be w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">100.254  </div></td><td class=\"c x20d y14be w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.115) </div></td></tr></table>La tabella evidenzia costi per spese <span class=\"_ _3\"></span>generali ed ammin<span class=\"_ _3\"></span>istrative in <span class=\"_ _3\"></span><span class=\"ls2b\">de</span><span class=\"ff9\">cremento risp<span class=\"_ _3\"></span>etto all\u2019esercizio preced<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>essenzialmente <span class=\"_ _2b\"> </span>nelle <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>ponenti <span class=\"_ _2b\"> </span>costi <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>consu<span class=\"_ _3\"></span>lenza<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>profess<span class=\"_ _3\"></span>ionale, <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>egale, <span class=\"_ _2b\"> </span>fiscal<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>notarile <span class=\"_ _20\"> </span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _2b\"> </span>686<span class=\"_ _89\"> </span> migliaia<span class=\"ls1d\">. </span> Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _8\"></span>accantonamenti<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>ppresenta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ha <span class=\"_ _8\"></span>subito <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>magg<span class=\"_ _3\"></span>iore <span class=\"_ _3\"></span>variazione<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>\u00e8<span class=\"_ _89\"> </span> legata <span class=\"_ _2b\"> </span>principalmente <span class=\"_ _2b\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>mi<span class=\"_ _3\"></span>nor <span class=\"_ _28\"> </span>ac<span class=\"_ _3\"></span>cantona<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>fondo <span class=\"_ _2b\"> </span>svalutaz<span class=\"_ _3\"></span>ione <span class=\"_ _2b\"> </span>crediti, <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>ulterior<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>dett<span class=\"_ _3\"></span>agli<span class=\"_ _8\"></span> <span class=\"_ _2b\"> </span>si<span class=\"_ _89\"> </span> rimanda a <span class=\"_ _8\"></span>quanto prec<span class=\"_ _3\"></span>edentemente <span class=\"_ _3\"></span>descr<span class=\"_ _3\"></span>itto <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"lsa4\">Nota</span> <span class=\"_ _3\"></span>8 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"ff9\">17. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201ccosti <span class=\"_ _3\"></span>vs <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>coll<span class=\"_ _3\"></span>egate e <span class=\"_ _3\"></span>correla<span class=\"_ _3\"></span>te\u201d<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>comprende <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>29 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"></span>verso <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>collegate <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span>258 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>verso <span class=\"_ _28\"> </span>societ\u00e0 <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrelate, <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>si<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> segnala come i dati <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>elativi ai costi di <span class=\"_ _2\"></span>ma<span class=\"_ _3\"></span>nodopera e compensi organi sociali del<span class=\"_ _3\"></span> 2024 includano costi per euro<span class=\"_ _89\"> </span> 2.<span class=\"ls0\">188 <span class=\"ls22\">e <span class=\"_ _b\"></span><span class=\"ls0\">62<span class=\"_ _3\"></span>2 <span class=\"_ _2\"></span>migliaia relativi a <span class=\"_ _b\"></span>parti correlate <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ersone <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>isiche. <span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>rimanda alla <span class=\"_ _2\"></span>Nota 34 <span class=\"_ _b\"></span>per un <span class=\"_ _b\"></span>ulterior<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio.<span class=\"_ _89\"> </span></span></span></span>NOTA 26. Altri r<span class=\"_ _2\"></span>icavi/costi operativi <table class=\"s w37c h237\" id=\"_06f029fb-36d6-4791-94f9-1f1b93983e38\"><tr><td class=\"c x181 y14bf w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14bf w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c0 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Altri ricavi operativi  </div></td><td class=\"c x20c y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">6.633  </div></td><td class=\"c x182 y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">8.341  </div></td><td class=\"c x20d y14c0 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(1.708) </div></td></tr><tr><td class=\"c x181 y14c1 w154 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi operativi </div></td><td class=\"c x20c y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(10.384) </div></td><td class=\"c x182 y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(14.634) </div></td><td class=\"c x20d y14c1 w153 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">4.250  </div></td></tr><tr><td class=\"c x181 y14c2 w154 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Altri ricavi/costi operativi </div></td><td class=\"c x20c y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(3.751) </div></td><td class=\"c x182 y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(6.293) </div></td><td class=\"c x20d y14c2 w153 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">2.542  </div></td></tr></table>Si forni<span class=\"_ _2\"></span>sc<span class=\"_ _3\"></span>e in <span class=\"_ _2\"></span>allegato il <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio delle <span class=\"_ _2\"></span>voci \u201cAltri ri<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>avi operativi\u201d <span class=\"_ _2\"></span>ed \u201cAlt<span class=\"_ _3\"></span><span class=\"ff1\">ri costi </span>operativi\u201d p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r gli<span class=\"_ _2\"></span> esercizi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"ls26\">20</span>24 </span>e 2023 con separata ind<span class=\"_ _3\"></span>icazione del<span class=\"_ _3\"></span>le poste aventi nat<span class=\"_ _3\"></span>ura ordinaria <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span><span class=\"ff9\">ispetto a quell<span class=\"_ _3\"></span>e \u201cnon ricorrenti<span class=\"_ _3\"></span><span class=\"ls1c\">\u201d.</span></span> <table class=\"s w37c h238\" id=\"_9a3930ff-640b-4110-995e-106d23549d92\"><tr><td class=\"c x181 y14c3 w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c3 w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Recuperi spese, rimborsi assicurativi </div></td><td class=\"c x20c y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">533  </div></td><td class=\"c x182 y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">584  </div></td><td class=\"c x20d y14c4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(50) </div></td></tr><tr><td class=\"c x181 y14c5 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Plusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.091  </div></td><td class=\"c x182 y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.961  </div></td><td class=\"c x20d y14c5 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(870) </div></td></tr><tr><td class=\"c x181 y14c6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro  </div></td><td class=\"c x20c y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.967  </div></td><td class=\"c x182 y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.263  </div></td><td class=\"c x20d y14c6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">704  </div></td></tr><tr><td class=\"c x181 y14c7 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi ordinari </div></td><td class=\"c x20c y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.591  </div></td><td class=\"c x182 y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.808  </div></td><td class=\"c x20d y14c7 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(216) </div></td></tr><tr><td class=\"c x181 y14c8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilascio fondi accantonati precedentemente </div></td><td class=\"c x20c y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.600  </div></td><td class=\"c x20d y14c8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.600) </div></td></tr><tr><td class=\"c x181 y14c9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x20c y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">933 <span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">109  </div></td></tr><tr><td class=\"c x181 y14ca w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi non ricorrenti </div></td><td class=\"c x20c y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.533  </div></td><td class=\"c x20d y14ca w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.491) </div></td></tr></table>La voce <span class=\"_ _3\"></span>alt<span class=\"_ _3\"></span>ri ricav<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i ti<span class=\"_ _3\"></span>po o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>a voc<span class=\"_ _3\"></span>e al<span class=\"_ _3\"></span>tri c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>di tipo <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>accoglie <span class=\"_ _3\"></span>element<span class=\"_ _3\"></span>i di <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>ricavo <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>gi\u00e0 <span class=\"_ _8\"></span>clas<span class=\"_ _3\"></span>sificati <span class=\"_ _f\"></span>nelle <span class=\"_ _8\"></span>sez<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>soprastanti <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>conto <span class=\"_ _8\"></span>econom<span class=\"_ _3\"></span>ico <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>accol<span class=\"_ _3\"></span>gono <span class=\"_ _f\"></span>elementi quali <span class=\"_ _3\"></span>sopravvenie<span class=\"_ _3\"></span>nze <span class=\"_ _3\"></span>attive<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>passive <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icavi <span class=\"_ _3\"></span>legati <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>esercizi <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ecedenti <span class=\"_ _8\"></span>per diff<span class=\"_ _3\"></span>erenze <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stime, <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e come <span class=\"_ _28\"> </span>tali <span class=\"_ _28\"> </span>ricorrono <span class=\"_ _28\"> </span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>gli <span class=\"_ _28\"> </span>anni <span class=\"_ _28\"> </span>(ad <span class=\"_ _28\"> </span>esem<span class=\"_ _3\"></span>pio <span class=\"_ _28\"></span>ristorni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>premi <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>e/o <span class=\"_ _28\"> </span>passivi <span class=\"_ _28\"> </span>nei <span class=\"_ _28\"> </span>conf<span class=\"_ _3\"></span>ronti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>clienti <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span> fornitori, <span class=\"_ _2\"></span>differenze sui <span class=\"_ _b\"></span>rimbo<span class=\"_ _3\"></span>rsi <span class=\"_ _b\"></span>as<span class=\"_ _3\"></span>sicurativi <span class=\"_ _2\"></span>incassa<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2\"></span>alle previsioni, <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>..). <span class=\"_ _2\"></span>Includono <span class=\"_ _2\"></span>anc<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>eventuali contributi <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>onto <span class=\"_ _3\"></span>esercizio, <span class=\"_ _3\"></span>plusvalenze <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>minusvalenze <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>dismissioni <span class=\"_ _3\"></span>correnti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cespiti, <span class=\"_ _3\"></span>capitalizzazioni <span class=\"_ _3\"></span>di costi legati ad iniziative di investimento. Si segnala come nel <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>del 2024 si siano registrate capitalizzazioni relative <span class=\"_ _f\"></span>allo <span class=\"_ _28\"> </span>stato <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>avanzamento <span class=\"_ _28\"></span>dell\u2019implementazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>nuovo <span class=\"_ _f\"></span>siste<span class=\"_ _3\"></span>ma <span class=\"_ _28\"></span>ER<span class=\"_ _2\"></span>P<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span><span class=\"ff1 ls13\">341<span class=\"ls0\"> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _28\"></span>Nel </span></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>gistrati <span class=\"_ _8\"></span>ricavi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icorrente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>2.533 <span class=\"_ _3\"></span>migliaia<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprensivi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> 1.600 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>rilas<span class=\"_ _3\"></span>cio <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>fondo <span class=\"_ _28\"> </span>stanz<span class=\"_ _3\"></span>iato <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>un <span class=\"_ _28\"> </span>contenz<span class=\"_ _3\"></span>ioso <span class=\"_ _28\"> </span>dogana<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ved<span class=\"_ _3\"></span>eva <span class=\"_ _28\"> </span>coinvolta <span class=\"_ _28\"> </span>la<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _3\"></span>importat<span class=\"_ _3\"></span>rice <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>ampia<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>desc<span class=\"_ _3\"></span>ritto <span class=\"_ _3\"></span>nella <span class=\"_ _8\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>bilancio <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>933 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>il raggiungimento di <span class=\"_ _2\"></span>accordi transatt<span class=\"_ _3\"></span>ivi. <span class=\"_ _2\"></span>Al 31 <span class=\"_ _2\"></span>dicembre 2024 <span class=\"_ _2\"></span>risult<span class=\"_ _3\"></span>ano invece <span class=\"_ _2\"></span>iscritti euro 1.042 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>mpre legati <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>raggiungimento <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>accordi <span class=\"_ _8\"></span>transatt<span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>compa<span class=\"_ _3\"></span>gnia <span class=\"_ _8\"></span>assicurat<span class=\"_ _3\"></span>iva <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>al contenzioso doganal<span class=\"_ _3\"></span>e). <span class=\"ff9\">Si<span class=\"_ _3\"></span> segnala c<span class=\"_ _3\"></span>he la voce<span class=\"_ _3\"></span> \u201cAltri ric<span class=\"_ _3\"></span>avi operativi\u201d c<span class=\"_ _3\"></span>omprende e<span class=\"_ _3\"></span>uro <span class=\"_ _3\"></span></span><span class=\"ls13\">31</span> m<span class=\"_ _3\"></span>igliaia verso<span class=\"_ _3\"></span> societ\u00e0 collegate ed euro 4<span class=\"_ _3\"></span>1 migliai<span class=\"_ _3\"></span>a verso societ\u00e0 correla<span class=\"_ _3\"></span>te.<span class=\"_ _3\"></span> <table class=\"s w37c h239\" id=\"_2ed2ea13-520e-4fc0-ac9d-7cc314174f49\"><tr><td class=\"c x181 y14cb w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14cb w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14cc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Penalit\u00e0-sanzioni, danni a terzi </div></td><td class=\"c x20c y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(92) </div></td><td class=\"c x182 y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(57) </div></td><td class=\"c x20d y14cc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(35) </div></td></tr><tr><td class=\"c x181 y14cd w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Minusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.570) </div></td><td class=\"c x182 y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.195) </div></td><td class=\"c x20d y14cd w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(375) </div></td></tr><tr><td class=\"c x181 y14ce w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi ordinari </div></td><td class=\"c x20c y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.662) </div></td><td class=\"c x182 y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.252) </div></td><td class=\"c x20d y14ce w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410) </div></td></tr><tr><td class=\"c x181 y14cf w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accordo transattivo con l'Agenzia delle Dogane </div></td><td class=\"c x20c y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.732) </div></td><td class=\"c x20d y14cf w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.732  </div></td></tr><tr><td class=\"c x181 y14d0 w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Premialit\u00e0 Top Management </div></td><td class=\"c x20c y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.241) </div></td><td class=\"c x182 y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.185) </div></td><td class=\"c x20d y14d0 w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">944 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14d1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto chiusura Solgne </div></td><td class=\"c x20c y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td><td class=\"c x182 y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14d1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td></tr><tr><td class=\"c x181 y14d2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazione dei dipendenti agli utili </div></td><td class=\"c x20c y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.097) </div></td><td class=\"c x182 y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.019) </div></td><td class=\"c x20d y14d2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(78) </div></td></tr><tr><td class=\"c x181 y1240 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altri non ricorrenti </div></td><td class=\"c x20c y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.689) </div></td><td class=\"c x182 y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.447) </div></td><td class=\"c x20d y1240 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.758  </div></td></tr><tr><td class=\"c x181 y14d3 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi non ricorrenti<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20c y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.722)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x182 y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.383)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20d y14d3 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.661 <span class=\"ff1 fc0\"> </span></div></td></tr></table>Detto <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>pra <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>caratter<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>ordinario <span class=\"_ _8\"></span>esposti <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>esta <span class=\"_ _f\"></span>ta<span class=\"_ _3\"></span>bella, <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>si registrano <span class=\"_ _8\"></span>scostamenti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>410<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>legati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>princ<span class=\"_ _3\"></span>ipalmente <span class=\"_ _8\"></span><span class=\"ff9\">all\u2019incremento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>costi<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>erogazioni <span class=\"_ _8\"></span>liberali <span class=\"_ _8\"></span>per euro <span class=\"_ _2\"></span>324 <span class=\"_ _2\"></span>migliaia. <span class=\"_ _2\"></span>Risultan<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>2.010 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>erogazioni liberali <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro <span class=\"ls17\">1.<span class=\"_ _2\"></span><span class=\"ls0\">8<span class=\"_ _3\"></span>69 <span class=\"_ _2\"></span>migliaia </span></span>per  le  circa  <span class=\"ls17\">1.</span>273  tonnellate  di  prodotti  ortofrutticoli  donati  ai  banchi  alimentari<span class=\"_ _8\"></span>  (al  31  dicembre  2023 risultavano <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.686 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.56<span class=\"_ _3\"></span>6 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>circa <span class=\"_ _3\"></span>1.008 <span class=\"_ _8\"></span>tonnellate <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>onazioni <span class=\"_ _3\"></span>ai banchi alimentari<span class=\"_ _3\"></span><span class=\"ls18\">).</span>  Per quant<span class=\"_ _3\"></span>o r<span class=\"_ _3\"></span>iguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>componenti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>non r<span class=\"_ _3\"></span>icorrenti <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4 il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>effettuat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>stanziamenti <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>premialit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Top <span class=\"_ _8\"></span>Management<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>3.18<span class=\"_ _3\"></span>5 <span class=\"_ _8\"></span>migliaia <span class=\"_ _f\"></span>ed euro  2<span class=\"_ _3\"></span>.241  m<span class=\"_ _3\"></span>igliaia  sudd<span class=\"_ _3\"></span>ivisi <span class=\"_ _e\"> </span>in  euro<span class=\"_ _3\"></span>  1.<span class=\"_ _3\"></span>053 <span class=\"_ _e\"> </span>per <span class=\"_ _3e\"> </span>M<span class=\"_ _3\"></span>BO  (co<span class=\"_ _3\"></span>mponente <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>premio  che<span class=\"_ _3\"></span>  verr\u00e0 <span class=\"_ _e\"> </span>pagata <span class=\"_ _e\"> </span>a  valle dell\u2019approvazione del b<span class=\"_ _3\"></span>ilancio 202<span class=\"_ _3\"></span><span class=\"ff1\">4), euro<span class=\"_ _3\"></span> 1.139 <span class=\"_ _3\"></span>migliaia relati<span class=\"_ _3\"></span>vi al Piano<span class=\"_ _3\"></span> di Perfor<span class=\"_ _3\"></span>mance Share <span class=\"_ _3\"></span>2023<span class=\"_ _3\"></span>-2025 in </span>quanto <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019ann<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>202<span class=\"ff1\">4<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>raggiunto,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>determinando <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>l\u2019asse<span class=\"_ _3\"></span>gnazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n. <span class=\"_ _8\"></span><span class=\"ff1\">96.858<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>azioni, </span>ed euro <span class=\"ls28\">48</span> migliaia<span class=\"_ _3\"></span> per dividend equ<span class=\"_ _3\"></span>ivalent.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>inoltre <span class=\"_ _8\"></span>l\u2019oner<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>partecipazione <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ipendenti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>francese <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>messicane disposta dalle relative nor<span class=\"_ _3\"></span>mative<span class=\"_ _3\"></span>. Relativamente <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>31  di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre <span class=\"_ _20\"> </span>2023 <span class=\"_ _2b\"> </span>si<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _20\"> </span>l\u2019iscrizione <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>le<span class=\"_ _3\"></span>gati <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>ra<span class=\"_ _3\"></span>ggiungimento <span class=\"_ _20\"> </span>dell\u2019Accordo Transattivo <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>l\u2019Agenzia<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>Doga<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"></span>importatrice <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>ort<span class=\"_ _3\"></span>ofrutticoli <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>un ammontare complessivo di euro 2.<span class=\"_ _2\"></span>732 migli<span class=\"_ _3\"></span>aia, mentre al 31 dicembre <span class=\"_ _2\"></span>2024 la contabilizzazione di costi <span class=\"_ _2\"></span>legati<span class=\"_ _3\"></span> alla chiusura del ma<span class=\"_ _3\"></span>gazzino di Solgne <span class=\"_ _3\"></span>per euro 695 mig<span class=\"_ _3\"></span>liaia.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>\u201cAltre <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>ricorr<span class=\"_ _3\"></span>enti\u201d <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019esercizio <span class=\"_ _f\"></span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mponente <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _f\"></span>significativa <span class=\"_ _f\"></span>attiene <span class=\"_ _f\"></span>alla </span>risoluzione <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>pagamento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span>cune <span class=\"_ _2b\"> </span>penalit\u00e0/sanzion<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>oltre <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>transazioni <span class=\"_ _2b\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>dipend<span class=\"_ _3\"></span>enti,  mentre <span class=\"_ _2b\"> </span>per l\u2019esercizio 202<span class=\"ff1\">3 sval<span class=\"_ _3\"></span>utazione di alcuni asset<span class=\"_ _3\"></span>s e ad acc<span class=\"_ _3\"></span>ordi transattivi<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> </span>La voce \u201cAltri <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i operativi<span class=\"ff1\"> ordinari<span class=\"_ _3\"></span></span>\u201d comprende oneri verso societ\u00e0 collegate<span class=\"ff1\"> per euro 29 migliaia, mentre la </span>voce <span class=\"_ _2\"></span>\u201cAltri costi <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perativi <span class=\"_ _2\"></span>non ricorrenti\u201d<span class=\"ff1\"> include <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.478 migliaia <span class=\"_ _b\"></span>ve<span class=\"_ _3\"></span>rso <span class=\"_ _2\"></span>parti correlate. <span class=\"_ _2\"></span>Si <span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>manda <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>Nota </span>34 per un ulteriore d<span class=\"_ _3\"></span>ettaglio.<span class=\"_ _89\"> </span>NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span> cambio<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<span class=\"_ _3\"></span> <table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span> dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>Capexo. <table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del dollaro.<span class=\"_ _89\"> </span>NOTA 29. Impo<span class=\"_ _2\"></span>ste sul reddito Quasi tutte <span class=\"ls1a\">le</span> societ\u00e0 controllate italiane aderisc<span class=\"_ _3\"></span>ono <span class=\"ff9\">al sistema del \u201cconsolidato fiscal<span class=\"_ _3\"></span>e\u201d posto in <span class=\"_ _2\"></span>ca<span class=\"_ _3\"></span>po a Orsero<span class=\"_ _89\"> </span></span>ai sensi <span class=\"_ _3\"></span>degl<span class=\"_ _3\"></span>i art<span class=\"_ _3\"></span>t. 11<span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>e segg. <span class=\"_ _3\"></span>del <span class=\"_ _8\"></span>T.U.I.R. <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>analogo <span class=\"_ _3\"></span>sistema <span class=\"_ _8\"></span>\u00e8 stat<span class=\"_ _3\"></span>o at<span class=\"_ _3\"></span>tivato <span class=\"_ _3\"></span>in Franc<span class=\"_ _3\"></span>ia d<span class=\"_ _3\"></span>a parte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>AZ <span class=\"_ _3\"></span>France<span class=\"_ _89\"> </span>unitamente alle sue soc<span class=\"_ _3\"></span>iet\u00e0 control<span class=\"_ _3\"></span>late francesi<span class=\"_ _3\"></span> e da Bla<span class=\"_ _3\"></span>mpin S.a.S. per le sue co<span class=\"_ _3\"></span>ntroll<span class=\"_ _3\"></span>ate.<span class=\"_ _89\"> </span>La movimentazione delle <span class=\"_ _3\"></span>imposte \u00e8<span class=\"_ _3\"></span> riepilogata nella t<span class=\"_ _3\"></span>abella qui di s<span class=\"_ _3\"></span>eguito.<table class=\"s w3ef h23f\" id=\"_4f11d3d0-1bce-46d7-890a-0f31b4041f9c\"><tr><td class=\"c x181 y14f2 wa h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y14f2 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y14f2 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1bb y14f2 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14f3 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte correnti </div></td><td class=\"c x1d9 y14f3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.660) </div></td><td class=\"c x1e6 y14f3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(12.273) </div></td><td class=\"c x1bb y14f3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(387) </div></td></tr><tr><td class=\"c x181 y14f4 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte da consolidato fiscale </div></td><td class=\"c x1d9 y14f4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.511  </div></td><td class=\"c x1e6 y14f4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.895  </div></td><td class=\"c x1bb y14f4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.384) </div></td></tr><tr><td class=\"c x181 y141e wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte anticipate e differite </div></td><td class=\"c x1d9 y141e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(256) </div></td><td class=\"c x1e6 y141e w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(617) </div></td><td class=\"c x1bb y141e w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">360  </div></td></tr><tr><td class=\"c x181 y14f5 wa h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte sul reddito </div></td><td class=\"c x1d9 y14f5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(9.406) </div></td><td class=\"c x1e6 y14f5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(7.995) </div></td><td class=\"c x1bb y14f5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(1.411) </div></td></tr></table>La <span class=\"_ _2\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>seguente<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>evidenzi<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>l\u2019intervenut<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>aumento del tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>imposiz<span class=\"_ _3\"></span>ione <span class=\"_ _2\"></span>effett<span class=\"_ _3\"></span>ivo <span class=\"_ _2\"></span>rispet<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>al 202<span class=\"_ _3\"></span><span class=\"ff1\">3, <span class=\"_ _2\"></span>cau<span class=\"_ _3\"></span>sato<span class=\"_ _89\"> </span></span>dal mi<span class=\"_ _2\"></span>nor impatto <span class=\"_ _2\"></span>del risultato <span class=\"_ _2\"></span>ante <span class=\"_ _2\"></span>imposte<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>della societ\u00e0 <span class=\"_ _2\"></span>armat<span class=\"_ _3\"></span>oriale ch<span class=\"_ _2\"></span>e beneficia <span class=\"_ _2\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>regime <span class=\"ls20\">in</span> <span class=\"_ _2\"></span>Tonnage T<span class=\"lsd\">ax</span>.<span class=\"_ _89\"> </span>Relativamente <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>Pillar <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>i<span class=\"ff9\">l<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>sodd<span class=\"_ _3\"></span>isfa <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>presu<span class=\"_ _3\"></span>pposto <span class=\"_ _3\"></span>soggettivo <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>l\u2019applicaz<span class=\"_ _3\"></span>ione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>disposiz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>in<span class=\"_ _89\"> </span></span>esame <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>\u00e8<span class=\"_ _3\"></span>, <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>nseguenza, <span class=\"_ _f\"></span>tenuto <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>verifica <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>li<span class=\"_ _3\"></span>vello <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>imposizione <span class=\"_ _f\"></span>effettivo <span class=\"_ _f\"></span>scontato <span class=\"_ _8\"></span>ne<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>Paes<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui<span class=\"_ _89\"> </span>opera ed al<span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>computo <span class=\"_ _3\"></span>e versa<span class=\"_ _3\"></span>mento dell\u2019i<span class=\"_ _3\"></span>mposta <span class=\"_ _3\"></span>integrativa dovut<span class=\"_ _3\"></span>a. Per <span class=\"_ _3\"></span>queste ra<span class=\"_ _3\"></span>gioni, il <span class=\"_ _3\"></span>Gruppo s<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>\u00e8 ad<span class=\"_ _3\"></span>operato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>monitorare<span class=\"_ _3\"></span>, lo <span class=\"_ _3\"></span>stat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di avanza<span class=\"_ _3\"></span>mento <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>normativa <span class=\"_ _8\"></span>in Italia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>giurisdizioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui<span class=\"_ _89\"> </span>opera. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>analisi, <span class=\"_ _2b\"> </span>anc<span class=\"_ _3\"></span>he <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>natura <span class=\"_ _2b\"> </span>organizzat<span class=\"_ _3\"></span>iva <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>proced<span class=\"_ _3\"></span>urale, <span class=\"_ _2b\"> </span>hanno<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>avuto <span class=\"_ _2b\"> </span>qu<span class=\"_ _3\"></span>ale <span class=\"_ _28\"> </span>scopo<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>la <span class=\"_ _2b\"> </span>definizione <span class=\"_ _2b\"> </span>di<span class=\"_ _89\"> </span>sistemi di gestione per la <span class=\"_ _2\"></span>co<span class=\"_ _3\"></span>rretta applicazione delle disposizioni in tema di Pillar 2. <span class=\"_ _2\"></span>Le analisi condotte, anche<span class=\"_ _89\"> </span>con il supporto d<span class=\"_ _3\"></span>i consulenti spec<span class=\"_ _3\"></span>ializzati, hanno a<span class=\"_ _3\"></span>vuto ad oggett<span class=\"_ _3\"></span>o la mappatura d<span class=\"_ _3\"></span>elle entit\u00e0 d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>Gruppo, delle<span class=\"_ _89\"> </span>loro <span class=\"_ _8\"></span>caratteristiche <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _8\"></span>relative <span class=\"_ _8\"></span>informazion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>classificazione <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _8\"></span>Pillar <span class=\"_ _3\"></span>2, <span class=\"_ _8\"></span>ivi <span class=\"_ _8\"></span>incluso<span class=\"_ _89\"> </span>l'esame <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>Transit<span class=\"_ _3\"></span>ional <span class=\"_ _8\"></span>Safe <span class=\"_ _8\"></span>Harbours <span class=\"_ _8\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>applicazione <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ovuta <span class=\"_ _8\"></span>nell\u2019anno <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>esame. <span class=\"_ _8\"></span>Sulla <span class=\"_ _8\"></span>base <span class=\"_ _3\"></span>delle<span class=\"_ _89\"> </span>risultanze <span class=\"_ _f\"></span>de<span class=\"ff9\">ll\u2019analisi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>escritta, <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>pr<span class=\"_ _3\"></span>evede <span class=\"_ _f\"></span>un\u2019esposizione <span class=\"_ _f\"></span>significativa <span class=\"_ _f\"></span>o <span class=\"_ _8\"></span>impatti <span class=\"_ _f\"></span>rilevanti <span class=\"_ _8\"></span>ai <span class=\"_ _f\"></span>fini<span class=\"_ _89\"> </span></span>delle imposte sul reddito<span class=\"_ _3\"></span> in ambito P<span class=\"_ _3\"></span>illar 2.<span class=\"_ _89\"> </span>Il Grup<span class=\"_ _3\"></span>po, come<span class=\"_ _3\"></span> previsto<span class=\"_ _3\"></span> dai <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili, <span class=\"_ _3\"></span>ha a<span class=\"_ _3\"></span>pplicat<span class=\"_ _3\"></span>o l\u2019eccezione<span class=\"_ _3\"></span> alla <span class=\"_ _3\"></span>rileva<span class=\"_ _3\"></span>zione e <span class=\"_ _3\"></span>all\u2019informat<span class=\"_ _3\"></span>iva sull<span class=\"_ _3\"></span>e<span class=\"_ _89\"> </span>attivit\u00e0 e passivit\u00e0 fiscali d<span class=\"_ _3\"></span>ifferite relat<span class=\"_ _3\"></span>ive alle imposte s<span class=\"_ _3\"></span>ul reddito efferent<span class=\"_ _3\"></span>i il Pillar 2.<table class=\"s w3f3 h240\" id=\"_d13738a6-8b38-4143-9e80-7cae793a0ee0\"><tr><td class=\"c x181 y14f6 wa h116\"><div class=\"t m0 xa h12 ya8d ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y14f7 w182 hee\"><div class=\"t m0 x4 h12 y6dc ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">4 <span class=\"ff3\">\u2013</span> Aliquota 24%</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x183 y14f7 w183 hee\"><div class=\"t m0 x7a h12 y6dc ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">3 <span class=\"ff3\">\u2013</span> Aliquota 24%</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1d9 y14f6 w184 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x239 y14f6 w185 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x183 y14f6 w184 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x23a y14f6 w186 h36\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Imposta </div></td></tr><tr><td class=\"c x181 y14f8 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Risultato ante imposte </div></td><td class=\"c x1d9 y14f8 w184 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">37.086  </div></td><td></td><td class=\"c x183 y14f8 w184 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">56.124  </div></td><td></td></tr><tr><td class=\"c x181 y14f9 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposta teorica </div></td><td class=\"c x239 y14f9 w185 h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(8.901) </div></td><td></td><td class=\"c x23a y14f9 w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(13.470) </div></td></tr><tr><td class=\"c x181 y14fa wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Tonnage Tax Cosiarma </div></td><td></td><td class=\"c x239 y14fa w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.579  </div></td><td></td><td class=\"c x23a y14fa w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.631  </div></td></tr><tr><td class=\"c x181 y14fb wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Risultato partecipazioni ad equity </div></td><td class=\"c x1d9 y14fb w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.047) </div></td><td class=\"c x239 y14fb w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">491  </div></td><td class=\"c x183 y14fb w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.614) </div></td><td class=\"c x23a y14fb w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">387  </div></td></tr><tr><td class=\"c x181 y14fc wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 estere per diversa % fiscale </div></td><td></td><td class=\"c x239 y14fc w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(489) </div></td><td></td><td class=\"c x23a y14fc w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(367) </div></td></tr><tr><td class=\"c x181 y14fd wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Dividendi intercompany tassati </div></td><td class=\"c x1d9 y14fd w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">29.224  </div></td><td class=\"c x239 y14fd w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(351) </div></td><td class=\"c x183 y14fd w184 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">38.913  </div></td><td class=\"c x23a y14fd w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(467) </div></td></tr><tr><td class=\"c x181 y14fe wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri non imponibili/recuperi imposte </div></td><td></td><td class=\"c x239 y14fe w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(737) </div></td><td></td><td class=\"c x23a y14fe w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">593  </div></td></tr><tr><td class=\"c x181 y1460 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte effettive </div></td><td></td><td class=\"c x239 y1460 w185 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(8.407) </div></td><td></td><td class=\"c x23a y1460 w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(6.692) </div></td></tr><tr><td class=\"c x181 y1462 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Imposte IRAP/CVAE </div></td><td></td><td class=\"c x239 y1462 w185 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(999) </div></td><td></td><td class=\"c x23a y1462 w186 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.303) </div></td></tr><tr><td class=\"c x181 y14ff wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Imposte di cui a bilancio consolidato </div></td><td></td><td class=\"c x239 y14ff w185 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(9.406) </div></td><td></td><td class=\"c x23a y14ff w186 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(7.995) </div></td></tr><tr><td class=\"c x181 y1500 wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Aliquota effettiva </div></td><td></td><td class=\"c x239 y1500 w185 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">25,4% </div></td><td></td><td class=\"c x23a y1500 w186 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14,2% </div></td></tr></table>La tabella di cui sopra dett<span class=\"_ _3\"></span>aglia il raccordo t<span class=\"_ _3\"></span>ra imposte teoriche ed <span class=\"_ _3\"></span>effettive <span class=\"_ _8\"></span>dei due esercizi, ben e<span class=\"_ _3\"></span>videnziando<span class=\"_ _89\"> </span>le <span class=\"_ _2\"></span>differenze<span class=\"ls19\">; <span class=\"_ _2\"></span><span class=\"ls0\">soprattut<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>legato <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>tassazione <span class=\"_ _2\"></span><span class=\"ff9\">\u201c<span class=\"_ _3\"></span>Tonnage<span class=\"ff1\"> <span class=\"_ _2\"></span>Tax<span class=\"ff9\">\u201d<span class=\"_ _3\"></span></span>. <span class=\"_ _b\"></span>I<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>riga <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span>parata <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>ind<span class=\"_ _3\"></span>icate<span class=\"_ _89\"> </span></span></span></span></span>le <span class=\"_ _2b\"> </span>imposte <span class=\"_ _20\"> </span>IRAP <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>C<span class=\"_ _3\"></span>VAE <span class=\"_ _2b\"> </span>(Franc<span class=\"_ _3\"></span>ia) <span class=\"_ _2b\"> </span>conteggiate <span class=\"_ _20\"> </span>su <span class=\"_ _2b\"> </span>una <span class=\"_ _2b\"> </span>dive<span class=\"_ _3\"></span>rsa <span class=\"_ _2b\"> </span>base <span class=\"_ _2b\"> </span>i<span class=\"_ _3\"></span>mponibile.<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>La<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _2b\"> </span>qui <span class=\"_ _2b\"> </span>di <span class=\"_ _20\"> </span>seguito<span class=\"_ _89\"> </span>evidenzia la movimentazione per natura delle diverse componenti che hanno <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>iguardato<span class=\"_ _3\"></span> le i<span class=\"_ _2\"></span>mposte anticipate<span class=\"_ _3\"></span>.<table class=\"s w3f4 h241\" id=\"_c201173c-c20b-4cf7-a263-7968db17cfcf\"><tr><td></td><td class=\"c x214 y1501 w188 h4f\"><div class=\"t m0 x6e h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Stato Patrimoniale </div></td><td></td><td></td><td class=\"c x23b y1501 w189 h4f\"><div class=\"t m0 x9b h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico </div></td><td></td><td class=\"c x23c y1502 w3f5 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1503 w187 h167\"><div class=\"t m0 x3 h12 yd6f ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x23d y1504 w3f6 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Complessivo<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x214 y1503 w9d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1503 w18b hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23b y1503 w18c hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23f y1503 w9d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x240 y1503 w18b hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x241 y1503 w18d hef\"><div class=\"t m0 xa h12 ycbb ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1505 w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Perdite fiscali </div></td><td class=\"c x214 y1505 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.236  </div></td><td class=\"c x23e y1505 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.670  </div></td><td class=\"c x23b y1505 w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x23f y1505 w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(727) </div></td><td class=\"c x240 y1505 w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1505 w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133c w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto IAS 19 </div></td><td class=\"c x214 y133c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">693 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y133c w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">709  </div></td><td class=\"c x23b y133c w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">42  </div></td><td class=\"c x23f y133c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">57 <span class=\"ls0\"> </span></div></td><td class=\"c x240 y133c w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(40) </div></td><td class=\"c x241 y133c w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">54  </div></td></tr><tr><td class=\"c x181 y133d w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti/Avviamenti/Marchio </div></td><td class=\"c x214 y133d w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">443 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y133d w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">519  </div></td><td class=\"c x23b y133d w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(71) </div></td><td class=\"c x23f y133d w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(39) </div></td><td class=\"c x240 y133d w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y133d w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133e w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Svalutazioni e accantonamenti </div></td><td class=\"c x214 y133e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">760  </div></td><td class=\"c x23e y133e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">815  </div></td><td class=\"c x23b y133e w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(55) </div></td><td class=\"c x23f y133e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(182) </div></td><td class=\"c x240 y133e w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y133e w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y133f w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x214 y133f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">179  </div></td><td class=\"c x23e y133f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">270  </div></td><td class=\"c x23b y133f w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y133f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y133f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(91) </div></td><td class=\"c x241 y133f w18d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">121  </div></td></tr><tr><td class=\"c x181 y1340 w187 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Varie Minori </div></td><td class=\"c x214 y1340 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">669 <span class=\"ls0\"> </span></div></td><td class=\"c x23e y1340 w18b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls4b ws0\">557 <span class=\"ls0\"> </span></div></td><td class=\"c x23b y1340 w18c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">124  </div></td><td class=\"c x23f y1340 w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(87) </div></td><td class=\"c x240 y1340 w18e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1340 w18c h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1341 w187 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite </div></td><td class=\"c x214 y1341 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.981  </div></td><td class=\"c x23e y1341 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">7.540  </div></td><td class=\"c x23b y1341 w18c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(393) </div></td><td class=\"c x23f y1341 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(977) </div></td><td class=\"c x240 y1341 w18e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(130) </div></td><td class=\"c x241 y1341 w18c h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">175  </div></td></tr></table>La  t<span class=\"_ _3\"></span>abella <span class=\"_ _e\"> </span>qui  di <span class=\"_ _e\"> </span>seguito <span class=\"_ _e\"> </span>evidenzia <span class=\"_ _e\"> </span>la  mov<span class=\"_ _3\"></span>imentazione <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>natura <span class=\"_ _e\"> </span>delle <span class=\"_ _3e\"> </span>d<span class=\"_ _3\"></span>iverse <span class=\"_ _3e\"> </span>c<span class=\"_ _3\"></span>omponenti <span class=\"_ _e\"> </span>che <span class=\"_ _3e\"> </span>hanno<span class=\"_ _3\"></span> interessato le impost<span class=\"_ _3\"></span>e differite passive<span class=\"_ _3\"></span>.  <table class=\"s w3f4 h242\" id=\"_ebccbcec-4b78-4d31-a9c0-080e59880075\"><tr><td></td><td class=\"c x214 y1506 w188 h4f\"><div class=\"t m0 x6e h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Stato Patrimoniale </div></td><td></td><td></td><td class=\"c x23b y1506 w189 h4f\"><div class=\"t m0 x9b h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico </div></td><td></td><td class=\"c x23c y1507 w3f5 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1508 w187 h168\"><div class=\"t m0 x3 h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x23d y1509 w3f6 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Complessivo<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x214 y1508 w9d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1508 w18b hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23b y1508 w18c hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23f y1508 w9d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x240 y1508 w18b hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x241 y1508 w18d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y150a w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Leasing impianti </div></td><td class=\"c x214 y150a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.582) </div></td><td class=\"c x23e y150a w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.631) </div></td><td class=\"c x23b y150a w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">49 <span class=\"ls0\"> </span></div></td><td class=\"c x23f y150a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">98  </div></td><td class=\"c x240 y150a w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 y150a w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y150b w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls58 ws0\">Su J<span class=\"ls0\">-entries FV Magazzini Fern\u00e1ndez</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y150b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.625) </div></td><td class=\"c x23e y150b w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x23b y150b w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">65  </div></td><td class=\"c x23f y150b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">65  </div></td><td class=\"c x240 y150b w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150b w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y150c w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti navi </div></td><td class=\"c x214 y150c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(298) </div></td><td class=\"c x23e y150c w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(298) </div></td><td class=\"c x23b y150c w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y150c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y150c w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150c w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y150d w187 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x214 y150d w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(752) </div></td><td class=\"c x23e y150d w18b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(180) </div></td><td class=\"c x23b y150d w18c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y150d w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y150d w18e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(572) </div></td><td class=\"c x241 y150d w18c h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">170  </div></td></tr><tr><td class=\"c x181 y150e w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto IAS 19 </div></td><td class=\"c x214 y150e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(20) </div></td><td class=\"c x23e y150e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x23b y150e w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x23f y150e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x240 y150e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(22) </div></td><td class=\"c x241 y150e w18d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y150f w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Varie Minori </div></td><td class=\"c x214 y150f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(327) </div></td><td class=\"c x23e y150f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(411) </div></td><td class=\"c x23b y150f w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20  </div></td><td class=\"c x23f y150f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">196  </div></td><td class=\"c x240 y150f w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150f w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">196  </div></td></tr><tr><td class=\"c x181 y1510 w187 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 per imposte differite </div></td><td class=\"c x214 y1510 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.603) </div></td><td class=\"c x23e y1510 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.215) </div></td><td class=\"c x23b y1510 w18c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">137  </div></td><td class=\"c x23f y1510 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">361  </div></td><td class=\"c x240 y1510 w18e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(594) </div></td><td class=\"c x241 y1510 w18c h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">361  </div></td></tr></table>Al <span class=\"_ _8\"></span>31 <span class=\"_ _3\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ls26\">20</span>24 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _8\"></span>contenziosi <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rilievo<span class=\"_ _8\"></span>, <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>quelli <span class=\"_ _8\"></span>precedentement<span class=\"_ _3\"></span>e menzionati nella Nota 1<span class=\"_ _3\"></span>7. Non <span class=\"_ _28\"> </span>si <span class=\"_ _28\"> </span>evidenziano<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>signif<span class=\"_ _3\"></span>icative <span class=\"_ _28\"> </span>modifiche <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>normati<span class=\"_ _3\"></span>va <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>materia<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fiscale<span class=\"_ _8\"></span> <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>eccezione <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>quanto indicato in relazione al<span class=\"_ _3\"></span> Pillar Two<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-665": {
