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Note generali<span class=\"_ _2a\"> </span>Zest <span class=\"_ _4\"></span>S.p.A. <span class=\"_ _5\"></span>(di <span class=\"_ _5\"></span>seguito <span class=\"_ _4\"></span><span class=\"ff6\">\u201c<span class=\"ffb\">Capogr<span class=\"_ _4\"></span>uppo<span class=\"ff13\">\u201d</span></span></span> <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span><span class=\"ff6\">\u201c<span class=\"ffb\">S<span class=\"_ _4\"></span>ociet\u00e0<span class=\"ff13\">\u201d</span> <span class=\"_ _5\"></span><span class=\"ff13\">ed <span class=\"_ _5\"></span>insieme <span class=\"_ _4\"></span>alle <span class=\"_ _5\"></span>sue <span class=\"_ _4\"></span>controllate <span class=\"_ _5\"></span>il <span class=\"_ _4\"></span>\u201cGruppo\u201d<span class=\"_ _4\"></span></span></span></span><span class=\"ls23\">) <span class=\"_ _4\"></span></span>\u00e8 <span class=\"_ _5\"></span>una <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>azioni <span class=\"_ _5\"></span>iscritta <span class=\"_ _4\"></span>al<span class=\"_ _2a\"> </span>registro delle <span class=\"_ _5\"></span>imprese di <span class=\"_ _4\"></span>Roma, <span class=\"_ _5\"></span>con sede<span class=\"_ _4\"></span> lega<span class=\"_ _4\"></span>le i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>Roma<span class=\"ls1c\">, <span class=\"_ _4\"></span></span>Via <span class=\"_ _4\"></span>Marsala <span class=\"_ _4\"></span>29H <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sede <span class=\"_ _4\"></span>seconda<span class=\"_ _4\"></span>ria i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>Milano, <span class=\"_ _4\"></span>Via <span class=\"_ _4\"></span>Bernardo <span class=\"_ _4\"></span>Quaranta,<span class=\"_ _2a\"> </span>40 <span class=\"ls1f\">ed <span class=\"ls1\">\u00e8 <span class=\"_ _f\"></span>la societ\u00e0 risult<span class=\"_ _1\"></span>ante dalla <span class=\"_ _1\"></span>incorporazione <span class=\"_ _f\"></span>di Digital Magics S.p.A. <span class=\"_ _f\"></span>(<span class=\"_ _4\"></span>DM), societ\u00e0 p<span class=\"_ _1\"></span>er azioni <span class=\"_ _f\"></span>quotata Euronext <span class=\"_ _1\"></span>Growth Milan,<span class=\"_ _2a\"> </span></span></span>in <span class=\"_ _f\"></span>L<span class=\"_ _4\"></span>Venture <span class=\"_ _1\"></span>Group <span class=\"_ _f\"></span>S.p.A<span class=\"_ _4\"></span>. (LVG) <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _f\"></span>per azioni <span class=\"_ _f\"></span>quotata Euronext <span class=\"_ _1\"></span>Milan <span class=\"_ _f\"></span>che ha <span class=\"_ _1\"></span>trovato compimento <span class=\"_ _f\"></span>il giorno <span class=\"_ _f\"></span>1 aprile <span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>024, <span class=\"_ _f\"></span>da<span class=\"_ _4\"></span>ta<span class=\"_ _2a\"> </span>di efficacia della fusione.<span class=\"_ _2a\"> </span>Il bil<span class=\"_ _4\"></span>ancio <span class=\"_ _4\"></span>consolidato <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span>chiuso <span class=\"_ _5\"></span>al 31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _5\"></span>2024 rappresenta <span class=\"_ _5\"></span>la situazione <span class=\"_ _4\"></span>patrimoniale, <span class=\"_ _4\"></span>economica <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>finanziaria <span class=\"_ _5\"></span>del<span class=\"_ _2a\"> </span>Gruppo Zest <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>seguito <span class=\"_ _4\"></span>definito<span class=\"lsf\">. <span class=\"_ _4\"></span></span>Il bil<span class=\"_ _4\"></span>ancio con<span class=\"_ _4\"></span>solidato <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2024 <span class=\"_ _4\"></span>rappresenta <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>primo bil<span class=\"_ _4\"></span>ancio co<span class=\"_ _4\"></span>nsolidato del<span class=\"_ _2a\"> </span>Gruppo predisposto <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n accordo ai principi <span class=\"_ _f\"></span>con<span class=\"_ _4\"></span>tabili internazionali IFRS. Per ta<span class=\"_ _1\"></span>le ragione il presente <span class=\"_ _1\"></span>bilancio riporta l\u2019info<span class=\"ff1\">rmativa<span class=\"_ _2a\"> </span></span>richiesta dal IFRS 1 <span class=\"ff13\">\u201cPrima adozione dei principi contabili internazionali\u201d<span class=\"ffb\">. </span></span>Si rimanda al paragrafo 7.1 del bilancio consolidato.<span class=\"_ _2a\"> </span>Come <span class=\"_ _4\"></span>meglio <span class=\"_ _4\"></span>illustrato <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>suc<span class=\"_ _4\"></span>cessiva <span class=\"_ _4\"></span>nota <span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>\u201cA<span class=\"_ _4\"></span>ggregazion<span class=\"ff1\">i <span class=\"_ _4\"></span>Az<span class=\"_ _4\"></span>iendali</span>\u201d, <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>quale <span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>rinvia <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>maggiori <span class=\"_ _4\"></span>det<span class=\"_ _4\"></span>tagli, <span class=\"_ _4\"></span>l\u2019operazione <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span>fusione  tra <span class=\"_ _a\"> </span>LVenture <span class=\"_ _a\"> </span>Group <span class=\"_ _a\"> </span>S<span class=\"_ _4\"></span>.p.A. <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>Digital  Mag<span class=\"_ _4\"></span>ics  S.<span class=\"_ _4\"></span>p.A., <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>cui <span class=\"_ _a\"> </span>Zest <span class=\"_ _a\"> </span>S.p.A. <span class=\"_ _a\"> </span>ha <span class=\"_ _a\"> </span>tratto <span class=\"_ _a\"> </span>origine, <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>stata <span class=\"_ _a\"> </span>inquadrata <span class=\"_ _a\"> </span>dagli<span class=\"_ _2a\"> </span>amministratori <span class=\"_ _f\"></span>come un\u2019acquisizione <span class=\"_ _1\"></span>inversa <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>sensi del <span class=\"_ _f\"></span>principio cont<span class=\"ff1\">abile internazionale <span class=\"_ _f\"></span>IFRS 3 e, <span class=\"_ _f\"></span>per <span class=\"_ _1\"></span>effetto di <span class=\"_ _f\"></span>ci\u00f2, il <span class=\"_ _f\"></span>bilancio<span class=\"_ _2a\"> </span></span>dell\u2019entit\u00e0 <span class=\"_ _12\"> </span>risultante <span class=\"_ _a\"> </span>d<span class=\"_ _4\"></span>all\u2019operazione <span class=\"_ _12\"> </span>rappresenta <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>continuazione <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>quel<span class=\"_ _4\"></span>lo <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>Digital <span class=\"_ _12\"> </span>Magics <span class=\"_ _12\"> </span>S.p.A., <span class=\"_ _12\"> </span>nella <span class=\"_ _12\"> </span>sua <span class=\"_ _12\"> </span>qualit\u00e0 <span class=\"_ _12\"> </span>d<span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>acquirente <span class=\"_ _4\"></span>contabile <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>stessa. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>considerazione <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ale <span class=\"_ _5\"></span>aspetto, <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>dati <span class=\"_ _5\"></span>comparativi <span class=\"_ _5\"></span>oggetto <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>presentazione <span class=\"_ _4\"></span>nel <span class=\"_ _5\"></span>present<span class=\"_ _4\"></span><span class=\"ls1f\">e<span class=\"_ _2a\"> </span></span>Bilancio <span class=\"_ _f\"></span>Consol<span class=\"_ _4\"></span>idato <span class=\"_ _f\"></span>so<span class=\"_ _4\"></span>no stati <span class=\"_ _f\"></span>elaborati dagli <span class=\"_ _f\"></span>ammi<span class=\"_ _4\"></span>nistratori <span class=\"_ _1\"></span>riesponendo <span class=\"_ _1\"></span>in conformit\u00e0 <span class=\"_ _f\"></span>agli IFRS i <span class=\"_ _f\"></span>dati <span class=\"_ _1\"></span>economici, patrimonial<span class=\"ls18\">i<span class=\"_ _2a\"> </span></span>e <span class=\"_ _b\"></span>finanziari <span class=\"_ _11\"></span>precedentemente <span class=\"_ _b\"></span>presentati <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>a <span class=\"_ _b\"></span>parte <span class=\"_ _11\"></span>di <span class=\"_ _b\"></span>Digital <span class=\"_ _11\"> </span>Magics <span class=\"_ _b\"></span>S.<span class=\"_ _4\"></span>p.A. <span class=\"_ _b\"></span>in <span class=\"_ _11\"></span>conformit\u00e0 <span class=\"_ _b\"></span>ai <span class=\"_ _11\"> </span>principi <span class=\"_ _b\"></span>contabili <span class=\"_ _11\"> </span>italiani <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>e<span class=\"_ _4\"></span>ss<span class=\"_ _5\"></span><span class=\"ls3b\">a<span class=\"_ _2a\"> </span></span>precedentemente adottati. 44<span class=\"ff12\">. Obblighi di infor<span class=\"_ _4\"></span>mativa ai <span class=\"_ _4\"></span>sensi dell\u2019art. 114, comma<span class=\"_ _4\"></span> 5 del D.Lgs. n. 58/98<span class=\"_ _2a\"> </span></span>Con  lettera  datata  12  luglio  2013,  Consob  ha  comunicato  alla  LVenture  Group  S.p.A. <span class=\"_ _a\"> </span>che  in  sostituzione  degli  obblighi  di<span class=\"_ _2a\"> </span>informativa <span class=\"_ _4\"></span>mensili <span class=\"_ _5\"></span>fissati <span class=\"_ _4\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>nota <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>27 <span class=\"_ _4\"></span>giug<span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>2012, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>richiede, <span class=\"_ _4\"></span>ai <span class=\"_ _5\"></span>sensi <span class=\"_ _4\"></span>della <span class=\"_ _5\"></span>norma <span class=\"_ _4\"></span>ric<span class=\"_ _4\"></span>hiamata, <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>integrare <span class=\"_ _4\"></span>le <span class=\"_ _5\"></span>rel<span class=\"_ _5\"></span>azioni<span class=\"_ _2a\"> </span>finanziarie <span class=\"_ _11\"> </span>annuali,  n<span class=\"_ _f\"></span>onc<span class=\"_ _4\"></span>h\u00e9 <span class=\"_ _11\"> </span>i  comunicat<span class=\"_ _1\"></span>i <span class=\"_ _e\"> </span>stampa <span class=\"_ _11\"> </span>aventi  a<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>o<span class=\"_ _4\"></span>ggetto <span class=\"_ _11\"> </span>l\u2019approvazione  dei <span class=\"_ _11\"></span>s<span class=\"ff1\">udd<span class=\"_ _4\"></span>etti <span class=\"_ _11\"> </span>documenti <span class=\"_ _e\"> </span>contabili, <span class=\"_ _11\"> </span>con  le<span class=\"_ _2a\"> </span></span>seguenti informazioni:<span class=\"_ _2a\"> </span>a.