   "value": "NOTA 25. Spe<span class=\"_ _2\"></span>se generali ed amministra<span class=\"_ _2\"></span>tive<span class=\"_ _89\"> </span>Nella seguente tabella \u00e8 <span class=\"_ _3\"></span>esposto<span class=\"_ _3\"></span> il dettaglio dei costi ge<span class=\"_ _3\"></span>nerali ed amministrat<span class=\"_ _3\"></span>iv<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>per destinazione e <span class=\"_ _3\"></span>per natura.<table class=\"s w37c h236\" id=\"_b198f2d4-4a10-49af-9b52-a58add28176b\"><tr><td class=\"c x181 y14ad w154 h30\"><div class=\"t m0 xa h12 y1ca ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14ad w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14ad w152 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14ad w153 h30\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14ae w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Compensi organi sociali </div></td><td class=\"c x20c y14ae w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.981  </div></td><td class=\"c x182 y14ae w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.646  </div></td><td class=\"c x20d y14ae w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">336 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14af w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi consulenza professionale, legale, fiscale, notarile </div></td><td class=\"c x20c y14af w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.886  </div></td><td class=\"c x182 y14af w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5.573  </div></td><td class=\"c x20d y14af w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(686) </div></td></tr><tr><td class=\"c x181 y14b0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese commerciali, pubblicitarie, promozionali </div></td><td class=\"c x20c y14b0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.649  </div></td><td class=\"c x182 y14b0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.271  </div></td><td class=\"c x20d y14b0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">378  </div></td></tr><tr><td class=\"c x181 y14b1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di manodopera interna </div></td><td class=\"c x20c y14b1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">59.159  </div></td><td class=\"c x182 y14b1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">58.772  </div></td><td class=\"c x20d y14b1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">386  </div></td></tr><tr><td class=\"c x181 y14b2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x20c y14b2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.382  </div></td><td class=\"c x182 y14b2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">6.237  </div></td><td class=\"c x20d y14b2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">145  </div></td></tr><tr><td class=\"c x181 y14b3 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Accantonamenti </div></td><td class=\"c x20c y14b3 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.086  </div></td><td class=\"c x182 y14b3 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.283  </div></td><td class=\"c x20d y14b3 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.197) </div></td></tr><tr><td class=\"c x181 y14b4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per servizi manutentivi e per collaborazioni </div></td><td class=\"c x20c y14b4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">7.894  </div></td><td class=\"c x182 y14b4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">8.221  </div></td><td class=\"c x20d y14b4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(327) </div></td></tr><tr><td class=\"c x181 y14b5 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese assicurative </div></td><td class=\"c x20c y14b5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.795  </div></td><td class=\"c x182 y14b5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.783  </div></td><td class=\"c x20d y14b5 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td></tr><tr><td class=\"c x181 y14b6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Utenze </div></td><td class=\"c x20c y14b6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.752  </div></td><td class=\"c x182 y14b6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.860  </div></td><td class=\"c x20d y14b6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(108) </div></td></tr><tr><td class=\"c x181 y14b7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese per trasferte </div></td><td class=\"c x20c y14b7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.038  </div></td><td class=\"c x182 y14b7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.214  </div></td><td class=\"c x20d y14b7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(176) </div></td></tr><tr><td class=\"c x181 y14b8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costo parco auto </div></td><td class=\"c x20c y14b8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.462  </div></td><td class=\"c x182 y14b8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.447  </div></td><td class=\"c x20d y14b8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td></tr><tr><td class=\"c x181 y14b9 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Affitto, e noleggi </div></td><td class=\"c x20c y14b9 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">899  </div></td><td class=\"c x182 y14b9 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">806  </div></td><td class=\"c x20d y14b9 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">93 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14ba w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi per acquisti e servizi vs collegate e correlate </div></td><td class=\"c x20c y14ba w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">287  </div></td><td class=\"c x182 y14ba w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">352  </div></td><td class=\"c x20d y14ba w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(65) </div></td></tr><tr><td class=\"c x181 y14bb w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x20c y14bb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.008  </div></td><td class=\"c x182 y14bb w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.930  </div></td><td class=\"c x20d y14bb w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls29 ws0\">78 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14bc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di acquisto cancelleria, materiale di consumo </div></td><td class=\"c x20c y14bc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">392  </div></td><td class=\"c x182 y14bc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">461  </div></td><td class=\"c x20d y14bc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(69) </div></td></tr><tr><td class=\"c x181 y14bd w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Spese per commissioni, fidejussioni </div></td><td class=\"c x20c y14bd w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.469  </div></td><td class=\"c x182 y14bd w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.399  </div></td><td class=\"c x20d y14bd w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">71  </div></td></tr><tr><td class=\"c x181 y14be w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Spese generali e amministrative </div></td><td class=\"c x20c y14be w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">99.139  </div></td><td class=\"c x182 y14be w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">100.254  </div></td><td class=\"c x20d y14be w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.115) </div></td></tr></table>La tabella evidenzia costi per spese <span class=\"_ _3\"></span>generali ed ammin<span class=\"_ _3\"></span>istrative in <span class=\"_ _3\"></span><span class=\"ls2b\">de</span><span class=\"ff9\">cremento risp<span class=\"_ _3\"></span>etto all\u2019esercizio preced<span class=\"_ _3\"></span>ente<span class=\"_ _89\"> </span></span>essenzialmente <span class=\"_ _2b\"> </span>nelle <span class=\"_ _2b\"> </span>com<span class=\"_ _3\"></span>ponenti <span class=\"_ _2b\"> </span>costi <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>consu<span class=\"_ _3\"></span>lenza<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>profess<span class=\"_ _3\"></span>ionale, <span class=\"_ _28\"> </span>l<span class=\"_ _3\"></span>egale, <span class=\"_ _2b\"> </span>fiscal<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>e <span class=\"_ _2b\"> </span>notarile <span class=\"_ _20\"> </span>per <span class=\"_ _28\"> </span>euro <span class=\"_ _2b\"> </span>686<span class=\"_ _89\"> </span>migliaia<span class=\"ls1d\">. </span>Per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _8\"></span>accantonamenti<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>ppresenta <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ha <span class=\"_ _8\"></span>subito <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>magg<span class=\"_ _3\"></span>iore <span class=\"_ _3\"></span>variazione<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>\u00e8<span class=\"_ _89\"> </span>legata <span class=\"_ _2b\"> </span>principalmente <span class=\"_ _2b\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>un <span class=\"_ _2b\"> </span>mi<span class=\"_ _3\"></span>nor <span class=\"_ _28\"> </span>ac<span class=\"_ _3\"></span>cantona<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>fondo <span class=\"_ _2b\"> </span>svalutaz<span class=\"_ _3\"></span>ione <span class=\"_ _2b\"> </span>crediti, <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>ulterior<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>dett<span class=\"_ _3\"></span>agli<span class=\"_ _8\"></span> <span class=\"_ _2b\"> </span>si<span class=\"_ _89\"> </span>rimanda a <span class=\"_ _8\"></span>quanto prec<span class=\"_ _3\"></span>edentemente <span class=\"_ _3\"></span>descr<span class=\"_ _3\"></span>itto <span class=\"_ _3\"></span>nell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"lsa4\">Nota</span> <span class=\"_ _3\"></span>8 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"ff9\">17. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201ccosti <span class=\"_ _3\"></span>vs <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>coll<span class=\"_ _3\"></span>egate e <span class=\"_ _3\"></span>correla<span class=\"_ _3\"></span>te\u201d<span class=\"_ _89\"> </span></span>comprende <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>29 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"></span>verso <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _28\"></span>collegate <span class=\"_ _f\"></span>ed <span class=\"_ _28\"></span>euro <span class=\"_ _28\"> </span>258 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>verso <span class=\"_ _28\"> </span>societ\u00e0 <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrelate, <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>si<span class=\"_ _89\"> </span>segnala come i dati <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>elativi ai costi di <span class=\"_ _2\"></span>ma<span class=\"_ _3\"></span>nodopera e compensi organi sociali del<span class=\"_ _3\"></span> 2024 includano costi per euro<span class=\"_ _89\"> </span>2.<span class=\"ls0\">188 <span class=\"ls22\">e <span class=\"_ _b\"></span><span class=\"ls0\">62<span class=\"_ _3\"></span>2 <span class=\"_ _2\"></span>migliaia relativi a <span class=\"_ _b\"></span>parti correlate <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ersone <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>isiche. <span class=\"_ _2\"></span>S<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>rimanda alla <span class=\"_ _2\"></span>Nota 34 <span class=\"_ _b\"></span>per un <span class=\"_ _b\"></span>ulterior<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio.<span class=\"_ _89\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-666": {
   "value": "NOTA 26. Altri r<span class=\"_ _2\"></span>icavi/costi operativi <table class=\"s w37c h237\" id=\"_06f029fb-36d6-4791-94f9-1f1b93983e38\"><tr><td class=\"c x181 y14bf w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14bf w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c0 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Altri ricavi operativi  </div></td><td class=\"c x20c y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">6.633  </div></td><td class=\"c x182 y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">8.341  </div></td><td class=\"c x20d y14c0 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(1.708) </div></td></tr><tr><td class=\"c x181 y14c1 w154 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi operativi </div></td><td class=\"c x20c y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(10.384) </div></td><td class=\"c x182 y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(14.634) </div></td><td class=\"c x20d y14c1 w153 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">4.250  </div></td></tr><tr><td class=\"c x181 y14c2 w154 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Altri ricavi/costi operativi </div></td><td class=\"c x20c y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(3.751) </div></td><td class=\"c x182 y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(6.293) </div></td><td class=\"c x20d y14c2 w153 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">2.542  </div></td></tr></table>Si forni<span class=\"_ _2\"></span>sc<span class=\"_ _3\"></span>e in <span class=\"_ _2\"></span>allegato il <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio delle <span class=\"_ _2\"></span>voci \u201cAltri ri<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>avi operativi\u201d <span class=\"_ _2\"></span>ed \u201cAlt<span class=\"_ _3\"></span><span class=\"ff1\">ri costi </span>operativi\u201d p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r gli<span class=\"_ _2\"></span> esercizi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"ls26\">20</span>24 </span>e 2023 con separata ind<span class=\"_ _3\"></span>icazione del<span class=\"_ _3\"></span>le poste aventi nat<span class=\"_ _3\"></span>ura ordinaria <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span><span class=\"ff9\">ispetto a quell<span class=\"_ _3\"></span>e \u201cnon ricorrenti<span class=\"_ _3\"></span><span class=\"ls1c\">\u201d.</span></span> <table class=\"s w37c h238\" id=\"_9a3930ff-640b-4110-995e-106d23549d92\"><tr><td class=\"c x181 y14c3 w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c3 w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Recuperi spese, rimborsi assicurativi </div></td><td class=\"c x20c y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">533  </div></td><td class=\"c x182 y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">584  </div></td><td class=\"c x20d y14c4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(50) </div></td></tr><tr><td class=\"c x181 y14c5 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Plusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.091  </div></td><td class=\"c x182 y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.961  </div></td><td class=\"c x20d y14c5 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(870) </div></td></tr><tr><td class=\"c x181 y14c6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro  </div></td><td class=\"c x20c y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.967  </div></td><td class=\"c x182 y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.263  </div></td><td class=\"c x20d y14c6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">704  </div></td></tr><tr><td class=\"c x181 y14c7 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi ordinari </div></td><td class=\"c x20c y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.591  </div></td><td class=\"c x182 y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.808  </div></td><td class=\"c x20d y14c7 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(216) </div></td></tr><tr><td class=\"c x181 y14c8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilascio fondi accantonati precedentemente </div></td><td class=\"c x20c y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.600  </div></td><td class=\"c x20d y14c8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.600) </div></td></tr><tr><td class=\"c x181 y14c9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x20c y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">933 <span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">109  </div></td></tr><tr><td class=\"c x181 y14ca w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi non ricorrenti </div></td><td class=\"c x20c y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.533  </div></td><td class=\"c x20d y14ca w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.491) </div></td></tr></table>La voce <span class=\"_ _3\"></span>alt<span class=\"_ _3\"></span>ri ricav<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i ti<span class=\"_ _3\"></span>po o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>a voc<span class=\"_ _3\"></span>e al<span class=\"_ _3\"></span>tri c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>di tipo <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>accoglie <span class=\"_ _3\"></span>element<span class=\"_ _3\"></span>i di <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>ricavo <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>gi\u00e0 <span class=\"_ _8\"></span>clas<span class=\"_ _3\"></span>sificati <span class=\"_ _f\"></span>nelle <span class=\"_ _8\"></span>sez<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>soprastanti <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>conto <span class=\"_ _8\"></span>econom<span class=\"_ _3\"></span>ico <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>accol<span class=\"_ _3\"></span>gono <span class=\"_ _f\"></span>elementi quali <span class=\"_ _3\"></span>sopravvenie<span class=\"_ _3\"></span>nze <span class=\"_ _3\"></span>attive<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>passive <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icavi <span class=\"_ _3\"></span>legati <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>esercizi <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ecedenti <span class=\"_ _8\"></span>per diff<span class=\"_ _3\"></span>erenze <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stime, <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e come <span class=\"_ _28\"> </span>tali <span class=\"_ _28\"> </span>ricorrono <span class=\"_ _28\"> </span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>gli <span class=\"_ _28\"> </span>anni <span class=\"_ _28\"> </span>(ad <span class=\"_ _28\"> </span>esem<span class=\"_ _3\"></span>pio <span class=\"_ _28\"></span>ristorni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>premi <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>e/o <span class=\"_ _28\"> </span>passivi <span class=\"_ _28\"> </span>nei <span class=\"_ _28\"> </span>conf<span class=\"_ _3\"></span>ronti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>clienti <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span> fornitori, <span class=\"_ _2\"></span>differenze sui <span class=\"_ _b\"></span>rimbo<span class=\"_ _3\"></span>rsi <span class=\"_ _b\"></span>as<span class=\"_ _3\"></span>sicurativi <span class=\"_ _2\"></span>incassa<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2\"></span>alle previsioni, <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>..). <span class=\"_ _2\"></span>Includono <span class=\"_ _2\"></span>anc<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>eventuali contributi <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>onto <span class=\"_ _3\"></span>esercizio, <span class=\"_ _3\"></span>plusvalenze <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>minusvalenze <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>dismissioni <span class=\"_ _3\"></span>correnti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cespiti, <span class=\"_ _3\"></span>capitalizzazioni <span class=\"_ _3\"></span>di costi legati ad iniziative di investimento. Si segnala come nel <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>del 2024 si siano registrate capitalizzazioni relative <span class=\"_ _f\"></span>allo <span class=\"_ _28\"> </span>stato <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>avanzamento <span class=\"_ _28\"></span>dell\u2019implementazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>nuovo <span class=\"_ _f\"></span>siste<span class=\"_ _3\"></span>ma <span class=\"_ _28\"></span>ER<span class=\"_ _2\"></span>P<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span><span class=\"ff1 ls13\">341<span class=\"ls0\"> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _28\"></span>Nel </span></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>gistrati <span class=\"_ _8\"></span>ricavi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icorrente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>2.533 <span class=\"_ _3\"></span>migliaia<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprensivi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> 1.600 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>rilas<span class=\"_ _3\"></span>cio <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>fondo <span class=\"_ _28\"> </span>stanz<span class=\"_ _3\"></span>iato <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>un <span class=\"_ _28\"> </span>contenz<span class=\"_ _3\"></span>ioso <span class=\"_ _28\"> </span>dogana<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ved<span class=\"_ _3\"></span>eva <span class=\"_ _28\"> </span>coinvolta <span class=\"_ _28\"> </span>la<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _3\"></span>importat<span class=\"_ _3\"></span>rice <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>ampia<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>desc<span class=\"_ _3\"></span>ritto <span class=\"_ _3\"></span>nella <span class=\"_ _8\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>bilancio <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>933 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>il raggiungimento di <span class=\"_ _2\"></span>accordi transatt<span class=\"_ _3\"></span>ivi. <span class=\"_ _2\"></span>Al 31 <span class=\"_ _2\"></span>dicembre 2024 <span class=\"_ _2\"></span>risult<span class=\"_ _3\"></span>ano invece <span class=\"_ _2\"></span>iscritti euro 1.042 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>mpre legati <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>raggiungimento <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>accordi <span class=\"_ _8\"></span>transatt<span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>compa<span class=\"_ _3\"></span>gnia <span class=\"_ _8\"></span>assicurat<span class=\"_ _3\"></span>iva <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>al contenzioso doganal<span class=\"_ _3\"></span>e). <span class=\"ff9\">Si<span class=\"_ _3\"></span> segnala c<span class=\"_ _3\"></span>he la voce<span class=\"_ _3\"></span> \u201cAltri ric<span class=\"_ _3\"></span>avi operativi\u201d c<span class=\"_ _3\"></span>omprende e<span class=\"_ _3\"></span>uro <span class=\"_ _3\"></span></span><span class=\"ls13\">31</span> m<span class=\"_ _3\"></span>igliaia verso<span class=\"_ _3\"></span> societ\u00e0 collegate ed euro 4<span class=\"_ _3\"></span>1 migliai<span class=\"_ _3\"></span>a verso societ\u00e0 correla<span class=\"_ _3\"></span>te.<span class=\"_ _3\"></span> <table class=\"s w37c h239\" id=\"_2ed2ea13-520e-4fc0-ac9d-7cc314174f49\"><tr><td class=\"c x181 y14cb w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14cb w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14cc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Penalit\u00e0-sanzioni, danni a terzi </div></td><td class=\"c x20c y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(92) </div></td><td class=\"c x182 y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(57) </div></td><td class=\"c x20d y14cc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(35) </div></td></tr><tr><td class=\"c x181 y14cd w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Minusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.570) </div></td><td class=\"c x182 y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.195) </div></td><td class=\"c x20d y14cd w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(375) </div></td></tr><tr><td class=\"c x181 y14ce w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi ordinari </div></td><td class=\"c x20c y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.662) </div></td><td class=\"c x182 y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.252) </div></td><td class=\"c x20d y14ce w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410) </div></td></tr><tr><td class=\"c x181 y14cf w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accordo transattivo con l'Agenzia delle Dogane </div></td><td class=\"c x20c y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.732) </div></td><td class=\"c x20d y14cf w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.732  </div></td></tr><tr><td class=\"c x181 y14d0 w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Premialit\u00e0 Top Management </div></td><td class=\"c x20c y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.241) </div></td><td class=\"c x182 y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.185) </div></td><td class=\"c x20d y14d0 w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">944 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14d1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto chiusura Solgne </div></td><td class=\"c x20c y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td><td class=\"c x182 y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14d1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td></tr><tr><td class=\"c x181 y14d2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazione dei dipendenti agli utili </div></td><td class=\"c x20c y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.097) </div></td><td class=\"c x182 y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.019) </div></td><td class=\"c x20d y14d2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(78) </div></td></tr><tr><td class=\"c x181 y1240 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altri non ricorrenti </div></td><td class=\"c x20c y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.689) </div></td><td class=\"c x182 y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.447) </div></td><td class=\"c x20d y1240 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.758  </div></td></tr><tr><td class=\"c x181 y14d3 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi non ricorrenti<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20c y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.722)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x182 y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.383)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20d y14d3 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.661 <span class=\"ff1 fc0\"> </span></div></td></tr></table>Detto <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>pra <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>caratter<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>ordinario <span class=\"_ _8\"></span>esposti <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>esta <span class=\"_ _f\"></span>ta<span class=\"_ _3\"></span>bella, <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>si registrano <span class=\"_ _8\"></span>scostamenti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>410<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>legati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>princ<span class=\"_ _3\"></span>ipalmente <span class=\"_ _8\"></span><span class=\"ff9\">all\u2019incremento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>costi<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>erogazioni <span class=\"_ _8\"></span>liberali <span class=\"_ _8\"></span>per euro <span class=\"_ _2\"></span>324 <span class=\"_ _2\"></span>migliaia. <span class=\"_ _2\"></span>Risultan<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>2.010 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>erogazioni liberali <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro <span class=\"ls17\">1.<span class=\"_ _2\"></span><span class=\"ls0\">8<span class=\"_ _3\"></span>69 <span class=\"_ _2\"></span>migliaia </span></span>per  le  circa  <span class=\"ls17\">1.</span>273  tonnellate  di  prodotti  ortofrutticoli  donati  ai  banchi  alimentari<span class=\"_ _8\"></span>  (al  31  dicembre  2023 risultavano <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.686 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.56<span class=\"_ _3\"></span>6 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>circa <span class=\"_ _3\"></span>1.008 <span class=\"_ _8\"></span>tonnellate <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>onazioni <span class=\"_ _3\"></span>ai banchi alimentari<span class=\"_ _3\"></span><span class=\"ls18\">).</span>  Per quant<span class=\"_ _3\"></span>o r<span class=\"_ _3\"></span>iguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>componenti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>non r<span class=\"_ _3\"></span>icorrenti <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4 il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>effettuat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>stanziamenti <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>premialit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Top <span class=\"_ _8\"></span>Management<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>3.18<span class=\"_ _3\"></span>5 <span class=\"_ _8\"></span>migliaia <span class=\"_ _f\"></span>ed euro  2<span class=\"_ _3\"></span>.241  m<span class=\"_ _3\"></span>igliaia  sudd<span class=\"_ _3\"></span>ivisi <span class=\"_ _e\"> </span>in  euro<span class=\"_ _3\"></span>  1.<span class=\"_ _3\"></span>053 <span class=\"_ _e\"> </span>per <span class=\"_ _3e\"> </span>M<span class=\"_ _3\"></span>BO  (co<span class=\"_ _3\"></span>mponente <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>premio  che<span class=\"_ _3\"></span>  verr\u00e0 <span class=\"_ _e\"> </span>pagata <span class=\"_ _e\"> </span>a  valle dell\u2019approvazione del b<span class=\"_ _3\"></span>ilancio 202<span class=\"_ _3\"></span><span class=\"ff1\">4), euro<span class=\"_ _3\"></span> 1.139 <span class=\"_ _3\"></span>migliaia relati<span class=\"_ _3\"></span>vi al Piano<span class=\"_ _3\"></span> di Perfor<span class=\"_ _3\"></span>mance Share <span class=\"_ _3\"></span>2023<span class=\"_ _3\"></span>-2025 in </span>quanto <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019ann<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>202<span class=\"ff1\">4<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>raggiunto,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>determinando <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>l\u2019asse<span class=\"_ _3\"></span>gnazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n. <span class=\"_ _8\"></span><span class=\"ff1\">96.858<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>azioni, </span>ed euro <span class=\"ls28\">48</span> migliaia<span class=\"_ _3\"></span> per dividend equ<span class=\"_ _3\"></span>ivalent.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>inoltre <span class=\"_ _8\"></span>l\u2019oner<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>partecipazione <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ipendenti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>francese <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>messicane disposta dalle relative nor<span class=\"_ _3\"></span>mative<span class=\"_ _3\"></span>. Relativamente <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>31  di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre <span class=\"_ _20\"> </span>2023 <span class=\"_ _2b\"> </span>si<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _20\"> </span>l\u2019iscrizione <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>le<span class=\"_ _3\"></span>gati <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>ra<span class=\"_ _3\"></span>ggiungimento <span class=\"_ _20\"> </span>dell\u2019Accordo Transattivo <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>l\u2019Agenzia<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>Doga<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"></span>importatrice <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>ort<span class=\"_ _3\"></span>ofrutticoli <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>un ammontare complessivo di euro 2.<span class=\"_ _2\"></span>732 migli<span class=\"_ _3\"></span>aia, mentre al 31 dicembre <span class=\"_ _2\"></span>2024 la contabilizzazione di costi <span class=\"_ _2\"></span>legati<span class=\"_ _3\"></span> alla chiusura del ma<span class=\"_ _3\"></span>gazzino di Solgne <span class=\"_ _3\"></span>per euro 695 mig<span class=\"_ _3\"></span>liaia.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>\u201cAltre <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>ricorr<span class=\"_ _3\"></span>enti\u201d <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019esercizio <span class=\"_ _f\"></span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mponente <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _f\"></span>significativa <span class=\"_ _f\"></span>attiene <span class=\"_ _f\"></span>alla </span>risoluzione <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>pagamento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span>cune <span class=\"_ _2b\"> </span>penalit\u00e0/sanzion<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>oltre <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>transazioni <span class=\"_ _2b\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>dipend<span class=\"_ _3\"></span>enti,  mentre <span class=\"_ _2b\"> </span>per l\u2019esercizio 202<span class=\"ff1\">3 sval<span class=\"_ _3\"></span>utazione di alcuni asset<span class=\"_ _3\"></span>s e ad acc<span class=\"_ _3\"></span>ordi transattivi<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> </span>La voce \u201cAltri <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i operativi<span class=\"ff1\"> ordinari<span class=\"_ _3\"></span></span>\u201d comprende oneri verso societ\u00e0 collegate<span class=\"ff1\"> per euro 29 migliaia, mentre la </span>voce <span class=\"_ _2\"></span>\u201cAltri costi <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perativi <span class=\"_ _2\"></span>non ricorrenti\u201d<span class=\"ff1\"> include <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.478 migliaia <span class=\"_ _b\"></span>ve<span class=\"_ _3\"></span>rso <span class=\"_ _2\"></span>parti correlate. <span class=\"_ _2\"></span>Si <span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>manda <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>Nota </span>34 per un ulteriore d<span class=\"_ _3\"></span>ettaglio.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-772": {
   "value": "NOTA 26. Altri r<span class=\"_ _2\"></span>icavi/costi operativi <table class=\"s w37c h237\" id=\"_06f029fb-36d6-4791-94f9-1f1b93983e38\"><tr><td class=\"c x181 y14bf w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14bf w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c0 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Altri ricavi operativi  </div></td><td class=\"c x20c y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">6.633  </div></td><td class=\"c x182 y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">8.341  </div></td><td class=\"c x20d y14c0 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(1.708) </div></td></tr><tr><td class=\"c x181 y14c1 w154 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi operativi </div></td><td class=\"c x20c y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(10.384) </div></td><td class=\"c x182 y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(14.634) </div></td><td class=\"c x20d y14c1 w153 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">4.250  </div></td></tr><tr><td class=\"c x181 y14c2 w154 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Altri ricavi/costi operativi </div></td><td class=\"c x20c y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(3.751) </div></td><td class=\"c x182 y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(6.293) </div></td><td class=\"c x20d y14c2 w153 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">2.542  </div></td></tr></table>Si forni<span class=\"_ _2\"></span>sc<span class=\"_ _3\"></span>e in <span class=\"_ _2\"></span>allegato il <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio delle <span class=\"_ _2\"></span>voci \u201cAltri ri<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>avi operativi\u201d <span class=\"_ _2\"></span>ed \u201cAlt<span class=\"_ _3\"></span><span class=\"ff1\">ri costi </span>operativi\u201d p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r gli<span class=\"_ _2\"></span> esercizi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"ls26\">20</span>24 </span>e 2023 con separata ind<span class=\"_ _3\"></span>icazione del<span class=\"_ _3\"></span>le poste aventi nat<span class=\"_ _3\"></span>ura ordinaria <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span><span class=\"ff9\">ispetto a quell<span class=\"_ _3\"></span>e \u201cnon ricorrenti<span class=\"_ _3\"></span><span class=\"ls1c\">\u201d.</span></span> <table class=\"s w37c h238\" id=\"_9a3930ff-640b-4110-995e-106d23549d92\"><tr><td class=\"c x181 y14c3 w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c3 w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Recuperi spese, rimborsi assicurativi </div></td><td class=\"c x20c y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">533  </div></td><td class=\"c x182 y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">584  </div></td><td class=\"c x20d y14c4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(50) </div></td></tr><tr><td class=\"c x181 y14c5 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Plusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.091  </div></td><td class=\"c x182 y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.961  </div></td><td class=\"c x20d y14c5 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(870) </div></td></tr><tr><td class=\"c x181 y14c6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro  </div></td><td class=\"c x20c y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.967  </div></td><td class=\"c x182 y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.263  </div></td><td class=\"c x20d y14c6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">704  </div></td></tr><tr><td class=\"c x181 y14c7 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi ordinari </div></td><td class=\"c x20c y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.591  </div></td><td class=\"c x182 y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.808  </div></td><td class=\"c x20d y14c7 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(216) </div></td></tr><tr><td class=\"c x181 y14c8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilascio fondi accantonati precedentemente </div></td><td class=\"c x20c y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.600  </div></td><td class=\"c x20d y14c8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.600) </div></td></tr><tr><td class=\"c x181 y14c9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x20c y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">933 <span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">109  </div></td></tr><tr><td class=\"c x181 y14ca w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi non ricorrenti </div></td><td class=\"c x20c y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.533  </div></td><td class=\"c x20d y14ca w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.491) </div></td></tr></table>La voce <span class=\"_ _3\"></span>alt<span class=\"_ _3\"></span>ri ricav<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i ti<span class=\"_ _3\"></span>po o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>a voc<span class=\"_ _3\"></span>e al<span class=\"_ _3\"></span>tri c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>di tipo <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>accoglie <span class=\"_ _3\"></span>element<span class=\"_ _3\"></span>i di <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>ricavo <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>gi\u00e0 <span class=\"_ _8\"></span>clas<span class=\"_ _3\"></span>sificati <span class=\"_ _f\"></span>nelle <span class=\"_ _8\"></span>sez<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>soprastanti <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>conto <span class=\"_ _8\"></span>econom<span class=\"_ _3\"></span>ico <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>accol<span class=\"_ _3\"></span>gono <span class=\"_ _f\"></span>elementi quali <span class=\"_ _3\"></span>sopravvenie<span class=\"_ _3\"></span>nze <span class=\"_ _3\"></span>attive<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>passive <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icavi <span class=\"_ _3\"></span>legati <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>esercizi <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ecedenti <span class=\"_ _8\"></span>per diff<span class=\"_ _3\"></span>erenze <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stime, <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e come <span class=\"_ _28\"> </span>tali <span class=\"_ _28\"> </span>ricorrono <span class=\"_ _28\"> </span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>gli <span class=\"_ _28\"> </span>anni <span class=\"_ _28\"> </span>(ad <span class=\"_ _28\"> </span>esem<span class=\"_ _3\"></span>pio <span class=\"_ _28\"></span>ristorni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>premi <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>e/o <span class=\"_ _28\"> </span>passivi <span class=\"_ _28\"> </span>nei <span class=\"_ _28\"> </span>conf<span class=\"_ _3\"></span>ronti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>clienti <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span> fornitori, <span class=\"_ _2\"></span>differenze sui <span class=\"_ _b\"></span>rimbo<span class=\"_ _3\"></span>rsi <span class=\"_ _b\"></span>as<span class=\"_ _3\"></span>sicurativi <span class=\"_ _2\"></span>incassa<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2\"></span>alle previsioni, <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>..). <span class=\"_ _2\"></span>Includono <span class=\"_ _2\"></span>anc<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>eventuali contributi <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>onto <span class=\"_ _3\"></span>esercizio, <span class=\"_ _3\"></span>plusvalenze <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>minusvalenze <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>dismissioni <span class=\"_ _3\"></span>correnti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cespiti, <span class=\"_ _3\"></span>capitalizzazioni <span class=\"_ _3\"></span>di costi legati ad iniziative di investimento. Si segnala come nel <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>del 2024 si siano registrate capitalizzazioni relative <span class=\"_ _f\"></span>allo <span class=\"_ _28\"> </span>stato <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>avanzamento <span class=\"_ _28\"></span>dell\u2019implementazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>nuovo <span class=\"_ _f\"></span>siste<span class=\"_ _3\"></span>ma <span class=\"_ _28\"></span>ER<span class=\"_ _2\"></span>P<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span><span class=\"ff1 ls13\">341<span class=\"ls0\"> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _28\"></span>Nel </span></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>gistrati <span class=\"_ _8\"></span>ricavi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icorrente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>2.533 <span class=\"_ _3\"></span>migliaia<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprensivi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> 1.600 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>rilas<span class=\"_ _3\"></span>cio <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>fondo <span class=\"_ _28\"> </span>stanz<span class=\"_ _3\"></span>iato <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>un <span class=\"_ _28\"> </span>contenz<span class=\"_ _3\"></span>ioso <span class=\"_ _28\"> </span>dogana<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ved<span class=\"_ _3\"></span>eva <span class=\"_ _28\"> </span>coinvolta <span class=\"_ _28\"> </span>la<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _3\"></span>importat<span class=\"_ _3\"></span>rice <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>ampia<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>desc<span class=\"_ _3\"></span>ritto <span class=\"_ _3\"></span>nella <span class=\"_ _8\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>bilancio <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>933 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>il raggiungimento di <span class=\"_ _2\"></span>accordi transatt<span class=\"_ _3\"></span>ivi. <span class=\"_ _2\"></span>Al 31 <span class=\"_ _2\"></span>dicembre 2024 <span class=\"_ _2\"></span>risult<span class=\"_ _3\"></span>ano invece <span class=\"_ _2\"></span>iscritti euro 1.042 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>mpre legati <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>raggiungimento <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>accordi <span class=\"_ _8\"></span>transatt<span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>compa<span class=\"_ _3\"></span>gnia <span class=\"_ _8\"></span>assicurat<span class=\"_ _3\"></span>iva <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>al contenzioso doganal<span class=\"_ _3\"></span>e). <span class=\"ff9\">Si<span class=\"_ _3\"></span> segnala c<span class=\"_ _3\"></span>he la voce<span class=\"_ _3\"></span> \u201cAltri ric<span class=\"_ _3\"></span>avi operativi\u201d c<span class=\"_ _3\"></span>omprende e<span class=\"_ _3\"></span>uro <span class=\"_ _3\"></span></span><span class=\"ls13\">31</span> m<span class=\"_ _3\"></span>igliaia verso<span class=\"_ _3\"></span> societ\u00e0 collegate ed euro 4<span class=\"_ _3\"></span>1 migliai<span class=\"_ _3\"></span>a verso societ\u00e0 correla<span class=\"_ _3\"></span>te.<span class=\"_ _3\"></span> <table class=\"s w37c h239\" id=\"_2ed2ea13-520e-4fc0-ac9d-7cc314174f49\"><tr><td class=\"c x181 y14cb w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14cb w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14cc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Penalit\u00e0-sanzioni, danni a terzi </div></td><td class=\"c x20c y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(92) </div></td><td class=\"c x182 y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(57) </div></td><td class=\"c x20d y14cc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(35) </div></td></tr><tr><td class=\"c x181 y14cd w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Minusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.570) </div></td><td class=\"c x182 y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.195) </div></td><td class=\"c x20d y14cd w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(375) </div></td></tr><tr><td class=\"c x181 y14ce w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi ordinari </div></td><td class=\"c x20c y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.662) </div></td><td class=\"c x182 y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.252) </div></td><td class=\"c x20d y14ce w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410) </div></td></tr><tr><td class=\"c x181 y14cf w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accordo transattivo con l'Agenzia delle Dogane </div></td><td class=\"c x20c y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.732) </div></td><td class=\"c x20d y14cf w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.732  </div></td></tr><tr><td class=\"c x181 y14d0 w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Premialit\u00e0 Top Management </div></td><td class=\"c x20c y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.241) </div></td><td class=\"c x182 y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.185) </div></td><td class=\"c x20d y14d0 w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">944 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14d1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto chiusura Solgne </div></td><td class=\"c x20c y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td><td class=\"c x182 y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14d1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td></tr><tr><td class=\"c x181 y14d2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazione dei dipendenti agli utili </div></td><td class=\"c x20c y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.097) </div></td><td class=\"c x182 y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.019) </div></td><td class=\"c x20d y14d2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(78) </div></td></tr><tr><td class=\"c x181 y1240 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altri non ricorrenti </div></td><td class=\"c x20c y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.689) </div></td><td class=\"c x182 y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.447) </div></td><td class=\"c x20d y1240 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.758  </div></td></tr><tr><td class=\"c x181 y14d3 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi non ricorrenti<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20c y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.722)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x182 y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.383)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20d y14d3 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.661 <span class=\"ff1 fc0\"> </span></div></td></tr></table>Detto <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>pra <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>caratter<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>ordinario <span class=\"_ _8\"></span>esposti <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>esta <span class=\"_ _f\"></span>ta<span class=\"_ _3\"></span>bella, <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>si registrano <span class=\"_ _8\"></span>scostamenti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>410<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>legati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>princ<span class=\"_ _3\"></span>ipalmente <span class=\"_ _8\"></span><span class=\"ff9\">all\u2019incremento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>costi<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>erogazioni <span class=\"_ _8\"></span>liberali <span class=\"_ _8\"></span>per euro <span class=\"_ _2\"></span>324 <span class=\"_ _2\"></span>migliaia. <span class=\"_ _2\"></span>Risultan<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>2.010 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>erogazioni liberali <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro <span class=\"ls17\">1.<span class=\"_ _2\"></span><span class=\"ls0\">8<span class=\"_ _3\"></span>69 <span class=\"_ _2\"></span>migliaia </span></span>per  le  circa  <span class=\"ls17\">1.</span>273  tonnellate  di  prodotti  ortofrutticoli  donati  ai  banchi  alimentari<span class=\"_ _8\"></span>  (al  31  dicembre  2023 risultavano <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.686 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.56<span class=\"_ _3\"></span>6 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>circa <span class=\"_ _3\"></span>1.008 <span class=\"_ _8\"></span>tonnellate <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>onazioni <span class=\"_ _3\"></span>ai banchi alimentari<span class=\"_ _3\"></span><span class=\"ls18\">).</span>  Per quant<span class=\"_ _3\"></span>o r<span class=\"_ _3\"></span>iguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>componenti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>non r<span class=\"_ _3\"></span>icorrenti <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4 il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>effettuat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>stanziamenti <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>premialit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Top <span class=\"_ _8\"></span>Management<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>3.18<span class=\"_ _3\"></span>5 <span class=\"_ _8\"></span>migliaia <span class=\"_ _f\"></span>ed euro  2<span class=\"_ _3\"></span>.241  m<span class=\"_ _3\"></span>igliaia  sudd<span class=\"_ _3\"></span>ivisi <span class=\"_ _e\"> </span>in  euro<span class=\"_ _3\"></span>  1.<span class=\"_ _3\"></span>053 <span class=\"_ _e\"> </span>per <span class=\"_ _3e\"> </span>M<span class=\"_ _3\"></span>BO  (co<span class=\"_ _3\"></span>mponente <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>premio  che<span class=\"_ _3\"></span>  verr\u00e0 <span class=\"_ _e\"> </span>pagata <span class=\"_ _e\"> </span>a  valle dell\u2019approvazione del b<span class=\"_ _3\"></span>ilancio 202<span class=\"_ _3\"></span><span class=\"ff1\">4), euro<span class=\"_ _3\"></span> 1.139 <span class=\"_ _3\"></span>migliaia relati<span class=\"_ _3\"></span>vi al Piano<span class=\"_ _3\"></span> di Perfor<span class=\"_ _3\"></span>mance Share <span class=\"_ _3\"></span>2023<span class=\"_ _3\"></span>-2025 in </span>quanto <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019ann<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>202<span class=\"ff1\">4<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>raggiunto,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>determinando <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>l\u2019asse<span class=\"_ _3\"></span>gnazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n. <span class=\"_ _8\"></span><span class=\"ff1\">96.858<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>azioni, </span>ed euro <span class=\"ls28\">48</span> migliaia<span class=\"_ _3\"></span> per dividend equ<span class=\"_ _3\"></span>ivalent.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>inoltre <span class=\"_ _8\"></span>l\u2019oner<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>partecipazione <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ipendenti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>francese <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>messicane disposta dalle relative nor<span class=\"_ _3\"></span>mative<span class=\"_ _3\"></span>. Relativamente <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>31  di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre <span class=\"_ _20\"> </span>2023 <span class=\"_ _2b\"> </span>si<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _20\"> </span>l\u2019iscrizione <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>le<span class=\"_ _3\"></span>gati <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>ra<span class=\"_ _3\"></span>ggiungimento <span class=\"_ _20\"> </span>dell\u2019Accordo Transattivo <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>l\u2019Agenzia<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>Doga<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"></span>importatrice <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>ort<span class=\"_ _3\"></span>ofrutticoli <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>un ammontare complessivo di euro 2.<span class=\"_ _2\"></span>732 migli<span class=\"_ _3\"></span>aia, mentre al 31 dicembre <span class=\"_ _2\"></span>2024 la contabilizzazione di costi <span class=\"_ _2\"></span>legati<span class=\"_ _3\"></span> alla chiusura del ma<span class=\"_ _3\"></span>gazzino di Solgne <span class=\"_ _3\"></span>per euro 695 mig<span class=\"_ _3\"></span>liaia.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>\u201cAltre <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>ricorr<span class=\"_ _3\"></span>enti\u201d <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019esercizio <span class=\"_ _f\"></span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mponente <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _f\"></span>significativa <span class=\"_ _f\"></span>attiene <span class=\"_ _f\"></span>alla </span>risoluzione <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>pagamento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span>cune <span class=\"_ _2b\"> </span>penalit\u00e0/sanzion<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>oltre <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>transazioni <span class=\"_ _2b\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>dipend<span class=\"_ _3\"></span>enti,  mentre <span class=\"_ _2b\"> </span>per l\u2019esercizio 202<span class=\"ff1\">3 sval<span class=\"_ _3\"></span>utazione di alcuni asset<span class=\"_ _3\"></span>s e ad acc<span class=\"_ _3\"></span>ordi transattivi<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> </span>La voce \u201cAltri <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i operativi<span class=\"ff1\"> ordinari<span class=\"_ _3\"></span></span>\u201d comprende oneri verso societ\u00e0 collegate<span class=\"ff1\"> per euro 29 migliaia, mentre la </span>voce <span class=\"_ _2\"></span>\u201cAltri costi <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perativi <span class=\"_ _2\"></span>non ricorrenti\u201d<span class=\"ff1\"> include <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.478 migliaia <span class=\"_ _b\"></span>ve<span class=\"_ _3\"></span>rso <span class=\"_ _2\"></span>parti correlate. <span class=\"_ _2\"></span>Si <span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>manda <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>Nota </span>34 per un ulteriore d<span class=\"_ _3\"></span>ettaglio.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-749": {
   "value": "NOTA 26. Altri r<span class=\"_ _2\"></span>icavi/costi operativi <table class=\"s w37c h237\" id=\"_06f029fb-36d6-4791-94f9-1f1b93983e38\"><tr><td class=\"c x181 y14bf w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14bf w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14bf w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c0 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Altri ricavi operativi  </div></td><td class=\"c x20c y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">6.633  </div></td><td class=\"c x182 y14c0 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">8.341  </div></td><td class=\"c x20d y14c0 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(1.708) </div></td></tr><tr><td class=\"c x181 y14c1 w154 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Altri costi operativi </div></td><td class=\"c x20c y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(10.384) </div></td><td class=\"c x182 y14c1 w152 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">(14.634) </div></td><td class=\"c x20d y14c1 w153 h30\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">4.250  </div></td></tr><tr><td class=\"c x181 y14c2 w154 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">Totale Altri ricavi/costi operativi </div></td><td class=\"c x20c y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(3.751) </div></td><td class=\"c x182 y14c2 w152 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">(6.293) </div></td><td class=\"c x20d y14c2 w153 h30\"><div class=\"t m0 xa h14 y277 ff6 fs7 fc4 sc0 ls0 ws0\">2.542  </div></td></tr></table>Si forni<span class=\"_ _2\"></span>sc<span class=\"_ _3\"></span>e in <span class=\"_ _2\"></span>allegato il <span class=\"_ _2\"></span>dett<span class=\"_ _3\"></span>aglio delle <span class=\"_ _2\"></span>voci \u201cAltri ri<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>avi operativi\u201d <span class=\"_ _2\"></span>ed \u201cAlt<span class=\"_ _3\"></span><span class=\"ff1\">ri costi </span>operativi\u201d p<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r gli<span class=\"_ _2\"></span> esercizi<span class=\"_ _3\"></span><span class=\"ff1\"> <span class=\"ls26\">20</span>24 </span>e 2023 con separata ind<span class=\"_ _3\"></span>icazione del<span class=\"_ _3\"></span>le poste aventi nat<span class=\"_ _3\"></span>ura ordinaria <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span><span class=\"ff9\">ispetto a quell<span class=\"_ _3\"></span>e \u201cnon ricorrenti<span class=\"_ _3\"></span><span class=\"ls1c\">\u201d.</span></span> <table class=\"s w37c h238\" id=\"_9a3930ff-640b-4110-995e-106d23549d92\"><tr><td class=\"c x181 y14c3 w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14c3 w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c3 w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14c4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Recuperi spese, rimborsi assicurativi </div></td><td class=\"c x20c y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">533  </div></td><td class=\"c x182 y14c4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">584  </div></td><td class=\"c x20d y14c4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(50) </div></td></tr><tr><td class=\"c x181 y14c5 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Plusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.091  </div></td><td class=\"c x182 y14c5 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">2.961  </div></td><td class=\"c x20d y14c5 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(870) </div></td></tr><tr><td class=\"c x181 y14c6 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro  </div></td><td class=\"c x20c y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.967  </div></td><td class=\"c x182 y14c6 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.263  </div></td><td class=\"c x20d y14c6 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">704  </div></td></tr><tr><td class=\"c x181 y14c7 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi ordinari </div></td><td class=\"c x20c y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.591  </div></td><td class=\"c x182 y14c7 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.808  </div></td><td class=\"c x20d y14c7 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(216) </div></td></tr><tr><td class=\"c x181 y14c8 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rilascio fondi accantonati precedentemente </div></td><td class=\"c x20c y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.600  </div></td><td class=\"c x20d y14c8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.600) </div></td></tr><tr><td class=\"c x181 y14c9 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x20c y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14c9 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">933 <span class=\"ls0\"> </span></div></td><td class=\"c x20d y14c9 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">109  </div></td></tr><tr><td class=\"c x181 y14ca w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri ricavi operativi non ricorrenti </div></td><td class=\"c x20c y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.042  </div></td><td class=\"c x182 y14ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.533  </div></td><td class=\"c x20d y14ca w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.491) </div></td></tr></table>La voce <span class=\"_ _3\"></span>alt<span class=\"_ _3\"></span>ri ricav<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>i ti<span class=\"_ _3\"></span>po o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>sotto<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>a voc<span class=\"_ _3\"></span>e al<span class=\"_ _3\"></span>tri c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>di tipo <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rdinario, <span class=\"_ _3\"></span>accoglie <span class=\"_ _3\"></span>element<span class=\"_ _3\"></span>i di <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>ricavo <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>gi\u00e0 <span class=\"_ _8\"></span>clas<span class=\"_ _3\"></span>sificati <span class=\"_ _f\"></span>nelle <span class=\"_ _8\"></span>sez<span class=\"_ _3\"></span>ioni <span class=\"_ _f\"></span>soprastanti <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>conto <span class=\"_ _8\"></span>econom<span class=\"_ _3\"></span>ico <span class=\"_ _f\"></span>ed <span class=\"_ _8\"></span>accol<span class=\"_ _3\"></span>gono <span class=\"_ _f\"></span>elementi quali <span class=\"_ _3\"></span>sopravvenie<span class=\"_ _3\"></span>nze <span class=\"_ _3\"></span>attive<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>passive <span class=\"_ _8\"></span>di c<span class=\"_ _3\"></span>osti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icavi <span class=\"_ _3\"></span>legati <span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>esercizi <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ecedenti <span class=\"_ _8\"></span>per diff<span class=\"_ _3\"></span>erenze <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>stime, <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e come <span class=\"_ _28\"> </span>tali <span class=\"_ _28\"> </span>ricorrono <span class=\"_ _28\"> </span>tutt<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>gli <span class=\"_ _28\"> </span>anni <span class=\"_ _28\"> </span>(ad <span class=\"_ _28\"> </span>esem<span class=\"_ _3\"></span>pio <span class=\"_ _28\"></span>ristorni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>premi <span class=\"_ _28\"> </span>att<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>e/o <span class=\"_ _28\"> </span>passivi <span class=\"_ _28\"> </span>nei <span class=\"_ _28\"> </span>conf<span class=\"_ _3\"></span>ronti <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>clienti <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span> fornitori, <span class=\"_ _2\"></span>differenze sui <span class=\"_ _b\"></span>rimbo<span class=\"_ _3\"></span>rsi <span class=\"_ _b\"></span>as<span class=\"_ _3\"></span>sicurativi <span class=\"_ _2\"></span>incassa<span class=\"_ _3\"></span>ti <span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ispetto <span class=\"_ _2\"></span>alle previsioni, <span class=\"_ _b\"></span>ecc<span class=\"_ _3\"></span>..). <span class=\"_ _2\"></span>Includono <span class=\"_ _2\"></span>anc<span class=\"_ _3\"></span>he <span class=\"_ _2\"></span>eventuali contributi <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>onto <span class=\"_ _3\"></span>esercizio, <span class=\"_ _3\"></span>plusvalenze <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>minusvalenze <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>dismissioni <span class=\"_ _3\"></span>correnti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cespiti, <span class=\"_ _3\"></span>capitalizzazioni <span class=\"_ _3\"></span>di costi legati ad iniziative di investimento. Si segnala come nel <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>del 2024 si siano registrate capitalizzazioni relative <span class=\"_ _f\"></span>allo <span class=\"_ _28\"> </span>stato <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>avanzamento <span class=\"_ _28\"></span>dell\u2019implementazio<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>del <span class=\"_ _28\"> </span>nuovo <span class=\"_ _f\"></span>siste<span class=\"_ _3\"></span>ma <span class=\"_ _28\"></span>ER<span class=\"_ _2\"></span>P<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _2b\"> </span><span class=\"ff1 ls13\">341<span class=\"ls0\"> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>igliaia. <span class=\"_ _28\"></span>Nel </span></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>sono <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>gistrati <span class=\"_ _8\"></span>ricavi <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>icorrente <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>2.533 <span class=\"_ _3\"></span>migliaia<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprensivi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> 1.600 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>rilas<span class=\"_ _3\"></span>cio <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>fondo <span class=\"_ _28\"> </span>stanz<span class=\"_ _3\"></span>iato <span class=\"_ _28\"> </span>per <span class=\"_ _28\"> </span>un <span class=\"_ _28\"> </span>contenz<span class=\"_ _3\"></span>ioso <span class=\"_ _28\"> </span>dogana<span class=\"_ _3\"></span>le <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ved<span class=\"_ _3\"></span>eva <span class=\"_ _28\"> </span>coinvolta <span class=\"_ _28\"> </span>la<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _3\"></span>importat<span class=\"_ _3\"></span>rice <span class=\"_ _3\"></span>come <span class=\"_ _8\"></span>ampia<span class=\"_ _3\"></span>mente <span class=\"_ _3\"></span>desc<span class=\"_ _3\"></span>ritto <span class=\"_ _3\"></span>nella <span class=\"_ _8\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _8\"></span>bilancio <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>933 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>per <span class=\"_ _3\"></span>il raggiungimento di <span class=\"_ _2\"></span>accordi transatt<span class=\"_ _3\"></span>ivi. <span class=\"_ _2\"></span>Al 31 <span class=\"_ _2\"></span>dicembre 2024 <span class=\"_ _2\"></span>risult<span class=\"_ _3\"></span>ano invece <span class=\"_ _2\"></span>iscritti euro 1.042 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _3\"></span>mpre legati <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>raggiungimento <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>accordi <span class=\"_ _8\"></span>transatt<span class=\"_ _3\"></span>ivi <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>compa<span class=\"_ _3\"></span>gnia <span class=\"_ _8\"></span>assicurat<span class=\"_ _3\"></span>iva <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>al contenzioso doganal<span class=\"_ _3\"></span>e). <span class=\"ff9\">Si<span class=\"_ _3\"></span> segnala c<span class=\"_ _3\"></span>he la voce<span class=\"_ _3\"></span> \u201cAltri ric<span class=\"_ _3\"></span>avi operativi\u201d c<span class=\"_ _3\"></span>omprende e<span class=\"_ _3\"></span>uro <span class=\"_ _3\"></span></span><span class=\"ls13\">31</span> m<span class=\"_ _3\"></span>igliaia verso<span class=\"_ _3\"></span> societ\u00e0 collegate ed euro 4<span class=\"_ _3\"></span>1 migliai<span class=\"_ _3\"></span>a verso societ\u00e0 correla<span class=\"_ _3\"></span>te.<span class=\"_ _3\"></span> <table class=\"s w37c h239\" id=\"_2ed2ea13-520e-4fc0-ac9d-7cc314174f49\"><tr><td class=\"c x181 y14cb w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14cb w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14cb w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14cc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Penalit\u00e0-sanzioni, danni a terzi </div></td><td class=\"c x20c y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(92) </div></td><td class=\"c x182 y14cc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(57) </div></td><td class=\"c x20d y14cc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(35) </div></td></tr><tr><td class=\"c x181 y14cd w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Minusvalenze e sopravvenienze di tipo ordinario </div></td><td class=\"c x20c y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.570) </div></td><td class=\"c x182 y14cd w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(4.195) </div></td><td class=\"c x20d y14cd w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(375) </div></td></tr><tr><td class=\"c x181 y14ce w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi ordinari </div></td><td class=\"c x20c y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.662) </div></td><td class=\"c x182 y14ce w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.252) </div></td><td class=\"c x20d y14ce w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410) </div></td></tr><tr><td class=\"c x181 y14cf w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Accordo transattivo con l'Agenzia delle Dogane </div></td><td class=\"c x20c y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14cf w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.732) </div></td><td class=\"c x20d y14cf w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.732  </div></td></tr><tr><td class=\"c x181 y14d0 w154 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Premialit\u00e0 Top Management </div></td><td class=\"c x20c y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.241) </div></td><td class=\"c x182 y14d0 w152 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.185) </div></td><td class=\"c x20d y14d0 w153 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">944 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14d1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto chiusura Solgne </div></td><td class=\"c x20c y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td><td class=\"c x182 y14d1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14d1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(695) </div></td></tr><tr><td class=\"c x181 y14d2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Partecipazione dei dipendenti agli utili </div></td><td class=\"c x20c y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.097) </div></td><td class=\"c x182 y14d2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.019) </div></td><td class=\"c x20d y14d2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(78) </div></td></tr><tr><td class=\"c x181 y1240 w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altri non ricorrenti </div></td><td class=\"c x20c y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(1.689) </div></td><td class=\"c x182 y1240 w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(3.447) </div></td><td class=\"c x20d y1240 w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">1.758  </div></td></tr><tr><td class=\"c x181 y14d3 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Altri costi operativi non ricorrenti<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20c y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(5.722)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x182 y14d3 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(10.383)<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x20d y14d3 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">4.661 <span class=\"ff1 fc0\"> </span></div></td></tr></table>Detto <span class=\"_ _8\"></span>come <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>pra <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>caratter<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>ordinario <span class=\"_ _8\"></span>esposti <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>esta <span class=\"_ _f\"></span>ta<span class=\"_ _3\"></span>bella, <span class=\"_ _8\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>si registrano <span class=\"_ _8\"></span>scostamenti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>410<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>legati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>princ<span class=\"_ _3\"></span>ipalmente <span class=\"_ _8\"></span><span class=\"ff9\">all\u2019incremento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>costi<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>per <span class=\"_ _8\"></span>erogazioni <span class=\"_ _8\"></span>liberali <span class=\"_ _8\"></span>per euro <span class=\"_ _2\"></span>324 <span class=\"_ _2\"></span>migliaia. <span class=\"_ _2\"></span>Risultan<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>2.010 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>erogazioni liberali <span class=\"_ _b\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>euro <span class=\"ls17\">1.<span class=\"_ _2\"></span><span class=\"ls0\">8<span class=\"_ _3\"></span>69 <span class=\"_ _2\"></span>migliaia </span></span>per  le  circa  <span class=\"ls17\">1.</span>273  tonnellate  di  prodotti  ortofrutticoli  donati  ai  banchi  alimentari<span class=\"_ _8\"></span>  (al  31  dicembre  2023 risultavano <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>euro <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.686 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.56<span class=\"_ _3\"></span>6 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _8\"></span>circa <span class=\"_ _3\"></span>1.008 <span class=\"_ _8\"></span>tonnellate <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>onazioni <span class=\"_ _3\"></span>ai banchi alimentari<span class=\"_ _3\"></span><span class=\"ls18\">).</span>  Per quant<span class=\"_ _3\"></span>o r<span class=\"_ _3\"></span>iguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>componenti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>non r<span class=\"_ _3\"></span>icorrenti <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>icembre <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dice<span class=\"_ _3\"></span>mbre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4 il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>effettuat<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>stanziamenti <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>alla <span class=\"_ _f\"></span>premialit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Top <span class=\"_ _8\"></span>Management<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>euro <span class=\"_ _f\"></span>3.18<span class=\"_ _3\"></span>5 <span class=\"_ _8\"></span>migliaia <span class=\"_ _f\"></span>ed euro  2<span class=\"_ _3\"></span>.241  m<span class=\"_ _3\"></span>igliaia  sudd<span class=\"_ _3\"></span>ivisi <span class=\"_ _e\"> </span>in  euro<span class=\"_ _3\"></span>  1.<span class=\"_ _3\"></span>053 <span class=\"_ _e\"> </span>per <span class=\"_ _3e\"> </span>M<span class=\"_ _3\"></span>BO  (co<span class=\"_ _3\"></span>mponente <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>premio  che<span class=\"_ _3\"></span>  verr\u00e0 <span class=\"_ _e\"> </span>pagata <span class=\"_ _e\"> </span>a  valle dell\u2019approvazione del b<span class=\"_ _3\"></span>ilancio 202<span class=\"_ _3\"></span><span class=\"ff1\">4), euro<span class=\"_ _3\"></span> 1.139 <span class=\"_ _3\"></span>migliaia relati<span class=\"_ _3\"></span>vi al Piano<span class=\"_ _3\"></span> di Perfor<span class=\"_ _3\"></span>mance Share <span class=\"_ _3\"></span>2023<span class=\"_ _3\"></span>-2025 in </span>quanto <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019ann<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>202<span class=\"ff1\">4<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>raggiunto,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>determinando <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>l\u2019asse<span class=\"_ _3\"></span>gnazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n. <span class=\"_ _8\"></span><span class=\"ff1\">96.858<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>azioni, </span>ed euro <span class=\"ls28\">48</span> migliaia<span class=\"_ _3\"></span> per dividend equ<span class=\"_ _3\"></span>ivalent.<span class=\"_ _3\"></span> Si <span class=\"_ _8\"></span>segnala <span class=\"_ _f\"></span>inoltre <span class=\"_ _8\"></span>l\u2019oner<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _f\"></span>partecipazione <span class=\"_ _8\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>risult<span class=\"_ _3\"></span>ato <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>ipendenti <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>elle <span class=\"_ _8\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _f\"></span>francese <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>messicane disposta dalle relative nor<span class=\"_ _3\"></span>mative<span class=\"_ _3\"></span>. Relativamente <span class=\"_ _20\"> </span>al <span class=\"_ _2b\"> </span>31  di<span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>embre <span class=\"_ _20\"> </span>2023 <span class=\"_ _2b\"> </span>si<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>seg<span class=\"_ _3\"></span>nala <span class=\"_ _20\"> </span>l\u2019iscrizione <span class=\"_ _2b\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>cost<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>le<span class=\"_ _3\"></span>gati <span class=\"_ _2b\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>ra<span class=\"_ _3\"></span>ggiungimento <span class=\"_ _20\"> </span>dell\u2019Accordo Transattivo <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>l\u2019Agenzia<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>delle <span class=\"_ _f\"></span>Doga<span class=\"_ _3\"></span>ne <span class=\"_ _f\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>parte <span class=\"_ _f\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>so<span class=\"_ _3\"></span>ciet\u00e0 <span class=\"_ _28\"></span>importatrice <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>prodotti <span class=\"_ _f\"></span>ort<span class=\"_ _3\"></span>ofrutticoli <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>un ammontare complessivo di euro 2.<span class=\"_ _2\"></span>732 migli<span class=\"_ _3\"></span>aia, mentre al 31 dicembre <span class=\"_ _2\"></span>2024 la contabilizzazione di costi <span class=\"_ _2\"></span>legati<span class=\"_ _3\"></span> alla chiusura del ma<span class=\"_ _3\"></span>gazzino di Solgne <span class=\"_ _3\"></span>per euro 695 mig<span class=\"_ _3\"></span>liaia.<span class=\"_ _3\"></span> All\u2019interno <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>\u201cAltre <span class=\"_ _f\"></span>non <span class=\"_ _8\"></span>ricorr<span class=\"_ _3\"></span>enti\u201d <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019esercizio <span class=\"_ _f\"></span>202<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _f\"></span>la <span class=\"_ _8\"></span>co<span class=\"_ _3\"></span>mponente <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _f\"></span>significativa <span class=\"_ _f\"></span>attiene <span class=\"_ _f\"></span>alla </span>risoluzione <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>pagamento <span class=\"_ _2b\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>al<span class=\"_ _3\"></span>cune <span class=\"_ _2b\"> </span>penalit\u00e0/sanzion<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>oltre <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>transazioni <span class=\"_ _2b\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i <span class=\"_ _2b\"> </span>dipend<span class=\"_ _3\"></span>enti,  mentre <span class=\"_ _2b\"> </span>per l\u2019esercizio 202<span class=\"ff1\">3 sval<span class=\"_ _3\"></span>utazione di alcuni asset<span class=\"_ _3\"></span>s e ad acc<span class=\"_ _3\"></span>ordi transattivi<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> </span>La voce \u201cAltri <span class=\"_ _2\"></span>cost<span class=\"_ _3\"></span>i operativi<span class=\"ff1\"> ordinari<span class=\"_ _3\"></span></span>\u201d comprende oneri verso societ\u00e0 collegate<span class=\"ff1\"> per euro 29 migliaia, mentre la </span>voce <span class=\"_ _2\"></span>\u201cAltri costi <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>perativi <span class=\"_ _2\"></span>non ricorrenti\u201d<span class=\"ff1\"> include <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.478 migliaia <span class=\"_ _b\"></span>ve<span class=\"_ _3\"></span>rso <span class=\"_ _2\"></span>parti correlate. <span class=\"_ _2\"></span>Si <span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>manda <span class=\"_ _2\"></span>all<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>Nota </span>34 per un ulteriore d<span class=\"_ _3\"></span>ettaglio.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-795": {
   "value": "NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span> cambio<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<span class=\"_ _3\"></span> <table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span> dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>Capexo. <table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del dollaro.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-788": {
   "value": "NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span> cambio<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<span class=\"_ _3\"></span> <table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span> dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>Capexo. <table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del dollaro.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-773": {
   "value": "NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span> cambio<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<span class=\"_ _3\"></span> <table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span> dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>Capexo. <table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del dollaro.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-750": {
   "value": "NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span> cambio<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<span class=\"_ _3\"></span> <table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span>dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span>Capexo.<table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>del dollaro.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-796": {
   "value": "NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span> cambio<span class=\"_ _89\"> </span><span class=\"ls0\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<span class=\"_ _3\"></span><span class=\"ff1\"> </span><table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<span class=\"_ _3\"></span> <table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span> dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span><span class=\"ff1\"> </span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>Capexo. <table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> del dollaro.<span class=\"_ _89\"> </span><table class=\"s w416 h247\" id=\"_19438e5a-05a8-4c7a-8296-eeb5dae1b7f2\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155d w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x253 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155d w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155d w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x257 y155d w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155d w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x253 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x257 y155e w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155e w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155f w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x253 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155f w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155f w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x257 y155f w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155f w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1207 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x253 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1207 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1207 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x257 y1207 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1207 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w17f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1209 w190 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x253 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1209 w193 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1209 w18b h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x257 y1209 w194 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1209 w194 h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y120a w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410.665) </div></td><td class=\"c x253 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y120a w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y120a w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(409.890) </div></td><td class=\"c x257 y120a w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(29)<span class=\"_ _89\"> </span> </div></td><td class=\"c x258 y120a w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(<span class=\"_ _89\"> </span>7<span class=\"_ _89\"> </span>46) </div></td></tr></table><table class=\"s w418 h248\" id=\"_e6f518bd-8b72-4d54-9f85-0769116b2fdf\"><tr><td></td><td class=\"c x259 y1560 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1560 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x25a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x25b y1560 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x25c y1561 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivi<span class=\"_ _89\"> </span>t\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1562 w195 h136\"><div class=\"t m0 xa h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _89\"> </span><span class=\"ff4\"> </span></div></td><td class=\"c x25d y1563 w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x25e y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x261 y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x262 y1565 w419 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x25a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x263 y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x25e y1567 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x261 y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1568 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1569 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1569 w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x209 y1569 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x265 y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1569 w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1569 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156a w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156a w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317  </div></td><td class=\"c x209 y156a w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.567  </div></td><td class=\"c x265 y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156a w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156a w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156b w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156b w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x209 y156b w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x265 y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156b w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156b w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156c w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156c w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x209 y156c w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x265 y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156c w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156c w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156d w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156d w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.582  </div></td><td class=\"c x209 y156d w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.571  </div></td><td class=\"c x265 y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td></td><td class=\"c x22d y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156d w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156d w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x264 y156e w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x209 y156e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x265 y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156e w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156f w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156f w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">266.108  </div></td><td class=\"c x209 y156f w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">265.346  </div></td><td class=\"c x265 y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12  </div></td><td class=\"c x22d y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156f w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y156f w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x181 y1570 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1571 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui:<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1572 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1572 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x209 y1572 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1572 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x241 y1572 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1573 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre 12M) </div></td><td class=\"c x264 y1573 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x209 y1573 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1573 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x241 y1573 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1574 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1575 w196 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1575 w191 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1575 w197 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1575 w198 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1576 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1577 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1578 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x209 y1578 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1578 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x241 y1578 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1579 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y157a w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157b w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td><td class=\"c x209 y157b w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157b w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y157b w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td></tr><tr><td class=\"c x188 y157c w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w41b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157d w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157d w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157d w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716) </div></td><td class=\"c x241 y157d w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y157e w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente)<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y157e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x241 y157e w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1365 w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157f w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x209 y157f w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157f w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x241 y157f w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1580 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1581 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1581 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1581 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1581 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548) </div></td><td class=\"c x241 y1581 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1582 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1583 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1583 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1583 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1583 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1584 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w41c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1585 w196 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1585 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1585 w197 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855) </div></td><td class=\"c x241 y1585 w198 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1586 w41d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12f4 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1587 w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1587 w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1587 w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1587 w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13e9 w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1588 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1588 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1588 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1588 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x188 y116b w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w41e h247\" id=\"_c732dfc4-53b6-4dd4-8234-d87b46730429\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y155d w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x209 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155d w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x241 y155d w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x264 y155e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x209 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x241 y155e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x264 y155f w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x209 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155f w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x241 y155f w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x264 y1207 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x209 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1207 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x241 y1207 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w195 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x264 y1209 w196 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x209 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1209 w197 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x241 y1209 w198 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td class=\"c x264 y120a w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(413.881) </div></td><td class=\"c x209 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y120a w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(412.649) </div></td><td class=\"c x241 y120a w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.232) </div></td></tr></table>* Conto economico complessivo, ** Conto economico Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>quelle <span class=\"_ _28\"></span><span class=\"ff9\">\u201cAltre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>correnti\u201d <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>\u201cAl<span class=\"_ _3\"></span>tr</span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> altre <span class=\"_ _3\"></span><span class=\"ff9\">at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>correnti\u201d<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>itoli, <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _8\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair v<span class=\"_ _3\"></span>alue</span> <span class=\"_ _8\"></span>con impatto a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>includono, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>deri<span class=\"_ _3\"></span>vati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _8\"></span><span class=\"ls41\">con</span> <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplessivo. <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _3\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nom<span class=\"_ _3\"></span>inale c<span class=\"_ _3\"></span>he considerata la rapidit\u00e0 di <span class=\"_ _2\"></span>incas<span class=\"_ _3\"></span>so, coincide con <span class=\"_ _2\"></span>il valore d<span class=\"_ _3\"></span><span class=\"ff9\">eterminato dall\u2019applicazio<span class=\"_ _3\"></span>ne del costo ammortizzato, </span>in <span class=\"_ _28\"></span>conformit\u00e0 <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019IFRS <span class=\"_ _28\"> </span>9.<span class=\"ff1\"> <span class=\"_ _28\"> </span>Tra <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"> </span>fi<span class=\"_ _3\"></span>nanziarie <span class=\"_ _28\"> </span>i <span class=\"_ _28\"> </span>derivati <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>negoziazione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>rientrano <span class=\"_ _28\"> </span>nella <span class=\"_ _28\"> </span>categoria </span>\u201c<span class=\"ff1\">Passivit\u00e0 <span class=\"_ _f\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>va<span class=\"_ _3\"></span>lue</span></span>\u201d,<span class=\"_ _89\"> </span> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>entre <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>copertura <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>egistrati <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>relativa </span></span>variazione <span class=\"_ _25\"> </span>v<span class=\"_ _3\"></span>iene <span class=\"_ _25\"> </span>contab<span class=\"_ _3\"></span>ilizzata <span class=\"_ _26\"> </span>in <span class=\"_ _e\"> </span>una <span class=\"_ _26\"> </span>riserva <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span>patrimonio <span class=\"_ _26\"> </span>netto, <span class=\"_ _25\"> </span>che <span class=\"_ _26\"> </span>costituisce <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>conto <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ico complessivo. <span class=\"_ _3\"></span>Si s<span class=\"_ _3\"></span>egnala, <span class=\"_ _8\"></span>a r<span class=\"_ _3\"></span>iguardo, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 <span class=\"_ _3\"></span>ha in <span class=\"_ _8\"></span>essere c<span class=\"_ _3\"></span>ontratti <span class=\"_ _3\"></span>derivati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>relativi alla <span class=\"_ _8\"></span>copertura <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse, <span class=\"_ _8\"></span>bunker/EUA-E<span class=\"_ _3\"></span>TS <span class=\"_ _8\"></span><span class=\"ls22\">ed</span> <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>gnalato <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span><span class=\"lsa4\">Not<span class=\"ls22\">e <span class=\"_ _8\"></span></span></span>5 <span class=\"_ _3\"></span>e 14<span class=\"ls0\">. </span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>infatti, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span> (swa<span class=\"_ _3\"></span>p) <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>bunker<span class=\"_ _3\"></span>/EUA-<span class=\"_ _89\"> </span>ETS <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>armatric<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attivato <span class=\"_ _8\"></span>allo <span class=\"_ _3\"></span>scopo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ridurre <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>risch<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>variazioni <span class=\"_ _3\"></span>del prezzo della <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>cui fair <span class=\"_ _3\"></span>value \u00e8 <span class=\"_ _8\"></span>positivo per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>158 <span class=\"_ _3\"></span>migliaia, rile<span class=\"_ _3\"></span>vato <span class=\"_ _3\"></span>nella voce <span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ltri crediti <span class=\"_ _3\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _3\"></span>i con co<span class=\"_ _3\"></span>ntropartita la riserva d<span class=\"_ _3\"></span>i patrimon<span class=\"_ _3\"></span>io netto appositamen<span class=\"_ _3\"></span>te designata<span class=\"_ _8\"></span>. Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>uno <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nteresse, <span class=\"_ _f\"></span>legat<span class=\"_ _3\"></span><span class=\"ls40\">o <span class=\"_ _8\"></span></span>al<span class=\"_ _3\"></span> finanziamento <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls24\">90</span> <span class=\"_ _28\"></span>milioni, <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>alu<span class=\"ls85\">e <span class=\"_ _28\"></span></span></span>\u00e8 <span class=\"_ _f\"></span>negativo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>746 <span class=\"_ _28\"></span>migliaia, <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ilevato <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>voce passivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti c<span class=\"_ _3\"></span>on contropartita<span class=\"_ _3\"></span> la riserva d<span class=\"_ _3\"></span>i patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _3\"></span></span> Ancora <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>secondo<span class=\"_ _3\"></span> st<span class=\"_ _3\"></span>rume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>opertura<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> inter<span class=\"_ _3\"></span>esse, <span class=\"_ _3\"></span>legato<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>amento <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni, il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value <span class=\"_ _f\"></span></span>posit<span class=\"_ _3\"></span>ivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls17\">117</span> <span class=\"_ _f\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rilevato <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>voce <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _28\"> </span>con contropartita la riserva di <span class=\"_ _3\"></span>patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata. <span class=\"_ _8\"></span> Infine, <span class=\"_ _2\"></span>un terzo <span class=\"_ _2\"></span>strum<span class=\"_ _3\"></span>ento di <span class=\"_ _2\"></span>copertura sui <span class=\"_ _2\"></span>tassi di <span class=\"_ _2\"></span>interesse sul <span class=\"_ _2\"></span>fina<span class=\"_ _3\"></span>nziamento di <span class=\"_ _2\"></span>euro 15.000 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in capo a Fruttital<span class=\"_ _3\"></span> S.r.l. il c<span class=\"_ _3\"></span>ui mark t<span class=\"_ _3\"></span>o market al<span class=\"_ _3\"></span>la data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio risulta <span class=\"_ _8\"></span>positivo <span class=\"_ _3\"></span>e par<span class=\"_ _3\"></span>i ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>279 mi<span class=\"_ _3\"></span>gliaia, iscritto<span class=\"_ _3\"></span> nella voce attivit\u00e0<span class=\"_ _3\"></span> finanziarie non corrent<span class=\"_ _3\"></span>i con cont<span class=\"_ _3\"></span>ropartita la riser<span class=\"_ _3\"></span>va di patrimoni<span class=\"_ _3\"></span>o netto. <span class=\"_ _3\"></span> Vi \u00e8, inoltre, <span class=\"_ _3\"></span>una cope<span class=\"_ _3\"></span>rtura su <span class=\"_ _3\"></span>acquisti usd <span class=\"_ _3\"></span>il cui <span class=\"_ _3\"></span>mark to market <span class=\"_ _3\"></span>risulta<span class=\"_ _8\"></span> positivo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pari ad euro<span class=\"_ _3\"></span> 2.738 <span class=\"_ _3\"></span>migliaia,<span class=\"_ _3\"></span> iscritto nella voce Al<span class=\"_ _3\"></span>tri cred<span class=\"_ _3\"></span>iti ed altre attivit\u00e0 correnti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con cont<span class=\"_ _3\"></span>ropartita riserva d<span class=\"_ _3\"></span>i patrimonio net<span class=\"_ _3\"></span>to. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-667": {