<span class=\"ff4 ls1\"> <span class=\"_ _1d\"> </span><span class=\"ff6\">la <span class=\"_ _8\"> </span>posizione <span class=\"_ _d\"> </span>finanziaria <span class=\"_ _8\"> </span>netta <span class=\"_ _d\"> </span>della <span class=\"_ _8\"> </span>Societ\u00e0 <span class=\"_ _d\"> </span>ad <span class=\"_ _d\"> </span>essa <span class=\"_ _8\"> </span>facente <span class=\"_ _d\"> </span>capo, <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>l\u2019ev<span class=\"_ _4\"></span>idenziazione <span class=\"_ _d\"> </span>delle <span class=\"_ _8\"> </span>componenti <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>breve<span class=\"_ _2a\"> </span></span></span>separatamente da quelle a medio-lungo termine;<span class=\"_ _2a\"> </span>b.<span class=\"ff4 ls1\"> <span class=\"_ _6\"> </span><span class=\"ff1\">le <span class=\"_ _11\"></span>posizioni <span class=\"_ _5\"></span>debitorie <span class=\"_ _b\"></span>scadute <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>Societ\u00e0 <span class=\"_ _b\"></span>ripartite <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>natu<span class=\"_ _4\"></span>ra <span class=\"_ _b\"></span>(finanziaria, <span class=\"_ _b\"></span>commerciale, <span class=\"_ _b\"></span>tributaria <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>previdenziale) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>le<span class=\"_ _2a\"> </span></span></span>connesse eventuali iniziative di reazione dei creditori della Societ\u00e0 (solleciti, ingiunzioni, sospensioni n<span class=\"_ _1\"></span>ella fornitura etc.)<span class=\"_ _4\"></span>;<span class=\"_ _2a\"> </span>c.<span class=\"ff4\"> <span class=\"_ _18\"> </span></span>i rapporti verso parti correlate della Societ\u00e0 ad essa facente capo;<span class=\"_ _2a\"> </span>d.<span class=\"ff4 ls1\"> <span class=\"_ _6\"> </span><span class=\"ff6\">l\u2019<span class=\"_ _4\"></span>eventuale <span class=\"_ _5\"></span>mancato <span class=\"_ _b\"></span>rispetto <span class=\"_ _b\"></span>dei <span class=\"_ _11\"></span><span class=\"ffb\">covenant</span></span></span><span class=\"ls1c\">, <span class=\"_ _b\"></span><span class=\"ls1\">delle <span class=\"_ _b\"></span>negative<span class=\"ffb\"> <span class=\"_ _5\"></span>pledge</span> <span class=\"_ _11\"></span><span class=\"ff6\">e <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>ogni <span class=\"_ _b\"></span>altra <span class=\"_ _b\"></span>clausola <span class=\"_ _b\"></span>dell\u2019indebitamento <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>Societ\u00e0<span class=\"_ _2a\"> </span></span></span></span>comportante <span class=\"_ _11\"></span>limiti <span class=\"_ _11\"> </span>all\u2019utilizzo <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>risorse <span class=\"_ _11\"> </span>finanziarie, <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>l\u2019<span class=\"_ _4\"></span>indicazione <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>data <span class=\"_ _11\"> </span>aggiornata <span class=\"_ _11\"> </span>del <span class=\"_ _e\"> </span>grado <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>rispetto <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>dette<span class=\"_ _2a\"> </span>clausole;<span class=\"_ _2a\"> </span>e.<span class=\"ff4 ls1\"> <span class=\"_ _18\"> </span><span class=\"ff6\">lo <span class=\"_ _a\"> </span>stato  di <span class=\"_ _a\"> </span>im<span class=\"_ _4\"></span>plementazione  d<span class=\"_ _4\"></span>i <span class=\"_ _a\"> </span>eventuali  p<span class=\"_ _4\"></span>iani  industri<span class=\"_ _4\"></span>ali  e<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>finanziari,  co<span class=\"_ _4\"></span>n  l\u2019<span class=\"_ _4\"></span>evidenziazione <span class=\"_ _a\"> </span>degli  scostamenti <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>dati<span class=\"_ _2a\"> </span></span></span>consuntivati rispetto a quelli previsti.