   "value": "NOTA 27<span class=\"ls9e\">. </span>Prove<span class=\"_ _2\"></span>nti finanziari, oneri finanziari e<span class=\"_ _2\"></span> differenze<span class=\"_ _89\"> </span>cambio<span class=\"_ _89\"> </span>La voce \u201c<span class=\"ff1\">Proventi f<span class=\"_ _3\"></span>inanziari, oneri fina<span class=\"_ _3\"></span>nziari e differe<span class=\"_ _3\"></span>nze cambio<span class=\"_ _3\"></span></span>\u201d risul<span class=\"_ _3\"></span>ta cos\u00ec dettagliata:<table class=\"s w37c h23a\" id=\"_8da7320c-14b8-4677-b99c-af4807af8a21\"><tr><td class=\"c x181 y14d4 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d4 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d4 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14d5 w154 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14d5 w152 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14d5 w153 h36\"><div class=\"t m0 xa h14 y277 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14d6 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14d6 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14d6 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(403) </div></td></tr><tr><td class=\"c x181 y14d7 w154 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14d7 w152 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14d7 w153 h30\"><div class=\"t m0 xa h14 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">1.749  </div></td></tr><tr><td class=\"c x188 y1206 w3ed h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari, oneri finanziari, differenze<span class=\"_ _89\"> </span></div></td><td class=\"c x20c y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(9.039) </div></td><td class=\"c x182 y14d8 w152 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">(10.945) </div></td><td class=\"c x20d y14d8 w153 hf6\"><div class=\"t m0 xa h14 y3b4 ff6 fs7 fc4 sc0 ls0 ws0\">1.907  </div></td></tr><tr><td class=\"c x188 y116b w3ee h1e8\"><div class=\"t m0 x185 h14 y111d ff6 fs7 fc4 sc0 ls0 ws0\">cambio<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td></tr></table>Per ciascuna voce com<span class=\"_ _3\"></span>presa nella post<span class=\"_ _3\"></span>a in esam<span class=\"_ _3\"></span>e si for<span class=\"_ _3\"></span>nisce di seguito il det<span class=\"_ _3\"></span>taglio:<table class=\"s w37c h23b\" id=\"_b9548fd9-031e-4aba-8a3c-4a188b584bea\"><tr><td class=\"c x181 y14d9 w154 h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14d9 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14d9 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14da w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso terzi </div></td><td class=\"c x20c y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14da w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14da w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">560  </div></td></tr><tr><td class=\"c x181 y14db w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi attivi verso collegate e correlate </div></td><td class=\"c x20c y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14db w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14db w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dc w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x182 y14dc w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x20d y14dc w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y14dd w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x20c y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.072  </div></td><td class=\"c x182 y14dd w152 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.512  </div></td><td class=\"c x20d y14dd w153 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">560 </div></td></tr></table><table class=\"s w37c h23c\" id=\"_a12822e5-a819-4896-a7a7-6dcddc5acba9\"><tr><td class=\"c x181 y14de w154 h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14de w152 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14de w153 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y14df w154 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi vs istituti di credito/bond </div></td><td class=\"c x20c y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.608) </div></td><td class=\"c x182 y14df w152 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(6.905) </div></td><td class=\"c x20d y14df w153 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">297  </div></td></tr><tr><td class=\"c x181 y14e0 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi verso terzi </div></td><td class=\"c x20c y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.431) </div></td><td class=\"c x182 y14e0 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.531) </div></td><td class=\"c x20d y14e0 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y14e1 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interest cost Benefici ai dipendenti </div></td><td class=\"c x20c y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(334) </div></td><td class=\"c x182 y14e1 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(252) </div></td><td class=\"c x20d y14e1 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(81) </div></td></tr><tr><td class=\"c x181 y14e2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione della Put/Call </div></td><td class=\"c x20c y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(434) </div></td><td class=\"c x182 y14e2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(320) </div></td><td class=\"c x20d y14e2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(114) </div></td></tr><tr><td class=\"c x181 y14e3 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi legati alla contabilizzazione degli Earn-Out </div></td><td class=\"c x20c y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(479) </div></td><td class=\"c x182 y14e3 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(805) </div></td><td class=\"c x20d y14e3 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">326  </div></td></tr><tr><td class=\"c x181 y14e4 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Interessi passivi IFRS 16 </div></td><td class=\"c x20c y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.751) </div></td><td class=\"c x182 y14e4 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.821) </div></td><td class=\"c x20d y14e4 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(930) </div></td></tr><tr><td class=\"c x181 y14e5 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Oneri finanziari </div></td><td class=\"c x20c y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(12.037) </div></td><td class=\"c x182 y14e5 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(11.634) </div></td><td class=\"c x20d y14e5 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(403) </div></td></tr></table>Gli  interessi  passivi  legati  alla  contabilizzazione  della  Put/call  si  riferiscono  agli  oneri <span class=\"_ _20\"> </span>dovuti  al  rilascio<span class=\"_ _89\"> </span>dell\u2019attualizzazione <span class=\"_ _2b\"> </span>sul <span class=\"_ _2b\"> </span>debito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>l\u2019acquisto <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>13,3<span class=\"_ _3\"></span>% <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _20\"> </span><span class=\"ff1\">Blampin <span class=\"_ _2b\"> </span>Groupe, <span class=\"_ _2b\"> </span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>interessi <span class=\"_ _2b\"> </span>legati <span class=\"_ _2b\"> </span>alla<span class=\"_ _89\"> </span></span>contabilizzazione degli Ear<span class=\"_ _3\"></span>n-<span class=\"ff9\">out riflettono<span class=\"_ _3\"></span> l\u2019attualizzazione dei corrispettivi poten<span class=\"_ _3\"></span>ziali di Blampin Groupe e di<span class=\"_ _89\"> </span></span>Capexo.<table class=\"s w37c h23d\" id=\"_658c0260-73df-4f39-bfc4-6102ea1d201d\"><tr><td class=\"c x181 y14e6 w154 h11\"><div class=\"t m0 xa h12 y8c ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x20c y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y14e6 w152 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y14e6 w153 h11\"><div class=\"t m0 xa h12 y8c ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y1401 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio realizzate </div></td><td class=\"c x20c y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">728  </div></td><td class=\"c x182 y1401 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(365) </div></td><td class=\"c x20d y1401 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.093  </div></td></tr><tr><td class=\"c x181 y14e7 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Differenze cambio da realizzare </div></td><td class=\"c x20c y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199  </div></td><td class=\"c x182 y14e7 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(458) </div></td><td class=\"c x20d y14e7 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">656  </div></td></tr><tr><td class=\"c x181 y14e8 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x20c y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">926  </div></td><td class=\"c x182 y14e8 w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(823) </div></td><td class=\"c x20d y14e8 w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.749  </div></td></tr></table>Si <span class=\"_ _8\"></span>osservi <span class=\"_ _8\"></span>l\u2019impatto <span class=\"_ _8\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>principalmente<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span></span>dell\u2019oscilla<span class=\"_ _3\"></span>zione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>peso <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>essicano <span class=\"_ _8\"></span>e<span class=\"_ _89\"> </span>del dollaro.<span class=\"_ _89\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-751": {
   "value": "<table class=\"s w3f4 h242\" id=\"_ebccbcec-4b78-4d31-a9c0-080e59880075\"><tr><td></td><td class=\"c x214 y1506 w188 h4f\"><div class=\"t m0 x6e h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Stato Patrimoniale </div></td><td></td><td></td><td class=\"c x23b y1506 w189 h4f\"><div class=\"t m0 x9b h12 y40d ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico </div></td><td></td><td class=\"c x23c y1507 w3f5 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Conto Economico<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1508 w187 h168\"><div class=\"t m0 x3 h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x23d y1509 w3f6 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Complessivo<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x214 y1508 w9d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1508 w18b hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23b y1508 w18c hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23f y1508 w9d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x240 y1508 w18b hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x241 y1508 w18d hef\"><div class=\"t m0 xa h12 y1ca ff4 fs7 fc2 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y150a w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Leasing impianti </div></td><td class=\"c x214 y150a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.582) </div></td><td class=\"c x23e y150a w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.631) </div></td><td class=\"c x23b y150a w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">49 <span class=\"ls0\"> </span></div></td><td class=\"c x23f y150a w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">98  </div></td><td class=\"c x240 y150a w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 y150a w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y150b w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls58 ws0\">Su J<span class=\"ls0\">-entries FV Magazzini Fern\u00e1ndez</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y150b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.625) </div></td><td class=\"c x23e y150b w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.690) </div></td><td class=\"c x23b y150b w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">65  </div></td><td class=\"c x23f y150b w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">65  </div></td><td class=\"c x240 y150b w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150b w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y150c w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Ammortamenti navi </div></td><td class=\"c x214 y150c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(298) </div></td><td class=\"c x23e y150c w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(298) </div></td><td class=\"c x23b y150c w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y150c w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y150c w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150c w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y150d w187 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Strumenti finanziari derivati </div></td><td class=\"c x214 y150d w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(752) </div></td><td class=\"c x23e y150d w18b h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(180) </div></td><td class=\"c x23b y150d w18c h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x23f y150d w9d h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x240 y150d w18e h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(572) </div></td><td class=\"c x241 y150d w18c h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">170  </div></td></tr><tr><td class=\"c x181 y150e w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Effetto IAS 19 </div></td><td class=\"c x214 y150e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(20) </div></td><td class=\"c x23e y150e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x23b y150e w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x23f y150e w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x240 y150e w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(22) </div></td><td class=\"c x241 y150e w18d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y150f w187 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Varie Minori </div></td><td class=\"c x214 y150f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(327) </div></td><td class=\"c x23e y150f w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(411) </div></td><td class=\"c x23b y150f w18c h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">20  </div></td><td class=\"c x23f y150f w9d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">196  </div></td><td class=\"c x240 y150f w18e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y150f w18c h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">196  </div></td></tr><tr><td class=\"c x181 y1510 w187 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 per imposte differite </div></td><td class=\"c x214 y1510 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.603) </div></td><td class=\"c x23e y1510 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(4.215) </div></td><td class=\"c x23b y1510 w18c h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">137  </div></td><td class=\"c x23f y1510 w9d h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">361  </div></td><td class=\"c x240 y1510 w18e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(594) </div></td><td class=\"c x241 y1510 w18c h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">361  </div></td></tr></table>Al <span class=\"_ _8\"></span>31 <span class=\"_ _3\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _8\"></span><span class=\"ls26\">20</span>24 <span class=\"_ _3\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _8\"></span>contenziosi <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>rilievo<span class=\"_ _8\"></span>, <span class=\"_ _3\"></span>ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>quelli <span class=\"_ _8\"></span>precedentement<span class=\"_ _3\"></span>e menzionati nella Nota 1<span class=\"_ _3\"></span>7. Non <span class=\"_ _28\"> </span>si <span class=\"_ _28\"> </span>evidenziano<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>altre <span class=\"_ _28\"> </span>signif<span class=\"_ _3\"></span>icative <span class=\"_ _28\"> </span>modifiche <span class=\"_ _28\"> </span>dell<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>normati<span class=\"_ _3\"></span>va <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>materia<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>fiscale<span class=\"_ _8\"></span> <span class=\"_ _28\"> </span>ad <span class=\"_ _28\"> </span>eccezione <span class=\"_ _28\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"> </span>quanto indicato in relazione al<span class=\"_ _3\"></span> Pillar Two<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-668": {
   "value": "<div class=\"c w2 h0 gs6e\"><div class=\"t m0 x1 h10 y580 ff4 fs6 fc4 sc0 ls0 ws0\">NOTA <span class=\"ls47\">31</span>. Utile <span class=\"_ _2\"></span>per azione </div><div class=\"t m0 x1 h2 y459 ff9 fs0 fc0 sc0 ls0 ws0\">L\u2019utile <span class=\"_ _28\"></span>base <span class=\"_ _28\"></span>per <span class=\"_ _f\"></span>azione <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>calcolato, <span class=\"_ _28\"> </span>in <span class=\"_ _28\"></span>accordo <span class=\"_ _28\"></span>con <span class=\"_ _f\"></span>lo <span class=\"_ _28\"> </span>IAS <span class=\"_ _28\"></span>33, <span class=\"_ _2b\"> </span><span class=\"ff1\">dividendo <span class=\"_ _28\"> </span>il <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>isultato <span class=\"_ _28\"> </span>netto <span class=\"_ _28\"> </span>di <span class=\"_ _28\"></span>pertinenza <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>el </span></div><div class=\"t m0 x1 h2 y45a ff1 fs0 fc0 sc0 ls0 ws0\">Gruppo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>numero <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>edio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>circolazio<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>eriodo.<span class=\"_ _8\"></span> <span class=\"ff9\">L\u2019u<span class=\"_ _3\"></span>tile <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>\u201cFull<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Diluted\u201d </span></div><div class=\"t m0 x1 h2 y45b ff1 fs0 fc0 sc0 ls0 ws0\">\u00e8 cal<span class=\"_ _3\"></span>colato <span class=\"_ _3\"></span>dividendo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>risultat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pertinenza de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>nu<span class=\"_ _3\"></span>mero <span class=\"_ _3\"></span>medio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>circolazione </div><div class=\"t m0 x1 h2 yd85 ff1 fs0 fc0 sc0 ls0 ws0\">comprensivo delle azion<span class=\"_ _3\"></span>i speciali e de<span class=\"_ _3\"></span>i warrant<span class=\"_ _3\"></span>, in entrambi i casi <span class=\"_ _3\"></span>escludendo le az<span class=\"_ _3\"></span>ioni proprie in <span class=\"_ _3\"></span>portafoglio.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> </div></div><div class=\"gs6f\"><table class=\"s w3f9 h244\" id=\"_85a695e3-f0e0-4328-8f8b-26065d1f7e32\"><tr><td class=\"c x181 y1521 wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y1521 wb h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x183 y1521 wc h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y1522 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Utile/perdita, attribuibile ai soci della controllante </div></td><td class=\"c x1d9 y1522 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">26.804.469  </div></td><td class=\"c x183 y1522 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">47.276.495  </div></td></tr><tr><td class=\"c x181 y1523 wa h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Numero medio di azioni in circolazione </div></td><td class=\"c x1d9 y1523 wb h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">16.888.038  </div></td><td class=\"c x183 y1523 wc h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">17.142.642  </div></td></tr><tr><td class=\"c x181 y1524 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Utile/perdita base per azione </div></td><td class=\"c x1d9 y1524 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1,587  </div></td><td class=\"c x183 y1524 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2,758  </div></td></tr><tr><td class=\"c x181 y1525 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Numero medio di azioni in circolazione </div></td><td class=\"c x1d9 y1525 wb h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">16.888.038  </div></td><td class=\"c x183 y1525 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17.142.642  </div></td></tr><tr><td class=\"c x181 y1526 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Numero medio di azioni assegnate per Stock Grant </div></td><td class=\"c x1d9 y1526 wc h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">199.336  </div></td><td class=\"c x183 y1526 wb h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">61.016  </div></td></tr><tr><td class=\"c x181 y1527 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Numero medio di azioni in circolazione diluito </div></td><td class=\"c x1d9 y1527 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.087.374  </div></td><td class=\"c x183 y1527 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">17.203.657  </div></td></tr><tr><td class=\"c x181 y1528 wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Utile/perdita diluito per azione </div></td><td class=\"c x1d9 y1528 wb h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1,569  </div></td><td class=\"c x183 y1528 wc h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2,748  </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-792": {
   "value": "NOTA 32. Infor<span class=\"_ _2\"></span>mativa sugli strumenti <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziari- informa<span class=\"_ _2\"></span>zioni<span class=\"_ _89\"> </span> integrative<span class=\"_ _89\"> </span><span class=\"_ _2\"></span><span class=\"ls0\"> </span>La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ostra <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>dettagliata <span class=\"_ _3\"></span>analis<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit<span class=\"_ _8\"></span>\u00e0 <span class=\"_ _3\"></span>e pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>prevista <span class=\"_ _8\"></span>da<span class=\"ff9\">ll\u2019IFRS <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span></span>secondo<span class=\"_ _89\"> </span> le categorie previste dall\u2019IF<span class=\"_ _3\"></span>RS <span class=\"_ _3\"></span><span class=\"ff1\">9 per il 2024 e 2<span class=\"_ _3\"></span>023.</span><span class=\"ff1\"> </span><table class=\"s w3fa h245\" id=\"_1ec970d2-3ae8-4acb-aa20-a831f421cafe\"><tr><td></td><td class=\"c x242 y1529 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y1529 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x244 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x246 y1529 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x247 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x248 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y152b w17f h136\"><div class=\"t m0 xa h12 y488 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x249 y152c w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24a y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24d y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24e y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x24f y152e w3ff h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x244 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x250 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x251 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x24a y1530 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x24d y1530 w403 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">C<span class=\"lsa6\">E</span><span class=\"lsa6\">*</span>*<span class=\"_ _89\"> </span></div></td><td class=\"c x252 y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1531 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1532 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni </div></td><td class=\"c x230 y1532 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x253 y1532 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x254 y1532 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1532 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1532 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1532 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1532 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1533 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti </div></td><td class=\"c x230 y1533 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687  </div></td><td class=\"c x253 y1533 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.291  </div></td><td class=\"c x254 y1533 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1533 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">396 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x256 y1533 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1533 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1533 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1534 w17f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x230 y1534 w190 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x253 y1534 w191 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x254 y1534 w192 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1534 w193 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1534 w18b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1534 w194 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1534 w194 h15\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1535 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x230 y1535 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x253 y1535 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x254 y1535 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1535 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1535 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1535 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1535 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1536 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x230 y1536 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x253 y1536 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.787  </div></td><td class=\"c x254 y1536 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x255 y1536 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.895  </div></td><td></td><td class=\"c x256 y1536 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1536 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1536 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1537 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x230 y1537 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x253 y1537 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x254 y1537 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1537 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1537 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1537 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1537 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1538 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x230 y1538 w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">276.292  </div></td><td class=\"c x253 y1538 w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">272.986  </div></td><td class=\"c x254 y1538 w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls4a ws0\">14 <span class=\"ls0\"> </span></div></td><td class=\"c x255 y1538 w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x256 y1538 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1538 w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x258 y1538 w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1539 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153a w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153b w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x230 y153b w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x253 y153b w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153b w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153b w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153b w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x257 y153b w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153b w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153c w404 h246\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y153d w190 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x253 y153d w191 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153d w192 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153d w193 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153d w18b hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x257 y153d w194 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153d w194 hde\"><div class=\"t m0 x77 h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153e w405 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y153f w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1540 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x253 y1540 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1540 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1540 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1540 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x257 y1540 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1540 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1541 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1542 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1543 w190 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x253 y1543 w191 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1543 w192 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1543 w193 h139\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1543 w18b h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x257 y1543 w194 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1543 w194 h139\"><div class=\"t m0 x77 h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1544 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1545 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1546 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td class=\"c x253 y1546 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1546 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1546 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1546 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1546 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1546 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td></tr><tr><td class=\"c x188 y1547 w40a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1548 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1549 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x253 y1549 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1549 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1549 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1549 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1549 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x258 y1549 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154a w40b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">negoziazione (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w40c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y154c w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x253 y154c w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154c w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154c w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154c w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x257 y154c w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154c w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y154e w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x230 y154e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x253 y154e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x257 y154e w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154e w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154f w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1550 w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x253 y1550 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1550 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1550 w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1550 w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x257 y1550 w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1550 w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1551 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1552 w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine </div></td><td class=\"c x230 y1552 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x253 y1552 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1552 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1552 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1552 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x257 y1552 w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1552 w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1553 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1554 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x253 y1554 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1554 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1554 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1554 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x257 y1554 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1554 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1555 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w411 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1557 w190 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x253 y1557 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1557 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1557 w193 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1557 w18b h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x257 y1557 w194 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1557 w194 h137\"><div class=\"t m0 x77 h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1558 w412 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(parte corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1559 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155a w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x253 y155a w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155a w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155a w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155a w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x257 y155a w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155a w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y155b w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155c w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x253 y155c w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155c w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155c w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155c w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y155c w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155c w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y116b w415 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w416 h247\" id=\"_19438e5a-05a8-4c7a-8296-eeb5dae1b7f2\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155d w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x253 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155d w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155d w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x257 y155d w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155d w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x253 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x257 y155e w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155e w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155f w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x253 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155f w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155f w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x257 y155f w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155f w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1207 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x253 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1207 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1207 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x257 y1207 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1207 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w17f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1209 w190 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x253 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1209 w193 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1209 w18b h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x257 y1209 w194 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1209 w194 h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y120a w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410.665) </div></td><td class=\"c x253 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y120a w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y120a w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(409.890) </div></td><td class=\"c x257 y120a w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(29)<span class=\"_ _89\"> </span> </div></td><td class=\"c x258 y120a w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(<span class=\"_ _89\"> </span>7<span class=\"_ _89\"> </span>46) </div></td></tr></table><table class=\"s w418 h248\" id=\"_e6f518bd-8b72-4d54-9f85-0769116b2fdf\"><tr><td></td><td class=\"c x259 y1560 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1560 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x25a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x25b y1560 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x25c y1561 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivi<span class=\"_ _89\"> </span>t\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1562 w195 h136\"><div class=\"t m0 xa h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _89\"> </span><span class=\"ff4\"> </span></div></td><td class=\"c x25d y1563 w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x25e y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x261 y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x262 y1565 w419 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x25a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x263 y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x25e y1567 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x261 y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1568 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1569 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1569 w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x209 y1569 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x265 y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1569 w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1569 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156a w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156a w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317  </div></td><td class=\"c x209 y156a w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.567  </div></td><td class=\"c x265 y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156a w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156a w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156b w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156b w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x209 y156b w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x265 y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156b w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156b w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156c w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156c w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x209 y156c w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x265 y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156c w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156c w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156d w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156d w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.582  </div></td><td class=\"c x209 y156d w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.571  </div></td><td class=\"c x265 y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td></td><td class=\"c x22d y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156d w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156d w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x264 y156e w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x209 y156e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x265 y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156e w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156f w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156f w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">266.108  </div></td><td class=\"c x209 y156f w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">265.346  </div></td><td class=\"c x265 y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12  </div></td><td class=\"c x22d y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156f w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y156f w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x181 y1570 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1571 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui:<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1572 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1572 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x209 y1572 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1572 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x241 y1572 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1573 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre 12M) </div></td><td class=\"c x264 y1573 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x209 y1573 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1573 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x241 y1573 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1574 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1575 w196 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1575 w191 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1575 w197 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1575 w198 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1576 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1577 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1578 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x209 y1578 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1578 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x241 y1578 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1579 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y157a w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157b w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td><td class=\"c x209 y157b w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157b w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y157b w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td></tr><tr><td class=\"c x188 y157c w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w41b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157d w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157d w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157d w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716) </div></td><td class=\"c x241 y157d w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y157e w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente)<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y157e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x241 y157e w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1365 w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157f w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x209 y157f w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157f w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x241 y157f w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1580 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1581 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1581 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1581 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1581 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548) </div></td><td class=\"c x241 y1581 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1582 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1583 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1583 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1583 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1583 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1584 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w41c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1585 w196 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1585 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1585 w197 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855) </div></td><td class=\"c x241 y1585 w198 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1586 w41d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12f4 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1587 w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1587 w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1587 w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1587 w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13e9 w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1588 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1588 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1588 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1588 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x188 y116b w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w41e h247\" id=\"_c732dfc4-53b6-4dd4-8234-d87b46730429\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y155d w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x209 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155d w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x241 y155d w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x264 y155e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x209 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x241 y155e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x264 y155f w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x209 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155f w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x241 y155f w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x264 y1207 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x209 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1207 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x241 y1207 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w195 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x264 y1209 w196 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x209 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1209 w197 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x241 y1209 w198 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td class=\"c x264 y120a w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(413.881) </div></td><td class=\"c x209 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y120a w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(412.649) </div></td><td class=\"c x241 y120a w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.232) </div></td></tr></table>* Conto economico complessivo, ** Conto economico Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>quelle <span class=\"_ _28\"></span><span class=\"ff9\">\u201cAltre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>correnti\u201d <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>\u201cAl<span class=\"_ _3\"></span>tr</span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> altre <span class=\"_ _3\"></span><span class=\"ff9\">at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>correnti\u201d<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>itoli, <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _8\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair v<span class=\"_ _3\"></span>alue</span> <span class=\"_ _8\"></span>con impatto a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>includono, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>deri<span class=\"_ _3\"></span>vati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _8\"></span><span class=\"ls41\">con</span> <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplessivo. <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _3\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nom<span class=\"_ _3\"></span>inale c<span class=\"_ _3\"></span>he considerata la rapidit\u00e0 di <span class=\"_ _2\"></span>incas<span class=\"_ _3\"></span>so, coincide con <span class=\"_ _2\"></span>il valore d<span class=\"_ _3\"></span><span class=\"ff9\">eterminato dall\u2019applicazio<span class=\"_ _3\"></span>ne del costo ammortizzato, </span>in <span class=\"_ _28\"></span>conformit\u00e0 <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019IFRS <span class=\"_ _28\"> </span>9.<span class=\"ff1\"> <span class=\"_ _28\"> </span>Tra <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"> </span>fi<span class=\"_ _3\"></span>nanziarie <span class=\"_ _28\"> </span>i <span class=\"_ _28\"> </span>derivati <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>negoziazione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>rientrano <span class=\"_ _28\"> </span>nella <span class=\"_ _28\"> </span>categoria </span>\u201c<span class=\"ff1\">Passivit\u00e0 <span class=\"_ _f\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>va<span class=\"_ _3\"></span>lue</span></span>\u201d,<span class=\"_ _89\"> </span> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>entre <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>copertura <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>egistrati <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>relativa </span></span>variazione <span class=\"_ _25\"> </span>v<span class=\"_ _3\"></span>iene <span class=\"_ _25\"> </span>contab<span class=\"_ _3\"></span>ilizzata <span class=\"_ _26\"> </span>in <span class=\"_ _e\"> </span>una <span class=\"_ _26\"> </span>riserva <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span>patrimonio <span class=\"_ _26\"> </span>netto, <span class=\"_ _25\"> </span>che <span class=\"_ _26\"> </span>costituisce <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>conto <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ico complessivo. <span class=\"_ _3\"></span>Si s<span class=\"_ _3\"></span>egnala, <span class=\"_ _8\"></span>a r<span class=\"_ _3\"></span>iguardo, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 <span class=\"_ _3\"></span>ha in <span class=\"_ _8\"></span>essere c<span class=\"_ _3\"></span>ontratti <span class=\"_ _3\"></span>derivati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>relativi alla <span class=\"_ _8\"></span>copertura <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse, <span class=\"_ _8\"></span>bunker/EUA-E<span class=\"_ _3\"></span>TS <span class=\"_ _8\"></span><span class=\"ls22\">ed</span> <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>gnalato <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span><span class=\"lsa4\">Not<span class=\"ls22\">e <span class=\"_ _8\"></span></span></span>5 <span class=\"_ _3\"></span>e 14<span class=\"ls0\">. </span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>infatti, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span> (swa<span class=\"_ _3\"></span>p) <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>bunker<span class=\"_ _3\"></span>/EUA-<span class=\"_ _89\"> </span>ETS <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>armatric<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attivato <span class=\"_ _8\"></span>allo <span class=\"_ _3\"></span>scopo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ridurre <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>risch<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>variazioni <span class=\"_ _3\"></span>del prezzo della <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>cui fair <span class=\"_ _3\"></span>value \u00e8 <span class=\"_ _8\"></span>positivo per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>158 <span class=\"_ _3\"></span>migliaia, rile<span class=\"_ _3\"></span>vato <span class=\"_ _3\"></span>nella voce <span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ltri crediti <span class=\"_ _3\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _3\"></span>i con co<span class=\"_ _3\"></span>ntropartita la riserva d<span class=\"_ _3\"></span>i patrimon<span class=\"_ _3\"></span>io netto appositamen<span class=\"_ _3\"></span>te designata<span class=\"_ _8\"></span>. Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>uno <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nteresse, <span class=\"_ _f\"></span>legat<span class=\"_ _3\"></span><span class=\"ls40\">o <span class=\"_ _8\"></span></span>al<span class=\"_ _3\"></span> finanziamento <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls24\">90</span> <span class=\"_ _28\"></span>milioni, <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>alu<span class=\"ls85\">e <span class=\"_ _28\"></span></span></span>\u00e8 <span class=\"_ _f\"></span>negativo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>746 <span class=\"_ _28\"></span>migliaia, <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ilevato <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>voce passivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti c<span class=\"_ _3\"></span>on contropartita<span class=\"_ _3\"></span> la riserva d<span class=\"_ _3\"></span>i patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _3\"></span></span> Ancora <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>secondo<span class=\"_ _3\"></span> st<span class=\"_ _3\"></span>rume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>opertura<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> inter<span class=\"_ _3\"></span>esse, <span class=\"_ _3\"></span>legato<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>amento <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni, il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value <span class=\"_ _f\"></span></span>posit<span class=\"_ _3\"></span>ivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls17\">117</span> <span class=\"_ _f\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rilevato <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>voce <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _28\"> </span>con contropartita la riserva di <span class=\"_ _3\"></span>patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata. <span class=\"_ _8\"></span> Infine, <span class=\"_ _2\"></span>un terzo <span class=\"_ _2\"></span>strum<span class=\"_ _3\"></span>ento di <span class=\"_ _2\"></span>copertura sui <span class=\"_ _2\"></span>tassi di <span class=\"_ _2\"></span>interesse sul <span class=\"_ _2\"></span>fina<span class=\"_ _3\"></span>nziamento di <span class=\"_ _2\"></span>euro 15.000 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in capo a Fruttital<span class=\"_ _3\"></span> S.r.l. il c<span class=\"_ _3\"></span>ui mark t<span class=\"_ _3\"></span>o market al<span class=\"_ _3\"></span>la data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio risulta <span class=\"_ _8\"></span>positivo <span class=\"_ _3\"></span>e par<span class=\"_ _3\"></span>i ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>279 mi<span class=\"_ _3\"></span>gliaia, iscritto<span class=\"_ _3\"></span> nella voce attivit\u00e0<span class=\"_ _3\"></span> finanziarie non corrent<span class=\"_ _3\"></span>i con cont<span class=\"_ _3\"></span>ropartita la riser<span class=\"_ _3\"></span>va di patrimoni<span class=\"_ _3\"></span>o netto. <span class=\"_ _3\"></span> Vi \u00e8, inoltre, <span class=\"_ _3\"></span>una cope<span class=\"_ _3\"></span>rtura su <span class=\"_ _3\"></span>acquisti usd <span class=\"_ _3\"></span>il cui <span class=\"_ _3\"></span>mark to market <span class=\"_ _3\"></span>risulta<span class=\"_ _8\"></span> positivo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pari ad euro<span class=\"_ _3\"></span> 2.738 <span class=\"_ _3\"></span>migliaia,<span class=\"_ _3\"></span> iscritto nella voce Al<span class=\"_ _3\"></span>tri cred<span class=\"_ _3\"></span>iti ed altre attivit\u00e0 correnti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con cont<span class=\"_ _3\"></span>ropartita riserva d<span class=\"_ _3\"></span>i patrimonio net<span class=\"_ _3\"></span>to. il <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>sod<span class=\"_ _3\"></span>disfanno <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>disposizion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS, <span class=\"_ _8\"></span>compreso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"><span class=\"_ _3\"></span> </span>value<span class=\"ff1\"> in cui riclassi<span class=\"_ _3\"></span>ficare la relativa valutaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile di dati di<span class=\"_ _89\"> </span> mercato <span class=\"_ _f\"></span>osservabili. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>distinti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vari <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>gerarc<span class=\"_ _3\"></span>hici <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>input <span class=\"_ _f\"></span>utilizzati <span class=\"_ _f\"></span>nelle<span class=\"_ _89\"> </span> tecniche di valutazion<span class=\"_ _3\"></span>e, come illust<span class=\"_ _3\"></span>rato di seguito.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecnich<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valutaz<span class=\"_ _3\"></span>ione utilizza<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>prezz<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quotati<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _3\"></span>rettificati)<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>attivo <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>le attivit\u00e0 o le passivit\u00e0<span class=\"_ _3\"></span> iden<span class=\"_ _3\"></span>tiche soggette all<span class=\"_ _3\"></span>a valutazione; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello <span class=\"_ _e\"> </span>2: <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tecn<span class=\"_ _3\"></span>iche <span class=\"_ _e\"> </span>di <span class=\"_ _26\"> </span>valutazione <span class=\"_ _e\"> </span>considera<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>input <span class=\"_ _25\"> </span>diversi <span class=\"_ _25\"> </span>dalle <span class=\"_ _25\"> </span>quotazi<span class=\"_ _3\"></span>oni <span class=\"_ _e\"> </span>prec<span class=\"_ _3\"></span>edenti, <span class=\"_ _25\"> </span>ma<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>comunque osservabili<span class=\"_ _3\"></span> direttamente <span class=\"_ _3\"></span>(prezz<span class=\"_ _3\"></span>i) o indirettamente <span class=\"_ _3\"></span>(derivat<span class=\"_ _3\"></span>i dai prezzi) <span class=\"_ _3\"></span>sul mercato; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _3\"></span>e usate utilizzano in<span class=\"_ _3\"></span>put che non si b<span class=\"_ _3\"></span>asano su dati di mercato o<span class=\"_ _3\"></span>sservabili. </span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _8\"></span> </span></span>Se i dati <span class=\"_ _2\"></span>di input utilizzati per <span class=\"_ _2\"></span>valutare il fair value <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i un\u2019attivit\u00e0 o una <span class=\"_ _2\"></span>passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _89\"> </span> gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>l\u2019intera <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>inserita <span class=\"_ _f\"></span>nello <span class=\"_ _8\"></span>stesso <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>dell\u2019input <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>pi\u00f9<span class=\"_ _89\"> </span> basso che \u00e8 <span class=\"_ _2\"></span>sig<span class=\"ff9\">nif<span class=\"_ _3\"></span>icativo per l\u2019intera valutazione. Il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo rileva i <span class=\"_ _2\"></span>trasfer<span class=\"_ _3\"></span>imenti tra i vari <span class=\"_ _2\"></span>livelli della gerarchia<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>del fair value alla fine dell\u2019e<span class=\"_ _3\"></span>sercizio nel quale <span class=\"_ _3\"></span>il trasferi<span class=\"_ _3\"></span>mento ha avuto luogo.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Strumenti finanz<span class=\"_ _3\"></span>iari<span class=\"_ _89\"> </span> I <span class=\"_ _8\"></span>derivati, <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>utilizzan<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>ano <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mercato,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span><span class=\"ffc\">sw<span class=\"_ _3\"></span>ap <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>bunker<span class=\"_ _3\"></span>/EUA-E<span class=\"_ _3\"></span>TS</span> <span class=\"_ _8\"></span><span class=\"ls2c\">e<span class=\"_ _89\"> </span></span><span class=\"ls2c\"> </span>cambi <span class=\"_ _b\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _b\"></span><span class=\"ffc\">IRS <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse<span class=\"ff1\"> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>sia <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo <span class=\"_ _2\"></span>degli <span class=\"_ _b\"></span>strum<span class=\"_ _3\"></span>enti <span class=\"_ _b\"></span>sott<span class=\"_ _3\"></span>ostanti<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>che <span class=\"_ _28\"></span>dei <span class=\"_ _28\"> </span>flussi <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cassa. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>tecniche <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>ap<span class=\"_ _3\"></span>plicate <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>magg<span class=\"_ _3\"></span>ior <span class=\"_ _28\"> </span>freque<span class=\"_ _3\"></span>nza <span class=\"_ _28\"> </span>includono <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>modelli <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span> \u2019forward <span class=\"_ _3\"></span>pricing\u2018 <span class=\"_ _3\"></span>e<span class=\"ff1\"> <span class=\"_ _3\"></span></span>\u2019<span class=\"ffc\">swap</span>\u2019, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>utilizzano <span class=\"_ _3\"></span>i cal<span class=\"_ _3\"></span>coli <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _3\"></span>e. La <span class=\"_ _3\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>analizza <span class=\"_ _3\"></span>gli st<span class=\"_ _3\"></span>rumenti<span class=\"_ _89\"> </span> finanziari valutati al <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> in base a tre d<span class=\"_ _3\"></span>ifferenti livelli di valu<span class=\"_ _3\"></span>tazione.<span class=\"_ _3\"></span> <table class=\"s w41f h249\" id=\"_e623893d-e560-4d59-ab0a-d9e9aba3c983\"><tr><td class=\"c x181 y1589 w19b h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x266 y1589 w19c h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x267 y1589 w19d h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y158a w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x268 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x269 y158a w19f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x265 y158a w1a0 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x267 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x21f y158a w19f h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x184 y158a w1a1 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td></tr><tr><td class=\"c x181 y158b w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x268 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td></td><td></td><td class=\"c x267 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x21f y158b w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158b w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158c w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x267 y158c w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td class=\"c x184 y158c w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158d w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y158e w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di negoziazione </div></td><td></td><td class=\"c x269 y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td></td><td class=\"c x267 y158e w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158e w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158f w19b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td></td><td class=\"c x267 y158f w19e h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.232) </div></td><td class=\"c x184 y158f w1a1 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr></table>Il livello 1 di valutazione <span class=\"_ _3\"></span>\u00e8 s<span class=\"_ _3\"></span>tato utilizzato per <span class=\"_ _3\"></span>i titoli av<span class=\"_ _3\"></span>enti valore non sign<span class=\"_ _3\"></span>ificativo. <span class=\"_ _3\"></span> Il <span class=\"_ _8\"></span>livell<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>2 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>valutazione, <span class=\"_ _f\"></span>utilizzato <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>gli<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>misurati <span class=\"_ _f\"></span>al <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span>, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>basa <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>parametri,<span class=\"_ _89\"> </span> come <span class=\"_ _3\"></span>bunker, <span class=\"_ _3\"></span><span class=\"ls43\">EU</span>A-E<span class=\"_ _3\"></span>TS, c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>tassi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse, ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mercati <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivi o <span class=\"_ _3\"></span>osservab<span class=\"_ _3\"></span>ili s<span class=\"_ _8\"></span>u c<span class=\"_ _3\"></span>urve di<span class=\"_ _89\"> </span> tassi ufficiali.  <span class=\"ff9\">L\u2019attivit\u00e0 fina<span class=\"_ _3\"></span>nziaria valutata con il livello<span class=\"_ _3\"></span> 2 al 31 dicembre 202<span class=\"_ _3\"></span></span>4 \u00e8 relativa al <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span> positivo<span class=\"_ _89\"> </span>del <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivato <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>gli <span class=\"_ _28\"></span>interessi, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>cambi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>bunker/EU<span class=\"_ _3\"></span>A-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"></span>valutata<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>livello <span class=\"_ _f\"></span>2 <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31<span class=\"_ _89\"> </span> dicembre 2024 \u00e8 relat<span class=\"_ _3\"></span>iva ai <span class=\"ffc\">fai<span class=\"_ _3\"></span>r value</span> negativi de<span class=\"_ _3\"></span>gli int<span class=\"_ _3\"></span>eressi.<span class=\"_ _89\"> </span> Strumenti non fin<span class=\"_ _3\"></span>anziari<span class=\"_ _89\"> </span> Si <span class=\"_ _2\"></span>segnala <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sussistono strumenti <span class=\"_ _b\"></span>non <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicembre <span class=\"_ _b\"></span><span class=\"ls26\">20<span class=\"_ _3\"></span><span class=\"ls0\">24 <span class=\"_ _2\"></span>rappres<span class=\"_ _3\"></span>entati <span class=\"_ _2\"></span>dalle<span class=\"_ _89\"> </span></span></span></span></span><span class=\"ffc\"><span class=\"ff1\"><span class=\"ls26\"><span class=\"ls0\"><span class=\"_ _3\"></span> </span></span></span></span>attivit\u00e0 biologiche della soc<span class=\"_ _3\"></span>iet\u00e0 produttrice m<span class=\"_ _3\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-774": {
   "value": "NOTA 32. Infor<span class=\"_ _2\"></span>mativa sugli strumenti <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziari- informa<span class=\"_ _2\"></span>zioni<span class=\"_ _89\"> </span> integrative<span class=\"_ _89\"> </span><span class=\"_ _2\"></span><span class=\"ls0\"> </span>La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ostra <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>dettagliata <span class=\"_ _3\"></span>analis<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit<span class=\"_ _8\"></span>\u00e0 <span class=\"_ _3\"></span>e pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>prevista <span class=\"_ _8\"></span>da<span class=\"ff9\">ll\u2019IFRS <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span></span>secondo<span class=\"_ _89\"> </span> le categorie previste dall\u2019IF<span class=\"_ _3\"></span>RS <span class=\"_ _3\"></span><span class=\"ff1\">9 per il 2024 e 2<span class=\"_ _3\"></span>023.</span><span class=\"ff1\"> </span><table class=\"s w3fa h245\" id=\"_1ec970d2-3ae8-4acb-aa20-a831f421cafe\"><tr><td></td><td class=\"c x242 y1529 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y1529 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x244 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x246 y1529 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x247 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x248 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y152b w17f h136\"><div class=\"t m0 xa h12 y488 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x249 y152c w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24a y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24d y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24e y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x24f y152e w3ff h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x244 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x250 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x251 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x24a y1530 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x24d y1530 w403 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">C<span class=\"lsa6\">E</span><span class=\"lsa6\">*</span>*<span class=\"_ _89\"> </span></div></td><td class=\"c x252 y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1531 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1532 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni </div></td><td class=\"c x230 y1532 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x253 y1532 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x254 y1532 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1532 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1532 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1532 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1532 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1533 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti </div></td><td class=\"c x230 y1533 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687  </div></td><td class=\"c x253 y1533 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.291  </div></td><td class=\"c x254 y1533 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1533 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">396 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x256 y1533 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1533 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1533 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1534 w17f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x230 y1534 w190 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x253 y1534 w191 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x254 y1534 w192 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1534 w193 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1534 w18b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1534 w194 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1534 w194 h15\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1535 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x230 y1535 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x253 y1535 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x254 y1535 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1535 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1535 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1535 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1535 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1536 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x230 y1536 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x253 y1536 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.787  </div></td><td class=\"c x254 y1536 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x255 y1536 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.895  </div></td><td></td><td class=\"c x256 y1536 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1536 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1536 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1537 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x230 y1537 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x253 y1537 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x254 y1537 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1537 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1537 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1537 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1537 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1538 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x230 y1538 w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">276.292  </div></td><td class=\"c x253 y1538 w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">272.986  </div></td><td class=\"c x254 y1538 w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls4a ws0\">14 <span class=\"ls0\"> </span></div></td><td class=\"c x255 y1538 w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x256 y1538 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1538 w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x258 y1538 w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1539 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153a w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153b w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x230 y153b w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x253 y153b w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153b w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153b w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153b w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x257 y153b w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153b w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153c w404 h246\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y153d w190 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x253 y153d w191 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153d w192 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153d w193 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153d w18b hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x257 y153d w194 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153d w194 hde\"><div class=\"t m0 x77 h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153e w405 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y153f w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1540 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x253 y1540 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1540 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1540 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1540 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x257 y1540 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1540 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1541 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1542 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1543 w190 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x253 y1543 w191 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1543 w192 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1543 w193 h139\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1543 w18b h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x257 y1543 w194 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1543 w194 h139\"><div class=\"t m0 x77 h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1544 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1545 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1546 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td class=\"c x253 y1546 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1546 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1546 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1546 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1546 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1546 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td></tr><tr><td class=\"c x188 y1547 w40a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1548 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1549 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x253 y1549 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1549 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1549 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1549 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1549 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x258 y1549 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154a w40b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">negoziazione (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w40c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y154c w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x253 y154c w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154c w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154c w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154c w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x257 y154c w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154c w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y154e w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x230 y154e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x253 y154e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x257 y154e w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154e w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154f w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1550 w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x253 y1550 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1550 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1550 w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1550 w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x257 y1550 w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1550 w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1551 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1552 w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine </div></td><td class=\"c x230 y1552 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x253 y1552 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1552 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1552 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1552 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x257 y1552 w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1552 w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1553 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1554 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x253 y1554 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1554 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1554 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1554 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x257 y1554 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1554 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1555 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w411 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1557 w190 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x253 y1557 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1557 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1557 w193 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1557 w18b h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x257 y1557 w194 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1557 w194 h137\"><div class=\"t m0 x77 h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1558 w412 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(parte corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1559 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155a w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x253 y155a w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155a w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155a w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155a w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x257 y155a w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155a w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y155b w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155c w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x253 y155c w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155c w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155c w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155c w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y155c w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155c w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y116b w415 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w416 h247\" id=\"_19438e5a-05a8-4c7a-8296-eeb5dae1b7f2\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155d w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x253 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155d w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155d w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x257 y155d w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155d w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x253 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _89\"> </span> </div></td><td class=\"c x257 y155e w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155e w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y155f w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x253 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y155f w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155f w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(174.132) </div></td><td class=\"c x257 y155f w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155f w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1207 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x253 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1207 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1207 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(7.957) </div></td><td class=\"c x257 y1207 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1207 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w17f h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y1209 w190 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x253 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1209 w193 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1209 w18b h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(28.021) </div></td><td class=\"c x257 y1209 w194 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1209 w194 h13\"><div class=\"t m0 x77 h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x230 y120a w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(410.665) </div></td><td class=\"c x253 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y120a w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y120a w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(409.890) </div></td><td class=\"c x257 y120a w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(29)<span class=\"_ _89\"> </span> </div></td><td class=\"c x258 y120a w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(<span class=\"_ _89\"> </span>7<span class=\"_ _89\"> </span>46) </div></td></tr></table><table class=\"s w418 h248\" id=\"_e6f518bd-8b72-4d54-9f85-0769116b2fdf\"><tr><td></td><td class=\"c x259 y1560 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1560 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x25a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1561 w3fc h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x25b y1560 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x25c y1561 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivi<span class=\"_ _89\"> </span>t\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1562 w195 h136\"><div class=\"t m0 xa h12 y715 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"_ _89\"> </span><span class=\"ff4\"> </span></div></td><td class=\"c x25d y1563 w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x25e y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1563 w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x261 y1564 w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x262 y1565 w419 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.2023<span class=\"_ _89\"> </span></div></td><td class=\"c x203 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x25a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x22a y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x260 y1565 w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to<span class=\"_ _89\"> </span></div></td><td class=\"c x263 y1566 w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x25e y1567 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x25f y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x261 y1567 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1568 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1569 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1569 w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x209 y1569 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">974  </div></td><td class=\"c x265 y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1569 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1569 w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1569 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156a w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156a w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.317  </div></td><td class=\"c x209 y156a w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.567  </div></td><td class=\"c x265 y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y156a w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156a w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156a w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156b w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156b w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x209 y156b w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">143.737  </div></td><td class=\"c x265 y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156b w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156b w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156b w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156c w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156c w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x209 y156c w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12.435  </div></td><td class=\"c x265 y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156c w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156c w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156c w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156d w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156d w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.582  </div></td><td class=\"c x209 y156d w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.571  </div></td><td class=\"c x265 y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td></td><td class=\"c x22d y156d w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156d w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156d w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x264 y156e w196 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x209 y156e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">90.062  </div></td><td class=\"c x265 y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y156e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y156e w197 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y156e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y156f w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y156f w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">266.108  </div></td><td class=\"c x209 y156f w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">265.346  </div></td><td class=\"c x265 y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">12  </div></td><td class=\"c x22d y156f w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">750  </div></td><td></td><td class=\"c x1d8 y156f w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y156f w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x181 y1570 w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1571 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui:<span class=\"_ _89\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1572 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1572 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x209 y1572 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1572 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1572 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(20.000) </div></td><td class=\"c x241 y1572 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1573 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre 12M) </div></td><td class=\"c x264 y1573 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x209 y1573 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1573 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1573 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(79.669) </div></td><td class=\"c x241 y1573 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1574 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1575 w196 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1575 w191 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1575 w192 h139\"><div class=\"t m0 xa h14 yda2 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1575 w197 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">(626)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1575 w198 h139\"><div class=\"t m0 xa h14 yda2 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1576 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1577 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1578 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x209 y1578 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1578 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1578 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(47.904) </div></td><td class=\"c x241 y1578 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1579 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y157a w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157b w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td><td class=\"c x209 y157b w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157b w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157b w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y157b w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(175)  </div></td></tr><tr><td class=\"c x188 y157c w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w41b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni (Non<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157d w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157d w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157d w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157d w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(17.716) </div></td><td class=\"c x241 y157d w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y157e w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente)<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y157e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y157e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x241 y157e w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1365 w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y157f w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x209 y157f w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y157f w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y157f w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(23.948) </div></td><td class=\"c x241 y157f w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1580 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1581 w195 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine<span class=\"_ _89\"> </span> </div></td><td class=\"c x264 y1581 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1581 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1581 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1581 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(2.548) </div></td><td class=\"c x241 y1581 w198 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1582 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1583 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1583 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1583 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1583 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(799)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1583 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1584 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w41c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1585 w196 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1585 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1585 w192 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1585 w197 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(12.855) </div></td><td class=\"c x241 y1585 w198 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1586 w41d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y12f4 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1587 w196 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1587 w191 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1587 w192 hf6\"><div class=\"t m0 xa h14 y713 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1587 w197 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">(511)<span class=\"_ _89\"> </span> </div></td><td class=\"c x241 y1587 w198 hf6\"><div class=\"t m0 xa h14 y713 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y13e9 w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1206 w41a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y1588 w196 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td><td class=\"c x209 y1588 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x22d y1588 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1588 w197 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x241 y1588 w198 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.057)<span class=\"_ _89\"> </span> </div></td></tr><tr><td class=\"c x188 y116b w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w41e h247\" id=\"_c732dfc4-53b6-4dd4-8234-d87b46730429\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y155d w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x209 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155d w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x241 y155d w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x264 y155e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x209 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x241 y155e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x264 y155f w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x209 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155f w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x241 y155f w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x264 y1207 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x209 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1207 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x241 y1207 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w195 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x264 y1209 w196 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x209 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1209 w197 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x241 y1209 w198 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td class=\"c x264 y120a w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(413.881) </div></td><td class=\"c x209 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y120a w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(412.649) </div></td><td class=\"c x241 y120a w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.232) </div></td></tr></table>* Conto economico complessivo, ** Conto economico Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>quelle <span class=\"_ _28\"></span><span class=\"ff9\">\u201cAltre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>correnti\u201d <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>\u201cAl<span class=\"_ _3\"></span>tr</span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> altre <span class=\"_ _3\"></span><span class=\"ff9\">at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>correnti\u201d<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>itoli, <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _8\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair v<span class=\"_ _3\"></span>alue</span> <span class=\"_ _8\"></span>con impatto a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>includono, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>deri<span class=\"_ _3\"></span>vati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _8\"></span><span class=\"ls41\">con</span> <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplessivo. <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _3\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nom<span class=\"_ _3\"></span>inale c<span class=\"_ _3\"></span>he considerata la rapidit\u00e0 di <span class=\"_ _2\"></span>incas<span class=\"_ _3\"></span>so, coincide con <span class=\"_ _2\"></span>il valore d<span class=\"_ _3\"></span><span class=\"ff9\">eterminato dall\u2019applicazio<span class=\"_ _3\"></span>ne del costo ammortizzato, </span>in <span class=\"_ _28\"></span>conformit\u00e0 <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019IFRS <span class=\"_ _28\"> </span>9.<span class=\"ff1\"> <span class=\"_ _28\"> </span>Tra <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"> </span>fi<span class=\"_ _3\"></span>nanziarie <span class=\"_ _28\"> </span>i <span class=\"_ _28\"> </span>derivati <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>negoziazione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>rientrano <span class=\"_ _28\"> </span>nella <span class=\"_ _28\"> </span>categoria </span>\u201c<span class=\"ff1\">Passivit\u00e0 <span class=\"_ _f\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>va<span class=\"_ _3\"></span>lue</span></span>\u201d,<span class=\"_ _89\"> </span> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>entre <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>copertura <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>egistrati <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>relativa </span></span>variazione <span class=\"_ _25\"> </span>v<span class=\"_ _3\"></span>iene <span class=\"_ _25\"> </span>contab<span class=\"_ _3\"></span>ilizzata <span class=\"_ _26\"> </span>in <span class=\"_ _e\"> </span>una <span class=\"_ _26\"> </span>riserva <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span>patrimonio <span class=\"_ _26\"> </span>netto, <span class=\"_ _25\"> </span>che <span class=\"_ _26\"> </span>costituisce <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>conto <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ico complessivo. <span class=\"_ _3\"></span>Si s<span class=\"_ _3\"></span>egnala, <span class=\"_ _8\"></span>a r<span class=\"_ _3\"></span>iguardo, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 <span class=\"_ _3\"></span>ha in <span class=\"_ _8\"></span>essere c<span class=\"_ _3\"></span>ontratti <span class=\"_ _3\"></span>derivati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>relativi alla <span class=\"_ _8\"></span>copertura <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse, <span class=\"_ _8\"></span>bunker/EUA-E<span class=\"_ _3\"></span>TS <span class=\"_ _8\"></span><span class=\"ls22\">ed</span> <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>gnalato <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span><span class=\"lsa4\">Not<span class=\"ls22\">e <span class=\"_ _8\"></span></span></span>5 <span class=\"_ _3\"></span>e 14<span class=\"ls0\">. </span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>infatti, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span> (swa<span class=\"_ _3\"></span>p) <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>bunker<span class=\"_ _3\"></span>/EUA-<span class=\"_ _89\"> </span>ETS <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>armatric<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attivato <span class=\"_ _8\"></span>allo <span class=\"_ _3\"></span>scopo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ridurre <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>risch<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>variazioni <span class=\"_ _3\"></span>del prezzo della <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>cui fair <span class=\"_ _3\"></span>value \u00e8 <span class=\"_ _8\"></span>positivo per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>158 <span class=\"_ _3\"></span>migliaia, rile<span class=\"_ _3\"></span>vato <span class=\"_ _3\"></span>nella voce <span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ltri crediti <span class=\"_ _3\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _3\"></span>i con co<span class=\"_ _3\"></span>ntropartita la riserva d<span class=\"_ _3\"></span>i patrimon<span class=\"_ _3\"></span>io netto appositamen<span class=\"_ _3\"></span>te designata<span class=\"_ _8\"></span>. Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>uno <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nteresse, <span class=\"_ _f\"></span>legat<span class=\"_ _3\"></span><span class=\"ls40\">o <span class=\"_ _8\"></span></span>al<span class=\"_ _3\"></span> finanziamento <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls24\">90</span> <span class=\"_ _28\"></span>milioni, <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>alu<span class=\"ls85\">e <span class=\"_ _28\"></span></span></span>\u00e8 <span class=\"_ _f\"></span>negativo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>746 <span class=\"_ _28\"></span>migliaia, <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ilevato <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>voce passivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti c<span class=\"_ _3\"></span>on contropartita<span class=\"_ _3\"></span> la riserva d<span class=\"_ _3\"></span>i patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _3\"></span></span> Ancora <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>secondo<span class=\"_ _3\"></span> st<span class=\"_ _3\"></span>rume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>opertura<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> inter<span class=\"_ _3\"></span>esse, <span class=\"_ _3\"></span>legato<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>amento <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni, il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value <span class=\"_ _f\"></span></span>posit<span class=\"_ _3\"></span>ivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls17\">117</span> <span class=\"_ _f\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rilevato <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>voce <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _28\"> </span>con contropartita la riserva di <span class=\"_ _3\"></span>patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata. <span class=\"_ _8\"></span> Infine, <span class=\"_ _2\"></span>un terzo <span class=\"_ _2\"></span>strum<span class=\"_ _3\"></span>ento di <span class=\"_ _2\"></span>copertura sui <span class=\"_ _2\"></span>tassi di <span class=\"_ _2\"></span>interesse sul <span class=\"_ _2\"></span>fina<span class=\"_ _3\"></span>nziamento di <span class=\"_ _2\"></span>euro 15.000 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in capo a Fruttital<span class=\"_ _3\"></span> S.r.l. il c<span class=\"_ _3\"></span>ui mark t<span class=\"_ _3\"></span>o market al<span class=\"_ _3\"></span>la data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio risulta <span class=\"_ _8\"></span>positivo <span class=\"_ _3\"></span>e par<span class=\"_ _3\"></span>i ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>279 mi<span class=\"_ _3\"></span>gliaia, iscritto<span class=\"_ _3\"></span> nella voce attivit\u00e0<span class=\"_ _3\"></span> finanziarie non corrent<span class=\"_ _3\"></span>i con cont<span class=\"_ _3\"></span>ropartita la riser<span class=\"_ _3\"></span>va di patrimoni<span class=\"_ _3\"></span>o netto. <span class=\"_ _3\"></span> Vi \u00e8, inoltre, <span class=\"_ _3\"></span>una cope<span class=\"_ _3\"></span>rtura su <span class=\"_ _3\"></span>acquisti usd <span class=\"_ _3\"></span>il cui <span class=\"_ _3\"></span>mark to market <span class=\"_ _3\"></span>risulta<span class=\"_ _8\"></span> positivo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pari ad euro<span class=\"_ _3\"></span> 2.738 <span class=\"_ _3\"></span>migliaia,<span class=\"_ _3\"></span> iscritto nella voce Al<span class=\"_ _3\"></span>tri cred<span class=\"_ _3\"></span>iti ed altre attivit\u00e0 correnti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con cont<span class=\"_ _3\"></span>ropartita riserva d<span class=\"_ _3\"></span>i patrimonio net<span class=\"_ _3\"></span>to. il <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>sod<span class=\"_ _3\"></span>disfanno <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>disposizion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS, <span class=\"_ _8\"></span>compreso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"><span class=\"_ _3\"></span> </span>value<span class=\"ff1\"> in cui riclassi<span class=\"_ _3\"></span>ficare la relativa valutaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile di dati di<span class=\"_ _89\"> </span> mercato <span class=\"_ _f\"></span>osservabili. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>distinti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vari <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>gerarc<span class=\"_ _3\"></span>hici <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>input <span class=\"_ _f\"></span>utilizzati <span class=\"_ _f\"></span>nelle<span class=\"_ _89\"> </span> tecniche di valutazion<span class=\"_ _3\"></span>e, come illust<span class=\"_ _3\"></span>rato di seguito.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecnich<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valutaz<span class=\"_ _3\"></span>ione utilizza<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>prezz<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quotati<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _3\"></span>rettificati)<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>attivo <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>le attivit\u00e0 o le passivit\u00e0<span class=\"_ _3\"></span> iden<span class=\"_ _3\"></span>tiche soggette all<span class=\"_ _3\"></span>a valutazione; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello <span class=\"_ _e\"> </span>2: <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tecn<span class=\"_ _3\"></span>iche <span class=\"_ _e\"> </span>di <span class=\"_ _26\"> </span>valutazione <span class=\"_ _e\"> </span>considera<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>input <span class=\"_ _25\"> </span>diversi <span class=\"_ _25\"> </span>dalle <span class=\"_ _25\"> </span>quotazi<span class=\"_ _3\"></span>oni <span class=\"_ _e\"> </span>prec<span class=\"_ _3\"></span>edenti, <span class=\"_ _25\"> </span>ma<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>comunque osservabili<span class=\"_ _3\"></span> direttamente <span class=\"_ _3\"></span>(prezz<span class=\"_ _3\"></span>i) o indirettamente <span class=\"_ _3\"></span>(derivat<span class=\"_ _3\"></span>i dai prezzi) <span class=\"_ _3\"></span>sul mercato; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _3\"></span>e usate utilizzano in<span class=\"_ _3\"></span>put che non si b<span class=\"_ _3\"></span>asano su dati di mercato o<span class=\"_ _3\"></span>sservabili. </span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _8\"></span> </span></span>Se i dati <span class=\"_ _2\"></span>di input utilizzati per <span class=\"_ _2\"></span>valutare il fair value <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i un\u2019attivit\u00e0 o una <span class=\"_ _2\"></span>passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _89\"> </span> gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>l\u2019intera <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>inserita <span class=\"_ _f\"></span>nello <span class=\"_ _8\"></span>stesso <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>dell\u2019input <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>pi\u00f9<span class=\"_ _89\"> </span> basso che \u00e8 <span class=\"_ _2\"></span>sig<span class=\"ff9\">nif<span class=\"_ _3\"></span>icativo per l\u2019intera valutazione. Il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo rileva i <span class=\"_ _2\"></span>trasfer<span class=\"_ _3\"></span>imenti tra i vari <span class=\"_ _2\"></span>livelli della gerarchia<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>del fair value alla fine dell\u2019e<span class=\"_ _3\"></span>sercizio nel quale <span class=\"_ _3\"></span>il trasferi<span class=\"_ _3\"></span>mento ha avuto luogo.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Strumenti finanz<span class=\"_ _3\"></span>iari<span class=\"_ _89\"> </span> I <span class=\"_ _8\"></span>derivati, <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>utilizzan<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>ano <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mercato,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span><span class=\"ffc\">sw<span class=\"_ _3\"></span>ap <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>bunker<span class=\"_ _3\"></span>/EUA-E<span class=\"_ _3\"></span>TS</span> <span class=\"_ _8\"></span><span class=\"ls2c\">e<span class=\"_ _89\"> </span></span><span class=\"ls2c\"> </span>cambi <span class=\"_ _b\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _b\"></span><span class=\"ffc\">IRS <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse<span class=\"ff1\"> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>sia <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo <span class=\"_ _2\"></span>degli <span class=\"_ _b\"></span>strum<span class=\"_ _3\"></span>enti <span class=\"_ _b\"></span>sott<span class=\"_ _3\"></span>ostanti<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>che <span class=\"_ _28\"></span>dei <span class=\"_ _28\"> </span>flussi <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cassa. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>tecniche <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>ap<span class=\"_ _3\"></span>plicate <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>magg<span class=\"_ _3\"></span>ior <span class=\"_ _28\"> </span>freque<span class=\"_ _3\"></span>nza <span class=\"_ _28\"> </span>includono <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>modelli <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span> \u2019forward <span class=\"_ _3\"></span>pricing\u2018 <span class=\"_ _3\"></span>e<span class=\"ff1\"> <span class=\"_ _3\"></span></span>\u2019<span class=\"ffc\">swap</span>\u2019, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>utilizzano <span class=\"_ _3\"></span>i cal<span class=\"_ _3\"></span>coli <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _3\"></span>e. La <span class=\"_ _3\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>analizza <span class=\"_ _3\"></span>gli st<span class=\"_ _3\"></span>rumenti<span class=\"_ _89\"> </span> finanziari valutati al <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> in base a tre d<span class=\"_ _3\"></span>ifferenti livelli di valu<span class=\"_ _3\"></span>tazione.<span class=\"_ _3\"></span> <table class=\"s w41f h249\" id=\"_e623893d-e560-4d59-ab0a-d9e9aba3c983\"><tr><td class=\"c x181 y1589 w19b h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x266 y1589 w19c h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x267 y1589 w19d h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y158a w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x268 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x269 y158a w19f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x265 y158a w1a0 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x267 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x21f y158a w19f h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x184 y158a w1a1 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td></tr><tr><td class=\"c x181 y158b w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x268 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td></td><td></td><td class=\"c x267 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x21f y158b w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158b w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158c w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x267 y158c w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td class=\"c x184 y158c w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158d w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y158e w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di negoziazione </div></td><td></td><td class=\"c x269 y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td></td><td class=\"c x267 y158e w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158e w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158f w19b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td></td><td class=\"c x267 y158f w19e h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.232) </div></td><td class=\"c x184 y158f w1a1 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr></table><div class=\"c w2 h0 gs73\"><div class=\"t m0 x1 h2 yda4 ff1 fs0 fc0 sc0 ls0 ws0\">Il livello 1 di valutazione <span class=\"_ _3\"></span>\u00e8 s<span class=\"_ _3\"></span>tato utilizzato per <span class=\"_ _3\"></span>i titoli av<span class=\"_ _3\"></span>enti valore non sign<span class=\"_ _3\"></span>ificativo. <span class=\"_ _3\"></span> </div><div class=\"t m0 x1 h2 ydc6 ff1 fs0 fc0 sc0 ls0 ws0\">Il <span class=\"_ _8\"></span>livell<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>2 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>valutazione, <span class=\"_ _f\"></span>utilizzato <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>gli<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>misurati <span class=\"_ _f\"></span>al <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span>, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>basa <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>parametri,<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 y7c9 ff1 fs0 fc0 sc0 ls0 ws0\">come <span class=\"_ _3\"></span>bunker, <span class=\"_ _3\"></span><span class=\"ls43\">EU</span>A-E<span class=\"_ _3\"></span>TS, c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>tassi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse, ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mercati <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivi o <span class=\"_ _3\"></span>osservab<span class=\"_ _3\"></span>ili s<span class=\"_ _8\"></span>u c<span class=\"_ _3\"></span>urve di<span class=\"_ _89\"> </span> </div><div class=\"t m0 x1 h2 ydc7 ff1 fs0 fc0 sc0 ls0 ws0\">tassi ufficiali.  <span class=\"ff9\">L\u2019attivit\u00e0 fina<span class=\"_ _3\"></span>nziaria valutata con il livello<span class=\"_ _3\"></span> 2 al 31 dicembre 202<span class=\"_ _3\"></span></span>4 \u00e8 relativa al <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span> positivo<span class=\"_ _89\"> </span> </div></div>del <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivato <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>gli <span class=\"_ _28\"></span>interessi, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>cambi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>bunker/EU<span class=\"_ _3\"></span>A-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"></span>valutata<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>livello <span class=\"_ _f\"></span>2 <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31<span class=\"_ _89\"> </span> dicembre 2024 \u00e8 relat<span class=\"_ _3\"></span>iva ai <span class=\"ffc\">fai<span class=\"_ _3\"></span>r value</span> negativi de<span class=\"_ _3\"></span>gli int<span class=\"_ _3\"></span>eressi.<span class=\"_ _89\"> </span> Strumenti non fin<span class=\"_ _3\"></span>anziari<span class=\"_ _89\"> </span> Si <span class=\"_ _2\"></span>segnala <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sussistono strumenti <span class=\"_ _b\"></span>non <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicembre <span class=\"_ _b\"></span><span class=\"ls26\">20<span class=\"_ _3\"></span><span class=\"ls0\">24 <span class=\"_ _2\"></span>rappres<span class=\"_ _3\"></span>entati <span class=\"_ _2\"></span>dalle<span class=\"_ _89\"> </span></span></span></span></span><span class=\"ffc\"><span class=\"ff1\"><span class=\"ls26\"><span class=\"ls0\"><span class=\"_ _3\"></span> </span></span></span></span>attivit\u00e0 biologiche della soc<span class=\"_ _3\"></span>iet\u00e0 produttrice m<span class=\"_ _3\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-669": {
   "value": "NOTA 32. Infor<span class=\"_ _2\"></span>mativa sugli strumenti <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziari- informa<span class=\"_ _2\"></span>zioni<span class=\"_ _89\"> </span>integrative<span class=\"_ _89\"> </span>La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ostra <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>dettagliata <span class=\"_ _3\"></span>analis<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit<span class=\"_ _8\"></span>\u00e0 <span class=\"_ _3\"></span>e pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>prevista <span class=\"_ _8\"></span>da<span class=\"ff9\">ll\u2019IFRS <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span></span>secondo<span class=\"_ _89\"> </span>le categorie previste dall\u2019IF<span class=\"_ _3\"></span>RS <span class=\"_ _3\"></span><span class=\"ff1\">9 per il 2024 e 2<span class=\"_ _3\"></span>023.</span><table class=\"s w3fa h245\" id=\"_1ec970d2-3ae8-4acb-aa20-a831f421cafe\"><tr><td></td><td class=\"c x242 y1529 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y1529 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x244 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x246 y1529 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x247 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x248 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y152b w17f h136\"><div class=\"t m0 xa h12 y488 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x249 y152c w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24a y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24d y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24e y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x24f y152e w3ff h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x244 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x250 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x251 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x24a y1530 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x24d y1530 w403 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">C<span class=\"lsa6\">E</span><span class=\"lsa6\">*</span>*<span class=\"_ _89\"> </span></div></td><td class=\"c x252 y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1531 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1532 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni </div></td><td class=\"c x230 y1532 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x253 y1532 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x254 y1532 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1532 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1532 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1532 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1532 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1533 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti </div></td><td class=\"c x230 y1533 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687  </div></td><td class=\"c x253 y1533 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.291  </div></td><td class=\"c x254 y1533 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1533 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">396 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x256 y1533 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1533 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1533 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1534 w17f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x230 y1534 w190 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x253 y1534 w191 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x254 y1534 w192 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1534 w193 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1534 w18b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1534 w194 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1534 w194 h15\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1535 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x230 y1535 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x253 y1535 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x254 y1535 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1535 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1535 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1535 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1535 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1536 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x230 y1536 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x253 y1536 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.787  </div></td><td class=\"c x254 y1536 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x255 y1536 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.895  </div></td><td></td><td class=\"c x256 y1536 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1536 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1536 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1537 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x230 y1537 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x253 y1537 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x254 y1537 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1537 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1537 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1537 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1537 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1538 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x230 y1538 w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">276.292  </div></td><td class=\"c x253 y1538 w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">272.986  </div></td><td class=\"c x254 y1538 w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls4a ws0\">14 <span class=\"ls0\"> </span></div></td><td class=\"c x255 y1538 w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x256 y1538 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1538 w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x258 y1538 w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1539 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153a w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153b w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x230 y153b w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x253 y153b w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153b w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153b w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153b w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x257 y153b w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153b w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153c w404 h246\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y153d w190 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x253 y153d w191 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153d w192 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153d w193 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153d w18b hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x257 y153d w194 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153d w194 hde\"><div class=\"t m0 x77 h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153e w405 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y153f w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1540 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x253 y1540 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1540 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1540 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1540 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x257 y1540 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1540 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1541 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1542 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1543 w190 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x253 y1543 w191 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1543 w192 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1543 w193 h139\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1543 w18b h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x257 y1543 w194 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1543 w194 h139\"><div class=\"t m0 x77 h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1544 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1545 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1546 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td class=\"c x253 y1546 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1546 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1546 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1546 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1546 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1546 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td></tr><tr><td class=\"c x188 y1547 w40a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1548 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1549 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x253 y1549 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1549 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1549 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1549 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1549 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x258 y1549 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154a w40b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">negoziazione (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w40c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y154c w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x253 y154c w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154c w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154c w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154c w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x257 y154c w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154c w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y154e w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x230 y154e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x253 y154e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x257 y154e w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154e w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154f w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1550 w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x253 y1550 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1550 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1550 w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1550 w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x257 y1550 w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1550 w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1551 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1552 w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine </div></td><td class=\"c x230 y1552 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x253 y1552 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1552 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1552 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1552 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x257 y1552 w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1552 w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1553 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1554 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x253 y1554 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1554 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1554 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1554 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x257 y1554 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1554 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1555 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w411 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1557 w190 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x253 y1557 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1557 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1557 w193 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1557 w18b h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x257 y1557 w194 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1557 w194 h137\"><div class=\"t m0 x77 h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1558 w412 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(parte corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1559 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155a w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x253 y155a w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155a w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155a w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155a w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x257 y155a w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155a w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y155b w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155c w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x253 y155c w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155c w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155c w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155c w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y155c w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155c w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y116b w415 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span>(5.858)- - - (5.858)- - (Corrente)<span class=\"_ _89\"> </span>Altre passivit\u00e0 non correnti<span class=\"_ _89\"> </span>(725)<span class=\"_ _89\"> </span>- - - (725)<span class=\"_ _89\"> </span>- - Debiti commerciali<span class=\"_ _89\"> </span>(174.132)- - - (174.132)- - Passivit\u00e0 fiscali<span class=\"_ _89\"> </span>(7.957)- - - (7.957)- - Altre passivit\u00e0 correnti<span class=\"_ _89\"> </span>(28.021)- - - (28.021)- - Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span>(410.665)- - - (409.890)(29)<span class=\"_ _89\"> </span>(<span class=\"_ _89\"> </span>7<span class=\"_ _89\"> </span>Valore<span class=\"_ _89\"> </span>Attivit\u00e0Attivit\u00e0<span class=\"_ _89\"> </span>Attivit\u00e0<span class=\"_ _89\"> </span>Passivit\u00e0Passivi<span class=\"_ _89\"> </span>Valori in migliaia \u20ac<span class=\"_ _89\"> </span>Bilancio<span class=\"_ _89\"> </span>a costoa fair<span class=\"_ _89\"> </span>a fair<span class=\"_ _89\"> </span>a costoa fair<span class=\"_ _89\"> </span>31.12.2023<span class=\"_ _89\"> </span>amm.tovalue a<span class=\"_ _89\"> </span>value a<span class=\"_ _89\"> </span>amm.to<span class=\"_ _89\"> </span>value CE**<span class=\"_ _89\"> </span>OCI*<span class=\"_ _89\"> </span>OCI*<span class=\"_ _89\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span>Altre partecipazioni<span class=\"_ _89\"> </span>974 974 - - - - Altre attivit\u00e0 finanziarie non correnti<span class=\"_ _89\"> </span>4.317 3.567 - 750 - - Crediti commerciali<span class=\"_ _89\"> </span>143.737 143.737 - - - - Attivit\u00e0 fiscali<span class=\"_ _89\"> </span>12.435 12.435 - - - - Altri crediti ed altre attivit\u00e0 correnti<span class=\"_ _89\"> </span>14.582 14.571 12 - - - Disponibilit\u00e0 liquide e mezzi equivalenti90.062 90.062 - - - - Attivit\u00e0 finanziarie<span class=\"_ _89\"> </span>266.108 265.346 12 750 -<span class=\"_ _89\"> </span>-<span class=\"_ _89\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _89\"> </span>Passivit\u00e0 finanziarie di cui:<span class=\"_ _89\"> </span>Debiti obbligazionari<span class=\"_ _89\"> </span>(20.000)- - - (20.000)- Debiti vs banche a M-L termine (Oltre 12M)(79.669)- - - (79.669)- Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span>(626)<span class=\"_ _89\"> </span>- - - (626)<span class=\"_ _89\"> </span>- (oltre 12M)<span class=\"_ _89\"> </span>Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span>(47.904)- - - (47.904)- (Oltre 12M) IFRS 16<span class=\"_ _89\"> </span>Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span>(175) - - - - (175) (Non corrente)<span class=\"_ _89\"> </span>Debiti saldo prezzo su acquisizioni (Non<span class=\"_ _89\"> </span>(17.716)<span class=\"_ _89\"> </span>- - - (17.716)- corrente)<span class=\"_ _89\"> </span>Debiti obbligazionari (parte corrente)<span class=\"_ _89\"> </span>(5.000)<span class=\"_ _89\"> </span>- - - (5.000)- Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span>(23.948)- - - (23.948)- corrente)<span class=\"_ _89\"> </span>Debiti bancari a breve termine<span class=\"_ _89\"> </span>(2.548)<span class=\"_ _89\"> </span>- - - (2.548)- Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span>(799)<span class=\"_ _89\"> </span>- - - (799)<span class=\"_ _89\"> </span>- (Corrente)<span class=\"_ _89\"> </span>Debiti non correnti vs altri finanz.ri (parte<span class=\"_ _89\"> </span>(12.855)<span class=\"_ _89\"> </span>- - - (12.855)- corrente) IFRS 16<span class=\"_ _89\"> </span>Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span>(511)<span class=\"_ _89\"> </span>- - - (511)<span class=\"_ _89\"> </span>- termine<span class=\"_ _89\"> </span>Passivit\u00e0 strumenti derivati di copertura<span class=\"_ _89\"> </span>(1.057)<span class=\"_ _89\"> </span>- - - - (1.057)<span class=\"_ _89\"> </span>(Corrente)<span class=\"_ _89\"> </span><table class=\"s w41e h247\" id=\"_c732dfc4-53b6-4dd4-8234-d87b46730429\"><tr><td class=\"c x188 y1226 w417 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x264 y155d w196 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x209 y155d w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155d w192 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155d w197 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(5.858) </div></td><td class=\"c x241 y155d w198 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1228 w410 h1e7\"><div class=\"t m0 x185 h14 y11e9 ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y155e w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x264 y155e w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x209 y155e w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155e w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155e w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(548) </div></td><td class=\"c x241 y155e w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y155f w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x264 y155f w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x209 y155f w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y155f w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y155f w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(159.973) </div></td><td class=\"c x241 y155f w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1207 w195 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali </div></td><td class=\"c x264 y1207 w196 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x209 y1207 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1207 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1207 w197 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(6.815) </div></td><td class=\"c x241 y1207 w198 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1209 w195 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x264 y1209 w196 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x209 y1209 w191 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y1209 w192 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y1209 w197 h13\"><div class=\"t m0 xa h14 y80 ffc fs7 fc0 sc0 ls0 ws0\">(27.879) </div></td><td class=\"c x241 y1209 w198 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y120a w195 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td class=\"c x264 y120a w196 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(413.881) </div></td><td class=\"c x209 y120a w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x265 y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x22d y120a w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">-  </div></td><td class=\"c x1d8 y120a w197 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(412.649) </div></td><td class=\"c x241 y120a w198 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.232) </div></td></tr></table>* Conto economico complessivo, ** Conto economico Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>quelle <span class=\"_ _28\"></span><span class=\"ff9\">\u201cAltre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>correnti\u201d <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>\u201cAl<span class=\"_ _3\"></span>tr</span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> altre <span class=\"_ _3\"></span><span class=\"ff9\">at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>correnti\u201d<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>itoli, <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _8\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair v<span class=\"_ _3\"></span>alue</span> <span class=\"_ _8\"></span>con impatto a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>includono, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>deri<span class=\"_ _3\"></span>vati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _8\"></span><span class=\"ls41\">con</span> <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplessivo. <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _3\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nom<span class=\"_ _3\"></span>inale c<span class=\"_ _3\"></span>he considerata la rapidit\u00e0 di <span class=\"_ _2\"></span>incas<span class=\"_ _3\"></span>so, coincide con <span class=\"_ _2\"></span>il valore d<span class=\"_ _3\"></span><span class=\"ff9\">eterminato dall\u2019applicazio<span class=\"_ _3\"></span>ne del costo ammortizzato, </span>in <span class=\"_ _28\"></span>conformit\u00e0 <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019IFRS <span class=\"_ _28\"> </span>9.<span class=\"ff1\"> <span class=\"_ _28\"> </span>Tra <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"> </span>fi<span class=\"_ _3\"></span>nanziarie <span class=\"_ _28\"> </span>i <span class=\"_ _28\"> </span>derivati <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>negoziazione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>rientrano <span class=\"_ _28\"> </span>nella <span class=\"_ _28\"> </span>categoria </span>\u201c<span class=\"ff1\">Passivit\u00e0 <span class=\"_ _f\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>va<span class=\"_ _3\"></span>lue</span></span>\u201d,<span class=\"_ _89\"> </span> <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>entre <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivati <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>copertura <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>egistrati <span class=\"_ _f\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\">, <span class=\"_ _f\"></span>la <span class=\"_ _28\"></span>relativa </span></span>variazione <span class=\"_ _25\"> </span>v<span class=\"_ _3\"></span>iene <span class=\"_ _25\"> </span>contab<span class=\"_ _3\"></span>ilizzata <span class=\"_ _26\"> </span>in <span class=\"_ _e\"> </span>una <span class=\"_ _26\"> </span>riserva <span class=\"_ _25\"> </span>di <span class=\"_ _26\"> </span>patrimonio <span class=\"_ _26\"> </span>netto, <span class=\"_ _25\"> </span>che <span class=\"_ _26\"> </span>costituisce <span class=\"_ _25\"> </span>il <span class=\"_ _26\"> </span>conto <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ico complessivo. <span class=\"_ _3\"></span>Si s<span class=\"_ _3\"></span>egnala, <span class=\"_ _8\"></span>a r<span class=\"_ _3\"></span>iguardo, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls31\">20</span>24 <span class=\"_ _3\"></span>ha in <span class=\"_ _8\"></span>essere c<span class=\"_ _3\"></span>ontratti <span class=\"_ _3\"></span>derivati<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>relativi alla <span class=\"_ _8\"></span>copertura <span class=\"_ _3\"></span>dei <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>interesse, <span class=\"_ _8\"></span>bunker/EUA-E<span class=\"_ _3\"></span>TS <span class=\"_ _8\"></span><span class=\"ls22\">ed</span> <span class=\"_ _8\"></span>ai <span class=\"_ _3\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio, <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>gnalato <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span><span class=\"lsa4\">Not<span class=\"ls22\">e <span class=\"_ _8\"></span></span></span>5 <span class=\"_ _3\"></span>e 14<span class=\"ls0\">. </span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>24 <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>infatti, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertu<span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span> (swa<span class=\"_ _3\"></span>p) <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>bunker<span class=\"_ _3\"></span>/EUA-<span class=\"_ _89\"> </span>ETS <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _3\"></span>armatric<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attivato <span class=\"_ _8\"></span>allo <span class=\"_ _3\"></span>scopo <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ridurre <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>risch<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>alle <span class=\"_ _8\"></span>variazioni <span class=\"_ _3\"></span>del prezzo della <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>prima<span class=\"_ _3\"></span>, il <span class=\"_ _3\"></span>cui fair <span class=\"_ _3\"></span>value \u00e8 <span class=\"_ _8\"></span>positivo per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>158 <span class=\"_ _3\"></span>migliaia, rile<span class=\"_ _3\"></span>vato <span class=\"_ _3\"></span>nella voce <span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ltri crediti <span class=\"_ _3\"></span>ed altre attivit\u00e0 corrent<span class=\"_ _3\"></span>i con co<span class=\"_ _3\"></span>ntropartita la riserva d<span class=\"_ _3\"></span>i patrimon<span class=\"_ _3\"></span>io netto appositamen<span class=\"_ _3\"></span>te designata<span class=\"_ _8\"></span>. Alla <span class=\"_ _f\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _f\"></span>2024<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _8\"></span>esser<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>uno <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>copertura <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span>nteresse, <span class=\"_ _f\"></span>legat<span class=\"_ _3\"></span><span class=\"ls40\">o <span class=\"_ _8\"></span></span>al<span class=\"_ _3\"></span> finanziamento <span class=\"_ _28\"></span>da <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls24\">90</span> <span class=\"_ _28\"></span>milioni, <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>v<span class=\"_ _3\"></span>alu<span class=\"ls85\">e <span class=\"_ _28\"></span></span></span>\u00e8 <span class=\"_ _f\"></span>negativo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>pari <span class=\"_ _f\"></span>ad <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"></span>746 <span class=\"_ _28\"></span>migliaia, <span class=\"_ _f\"></span>r<span class=\"_ _3\"></span>ilevato <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>voce passivit\u00e0 finanziar<span class=\"_ _3\"></span>ie non correnti c<span class=\"_ _3\"></span>on contropartita<span class=\"_ _3\"></span> la riserva d<span class=\"_ _3\"></span>i patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata<span class=\"_ _3\"></span><span class=\"ls1b\">. <span class=\"_ _3\"></span></span> Ancora <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>secondo<span class=\"_ _3\"></span> st<span class=\"_ _3\"></span>rume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>opertura<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>tassi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> inter<span class=\"_ _3\"></span>esse, <span class=\"_ _3\"></span>legato<span class=\"_ _3\"></span> al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>amento <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>5,5 <span class=\"_ _3\"></span>milioni, il <span class=\"_ _f\"></span>cui <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _28\"></span>value <span class=\"_ _f\"></span></span>posit<span class=\"_ _3\"></span>ivo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>pari <span class=\"_ _28\"></span>ad <span class=\"_ _f\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"ls17\">117</span> <span class=\"_ _f\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rilevato <span class=\"_ _f\"></span>alla <span class=\"_ _28\"></span>voce <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>finanziarie <span class=\"_ _f\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>orrenti <span class=\"_ _28\"> </span>con contropartita la riserva di <span class=\"_ _3\"></span>patrimonio nett<span class=\"_ _3\"></span>o appositamente d<span class=\"_ _3\"></span>esignata. <span class=\"_ _8\"></span> Infine, <span class=\"_ _2\"></span>un terzo <span class=\"_ _2\"></span>strum<span class=\"_ _3\"></span>ento di <span class=\"_ _2\"></span>copertura sui <span class=\"_ _2\"></span>tassi di <span class=\"_ _2\"></span>interesse sul <span class=\"_ _2\"></span>fina<span class=\"_ _3\"></span>nziamento di <span class=\"_ _2\"></span>euro 15.000 <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in capo a Fruttital<span class=\"_ _3\"></span> S.r.l. il c<span class=\"_ _3\"></span>ui mark t<span class=\"_ _3\"></span>o market al<span class=\"_ _3\"></span>la data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio risulta <span class=\"_ _8\"></span>positivo <span class=\"_ _3\"></span>e par<span class=\"_ _3\"></span>i ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>279 mi<span class=\"_ _3\"></span>gliaia, iscritto<span class=\"_ _3\"></span> nella voce attivit\u00e0<span class=\"_ _3\"></span> finanziarie non corrent<span class=\"_ _3\"></span>i con cont<span class=\"_ _3\"></span>ropartita la riser<span class=\"_ _3\"></span>va di patrimoni<span class=\"_ _3\"></span>o netto. <span class=\"_ _3\"></span> Vi \u00e8, inoltre, <span class=\"_ _3\"></span>una cope<span class=\"_ _3\"></span>rtura su <span class=\"_ _3\"></span>acquisti usd <span class=\"_ _3\"></span>il cui <span class=\"_ _3\"></span>mark to market <span class=\"_ _3\"></span>risulta<span class=\"_ _8\"></span> positivo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pari ad euro<span class=\"_ _3\"></span> 2.738 <span class=\"_ _3\"></span>migliaia,<span class=\"_ _3\"></span> iscritto nella voce Al<span class=\"_ _3\"></span>tri cred<span class=\"_ _3\"></span>iti ed altre attivit\u00e0 correnti<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con cont<span class=\"_ _3\"></span>ropartita riserva d<span class=\"_ _3\"></span>i patrimonio net<span class=\"_ _3\"></span>to. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-797": {
   "value": "NOTA 32. Infor<span class=\"_ _2\"></span>mativa sugli strumenti <span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>inanziari- informa<span class=\"_ _2\"></span>zioni<span class=\"_ _89\"> </span>integrative<span class=\"_ _89\"> </span>La t<span class=\"_ _3\"></span>abella <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ostra <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>dettagliata <span class=\"_ _3\"></span>analis<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit<span class=\"_ _8\"></span>\u00e0 <span class=\"_ _3\"></span>e pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _3\"></span>prevista <span class=\"_ _8\"></span>da<span class=\"ff9\">ll\u2019IFRS <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span></span>secondo<span class=\"_ _89\"> </span>le categorie previste dall\u2019IF<span class=\"_ _3\"></span>RS <span class=\"_ _3\"></span><span class=\"ff1\">9 per il 2024 e 2<span class=\"_ _3\"></span>023.</span><table class=\"s w3fa h245\" id=\"_1ec970d2-3ae8-4acb-aa20-a831f421cafe\"><tr><td></td><td class=\"c x242 y1529 w2c1 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Valore<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y1529 w3fb h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x244 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152a w3fc h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x246 y1529 w396 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0</div></td><td class=\"c x247 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x248 y152a w396 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y152b w17f h136\"><div class=\"t m0 xa h12 y488 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x249 y152c w3fd h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Bilancio<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24a y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152c w358 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a costo</div></td><td class=\"c x24d y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td><td class=\"c x24e y152d w3fe h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">a fair<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x24f y152e w3ff h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.24<span class=\"_ _89\"> </span></div></td><td class=\"c x243 y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x244 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x245 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td></td><td class=\"c x24c y152e w400 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">amm.to</div></td><td class=\"c x250 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td><td class=\"c x251 y152f w38e h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">value a<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x24a y1530 w401 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">CE**<span class=\"_ _89\"> </span></div></td><td class=\"c x24b y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td><td></td><td></td><td class=\"c x24d y1530 w403 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">C<span class=\"lsa6\">E</span><span class=\"lsa6\">*</span>*<span class=\"_ _89\"> </span></div></td><td class=\"c x252 y1530 w402 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">OCI*<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1531 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1532 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre partecipazioni </div></td><td class=\"c x230 y1532 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x253 y1532 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">978  </div></td><td class=\"c x254 y1532 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1532 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1532 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1532 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1532 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1533 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie non correnti </div></td><td class=\"c x230 y1533 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.687  </div></td><td class=\"c x253 y1533 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">4.291  </div></td><td class=\"c x254 y1533 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x255 y1533 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">396 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x256 y1533 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1533 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1533 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1534 w17f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x230 y1534 w190 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x253 y1534 w191 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x254 y1534 w192 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1534 w193 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1534 w18b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1534 w194 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1534 w194 h15\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1535 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali </div></td><td class=\"c x230 y1535 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x253 y1535 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14.217  </div></td><td class=\"c x254 y1535 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1535 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1535 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1535 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1535 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1536 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Altri crediti ed altre attivit\u00e0 correnti </div></td><td class=\"c x230 y1536 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x253 y1536 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">13.787  </div></td><td class=\"c x254 y1536 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td class=\"c x255 y1536 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">2.895  </div></td><td></td><td class=\"c x256 y1536 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1536 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1536 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1537 w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x230 y1537 w190 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x253 y1537 w191 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">85.360  </div></td><td class=\"c x254 y1537 w192 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1537 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1537 w18b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1537 w194 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1537 w194 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1538 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x230 y1538 w190 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">276.292  </div></td><td class=\"c x253 y1538 w191 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">272.986  </div></td><td class=\"c x254 y1538 w192 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls4a ws0\">14 <span class=\"ls0\"> </span></div></td><td class=\"c x255 y1538 w193 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x256 y1538 w18b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1538 w194 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x258 y1538 w194 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y1539 w17f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153a w17f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie di cui: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y153b w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari </div></td><td class=\"c x230 y153b w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x253 y153b w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153b w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153b w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153b w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x257 y153b w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153b w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153c w404 h246\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (Oltre<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y153d w190 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x253 y153d w191 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y153d w192 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y153d w193 hde\"><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y153d w18b hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">(71.813) </div></td><td class=\"c x257 y153d w194 hde\"><div class=\"t m0 xa h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y153d w194 hde\"><div class=\"t m0 x77 h14 y98a ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y153e w405 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y153f w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1540 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x253 y1540 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1540 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1540 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1540 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(232) </div></td><td class=\"c x257 y1540 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1540 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1541 w407 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(oltre 12M)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1542 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1543 w190 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x253 y1543 w191 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1543 w192 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1543 w193 h139\"><div class=\"t m0 xa h14 ybc4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1543 w18b h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">(41.218) </div></td><td class=\"c x257 y1543 w194 h139\"><div class=\"t m0 xa h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1543 w194 h139\"><div class=\"t m0 x77 h14 ybc4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1544 w408 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Oltre 12M) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1545 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1546 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td class=\"c x253 y1546 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1546 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1546 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1546 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1546 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1546 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(746) </div></td></tr><tr><td class=\"c x188 y1547 w40a h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1548 w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1549 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x253 y1549 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1549 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1549 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1549 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y1549 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td class=\"c x258 y1549 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154a w40b h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">negoziazione (Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y154b w40c h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti saldo prezzo su acquisizioni<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y154c w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x253 y154c w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154c w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154c w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154c w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(12.381) </div></td><td class=\"c x257 y154c w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154c w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154d w40d h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Non corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y154e w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti obbligazionari (parte corrente) </div></td><td class=\"c x230 y154e w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x253 y154e w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y154e w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y154e w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y154e w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(5.000) </div></td><td class=\"c x257 y154e w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y154e w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y154f w40e h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti vs banche a M-L termine (parte<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1550 w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x253 y1550 w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1550 w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1550 w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1550 w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(25.451) </div></td><td class=\"c x257 y1550 w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1550 w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1551 w40f h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1552 w17f h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">Debiti bancari a breve termine </div></td><td class=\"c x230 y1552 w190 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x253 y1552 w191 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1552 w192 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1552 w193 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1552 w18b h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">(4.813) </div></td><td class=\"c x257 y1552 w194 h13\"><div class=\"t m0 xa h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1552 w194 h13\"><div class=\"t m0 x77 h14 y82 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1553 w406 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanziatori<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1554 w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x253 y1554 w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1554 w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1554 w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1554 w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(418) </div></td><td class=\"c x257 y1554 w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1554 w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1555 w410 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1556 w411 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti non correnti vs altri finanz.ri<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y1557 w190 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x253 y1557 w191 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y1557 w192 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y1557 w193 h137\"><div class=\"t m0 xa h14 yc37 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y1557 w18b h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">(15.143) </div></td><td class=\"c x257 y1557 w194 h137\"><div class=\"t m0 xa h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y1557 w194 h137\"><div class=\"t m0 x77 h14 yc37 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y1558 w412 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">(parte corrente) IFRS 16<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y1559 w413 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Debiti verso altri finanziatori a breve<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155a w190 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x253 y155a w191 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155a w192 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155a w193 hf6\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155a w18b hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">(1.729) </div></td><td class=\"c x257 y155a w194 hf6\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155a w194 hf6\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y155b w414 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">termine<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x188 y13cb w409 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 strumenti derivati di<span class=\"_ _89\"> </span></div></td><td class=\"c x230 y155c w190 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x253 y155c w191 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x254 y155c w192 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x255 y155c w193 h44\"><div class=\"t m0 xa h14 y3b4 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x256 y155c w18b h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y155c w194 h44\"><div class=\"t m0 xa h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y155c w194 h44\"><div class=\"t m0 x77 h14 y3b4 ffc fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x188 y116b w415 h1e8\"><div class=\"t m0 x185 h14 y111d ffc fs7 fc0 sc0 ls0 ws0\">copertura (Corrente)<span class=\"_ _89\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>NOTA 33. Infor<span class=\"_ _2\"></span>mativa sulle attivit\u00e0<span class=\"_ _2\"></span> e passivit\u00e0 valutate a<span class=\"_ _2\"></span>l f<span class=\"_ _3\"></span>air value Diversi <span class=\"_ _3\"></span>princi<span class=\"_ _3\"></span>pi <span class=\"_ _3\"></span>contab<span class=\"_ _3\"></span>ili <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>alcuni <span class=\"_ _8\"></span>obblighi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>inform<span class=\"_ _3\"></span>ativa <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ichiedono <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _3\"></span>ppo <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>valutazione <span class=\"_ _8\"></span>dei <span class=\"_ _3\"></span>fair <span class=\"_ _8\"></span>value delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>passi<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>finanziarie. <span class=\"_ _f\"></span>In <span class=\"_ _8\"></span>b<span class=\"_ _3\"></span>ase <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>richiest<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>principio <span class=\"_ _8\"></span>IFRS <span class=\"_ _8\"></span>13<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span>Misurazioni del <span class=\"ffc\">fair va<span class=\"_ _3\"></span>lue</span> si fornisce<span class=\"_ _3\"></span> la seguente i<span class=\"_ _3\"></span>nformativa. <span class=\"_ _8\"></span> Fair value<span class=\"_ _3\"></span><span class=\"ff1\"> degli strumenti finanziar<span class=\"_ _3\"></span>i:  </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _20\"> </span>le <span class=\"_ _20\"> </span>attivit\u00e0  e <span class=\"_ _20\"> </span>passivit\u00e0  finanziarie <span class=\"_ _20\"> </span>che  sono <span class=\"_ _20\"> </span>liquide  o <span class=\"_ _2b\"> </span>hanno  una <span class=\"_ _20\"> </span>scadenza  molto  p<span class=\"_ _2\"></span>ros<span class=\"_ _3\"></span>sima,  si </span></span>considera <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il valore <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>abile <span class=\"_ _2\"></span>approssimi il <span class=\"_ _b\"></span>valore <span class=\"_ _2\"></span>equo<span class=\"_ _3\"></span>; <span class=\"_ _2\"></span>questa <span class=\"_ _2\"></span>ipotesi <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>pplica <span class=\"_ _2\"></span>anche per <span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>depositi<span class=\"_ _3\"></span> a termine, i titoli a pronto<span class=\"_ _3\"></span> smobilizzo e <span class=\"_ _3\"></span>gli strum<span class=\"_ _3\"></span>enti finanziari<span class=\"_ _3\"></span> a tasso variabile; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _20\"> </span>la  valutazione <span class=\"_ _20\"> </span>del  <span class=\"ffc\">fair  value</span>  degli <span class=\"_ _2b\"> </span>strum<span class=\"_ _3\"></span>enti  di  copertura <span class=\"_ _20\"> </span>si  ri<span class=\"_ _2\"></span>corre<span class=\"_ _3\"></span>  all'utilizzo <span class=\"_ _20\"> </span>di  modelli <span class=\"_ _20\"> </span>di </span></span>valutazione <span class=\"_ _f\"></span>utilizzando <span class=\"_ _f\"></span>paramet<span class=\"_ _3\"></span>ri <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>ercato. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>chiusura <span class=\"_ _f\"></span>d<span class=\"_ _8\"></span>el <span class=\"_ _f\"></span>bilancio <span class=\"_ _f\"></span>sono stati <span class=\"_ _b\"></span>st<span class=\"_ _3\"></span>ipulati <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>ratti <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>rivati <span class=\"_ _b\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cop<span class=\"_ _3\"></span>ertura <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>sugli <span class=\"_ _2\"></span>acquisti <span class=\"_ _2\"></span>usd<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>su<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>bu<span class=\"_ _3\"></span>nker/EUA<span class=\"_ _3\"></span>-<span class=\"_ _89\"> </span>ETS gi\u00e0 ampiamente de<span class=\"_ _3\"></span>scritti<span class=\"_ _3\"></span><span class=\"ls19\">; </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">il <span class=\"ffc\">fair va<span class=\"_ _3\"></span>lue</span> <span class=\"_ _3\"></span><span class=\"ls2b\">de</span>lle passivit\u00e0<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _3\"></span>non c<span class=\"_ _3\"></span>orrenti v<span class=\"_ _3\"></span>iene ott<span class=\"_ _3\"></span>enuto mediante<span class=\"_ _3\"></span> l'att<span class=\"_ _3\"></span>ualizzazione d<span class=\"_ _3\"></span>i tutti <span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span></span></span>flussi <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>futuri <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>cond<span class=\"_ _3\"></span>izioni <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>ine <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>periodo<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>Nella <span class=\"_ _f\"></span>realt\u00e0 <span class=\"_ _f\"></span>at<span class=\"_ _3\"></span>tuale, <span class=\"_ _f\"></span>dove <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>i<span class=\"_ _89\"> </span>debiti <span class=\"_ _2\"></span>a medio <span class=\"_ _b\"></span>term<span class=\"_ _3\"></span>ine i<span class=\"_ _2\"></span>l costo <span class=\"_ _2\"></span>del fi<span class=\"_ _2\"></span>nanziame<span class=\"_ _3\"></span>nto <span class=\"_ _2\"></span>\u00e8 allineato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>valo<span class=\"_ _3\"></span>re <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>si considerano <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>valori<span class=\"_ _89\"> </span>nominali del debito qual<span class=\"_ _3\"></span>i valori di <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span>.<span class=\"_ _89\"> </span>Per q<span class=\"_ _2\"></span>uant<span class=\"_ _3\"></span>o ri<span class=\"_ _2\"></span>guard<span class=\"_ _3\"></span>a le <span class=\"_ _2\"></span>poste commerciali e <span class=\"_ _2\"></span>di altri <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>debiti, il <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"_ _3\"></span><span class=\"ff1\"> \u00e8 <span class=\"_ _2\"></span>pari al <span class=\"_ _2\"></span>valore contabile in <span class=\"_ _2\"></span>base<span class=\"_ _89\"> </span></span></span>alla considerazione d<span class=\"_ _3\"></span>ella loro scadenza ra<span class=\"_ _3\"></span>vvicinata<span class=\"_ _3\"></span>.<span class=\"_ _89\"> </span>Fair value<span class=\"_ _3\"></span><span class=\"ff1\"> degli strumenti non finanz<span class=\"_ _3\"></span>iari: </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>biolo<span class=\"_ _3\"></span>giche <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>mobilizzate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>utilizzat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>metodo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>costo <span class=\"_ _8\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _8\"></span>degli <span class=\"_ _3\"></span>ammortam<span class=\"_ _3\"></span>enti<span class=\"_ _89\"> </span></span></span>cumulati per la determ<span class=\"_ _3\"></span>inazione del valore d<span class=\"_ _3\"></span>i iscrizione; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">per <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _28\"></span>biologiche <span class=\"_ _28\"></span>correnti <span class=\"_ _28\"></span>(prodotto <span class=\"_ _28\"> </span>agricolo <span class=\"_ _28\"> </span>sulla <span class=\"_ _28\"></span>pianta) <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>valor<span class=\"_ _3\"></span>e <span class=\"_ _28\"></span>utilizzato <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>il  <span class=\"ffc\">fair <span class=\"_ _28\"></span>value<span class=\"_ _89\"> </span></span></span></span>ovvero il valore di mercat<span class=\"_ _3\"></span>o al netto d<span class=\"_ _3\"></span>ei costi di trasport<span class=\"_ _3\"></span>o. Si <span class=\"_ _f\"></span>segnala <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>quando <span class=\"_ _28\"></span>per <span class=\"_ _8\"></span>det<span class=\"_ _3\"></span>erminare <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span></span>si <span class=\"_ _f\"></span>utilizzano <span class=\"_ _f\"></span>infor<span class=\"_ _3\"></span>mazioni <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>erzi, <span class=\"_ _f\"></span>quali <span class=\"_ _f\"></span>quotazioni <span class=\"_ _f\"></span>dei<span class=\"_ _89\"> </span>broker <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>s<span class=\"_ _3\"></span>ervizi di <span class=\"_ _2\"></span>pricing<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _2\"></span>valuta e <span class=\"_ _2\"></span>document<span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>le evidenze <span class=\"_ _2\"></span>ottenute dai <span class=\"_ _2\"></span>soggetti terzi <span class=\"_ _2\"></span>per supportare<span class=\"_ _89\"> </span>il <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>sod<span class=\"_ _3\"></span>disfanno <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>disposizion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS, <span class=\"_ _8\"></span>compreso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span>value<span class=\"ff1\"> in cui riclassi<span class=\"_ _3\"></span>ficare la relativa valutaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span></span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile di dati di<span class=\"_ _89\"> </span>mercato <span class=\"_ _f\"></span>osservabili. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>distinti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vari <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>gerarc<span class=\"_ _3\"></span>hici <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>input <span class=\"_ _f\"></span>utilizzati <span class=\"_ _f\"></span>nelle<span class=\"_ _89\"> </span>tecniche di valutazion<span class=\"_ _3\"></span>e, come illust<span class=\"_ _3\"></span>rato di seguito.<span class=\"_ _89\"> </span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecnich<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valutaz<span class=\"_ _3\"></span>ione utilizza<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>prezz<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quotati<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _3\"></span>rettificati)<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>attivo <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span></span>le attivit\u00e0 o le passivit\u00e0<span class=\"_ _3\"></span> iden<span class=\"_ _3\"></span>tiche soggette all<span class=\"_ _3\"></span>a valutazione; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello <span class=\"_ _e\"> </span>2: <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tecn<span class=\"_ _3\"></span>iche <span class=\"_ _e\"> </span>di <span class=\"_ _26\"> </span>valutazione <span class=\"_ _e\"> </span>considera<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>input <span class=\"_ _25\"> </span>diversi <span class=\"_ _25\"> </span>dalle <span class=\"_ _25\"> </span>quotazi<span class=\"_ _3\"></span>oni <span class=\"_ _e\"> </span>prec<span class=\"_ _3\"></span>edenti, <span class=\"_ _25\"> </span>ma<span class=\"_ _89\"> </span></span></span>comunque osservabili<span class=\"_ _3\"></span> direttamente <span class=\"_ _3\"></span>(prezz<span class=\"_ _3\"></span>i) o indirettamente <span class=\"_ _3\"></span>(derivat<span class=\"_ _3\"></span>i dai prezzi) <span class=\"_ _3\"></span>sul mercato; <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _3\"></span>e usate utilizzano in<span class=\"_ _3\"></span>put che non si b<span class=\"_ _3\"></span>asano su dati di mercato o<span class=\"_ _3\"></span>sservabili. </span></span>Se i dati <span class=\"_ _2\"></span>di input utilizzati per <span class=\"_ _2\"></span>valutare il fair value <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i un\u2019attivit\u00e0 o una <span class=\"_ _2\"></span>passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _89\"> </span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>l\u2019intera <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>inserita <span class=\"_ _f\"></span>nello <span class=\"_ _8\"></span>stesso <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>dell\u2019input <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>pi\u00f9<span class=\"_ _89\"> </span>basso che \u00e8 <span class=\"_ _2\"></span>sig<span class=\"ff9\">nif<span class=\"_ _3\"></span>icativo per l\u2019intera valutazione. Il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo rileva i <span class=\"_ _2\"></span>trasfer<span class=\"_ _3\"></span>imenti tra i vari <span class=\"_ _2\"></span>livelli della gerarchia<span class=\"_ _89\"> </span></span>del fair value alla fine dell\u2019e<span class=\"_ _3\"></span>sercizio nel quale <span class=\"_ _3\"></span>il trasferi<span class=\"_ _3\"></span>mento ha avuto luogo.<span class=\"_ _89\"> </span>Strumenti finanz<span class=\"_ _3\"></span>iari<span class=\"_ _89\"> </span>I <span class=\"_ _8\"></span>derivati, <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>utilizzan<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>ano <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mercato,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span><span class=\"ffc\">sw<span class=\"_ _3\"></span>ap <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>bunker<span class=\"_ _3\"></span>/EUA-E<span class=\"_ _3\"></span>TS</span> <span class=\"_ _8\"></span><span class=\"ls2c\">e<span class=\"_ _89\"> </span></span>cambi <span class=\"_ _b\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _b\"></span><span class=\"ffc\">IRS <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse<span class=\"ff1\"> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>sia <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo <span class=\"_ _2\"></span>degli <span class=\"_ _b\"></span>strum<span class=\"_ _3\"></span>enti <span class=\"_ _b\"></span>sott<span class=\"_ _3\"></span>ostanti<span class=\"_ _89\"> </span></span></span>che <span class=\"_ _28\"></span>dei <span class=\"_ _28\"> </span>flussi <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cassa. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>tecniche <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>ap<span class=\"_ _3\"></span>plicate <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>magg<span class=\"_ _3\"></span>ior <span class=\"_ _28\"> </span>freque<span class=\"_ _3\"></span>nza <span class=\"_ _28\"> </span>includono <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>modelli <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span>\u2019forward <span class=\"_ _3\"></span>pricing\u2018 <span class=\"_ _3\"></span>e<span class=\"ff1\"> <span class=\"_ _3\"></span></span>\u2019<span class=\"ffc\">swap</span>\u2019, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>utilizzano <span class=\"_ _3\"></span>i cal<span class=\"_ _3\"></span>coli <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _3\"></span>e. La <span class=\"_ _3\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>analizza <span class=\"_ _3\"></span>gli st<span class=\"_ _3\"></span>rumenti<span class=\"_ _89\"> </span>finanziari valutati al <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> in base a tre d<span class=\"_ _3\"></span>ifferenti livelli di valu<span class=\"_ _3\"></span>tazione.<table class=\"s w41f h249\" id=\"_e623893d-e560-4d59-ab0a-d9e9aba3c983\"><tr><td class=\"c x181 y1589 w19b h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x266 y1589 w19c h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x267 y1589 w19d h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y158a w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x268 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x269 y158a w19f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x265 y158a w1a0 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x267 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x21f y158a w19f h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x184 y158a w1a1 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td></tr><tr><td class=\"c x181 y158b w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x268 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td></td><td></td><td class=\"c x267 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x21f y158b w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158b w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158c w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x267 y158c w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td class=\"c x184 y158c w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158d w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y158e w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di negoziazione </div></td><td></td><td class=\"c x269 y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td></td><td class=\"c x267 y158e w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158e w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158f w19b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td></td><td class=\"c x267 y158f w19e h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.232) </div></td><td class=\"c x184 y158f w1a1 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr></table>Il livello 1 di valutazione <span class=\"_ _3\"></span>\u00e8 s<span class=\"_ _3\"></span>tato utilizzato per <span class=\"_ _3\"></span>i titoli av<span class=\"_ _3\"></span>enti valore non sign<span class=\"_ _3\"></span>ificativo. Il <span class=\"_ _8\"></span>livell<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>2 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>valutazione, <span class=\"_ _f\"></span>utilizzato <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>gli<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>misurati <span class=\"_ _f\"></span>al <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span>, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>basa <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>parametri,<span class=\"_ _89\"> </span>come <span class=\"_ _3\"></span>bunker, <span class=\"_ _3\"></span><span class=\"ls43\">EU</span>A-E<span class=\"_ _3\"></span>TS, c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>tassi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse, ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mercati <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivi o <span class=\"_ _3\"></span>osservab<span class=\"_ _3\"></span>ili s<span class=\"_ _8\"></span>u c<span class=\"_ _3\"></span>urve di<span class=\"_ _89\"> </span>tassi ufficiali.  <span class=\"ff9\">L\u2019attivit\u00e0 fina<span class=\"_ _3\"></span>nziaria valutata con il livello<span class=\"_ _3\"></span> 2 al 31 dicembre 202<span class=\"_ _3\"></span></span>4 \u00e8 relativa al <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span> positivo<span class=\"_ _89\"> </span>del <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivato <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>gli <span class=\"_ _28\"></span>interessi, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>cambi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>bunker/EU<span class=\"_ _3\"></span>A-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"></span>valutata<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>livello <span class=\"_ _f\"></span>2 <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31<span class=\"_ _89\"> </span>dicembre 2024 \u00e8 relat<span class=\"_ _3\"></span>iva ai <span class=\"ffc\">fai<span class=\"_ _3\"></span>r value</span> negativi de<span class=\"_ _3\"></span>gli int<span class=\"_ _3\"></span>eressi.<span class=\"_ _89\"> </span>Strumenti non fin<span class=\"_ _3\"></span>anziari<span class=\"_ _89\"> </span>Si <span class=\"_ _2\"></span>segnala <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sussistono strumenti <span class=\"_ _b\"></span>non <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicembre <span class=\"_ _b\"></span><span class=\"ls26\">20<span class=\"_ _3\"></span><span class=\"ls0\">24 <span class=\"_ _2\"></span>rappres<span class=\"_ _3\"></span>entati <span class=\"_ _2\"></span>dalle<span class=\"_ _89\"> </span></span></span></span></span>attivit\u00e0 biologiche della soc<span class=\"_ _3\"></span>iet\u00e0 produttrice m<span class=\"_ _3\"></span>essicana. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-798": {
   "value": "Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _f\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziar<span class=\"_ _3\"></span>ie <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>quelle <span class=\"_ _28\"></span><span class=\"ff9\">\u201cAltre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>non<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>correnti\u201d <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>\u201cAl<span class=\"_ _3\"></span>tr</span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ed<span class=\"_ _3\"></span> altre <span class=\"_ _3\"></span><span class=\"ff9\">at<span class=\"_ _3\"></span>tivit\u00e0 <span class=\"_ _3\"></span>correnti\u201d<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>prendono <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>itoli, <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>rumenti <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanziari <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _8\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _f\"></span><span class=\"ffc\">fair v<span class=\"_ _3\"></span>alue</span> <span class=\"_ _8\"></span>con impatto a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ed <span class=\"_ _8\"></span>includono, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _3\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>deri<span class=\"_ _3\"></span>vati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _8\"></span><span class=\"ls41\">con</span> <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplessivo. <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>rediti <span class=\"_ _3\"></span>commerciali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>editi <span class=\"_ _3\"></span>ven<span class=\"_ _3\"></span>gono <span class=\"_ _3\"></span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nom<span class=\"_ _3\"></span>inale c<span class=\"_ _3\"></span>he considerata la rapidit\u00e0 di <span class=\"_ _2\"></span>incas<span class=\"_ _3\"></span>so, coincide con <span class=\"_ _2\"></span>il valore d<span class=\"_ _3\"></span><span class=\"ff9\">eterminato dall\u2019applicazio<span class=\"_ _3\"></span>ne del costo ammortizzato, </span>in <span class=\"_ _28\"></span>conformit\u00e0 <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l\u2019IFRS <span class=\"_ _28\"> </span>9.<span class=\"ff1\"> <span class=\"_ _28\"> </span>Tra <span class=\"_ _28\"> </span>le <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _28\"> </span>fi<span class=\"_ _3\"></span>nanziarie <span class=\"_ _28\"> </span>i <span class=\"_ _28\"> </span>derivati <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>negoziazione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>rientrano <span class=\"_ _28\"> </span>nella <span class=\"_ _28\"> </span>categoria </span>\u201c<span class=\"ff1\">Passivit\u00e0 <span class=\"_ _f\"></span>valutat<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _28\"> </span><span class=\"ffc\">fair <span class=\"_ _f\"></span>va<span class=\"_ _3\"></span>lue</span></span>\u201d,<span class=\"_ _89\"> </span>il <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>sod<span class=\"_ _3\"></span>disfanno <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>disposizion<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>IFRS, <span class=\"_ _8\"></span>compreso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _f\"></span><span class=\"ffc\">fair<span class=\"_ _89\"> </span></span><span class=\"ffc\"><span class=\"_ _3\"></span> </span>value<span class=\"ff1\"> in cui riclassi<span class=\"_ _3\"></span>ficare la relativa valutaz<span class=\"_ _3\"></span>ione.<span class=\"_ _89\"> </span></span><span class=\"ff1\"><span class=\"_ _3\"></span> </span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile di dati di<span class=\"_ _89\"> </span> mercato <span class=\"_ _f\"></span>osservabili. <span class=\"_ _f\"></span>I <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>distinti <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vari <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>gerarc<span class=\"_ _3\"></span>hici <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>input <span class=\"_ _f\"></span>utilizzati <span class=\"_ _f\"></span>nelle<span class=\"_ _89\"> </span> tecniche di valutazion<span class=\"_ _3\"></span>e, come illust<span class=\"_ _3\"></span>rato di seguito.<span class=\"_ _89\"> </span><span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecnich<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valutaz<span class=\"_ _3\"></span>ione utilizza<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>prezz<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quotati<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _3\"></span>rettificati)<span class=\"_ _3\"></span> su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>attivo <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span>le attivit\u00e0 o le passivit\u00e0<span class=\"_ _3\"></span> iden<span class=\"_ _3\"></span>tiche soggette all<span class=\"_ _3\"></span>a valutazione; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello <span class=\"_ _e\"> </span>2: <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>tecn<span class=\"_ _3\"></span>iche <span class=\"_ _e\"> </span>di <span class=\"_ _26\"> </span>valutazione <span class=\"_ _e\"> </span>considera<span class=\"_ _3\"></span>no <span class=\"_ _25\"> </span>input <span class=\"_ _25\"> </span>diversi <span class=\"_ _25\"> </span>dalle <span class=\"_ _25\"> </span>quotazi<span class=\"_ _3\"></span>oni <span class=\"_ _e\"> </span>prec<span class=\"_ _3\"></span>edenti, <span class=\"_ _25\"> </span>ma<span class=\"_ _89\"> </span></span></span><span class=\"ff10\"><span class=\"ff1\"> </span></span>comunque osservabili<span class=\"_ _3\"></span> direttamente <span class=\"_ _3\"></span>(prezz<span class=\"_ _3\"></span>i) o indirettamente <span class=\"_ _3\"></span>(derivat<span class=\"_ _3\"></span>i dai prezzi) <span class=\"_ _3\"></span>sul mercato; <span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _3\"></span>e usate utilizzano in<span class=\"_ _3\"></span>put che non si b<span class=\"_ _3\"></span>asano su dati di mercato o<span class=\"_ _3\"></span>sservabili. </span></span><span class=\"ff10\"><span class=\"ff1\"><span class=\"_ _8\"></span> </span></span>Se i dati <span class=\"_ _2\"></span>di input utilizzati per <span class=\"_ _2\"></span>valutare il fair value <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i un\u2019attivit\u00e0 o una <span class=\"_ _2\"></span>passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _89\"> </span> gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>l\u2019intera <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>inserita <span class=\"_ _f\"></span>nello <span class=\"_ _8\"></span>stesso <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>gerarchia <span class=\"_ _8\"></span>dell\u2019input <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>pi\u00f9<span class=\"_ _89\"> </span> basso che \u00e8 <span class=\"_ _2\"></span>sig<span class=\"ff9\">nif<span class=\"_ _3\"></span>icativo per l\u2019intera valutazione. Il <span class=\"_ _2\"></span>Gru<span class=\"_ _3\"></span>ppo rileva i <span class=\"_ _2\"></span>trasfer<span class=\"_ _3\"></span>imenti tra i vari <span class=\"_ _2\"></span>livelli della gerarchia<span class=\"_ _89\"> </span></span><span class=\"ff9\"> </span>del fair value alla fine dell\u2019e<span class=\"_ _3\"></span>sercizio nel quale <span class=\"_ _3\"></span>il trasferi<span class=\"_ _3\"></span>mento ha avuto luogo.<span class=\"_ _89\"> </span><span class=\"_ _8\"></span><span class=\"ff1\"> </span>Strumenti finanz<span class=\"_ _3\"></span>iari<span class=\"_ _89\"> </span> I <span class=\"_ _8\"></span>derivati, <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>utilizzan<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>bas<span class=\"_ _3\"></span>ano <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mercato,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _f\"></span><span class=\"ffc\">sw<span class=\"_ _3\"></span>ap <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>bunker<span class=\"_ _3\"></span>/EUA-E<span class=\"_ _3\"></span>TS</span> <span class=\"_ _8\"></span><span class=\"ls2c\">e<span class=\"_ _89\"> </span></span><span class=\"ls2c\"> </span>cambi <span class=\"_ _b\"></span>ed<span class=\"_ _3\"></span> <span class=\"_ _b\"></span><span class=\"ffc\">IRS <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse<span class=\"ff1\"> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>sia <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo <span class=\"_ _2\"></span>degli <span class=\"_ _b\"></span>strum<span class=\"_ _3\"></span>enti <span class=\"_ _b\"></span>sott<span class=\"_ _3\"></span>ostanti<span class=\"_ _89\"> </span></span></span><span class=\"ffc\"><span class=\"ff1\"> </span></span>che <span class=\"_ _28\"></span>dei <span class=\"_ _28\"> </span>flussi <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>cassa. <span class=\"_ _28\"> </span>Le <span class=\"_ _2b\"> </span>tecniche <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _3\"></span>ione <span class=\"_ _28\"> </span>ap<span class=\"_ _3\"></span>plicate <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>magg<span class=\"_ _3\"></span>ior <span class=\"_ _28\"> </span>freque<span class=\"_ _3\"></span>nza <span class=\"_ _28\"> </span>includono <span class=\"_ _28\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>modelli <span class=\"_ _28\"> </span>di<span class=\"_ _89\"> </span> \u2019forward <span class=\"_ _3\"></span>pricing\u2018 <span class=\"_ _3\"></span>e<span class=\"ff1\"> <span class=\"_ _3\"></span></span>\u2019<span class=\"ffc\">swap</span>\u2019, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>utilizzano <span class=\"_ _3\"></span>i cal<span class=\"_ _3\"></span>coli <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _3\"></span>e. La <span class=\"_ _3\"></span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>analizza <span class=\"_ _3\"></span>gli st<span class=\"_ _3\"></span>rumenti<span class=\"_ _89\"> </span> finanziari valutati al <span class=\"_ _3\"></span><span class=\"ffc\">fair value<span class=\"_ _3\"></span></span> in base a tre d<span class=\"_ _3\"></span>ifferenti livelli di valu<span class=\"_ _3\"></span>tazione.<span class=\"_ _3\"></span> <table class=\"s w41f h249\" id=\"_e623893d-e560-4d59-ab0a-d9e9aba3c983\"><tr><td class=\"c x181 y1589 w19b h30\"><div class=\"t m0 xa h12 y2d9 ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x266 y1589 w19c h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x267 y1589 w19d h30\"><div class=\"t m0 xc5 h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y158a w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Attivit\u00e0 finanziarie </div></td><td class=\"c x268 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x269 y158a w19f h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x265 y158a w1a0 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x267 y158a w19e h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x21f y158a w19f h13\" colspan=\"2\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x184 y158a w1a1 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Livello 3 </div></td></tr><tr><td class=\"c x181 y158b w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x268 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td><td></td><td></td><td class=\"c x267 y158b w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x21f y158b w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158b w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158c w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.291  </div></td><td></td><td class=\"c x267 y158c w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158c w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">750  </div></td><td class=\"c x184 y158c w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158d w19b h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Passivit\u00e0 finanziarie </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y158e w19b h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di negoziazione </div></td><td></td><td class=\"c x269 y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29) </div></td><td></td><td class=\"c x267 y158e w19e h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158e w19f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x184 y158e w1a1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x181 y158f w19b h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Derivati di copertura </div></td><td></td><td class=\"c x269 y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(746) </div></td><td></td><td class=\"c x267 y158f w19e h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x21f y158f w19f h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.232) </div></td><td class=\"c x184 y158f w1a1 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr></table>Il livello 1 di valutazione <span class=\"_ _3\"></span>\u00e8 s<span class=\"_ _3\"></span>tato utilizzato per <span class=\"_ _3\"></span>i titoli av<span class=\"_ _3\"></span>enti valore non sign<span class=\"_ _3\"></span>ificativo. <span class=\"_ _3\"></span> Il <span class=\"_ _8\"></span>livell<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>2 <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>valutazione, <span class=\"_ _f\"></span>utilizzato <span class=\"_ _f\"></span>per <span class=\"_ _8\"></span>gli<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>strument<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>misurati <span class=\"_ _f\"></span>al <span class=\"_ _28\"></span><span class=\"ffc\">fair <span class=\"_ _f\"></span>value</span>, <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>basa <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>parametri,<span class=\"_ _89\"> </span> come <span class=\"_ _3\"></span>bunker, <span class=\"_ _3\"></span><span class=\"ls43\">EU</span>A-E<span class=\"_ _3\"></span>TS, c<span class=\"_ _3\"></span>ambi <span class=\"_ _3\"></span><span class=\"ls22\">e <span class=\"_ _3\"></span></span>tassi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _3\"></span>esse, ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mercati <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>ivi o <span class=\"_ _3\"></span>osservab<span class=\"_ _3\"></span>ili s<span class=\"_ _8\"></span>u c<span class=\"_ _3\"></span>urve di<span class=\"_ _89\"> </span> tassi ufficiali.  <span class=\"ff9\">L\u2019attivit\u00e0 fina<span class=\"_ _3\"></span>nziaria valutata con il livello<span class=\"_ _3\"></span> 2 al 31 dicembre 202<span class=\"_ _3\"></span></span>4 \u00e8 relativa al <span class=\"_ _3\"></span><span class=\"ffc\">fair value</span> positivo<span class=\"_ _89\"> </span>del <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>erivato <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>gli <span class=\"_ _28\"></span>interessi, <span class=\"_ _f\"></span>su<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>cambi <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>bunker/EU<span class=\"_ _3\"></span>A-<span class=\"_ _3\"></span>ETS <span class=\"_ _f\"></span>me<span class=\"_ _3\"></span>ntre <span class=\"_ _f\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>pass<span class=\"_ _3\"></span>ivit\u00e0 <span class=\"_ _28\"></span>valutata<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>il <span class=\"_ _28\"></span>livello <span class=\"_ _f\"></span>2 <span class=\"_ _28\"></span>al <span class=\"_ _f\"></span>31<span class=\"_ _89\"> </span> dicembre 2024 \u00e8 relat<span class=\"_ _3\"></span>iva ai <span class=\"ffc\">fai<span class=\"_ _3\"></span>r value</span> negativi de<span class=\"_ _3\"></span>gli int<span class=\"_ _3\"></span>eressi.<span class=\"_ _89\"> </span> Strumenti non fin<span class=\"_ _3\"></span>anziari<span class=\"_ _89\"> </span> Si <span class=\"_ _2\"></span>segnala <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sussistono strumenti <span class=\"_ _b\"></span>non <span class=\"_ _2\"></span>finanz<span class=\"_ _3\"></span>iari <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"ffc\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dicembre <span class=\"_ _b\"></span><span class=\"ls26\">20<span class=\"_ _3\"></span><span class=\"ls0\">24 <span class=\"_ _2\"></span>rappres<span class=\"_ _3\"></span>entati <span class=\"_ _2\"></span>dalle<span class=\"_ _89\"> </span></span></span></span></span><span class=\"ffc\"><span class=\"ff1\"><span class=\"ls26\"><span class=\"ls0\"><span class=\"_ _3\"></span> </span></span></span></span>attivit\u00e0 biologiche della soc<span class=\"_ _3\"></span>iet\u00e0 produttrice m<span class=\"_ _3\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-670": {
   "value": "NOTA 34. Oper<span class=\"_ _2\"></span>azioni con parti correla<span class=\"_ _2\"></span>te La Societ\u00e0 ed il Gruppo hanno attuato una procedura di condotta relativame<span class=\"_ _3\"></span>nte all\u2019effettuazione<span class=\"_ _3\"></span> di operazioni con <span class=\"_ _8\"></span>parti <span class=\"_ _f\"></span>correlate, <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>persone <span class=\"_ _f\"></span>fisiche, <span class=\"_ _8\"></span>all<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>scopo<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mon<span class=\"_ _3\"></span>itorare <span class=\"_ _8\"></span>e <span class=\"_ _f\"></span>tracciare <span class=\"_ _8\"></span>le <span class=\"_ _f\"></span>informazioni <span class=\"_ _8\"></span>n<span class=\"_ _3\"></span>ecessarie concernenti <span class=\"_ _e\"> </span>o<span class=\"_ _3\"></span>perazioni <span class=\"_ _e\"> </span>tra<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>le <span class=\"_ _25\"> </span>soci<span class=\"_ _3\"></span>et\u00e0 <span class=\"_ _e\"> </span>del <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _25\"> </span>nonch\u00e9 <span class=\"_ _25\"> </span>quelli <span class=\"_ _e\"> </span>i<span class=\"_ _3\"></span>n <span class=\"_ _e\"> </span>cui <span class=\"_ _e\"> </span>a<span class=\"_ _3\"></span>mministratori <span class=\"_ _25\"> </span>e <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>irigenti <span class=\"_ _e\"> </span>dell<span class=\"_ _3\"></span>a Capogruppo abbiano un interesse<span class=\"_ _3\"></span> proprio, al fine del loro controllo ed eventual<span class=\"_ _3\"></span>e autorizzazione. La procedura individua <span class=\"_ _2b\"> </span>i <span class=\"_ _28\"> </span>sogg<span class=\"_ _3\"></span>etti <span class=\"_ _28\"> </span>t<span class=\"_ _3\"></span>enuti <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>riferire <span class=\"_ _2b\"> </span>le <span class=\"_ _28\"> </span>pr<span class=\"_ _3\"></span>edette <span class=\"_ _2b\"> </span>informazioni, <span class=\"_ _2b\"> </span>definisce <span class=\"_ _2b\"> </span>qu<span class=\"_ _8\"></span>ali <span class=\"_ _28\"> </span>o<span class=\"_ _3\"></span>perazioni <span class=\"_ _2b\"> </span>debbono <span class=\"_ _2b\"> </span>divenire oggetto di <span class=\"_ _2\"></span>comunicazione, e fi<span class=\"_ _2\"></span>ssa i <span class=\"_ _2\"></span>termi<span class=\"_ _3\"></span>ni <span class=\"_ _2\"></span>entro<span class=\"_ _3\"></span> cui <span class=\"_ _2\"></span>trasmettere le <span class=\"_ _2\"></span>info<span class=\"_ _3\"></span>rmazioni, precisandone il <span class=\"_ _2\"></span>contenuto. Le principali attivit\u00e0 infragru<span class=\"_ _3\"></span>ppo, regolate a prezzi di mer<span class=\"_ _3\"></span>cato, si sono sviluppate att<span class=\"_ _3\"></span>raverso rapporti contrattu<span class=\"_ _8\"></span>ali che in particolare han<span class=\"_ _3\"></span>no riguardat<span class=\"_ _3\"></span>o:<span class=\"_ _3\"></span> <span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la gestione delle partec<span class=\"_ _3\"></span>ipazioni;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la regolazione dei fluss<span class=\"_ _3\"></span>i finanziari attraverso l<span class=\"_ _3\"></span>a tesoreria a<span class=\"_ _3\"></span>ccentrata e finanziam<span class=\"_ _3\"></span>enti infragru<span class=\"_ _3\"></span>ppo;<span class=\"_ _8\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">la condivisione di serv<span class=\"_ _3\"></span>izi generali, amm<span class=\"_ _3\"></span>inistrativi e leg<span class=\"_ _3\"></span>ali;<span class=\"_ _3\"></span> </span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff9\">l\u2019assistenza relativa ai ser<span class=\"_ _3\"></span>vizi informatici;<span class=\"_ _3\"></span><span class=\"ff1\"> </span></span></span><span class=\"ff10\"> <span class=\"_ _31\"> </span><span class=\"ff1\">accordi di natura comm<span class=\"_ _3\"></span>erciale.<span class=\"_ _3\"></span> </span></span>Risulta <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>essere, <span class=\"_ _28\"> </span>peraltro, <span class=\"_ _28\"> </span>un <span class=\"_ _28\"> </span>rapporto <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>natura <span class=\"_ _28\"> </span>fiscale <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>controllante <span class=\"_ _28\"> </span>Orsero, <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>seguito <span class=\"_ _28\"> </span>dell\u2019opzione esercitata <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>regime <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>consolidat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>nazionale, <span class=\"_ _3\"></span>disciplinato <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>articoli <span class=\"_ _8\"></span>117 e <span class=\"_ _3\"></span>seguenti <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>T.U.I.R<span class=\"_ _3\"></span>., per  quasi <span class=\"_ _20\"> </span>tutte  le  societ\u00e0  italiane  ed  analogo  sistema  \u00e8  stato  attivato <span class=\"_ _20\"> </span>in  Francia  da <span class=\"_ _20\"> </span>parte  di <span class=\"_ _20\"> </span>AZ  France unitamente alle <span class=\"_ _3\"></span>sue societ\u00e0 <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntrollate franc<span class=\"_ _3\"></span>esi<span class=\"_ _3\"></span> e Blam<span class=\"_ _3\"></span>pin S.a.S. <span class=\"_ _3\"></span>con le <span class=\"_ _3\"></span>sue control<span class=\"_ _3\"></span>late<span class=\"_ _3\"></span>. I crediti <span class=\"_ _3\"></span>ed i <span class=\"_ _3\"></span>debiti che sorgono <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>seguito <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _8\"></span>rapporti <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>natura <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _8\"></span>fr<span class=\"_ _3\"></span>uttiferi<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>interessi. <span class=\"_ _8\"></span>Le <span class=\"_ _3\"></span>operazioni<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _3\"></span>societ\u00e0<span class=\"_ _3\"></span> rientranti <span class=\"_ _28\"> </span>nel <span class=\"_ _28\"> </span>peri<span class=\"_ _3\"></span>metro <span class=\"_ _28\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>consolidamento<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"> </span>state <span class=\"_ _28\"> </span>eli<span class=\"_ _3\"></span>minate <span class=\"_ _28\"> </span>nel <span class=\"_ _28\"> </span>b<span class=\"_ _3\"></span>ilancio <span class=\"_ _28\"> </span>co<span class=\"_ _3\"></span>nsolidato <span class=\"_ _28\"> </span>e <span class=\"_ _28\"> </span>non <span class=\"_ _28\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _28\"> </span>state evidenziate. Si <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span>gnala <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>he nel <span class=\"_ _b\"></span>corso dell\u2019esercizio 202<span class=\"ff1\">4 <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>state realizzate <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>perazioni <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>on p<span class=\"_ _2\"></span>art<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>correlat<span class=\"_ _3\"></span>e </span>diverse <span class=\"_ _2c\"> </span>d<span class=\"_ _3\"></span>a <span class=\"_ _2d\"> </span>quelle <span class=\"_ _2c\"> </span>che <span class=\"_ _2d\"> </span>rientrano <span class=\"_ _2d\"> </span>nell\u2019andamento <span class=\"_ _2d\"> </span>ordinario <span class=\"_ _2c\"> </span>d<span class=\"_ _3\"></span>elle <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>Gruppo<span class=\"_ _8\"></span><span class=\"ff1\"> <span class=\"_ _2c\"> </span>ad<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>eccezione </span>dell\u2019acquisizione <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>societ\u00e0 <span class=\"_ _f\"></span>Inmobiliaria <span class=\"_ _8\"></span>Pacu<span class=\"_ _3\"></span>are <span class=\"_ _8\"></span>L<span class=\"_ _3\"></span>imitada<span class=\"_ _3\"></span><span class=\"ff1\">. <span class=\"_ _f\"></span>Si <span class=\"_ _f\"></span>riporta <span class=\"_ _8\"></span>qu<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>il <span class=\"_ _8\"></span>rie<span class=\"_ _3\"></span>pilogo <span class=\"_ _8\"></span>delle <span class=\"_ _f\"></span>voci<span class=\"_ _3\"></span> </span>della <span class=\"_ _2\"></span>situazione <span class=\"_ _2\"></span>patrimonial<span class=\"_ _3\"></span>e-finanz<span class=\"_ _3\"></span>iaria <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _b\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>parti <span class=\"_ _2\"></span>correlate (altre <span class=\"_ _2b\"> </span>da <span class=\"_ _20\"> </span>quelle <span class=\"_ _2b\"> </span>nei <span class=\"_ _2b\"> </span>confro<span class=\"_ _3\"></span>nti <span class=\"_ _2b\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>controllat<span class=\"_ _3\"></span>e <span class=\"_ _2b\"> </span>incluse <span class=\"_ _20\"> </span>nel <span class=\"_ _2b\"> </span>consolidam<span class=\"_ _3\"></span>ento) <span class=\"_ _2b\"> </span>inte<span class=\"_ _3\"></span>rcorse <span class=\"_ _2b\"> </span>nel <span class=\"_ _20\"> </span>202<span class=\"_ _8\"></span>4. <span class=\"_ _20\"> </span>I rapporti  con <span class=\"_ _20\"> </span>le <span class=\"_ _20\"> </span>societ\u00e0  rappresentate  nella  tabella  hanno <span class=\"_ _20\"> </span>natura  essenzialmente  commerciale  legata <span class=\"_ _20\"> </span>agli specifici settori <span class=\"_ _2\"></span>di<span class=\"_ _3\"></span> attivit\u00e0 <span class=\"_ _2\"></span>m<span class=\"_ _3\"></span>entre quelle nei <span class=\"_ _2\"></span>confronti delle parti correlate <span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>ersone fisiche attengono <span class=\"_ _2\"></span>a rapporti di lavoro in essere op<span class=\"_ _3\"></span>pure a co<span class=\"_ _3\"></span>mpensi spettant<span class=\"_ _3\"></span>i in qualit\u00e0 d<span class=\"_ _3\"></span>i amministratori e sinda<span class=\"_ _3\"></span>ci del C<span class=\"_ _3\"></span>dA di Ors<span class=\"_ _3\"></span>ero. <div class=\"gs2d\"><table class=\"s w420 h24a\" id=\"_7dd74adf-1dd4-4047-8c4d-2cfc04ee1a83\"><tr><td></td><td class=\"c x26a y1590 w1a4 h30\"><div class=\"t m0 xce h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Situazione parti correlate al 31 dicembre 2024 </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x26b y1591 w421 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Debiti<span class=\"_ _89\"> </span></div></td><td class=\"c x26c y1592 w422 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Crediti<span class=\"_ _89\"> </span></div></td><td class=\"c x26d y1592 w423 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri crediti ed<span class=\"_ _89\"> </span></div></td><td class=\"c x26e y1591 w424 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y1593 w1a5 h142\"><div class=\"t m0 xa h12 y7f8 ff3 fs7 fc2 sc0 ls0 ws0\">Dati in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x26b y1270 w425 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">commerciali<span class=\"_ _89\"> </span></div></td><td class=\"c x26c y126f w425 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">commerciali</div></td><td class=\"c x26d y126f w426 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">altre attivit\u00e0<span class=\"_ _89\"> </span></div></td><td class=\"c x26e y1270 w427 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">correnti<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x26d y1594 w427 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">correnti<span class=\"_ _89\"> </span></div></td><td></td></tr><tr><td class=\"c x181 y1595 w1a5 h13\"><div class=\"t m0 xa h14 y82 ffd fs7 fc4 sc0 ls0 ws0\">Societ\u00e0 collegate </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1596 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Mo\u00f1o Azul S.A. </div></td><td class=\"c x23f y1596 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x26f y1596 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">648  </div></td><td class=\"c x233 y1596 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y1596 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1597 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Bonaoro S.L. </div></td><td class=\"c x23f y1597 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">283  </div></td><td class=\"c x26f y1597 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">23  </div></td><td class=\"c x233 y1597 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y1597 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1598 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decofruit S.L. </div></td><td class=\"c x23f y1598 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">54  </div></td><td class=\"c x26f y1598 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">5 <span class=\"ls0\"> </span></div></td><td class=\"c x233 y1598 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y1598 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y1599 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fruport S.A. </div></td><td class=\"c x23f y1599 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">602  </div></td><td class=\"c x26f y1599 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">10  </div></td><td class=\"c x233 y1599 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y1599 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y159a w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Agricola Azzurra S.r.l. </div></td><td class=\"c x23f y159a w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.435  </div></td><td class=\"c x26f y159a w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">138  </div></td><td class=\"c x233 y159a w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y159a w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y159b w1a5 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Rapporto vs collegate </div></td><td class=\"c x23f y159b w1a8 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.374  </div></td><td class=\"c x26f y159b w1a6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">823  </div></td><td class=\"c x233 y159b w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x270 y159b w1a9 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y159c w1a5 h13\"><div class=\"t m0 xa h14 y82 ffd fs7 fc4 sc0 ls0 ws0\">Parti correlate </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y159d w1a5 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Nuova Beni Imm.ri </div></td><td class=\"c x23f y159d w1a8 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls29 ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x26f y159d w1a6 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls49 ws0\">46 <span class=\"ls0\"> </span></div></td><td class=\"c x233 y159d w1a7 h15\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y159d w1a9 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y159e w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Argentina S.r.l. </div></td><td></td><td class=\"c x26f y159e w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">15  </div></td><td class=\"c x233 y159e w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls2a ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x270 y159e w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y159f w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fif Holding S.p.A. </div></td><td></td><td class=\"c x26f y159f w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">69 <span class=\"ls0\"> </span></div></td><td class=\"c x233 y159f w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls4c ws0\">2 <span class=\"ls0\"> </span></div></td><td class=\"c x270 y159f w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y15a0 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Trasp Frigo solocanarias </div></td><td class=\"c x23f y15a0 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">100  </div></td><td class=\"c x26f y15a0 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y15a0 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y15a0 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y15a1 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rocket Logistica SL </div></td><td class=\"c x23f y15a1 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">86  </div></td><td class=\"c x26f y15a1 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y15a1 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y15a1 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y15a2 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fersotrans </div></td><td class=\"c x23f y15a2 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">95  </div></td><td class=\"c x26f y15a2 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">6 <span class=\"ls0\"> </span></div></td><td class=\"c x233 y15a2 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y15a2 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x181 y15a3 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Parti correlate persone fisiche </div></td><td class=\"c x23f y15a3 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x26f y15a3 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x233 y15a3 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x270 y15a3 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.419  </div></td></tr><tr><td class=\"c x181 y15a4 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Rapporto vs correlate </div></td><td class=\"c x23f y15a4 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">288  </div></td><td class=\"c x26f y15a4 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">135  </div></td><td class=\"c x233 y15a4 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls81 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x270 y15a4 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.419  </div></td></tr><tr><td class=\"c x181 y15a5 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Totale collegate-correlate </div></td><td class=\"c x23f y15a5 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">2.662  </div></td><td class=\"c x26f y15a5 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">958  </div></td><td class=\"c x233 y15a5 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls81 ws0\">3 <span class=\"ls0\"> </span></div></td><td class=\"c x270 y15a5 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.419  </div></td></tr><tr><td class=\"c x181 y15a6 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Voce di bilancio </div></td><td class=\"c x23f y15a6 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">174.132  </div></td><td class=\"c x26f y15a6 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">154.354  </div></td><td class=\"c x233 y15a6 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">16.697  </div></td><td class=\"c x270 y15a6 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">28.021  </div></td></tr><tr><td class=\"c x181 y15a7 w1a5 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">% su voce di bilancio </div></td><td class=\"c x23f y15a7 w1a8 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1,5% </div></td><td class=\"c x26f y15a7 w1a6 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 lsa7 ws0\">0,6%<span class=\"ls0\"> </span></div></td><td class=\"c x233 y15a7 w1a7 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 lsa7 ws0\">0,0%<span class=\"ls0\"> </span></div></td><td class=\"c x270 y15a7 w1a9 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5,1% </div></td></tr></table></div><table class=\"s w428 h24b\" id=\"_b7ef5142-8e80-4c1f-8c22-ad4084d62c70\"><tr><td class=\"c x272 y15a8 w1ab h16f\"><div class=\"t m0 xa h12 ya0d ff3 fs7 fc2 sc0 ls0 ws0\">Dati in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x273 y15a9 w429 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Ricavi<span class=\"_ _89\"> </span></div></td><td class=\"c x274 y15a9 w42a h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Ricavi diversi e</div></td><td class=\"c x275 y15a9 w42b h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Altri ricavi</div></td><td class=\"c x276 y15a9 w42c h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Costi<span class=\"_ _89\"> </span></div></td><td class=\"c x277 y15a9 w42d h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Costi spese<span class=\"_ _89\"> </span></div></td></tr><tr><td></td><td class=\"c x273 y15aa w425 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">commerciali</div></td><td class=\"c x274 y15aa w42e h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">recupero costi *</div></td><td class=\"c x275 y15aa w2d0 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">e oneri<span class=\"_ _89\"> </span></div></td><td class=\"c x276 y15aa w42f h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">commerciali *</div></td><td class=\"c x277 y15aa w430 h1e7\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">generali<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x272 y15ab w1ab h13\"><div class=\"t m0 xa h14 y80 ffd fs7 fc4 sc0 ls0 ws0\">Societ\u00e0 collegate </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x272 y15ac w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Mo\u00f1o Azul S.A. </div></td><td class=\"c x278 y15ac w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">101  </div></td><td class=\"c x279 y15ac w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15ac w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27b y15ac w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(954) </div></td><td class=\"c x27c y15ac w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15ad w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Citrumed S.A. </div></td><td class=\"c x278 y15ad w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x279 y15ad w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">115  </div></td><td class=\"c x27a y15ad w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27b y15ad w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.236) </div></td><td class=\"c x27c y15ad w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15ae w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Bonaoro S.L. </div></td><td class=\"c x278 y15ae w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">546  </div></td><td class=\"c x279 y15ae w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15ae w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x27b y15ae w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.663) </div></td><td class=\"c x27c y15ae w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(18) </div></td></tr><tr><td class=\"c x272 y15af w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Decofruit S.L. </div></td><td class=\"c x278 y15af w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x279 y15af w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15af w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">12  </div></td><td class=\"c x27b y15af w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(448) </div></td><td class=\"c x27c y15af w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15b0 w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fruport S.A. </div></td><td class=\"c x278 y15b0 w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">23  </div></td><td class=\"c x279 y15b0 w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15b0 w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27b y15b0 w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(3.777) </div></td><td class=\"c x27c y15b0 w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(11) </div></td></tr><tr><td class=\"c x272 y15b1 w1ab h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Agricola Azzurra S.r.l. </div></td><td class=\"c x278 y15b1 w1ac h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">189  </div></td><td class=\"c x279 y15b1 w1ad h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">152  </div></td><td class=\"c x27a y15b1 w117 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x27b y15b1 w1ae h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(13.602) </div></td><td class=\"c x27c y15b1 w1af h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15b2 w1ab h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Rapporto vs collegate </div></td><td class=\"c x278 y15b2 w1ac h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">859  </div></td><td class=\"c x279 y15b2 w1ad h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">267  </div></td><td class=\"c x27a y15b2 w117 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">31  </div></td><td class=\"c x27b y15b2 w1ae h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(21.680) </div></td><td class=\"c x27c y15b2 w1af h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(29) </div></td></tr><tr><td class=\"c x272 y15b3 w1ab h13\"><div class=\"t m0 xa h14 y82 ffd fs7 fc4 sc0 ls0 ws0\">Parti correlate </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x272 y15b4 w1ab h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Nuova Beni Imm.ri </div></td><td class=\"c x278 y15b4 w1ac h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">6 <span class=\"ls0\"> </span></div></td><td class=\"c x279 y15b4 w1ad h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15b4 w117 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(29)  </div></td><td class=\"c x27b y15b4 w1ae h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x272 y15b5 w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Argentina S.r.l. </div></td><td class=\"c x278 y15b5 w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls2a ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x279 y15b5 w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15b5 w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27b y15b5 w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27c y15b5 w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15b6 w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fif Holding S.p.A. </div></td><td class=\"c x278 y15b6 w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">17  </div></td><td class=\"c x279 y15b6 w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15b6 w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27b y15b6 w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27c y15b6 w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15b7 w1ab h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">Trasp Frigo solocanarias </div></td><td class=\"c x278 y15b7 w1ac h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x279 y15b7 w1ad h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x27a y15b7 w117 h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27b y15b7 w1ae h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">(989) </div></td><td class=\"c x27c y15b7 w1af h13\"><div class=\"t m0 xa h14 y80 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15b8 w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Rocket Logistica SL </div></td><td class=\"c x278 y15b8 w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls2a ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x279 y15b8 w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15b8 w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27b y15b8 w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.260) </div></td><td class=\"c x27c y15b8 w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15b9 w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Grupo Fern\u00e1ndez </div></td><td class=\"c x278 y15b9 w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x279 y15b9 w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15b9 w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">32  </div></td><td class=\"c x27b y15b9 w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27c y15b9 w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(258) </div></td></tr><tr><td class=\"c x272 y15ba w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fersotrans </div></td><td class=\"c x278 y15ba w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x279 y15ba w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15ba w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x27b y15ba w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.095) </div></td><td class=\"c x27c y15ba w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x272 y15bb w1ab h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Parti correlate persone fisiche </div></td><td class=\"c x278 y15bb w1ac h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x279 y15bb w1ad h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27a y15bb w117 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(1.478) </div></td><td class=\"c x27b y15bb w1ae h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x27c y15bb w1af h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(2.810) </div></td></tr><tr><td class=\"c x272 y15bc w1ab h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Rapporto vs correlate </div></td><td class=\"c x278 y15bc w1ac h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls80 ws0\">25 <span class=\"ls0\"> </span></div></td><td class=\"c x279 y15bc w1ad h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">- </div></td><td class=\"c x27a y15bc w117 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.4<span class=\"ls4b\">66</span>) </div></td><td class=\"c x27b y15bc w1b0 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(3.344) </div></td><td class=\"c x27c y15bc w92 h13\"><div class=\"t m0 x77 h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(3.068) </div></td></tr><tr><td class=\"c x272 y15bd w1ab h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Totale collegate-correlate </div></td><td class=\"c x278 y15bd w1ac h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls12 ws0\">884 <span class=\"ls0\"> </span></div></td><td class=\"c x279 y15bd w1ad h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">267  </div></td><td class=\"c x27a y15bd w117 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(1.4<span class=\"ls81\">35</span>) </div></td><td class=\"c x27b y15bd w1b0 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(25.024) </div></td><td class=\"c x27c y15bd w92 h13\"><div class=\"t m0 x77 h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">(3.097) </div></td></tr><tr><td class=\"c x272 y15be w1ab h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Voce di bilancio </div></td><td class=\"c x278 y15be w1ac h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1.571.270  </div></td><td class=\"c x279 y15be w1ad h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.424.362) </div></td><td class=\"c x27a y15be w117 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(3.751) </div></td><td class=\"c x27b y15be w1ae h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(1.424.362) </div></td><td class=\"c x27c y15be w1af h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(99.139) </div></td></tr><tr><td class=\"c x272 y15bf w1ab h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">% su voce di bilancio </div></td><td class=\"c x278 y15bf w1ac h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">0,1% </div></td><td class=\"c x279 y15bf w1ad h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 lsa7 ws0\">0,0%<span class=\"ls0\"> </span></div></td><td class=\"c x27a y15bf w117 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">38,3% </div></td><td class=\"c x27b y15bf w1ae h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">1,76% </div></td><td class=\"c x27c y15bf w1af h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">3,1% </div></td></tr></table>*All\u2019interno del costo<span class=\"_ _3\"></span> del venduto<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _8\"></span><span class=\"ff9\">segnala <span class=\"_ _8\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201cAltri <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>altre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>correnti\u201d <span class=\"_ _8\"></span>comprende <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>8.000 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>verso </span>Argentina S.r.l. intera<span class=\"_ _3\"></span>mente svalutat<span class=\"_ _3\"></span>i. I rapporti con le<span class=\"_ _3\"></span> parti correlate sono re<span class=\"_ _3\"></span>golati da appositi contratt<span class=\"_ _3\"></span>i le cui condizioni sono in l<span class=\"_ _3\"></span>inea con quelle d<span class=\"_ _3\"></span>i mercato.<span class=\"_ _3\"></span>  Si <span class=\"_ _2b\"> </span>segnala <span class=\"_ _20\"> </span>come <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>rapporti<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>con <span class=\"_ _2b\"> </span>le <span class=\"_ _20\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>collegate<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>e <span class=\"_ _20\"> </span>correlate <span class=\"_ _2b\"> </span>indicate <span class=\"_ _20\"> </span>in <span class=\"_ _28\"> </span>tab<span class=\"_ _3\"></span>ella <span class=\"_ _20\"> </span>attengano <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>rap<span class=\"_ _3\"></span>porti <span class=\"_ _2b\"> </span>di fornitura <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>prodotti <span class=\"_ _f\"></span>ortofr<span class=\"_ _3\"></span>utticoli <span class=\"_ _f\"></span>(Agricola <span class=\"_ _f\"></span>Azzurra, <span class=\"_ _28\"></span>Bonaoro, <span class=\"_ _f\"></span>Citrumed, <span class=\"_ _f\"></span>Mo<span class=\"_ _8\"></span>\u00f1o <span class=\"_ _f\"></span>Azul) <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>servizi <span class=\"_ _f\"></span>(Fruport<span class=\"_ _3\"></span>, Nuova <span class=\"_ _b\"></span>Ben<span class=\"_ _3\"></span>i <span class=\"_ _b\"></span>Immobilia<span class=\"_ _3\"></span>ri, <span class=\"_ _b\"></span>Fe<span class=\"_ _3\"></span>rsotrans, <span class=\"_ _2\"></span>Grupo <span class=\"_ _b\"></span>F<span class=\"_ _3\"></span>ern<span class=\"_ _3\"></span>\u00e1ndez, <span class=\"_ _2\"></span>Trans<span class=\"_ _3\"></span>p <span class=\"_ _b\"></span>Frigo <span class=\"_ _2\"></span>Solocanarias<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>Rocket <span class=\"_ _b\"></span>Lo<span class=\"_ _3\"></span>gistica) <span class=\"_ _2\"></span>per <span class=\"_ _b\"></span>citare<span class=\"_ _3\"></span> i principali.  <span class=\"_ _3\"></span> I  costi  nei <span class=\"_ _20\"> </span>confronti  delle  parti  correlate  persone  fisiche  sono  come  detto  relativi <span class=\"_ _20\"> </span>a  compensi  di  lavoro dipendente <span class=\"_ _28\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>amministratore <span class=\"_ _28\"> </span>oppure <span class=\"_ _28\"></span>sindaco <span class=\"_ _28\"></span>del <span class=\"_ _f\"></span>Consi<span class=\"_ _3\"></span>glio <span class=\"_ _28\"></span>di <span class=\"_ _f\"></span>Amm<span class=\"_ _3\"></span>inistrazione <span class=\"_ _28\"> </span>della <span class=\"_ _28\"> </span>Capogruppo <span class=\"_ _28\"> </span>cui <span class=\"_ _28\"></span>si aggiungono <span class=\"_ _28\"></span>euro <span class=\"_ _f\"></span>1.47<span class=\"_ _3\"></span>8 <span class=\"_ _28\"></span>migliaia <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>ronte <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>premialit\u00e0 <span class=\"_ _f\"></span>MBO/L<span class=\"_ _3\"></span>TI <span class=\"_ _f\"></span>ricom<span class=\"_ _3\"></span>presa <span class=\"_ _28\"></span>nella <span class=\"_ _f\"></span>voce <span class=\"_ _28\"></span>Altri <span class=\"_ _f\"></span>ricav<span class=\"_ _3\"></span>i/costi operativi (parte non ricorr<span class=\"_ _3\"></span>enti).<span class=\"_ _3\"></span> Per  ulteriori  dettagli  s<span class=\"_ _3\"></span>i  rimanda <span class=\"_ _e\"> </span><span class=\"ff9\">all\u2019Allegato<span class=\"_ _3\"></span>  2  \u201cSchemi  d<span class=\"_ _3\"></span>i  bilancio  espost<span class=\"_ _3\"></span>i  in  base  alla  d<span class=\"_ _3\"></span>elibera  Conso<span class=\"_ _3\"></span>b </span>15519/2006\u201d",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-672": {
   "value": "NOTA 35. Paga<span class=\"_ _2\"></span>menti basati su<span class=\"_ _2\"></span> azioni<span class=\"_ _89\"> </span>Con <span class=\"_ _3\"></span>riferime<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>all\u2019eserc<span class=\"_ _3\"></span>izio <span class=\"_ _8\"></span>202<span class=\"ff1\">4 <span class=\"_ _8\"></span>la <span class=\"_ _3\"></span>premial<span class=\"_ _3\"></span>it\u00e0 <span class=\"_ _3\"></span>matur<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>Top <span class=\"_ _3\"></span>Mana<span class=\"_ _3\"></span>gement <span class=\"_ _8\"></span>rappresenta <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _8\"></span>euro<span class=\"_ _89\"> </span></span>2.241 <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>sudd<span class=\"_ _3\"></span>iviso <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"> </span>1.053<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>pe<span class=\"_ _3\"></span>r <span class=\"_ _28\"> </span>MBO <span class=\"_ _28\"> </span>(com<span class=\"_ _3\"></span>ponente <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>premio <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ve<span class=\"_ _3\"></span>rr\u00e0 <span class=\"_ _28\"> </span>pagata <span class=\"_ _28\"> </span>a <span class=\"_ _2b\"> </span>valle<span class=\"_ _89\"> </span>dell\u2019approvazione <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>bila<span class=\"_ _3\"></span>ncio <span class=\"_ _28\"> </span>202<span class=\"_ _3\"></span><span class=\"ff1\">4), <span class=\"_ _28\"> </span>euro <span class=\"_ _28\"> </span>1.139<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>migliaia <span class=\"_ _28\"> </span>legat<span class=\"_ _3\"></span>i <span class=\"_ _28\"></span>al <span class=\"_ _28\"> </span>Piano <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>Performance <span class=\"_ _28\"> </span>Shar<span class=\"_ _3\"></span>e <span class=\"_ _28\"> </span>2023<span class=\"_ _3\"></span>-2025<span class=\"_ _89\"> </span></span>(valorizzando le azioni <span class=\"_ _2\"></span>asse<span class=\"_ _3\"></span>gnate al fair value alla data <span class=\"_ _2\"></span>di assegnazione) ed euro <span class=\"ls28\">48</span> migliaia <span class=\"_ _2\"></span>quale componente<span class=\"_ _89\"> </span>di <span class=\"ffc\">dividend equiva<span class=\"_ _3\"></span>lent</span> sem<span class=\"_ _3\"></span>pre in accordo al Piano di P<span class=\"_ _3\"></span>erformance S<span class=\"_ _3\"></span>hare . Come <span class=\"_ _3\"></span>sopra <span class=\"_ _3\"></span>riportato<span class=\"_ _3\"></span>, con<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>riferimento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>all\u2019esercizio <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span><span class=\"ff1\">4 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>iscritto <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>39 <span class=\"_ _3\"></span>migliaia<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>egato<span class=\"_ _89\"> </span></span>al <span class=\"_ _27\"> </span>P<span class=\"_ _3\"></span>iano <span class=\"_ _27\"> </span>di <span class=\"_ _2e\"> </span>Performanc<span class=\"_ _3\"></span>e <span class=\"_ _2e\"> </span>Share <span class=\"_ _27\"> </span>2<span class=\"_ _3\"></span>023-<span class=\"_ _3\"></span><span class=\"ff9\">2025 <span class=\"_ _2e\"> </span>in <span class=\"_ _2e\"> </span>quanto <span class=\"_ _2e\"> </span>l\u2019obiettivo <span class=\"_ _2e\"> </span>per <span class=\"_ _2e\"> </span>l\u2019anno <span class=\"_ _2e\"> </span>202</span>4 <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _27\"> </span>stat<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>ragg<span class=\"_ _3\"></span>iunto,<span class=\"_ _89\"> </span>determinando <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>l\u2019ass<span class=\"_ _3\"></span>egnazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>n. <span class=\"_ _b\"></span>9<span class=\"_ _3\"></span><span class=\"ff1\">6.858<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>azioni, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>consegna <span class=\"_ _2\"></span>avverr\u00e0 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ti<span class=\"_ _3\"></span>tolo <span class=\"_ _2\"></span>gratuito <span class=\"_ _2\"></span>entro <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>giorni<span class=\"_ _89\"> </span></span>di borsa <span class=\"_ _2\"></span>aperta dalla <span class=\"_ _2\"></span>dat<span class=\"_ _3\"></span>a di <span class=\"_ _2\"></span>attribuzione dell\u2019ultima tranche <span class=\"_ _2\"></span>del Piano, <span class=\"_ _2\"></span>ed in <span class=\"_ _2\"></span>o<span class=\"_ _3\"></span>gni<span class=\"_ _3\"></span><span class=\"ff1\"> caso entro <span class=\"_ _2\"></span>e non <span class=\"_ _2\"></span>oltre la <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ata<span class=\"_ _89\"> </span></span>di <span class=\"_ _8\"></span>Assemb<span class=\"_ _3\"></span>lea <span class=\"_ _f\"></span>di <span class=\"_ _8\"></span>Orsero<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>chiamata <span class=\"_ _f\"></span>ad <span class=\"_ _8\"></span>approvar<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _f\"></span>bilancio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>esercizio <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>hiuso <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _f\"></span>2025. <span class=\"_ _f\"></span>Il <span class=\"_ _f\"></span>valore<span class=\"_ _89\"> </span>sopra indicato rappresenta <span class=\"_ _3\"></span>il fair value, in confor<span class=\"_ _3\"></span>mit\u00e0 all\u2019IFRS 2, alla dat<span class=\"_ _3\"></span>a di assegnazione, determ<span class=\"_ _3\"></span>inato da un<span class=\"_ _89\"> </span>con<span class=\"ls0\">sulente esterno, <span class=\"_ _3\"></span>pari a <span class=\"_ _3\"></span>11,8984 <span class=\"_ _3\"></span>per azioni senza <span class=\"_ _3\"></span>lock<span class=\"_ _3\"></span>-up ed euro<span class=\"_ _3\"></span> 11,3804 <span class=\"_ _3\"></span>per az<span class=\"_ _3\"></span>ioni con lo<span class=\"_ _3\"></span>ck-up<span class=\"_ _3\"></span>. Si segnal<span class=\"_ _3\"></span>a<span class=\"_ _89\"> </span></span>come <span class=\"_ _3\"></span>dette <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>sia<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _8\"></span>possesso d<span class=\"_ _3\"></span>ella <span class=\"_ _3\"></span>societ\u00e0<span class=\"_ _3\"></span>, c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>dest<span class=\"_ _3\"></span>inato <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>detenute <span class=\"_ _8\"></span>proprio <span class=\"_ _3\"></span>per<span class=\"_ _89\"> </span>detto <span class=\"_ _f\"></span>piano. <span class=\"_ _8\"></span>Relativame<span class=\"_ _3\"></span>nte <span class=\"_ _f\"></span>ai <span class=\"_ _8\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>legat<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>al <span class=\"_ _8\"></span>Piano <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Performance <span class=\"_ _f\"></span>Share <span class=\"_ _8\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>stata <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>reata <span class=\"_ _f\"></span>una <span class=\"_ _8\"></span>riserva <span class=\"_ _f\"></span>specifica<span class=\"_ _89\"> </span>all\u2019interno del patr<span class=\"_ _3\"></span>imonio nett<span class=\"_ _3\"></span><span class=\"ff1\">o. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-671": {
   "value": "NOTA 36. Dipen<span class=\"_ _2\"></span>denti Nella seguente tabella s<span class=\"_ _3\"></span>i espone <span class=\"_ _3\"></span>il numero dei dipe<span class=\"_ _3\"></span>ndenti <span class=\"_ _3\"></span>al 31 dicemb<span class=\"_ _3\"></span>re <span class=\"ls26\">20<span class=\"_ _3\"></span></span>24 e 2023.<span class=\"_ _3\"></span> <table class=\"s w37c h24c\" id=\"_fe205b41-9ba0-431e-baa5-8f8fade431e4\"><tr><td></td><td class=\"c x20c y15c0 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x182 y15c0 w152 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x20d y15c0 w153 h30\"><div class=\"t m0 xa h12 y2d9 ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y15c1 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Settore Distribuzione </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y15c2 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Numero dipendenti </div></td><td class=\"c x20c y15c2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.972  </div></td><td class=\"c x182 y15c2 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1.868  </div></td><td class=\"c x20d y15c2 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">104  </div></td></tr><tr><td class=\"c x181 y15c3 w154 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Settore Shipping </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y1460 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Numero dipendenti </div></td><td class=\"c x20c y1460 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">147 </div></td><td class=\"c x182 y1460 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">147  </div></td><td class=\"c x20d y1460 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x181 y15c4 w154 h15\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Settore Holding &amp; Servizi </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x181 y15c5 w154 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Numero dipendenti </div></td><td class=\"c x20c y15c5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">89  </div></td><td class=\"c x182 y15c5 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">84  </div></td><td class=\"c x20d y15c5 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls4b ws0\">5 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y15c6 w154 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">Numero dipendenti </div></td><td class=\"c x20c y15c6 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">2.208  </div></td><td class=\"c x182 y15c6 w152 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">2.099  </div></td><td class=\"c x20d y15c6 w153 h13\"><div class=\"t m0 xa h14 y80 ff6 fs7 fc4 sc0 ls0 ws0\">109  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-673": {
   "value": "NOTA <span class=\"_ _1e\"> </span>37. <span class=\"_ _9\"> </span>Garanzie <span class=\"_ _1e\"> </span>prestate, <span class=\"_ _9\"> </span>impegni <span class=\"_ _1e\"> </span>ed <span class=\"_ _1e\"> </span>altre <span class=\"_ _9\"> </span>passivit\u00e0<span class=\"_ _89\"> </span>potenziali<span class=\"_ _89\"> </span>Le garanzie prestate dal<span class=\"_ _3\"></span>la Societ\u00e0 s<span class=\"_ _3\"></span>ono composte co<span class=\"_ _3\"></span>me segue:<table class=\"s w3ef h24d\" id=\"_2ba9ff6e-7a28-4511-94ba-e0d249ae64a3\"><tr><td class=\"c x181 y15c7 wa h171\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y15c7 w152 h171\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y15c7 w152 h171\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">31.12.202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1bb y15c7 w153 h171\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls0 ws0\">Variazione </div></td></tr><tr><td class=\"c x181 y15c8 wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Fidejussioni prestate nell'interesse del Gruppo </div></td><td class=\"c x1d9 y15c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.575  </div></td><td class=\"c x1e6 y15c8 w152 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">3.580  </div></td><td class=\"c x1bb y15c8 w153 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">(5) </div></td></tr><tr><td class=\"c x181 y15c9 wa h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">Fidejussioni prestate nell'interesse di Terzi </div></td><td class=\"c x1d9 y15c9 w152 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">2.250  </div></td><td class=\"c x1e6 y15c9 w152 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">2.656  </div></td><td class=\"c x1bb y15c9 w153 h15\"><div class=\"t m0 xa h14 y9ce ff1 fs7 fc0 sc0 ls0 ws0\">(405) </div></td></tr><tr><td class=\"c x181 y15ca wa h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">Fidejussioni totali </div></td><td class=\"c x1d9 y15ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">5.825  </div></td><td class=\"c x1e6 y15ca w152 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">6.236  </div></td><td class=\"c x1bb y15ca w153 h13\"><div class=\"t m0 xa h14 y82 ff6 fs7 fc4 sc0 ls0 ws0\">(<span class=\"lsa8\">411</span>) </div></td></tr></table>Rispetto <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>chiusura <span class=\"_ _e\"> </span>dell\u2019eserc<span class=\"_ _3\"></span>izio <span class=\"_ _e\"> </span>precedente <span class=\"_ _e\"> </span>si <span class=\"_ _e\"> </span>e<span class=\"_ _3\"></span>videnzia <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>decremento <span class=\"_ _e\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _e\"> </span>euro <span class=\"_ _25\"> </span><span class=\"ff1\">41<span class=\"_ _3\"></span>1 <span class=\"_ _e\"> </span>migliaia <span class=\"_ _e\"> </span>legato<span class=\"_ _89\"> </span></span>essenzialmente dall\u2019est<span class=\"_ _3\"></span>inzione di ga<span class=\"_ _3\"></span>ranzie prestat<span class=\"_ _3\"></span>e a favore di terz<span class=\"_ _3\"></span>i fornitori del Gr<span class=\"_ _3\"></span>uppo.<span class=\"_ _89\"> </span>Non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onoscenza <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ell\u2019esistenza <span class=\"_ _8\"></span>di <span class=\"_ _3\"></span>ulterior<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>contenziosi <span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>proced<span class=\"_ _3\"></span>imenti <span class=\"_ _3\"></span>susc<span class=\"_ _3\"></span>ettibili <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>avere <span class=\"_ _8\"></span>ripercussioni<span class=\"_ _89\"> </span>sulla <span class=\"_ _f\"></span>situazione <span class=\"_ _8\"></span>economica<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _8\"></span>finanziaria <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gruppo <span class=\"_ _8\"></span>t<span class=\"_ _3\"></span>ranne <span class=\"_ _8\"></span>ad<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>escl<span class=\"_ _3\"></span>usione <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>descritto <span class=\"_ _8\"></span>nella <span class=\"_ _f\"></span>presente<span class=\"_ _89\"> </span>relazione finanziaria<span class=\"_ _3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-674": {
   "value": "NOTA <span class=\"_ _35\"> </span>38. <span class=\"_ _3c\"> </span>Compensi <span class=\"_ _35\"> </span>spettanti <span class=\"_ _3c\"> </span><span class=\"ls47\">ad</span> <span class=\"_ _3c\"> </span>amministra<span class=\"_ _2\"></span>tori, <span class=\"_ _3c\"> </span>collegio<span class=\"_ _89\"> </span>sindacale<span class=\"_ _89\"> </span>Nella <span class=\"_ _28\"></span>seguente <span class=\"_ _f\"></span>tabell<span class=\"_ _3\"></span>a <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _f\"></span>es<span class=\"_ _3\"></span>posto <span class=\"_ _28\"></span>il <span class=\"_ _f\"></span>dettaglio<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>ei <span class=\"_ _28\"></span>compensi <span class=\"_ _28\"></span>spettanti <span class=\"_ _f\"></span>ai <span class=\"_ _28\"> </span>componenti <span class=\"_ _28\"></span>degli <span class=\"_ _f\"></span>or<span class=\"_ _3\"></span>gani <span class=\"_ _28\"></span>societari <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _89\"> </span>Orsero S.p.A. perc<span class=\"_ _3\"></span>epiti nel 2024<span class=\"_ _3\"></span>.<table class=\"s w431 h24e\" id=\"_adbbcb79-c96e-4d45-80e3-ef6ac908345c\"><tr><td class=\"c x181 y15cb wa h11\"><div class=\"t m0 xa h12 y7e ff3 fs7 fc2 sc0 ls0 ws0\">Valori in migliaia \u20ac<span class=\"ff4\"> </span></div></td><td class=\"c x1d9 y15cb w25 h11\"><div class=\"t m0 xa h12 y7e ff4 fs7 fc2 sc0 ls11 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 y15cc wa h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Compensi Amministratori </div></td><td class=\"c x1d9 y15cc w25 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">5<span class=\"ls4c\">23</span> </div></td></tr><tr><td class=\"c x181 y149b wa h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Collegio sindacale </div></td><td class=\"c x1d9 y149b w25 h15\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls48 ws0\">99<span class=\"ls0\"> </span></div></td></tr></table>Si <span class=\"_ _e\"> </span>precisa <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span><span class=\"ff9\">all\u2019i<span class=\"_ _3\"></span>nterno <span class=\"_ _e\"> </span>dell\u2019importo <span class=\"_ _e\"> </span>\u201c<span class=\"_ _3\"></span>Compensi <span class=\"_ _e\"> </span>A<span class=\"_ _3\"></span>mministratori\u201d <span class=\"_ _e\"> </span>so<span class=\"_ _3\"></span>no <span class=\"_ _e\"> </span>compresi <span class=\"_ _e\"> </span>euro <span class=\"_ _e\"> </span>46 <span class=\"_ _e\"> </span>m<span class=\"_ _3\"></span>igliaia <span class=\"_ _e\"> </span>per<span class=\"_ _89\"> </span></span>contributi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-675": {
   "value": "NOTA 39. Fatti <span class=\"_ _2\"></span>di rilievo intervenuti do<span class=\"_ _2\"></span>po il 31 dicembre 2024 Alla <span class=\"_ _8\"></span>dat<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>della <span class=\"_ _f\"></span>Relazione <span class=\"_ _8\"></span>Finanziaria <span class=\"_ _8\"></span>Annuale <span class=\"_ _f\"></span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>Orse<span class=\"_ _3\"></span>ro <span class=\"_ _8\"></span>non <span class=\"_ _f\"></span>si <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>evi<span class=\"_ _3\"></span>denziati <span class=\"_ _8\"></span>eventi <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>rilevanza<span class=\"_ _89\"> </span>particolare a livello di atti<span class=\"_ _3\"></span>vit\u00e0 operativa. Con <span class=\"_ _3\"></span>rif<span class=\"_ _3\"></span>erimento <span class=\"_ _8\"></span>alle <span class=\"_ _3\"></span>ult<span class=\"_ _3\"></span>ime <span class=\"_ _8\"></span>evoluzioni <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ella <span class=\"_ _8\"></span>situazione <span class=\"_ _8\"></span>geopolitica <span class=\"_ _8\"></span>internazionale <span class=\"_ _8\"></span>il <span class=\"_ _3\"></span>Mana<span class=\"_ _3\"></span>gement <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _89\"> </span>continua  a <span class=\"_ _20\"> </span>monitorarne  gli <span class=\"_ _2b\"> </span>svilu<span class=\"_ _3\"></span>ppi  con <span class=\"_ _20\"> </span>l\u2019obiettivo <span class=\"_ _20\"> </span>di  mantenere  effi<span class=\"_ _2\"></span>ci<span class=\"_ _3\"></span>ente  la <span class=\"_ _20\"> </span>propria <span class=\"_ _20\"> </span>catena  logistica <span class=\"_ _20\"> </span>di<span class=\"_ _89\"> </span>importazione e distribuzion<span class=\"_ _3\"></span>e, preservandone l\u2019eco<span class=\"_ _3\"></span>nomic<span class=\"_ _3\"></span>it\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-676": {
   "value": "ALLEGATO 1. <span class=\"ff3\">In<span class=\"_ _2\"></span>formazioni ai sensi de<span class=\"_ _2\"></span>ll\u2019art. 149 duodecies d<span class=\"_ _2\"></span>el </span>Regolamento <span class=\"_ _2\"></span>Emittenti Consob Il <span class=\"_ _8\"></span>seguente <span class=\"_ _8\"></span>pros<span class=\"_ _3\"></span>petto, <span class=\"_ _8\"></span>redatt<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _8\"></span>dell\u2019art.149<span class=\"_ _8\"></span><span class=\"ff1\">-duodecies <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Regolamento<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Emittenti <span class=\"_ _8\"></span>Consob,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>evidenzia <span class=\"_ _8\"></span>i<span class=\"_ _3\"></span> </span>corrispettivi di competenza dell\u2019esercizio 20<span class=\"_ _8\"></span><span class=\"ff1\">24 per i <span class=\"_ _2\"></span>servizi di revisione e per quelli diversi dalla revisione, resi </span>dalla stessa Soc<span class=\"_ _3\"></span>iet\u00e0 di revisione in carica e d<span class=\"_ _3\"></span>a societ\u00e0 ap<span class=\"_ _3\"></span>partenenti alla sua rete<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span> <table class=\"s w432 h24f\" id=\"_d180d29c-99ed-45c4-b116-192a41c2cdad\"><tr><td class=\"c x188 y15cd w433 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Tipologia di Servizi <span class=\"ff3\">\u2013<span class=\"_ _89\"> </span></span></div></td><td class=\"c x27d y15cd w434 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Societ\u00e0 che ha<span class=\"_ _89\"> </span></div></td><td class=\"c x27e y15cd w435 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Destinatario del<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y15cd w436 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">Corrispettivi<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x188 y15ce w437 h1e8\"><div class=\"t m0 x185 h12 y1111 ff3 fs7 fc2 sc0 ls0 ws0\">valori in migliaia di \u20ac<span class=\"_ _89\"> </span></div></td><td class=\"c x27d y15ce w438 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">erogato il servizio</div></td><td class=\"c x27e y15ce w439 h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">servizio<span class=\"_ _89\"> </span></div></td><td class=\"c x1f0 y15ce w43a h1e8\"><div class=\"t m0 x185 h12 y1111 ff4 fs7 fc2 sc0 ls0 ws0\">esercizio 2024<span class=\"_ _89\"> </span></div></td></tr><tr><td class=\"c x181 y15cf w1b4 h13\"><div class=\"t m0 xa h14 y82 ffd fs7 fc4 sc0 ls0 ws0\">Revisione contabile (*) </div></td><td class=\"c x27f y15d0 w8d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">KPMG S.p.A. </div></td><td class=\"c x280 y15d0 w1b5 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo </div></td><td class=\"c x1ca y15d0 w7f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">158  </div></td></tr><tr><td></td><td></td><td class=\"c x280 y15d1 w1b5 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 controllate Italia </div></td><td class=\"c x1ca y15d1 w7f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">128  </div></td></tr><tr><td></td><td class=\"c x27d y15d2 w43b h250\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">KPMG Auditores S.L.<span class=\"_ _89\"> </span></div></td><td class=\"c x280 y15d3 w1b5 h12c\"><div class=\"t m0 x77 h14 yabf ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 controllate estere </div><div class=\"t m0 x77 h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">  </div></td><td class=\"c x1ca y15d3 w7f h12c\"><div class=\"t m0 xa h14 yabf ff1 fs7 fc0 sc0 ls0 ws0\">213  </div><div class=\"t m0 xa h14 y98a ff1 fs7 fc0 sc0 ls0 ws0\">  </div></td></tr><tr><td></td><td class=\"c x27d y15d4 w43c h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">KPMG France S.A.<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x27d y15d5 w43d h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">KPMG&amp;Associados S.A.<span class=\"_ _89\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 y15d6 w1b4 h13\"><div class=\"t m0 xa h14 y82 ffd fs7 fc4 sc0 ls0 ws0\">Altri servizi resi (**) </div></td><td class=\"c x27f y15d7 w8d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">KPMG S.p.A. </div></td><td class=\"c x280 y15d7 w1b5 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 Capogruppo </div></td><td class=\"c x1ca y15d7 w7f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">80  </div></td></tr><tr><td class=\"c x181 y15d8 w1b1 h175\"><div class=\"t m0 xa h14 ydfd ff1 fs7 fc0 sc0 ls0 ws0\">Non-audit services  </div></td><td class=\"c x27d y15d9 w43e h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Rete del revisore della<span class=\"_ _89\"> </span></div></td><td class=\"c x280 y15da w1b5 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 Capogruppo </div></td><td class=\"c x1ca y15da w7f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls33 ws0\">36 <span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x27d y15db w3b3 h1e8\"><div class=\"t m0 x185 h14 y111d ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo<span class=\"_ _89\"> </span></div></td><td class=\"c x280 y15d8 w1b5 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 controllate estere </div></td><td class=\"c x1ca y15d8 w7f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">14  </div></td></tr><tr><td class=\"c x181 y15dc w1b1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Sottoscrizione dichiarazioni fiscali annuali </div></td><td class=\"c x27f y15dc w8d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">KPMG S.p.A. </div></td><td class=\"c x280 y15dc w1b5 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Capogruppo </div></td><td class=\"c x1ca y15dc w7f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\"> 3 </div></td></tr><tr><td class=\"c x181 y15dd w1b1 h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Sottoscrizione dichiarazioni fiscali annuali </div></td><td class=\"c x27f y15dd w8d h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">KPMG S.p.A. </div></td><td class=\"c x280 y15dd w1b5 h13\"><div class=\"t m0 x77 h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">Societ\u00e0 controllate Italia </div></td><td class=\"c x1ca y15dd w7f h13\"><div class=\"t m0 xa h14 y82 ff1 fs7 fc0 sc0 ls0 ws0\">1<span class=\"ls5c\">0</span><span class=\"ls5c\"> </span> </div></td></tr></table>(*) Include la rev<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>sione cont<span class=\"_ _2\"></span>abile al 31 dicembre 2024 e r<span class=\"_ _2\"></span>evisione limitata sulla semestrale al <span class=\"_ _2\"></span>30 giugno 2024 (**) <span class=\"_ _28\"> </span>I <span class=\"_ _8\"></span>\"<span class=\"_ _3\"></span>Non <span class=\"_ _f\"></span>audit <span class=\"_ _f\"></span>services\" <span class=\"_ _f\"> </span>includono <span class=\"_ _f\"></span>l'attestazione <span class=\"_ _f\"></span>della <span class=\"_ _f\"> </span>conformit\u00e0 <span class=\"_ _f\"></span>della <span class=\"_ _f\"> </span>rendicontazione <span class=\"_ _f\"></span>consolida<span class=\"_ _2\"></span>ta <span class=\"_ _28\"> </span>di <span class=\"_ _f\"></span>sostenibilit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>euro <span class=\"_ _28\"> </span>80 migliaia, <span class=\"_ _28\"> </span>la <span class=\"_ _28\"> </span>consulenza <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>materi<span class=\"_ _2\"></span>a  d<span class=\"_ _2\"></span>i  Rea<span class=\"_ _2\"></span>diness  As<span class=\"_ _2\"></span>sessment, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>riferimento <span class=\"_ _28\"> </span>alla <span class=\"_ _28\"> </span>direttiva <span class=\"_ _28\"> </span>(UE) <span class=\"_ _28\"> </span>2<span class=\"_ _2\"></span>022/2555 <span class=\"_ _28\"> </span>in <span class=\"_ _28\"> </span>ambito  N<span class=\"_ _2\"></span>etwork <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span> In<span class=\"ff9 ls0\">formation Security <span class=\"_ _3\"></span>(\u201cNIS 2\u201d) <span class=\"_ _3\"></span>e Cybersecurity Awareness per <span class=\"_ _3\"></span>euro 36 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>servizi di <span class=\"_ _3\"></span>assistenza su <span class=\"_ _3\"></span>una societ\u00e0 <span class=\"_ _3\"></span>controllat<span class=\"_ _3\"></span><span class=\"ff1\">a <span class=\"_ _3\"></span>estera </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}