<span class=\"_ _2a\"> </span>Relativamente  alle <span class=\"_ _11\"> </span>inform<span class=\"_ _4\"></span>azioni  richieste <span class=\"_ _11\"> </span>d<span class=\"_ _4\"></span>a  Consob  si <span class=\"_ _11\"> </span>ripo<span class=\"_ _4\"></span>rta  di <span class=\"_ _11\"> </span>se<span class=\"_ _4\"></span>guito  la  p<span class=\"_ _1\"></span>osizione  finanziaria  netta <span class=\"_ _e\"> </span>della  Societ\u00e0, <span class=\"_ _e\"> </span>con<span class=\"_ _2a\"> </span>l\u2019evidenziazione delle componenti a breve termine separatamente da<span class=\"_ _1\"></span> quelle a medio<span class=\"ff1\">-lungo termine.<span class=\"_ _2a\"> </span></span>45<span class=\"ls1\">.   Eventi ed o<span class=\"_ _4\"></span>perazioni signific<span class=\"_ _4\"></span>ative non ricorrenti<span class=\"_ _2a\"> </span></span>Fatta salva l\u2019operazione di fusio<span class=\"_ _4\"></span>ne ampiamente descritta nel <span class=\"_ _4\"></span>presente documento, a<span class=\"_ _4\"></span><span class=\"ff1\">i sensi <span class=\"_ _4\"></span>della C<span class=\"_ _4\"></span>omunicazione Consob del 28<span class=\"_ _2a\"> </span></span>luglio <span class=\"_ _b\"></span>2006 <span class=\"_ _11\"></span>n. <span class=\"_ _b\"></span>DEM/6064293, <span class=\"_ _b\"></span>si <span class=\"_ _11\"></span>precisa <span class=\"_ _5\"></span>che <span class=\"_ _11\"></span>la <span class=\"_ _b\"></span>Societ\u00e0 <span class=\"_ _11\"></span>nel <span class=\"_ _b\"></span>corso <span class=\"_ _11\"> </span>del <span class=\"_ _11\"></span>periodo <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>non <span class=\"_ _11\"> </span>ha <span class=\"_ _b\"></span>attuato <span class=\"_ _11\"> </span>operazioni<span class=\"_ _2a\"> </span>significative non ricorrenti.<span class=\"_ _2a\"> </span>46.   Transazioni deriva<span class=\"_ _4\"></span>nti da operazion<span class=\"_ _4\"></span>i atipiche e/o inusuali<span class=\"_ _2a\"> </span>Fatta salva l\u2019operazione di fusio<span class=\"_ _4\"></span>ne ampiamente descritta nel <span class=\"_ _4\"></span>presente documento, a<span class=\"_ _4\"></span><span class=\"ff1\">i sensi <span class=\"_ _4\"></span>della C<span class=\"_ _4\"></span>omunicazione Consob del 28<span class=\"_ _2a\"> </span></span>luglio <span class=\"_ _4\"></span>2006 <span class=\"_ _5\"></span>n. <span class=\"_ _4\"></span>DEM/6<span class=\"_ _4\"></span>064293, <span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>precisa <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>nel <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>rso <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>pe<span class=\"_ _4\"></span>riodo <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _5\"></span>dicembre <span class=\"_ _5\"></span>2024 <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>Societ\u00e0 <span class=\"_ _4\"></span>non <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>effettuato <span class=\"_ _4\"></span>operazioni<span class=\"_ _2a\"> </span>atipiche e/o inusuali, cos\u00ec come definite dalla Comunicazione stessa.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "2.    <span class=\"ls3c\">Il</span> Gr<span class=\"_ _4\"></span>uppo Zest ed il perimetro di co<span class=\"_ _4\"></span>nsolidamento<span class=\"_ _2a\"> </span>Il <span class=\"_ _f\"></span>Gru<span class=\"_ _4\"></span>ppo <span class=\"_ _f\"></span>Ze<span class=\"_ _4\"></span>st \u00e8 <span class=\"_ _1\"></span>un <span class=\"_ _f\"></span>sis<span class=\"_ _4\"></span>tema <span class=\"_ _1\"></span>integrato che <span class=\"_ _f\"></span>investe nelle <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>rtup e <span class=\"_ _f\"></span>le supporta <span class=\"_ _f\"></span>nello sviluppo <span class=\"_ _1\"></span>del business <span class=\"_ _f\"></span>e nasce dalla <span class=\"_ _f\"></span>fusione de<span class=\"ls18\">i<span class=\"_ _2a\"> </span></span>due <span class=\"_ _11\"></span>pi\u00f9 <span class=\"_ _b\"></span>impo<span class=\"_ _4\"></span>rtanti <span class=\"_ _11\"> </span>player <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>livello <span class=\"_ _b\"></span>nazionale <span class=\"_ _e\"> </span>per <span class=\"_ _b\"></span>c<span class=\"_ _4\"></span>rearne <span class=\"_ _11\"></span>uno <span class=\"_ _11\"></span>di <span class=\"_ _b\"></span>dimensioni <span class=\"_ _11\"> </span>i<span class=\"_ _4\"></span>nternazionali. <span class=\"_ _11\"></span>Il <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"></span>per <span class=\"_ _b\"></span>il<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>tramite <span class=\"_ _b\"></span>de<span class=\"_ _4\"></span>lle <span class=\"_ _11\"></span>sue<span class=\"_ _2a\"> </span>controllate svolge una pluralit\u00e0 di attivit\u00e0<span class=\"_ _1\"></span> che sono dettagliatamente descritte nella Relazione sulla Gestione.<span class=\"_ _2a\"> </span>Si <span class=\"_ _4\"></span>riporta <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>perimetro <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>consolidamento del <span class=\"_ _5\"></span>Gruppo Zest <span class=\"_ _4\"></span>con <span class=\"_ _5\"></span>indicazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>metodo <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>consolidament<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>ciascuna <span class=\"_ _5\"></span>societ\u00e0<span class=\"_ _2a\"> </span>partecipata:<table class=\"s w166 hed\" id=\"_c4d69d6f-a40b-45a1-bcd7-5caaa3171701\"><tr><td class=\"c x11c ycb0 w5c h68\"><div class=\"t m0 x8 h10 y505 ff2 fs0 fc5 sc0 ls1 ws0\">SOCIETA' </div></td><td class=\"c x16d ycb1 w167 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">PARTECIPAZIONE AL<span class=\"_ _2a\"> </span></div></td><td class=\"c x16e ycb0 w5e h68\"><div class=\"t m0 x9f h10 y505 ff2 fs0 fc5 sc0 ls1 ws0\">METODO DI CONSOLIDAMENTO </div></td></tr><tr><td></td><td class=\"c x16f ycb2 w168 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">31.<span class=\"ls10\">12</span>.2024<span class=\"_ _2a\"> </span></div></td><td></td></tr><tr><td class=\"c x11c ycb3 w5f h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Zest <span class=\"ls3d\">S.</span>p.A. </div></td><td class=\"c x170 ycb3 w60 h3c\"><div class=\"t m0 x5f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Capogruppo </div></td><td></td></tr><tr><td class=\"c x11c ycb4 w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Livextension S.r.l<span class=\"_ _1\"></span>. </div></td><td class=\"c x171 ycb4 w5d h3c\"><div class=\"t m0 x7c hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">87,69% </div></td><td class=\"c x16e ycb4 w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Integrale </div></td></tr><tr><td class=\"c x11c ycb5 w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Zest Investments<span class=\"_ _1\"></span> S.r.l. </div></td><td class=\"c x171 ycb5 w5d h3c\"><div class=\"t m0 x48 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">100,00% </div></td><td class=\"c x16e ycb5 w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Integrale </div></td></tr><tr><td class=\"c x11c ycb6 w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Sharide S.r.l. </div></td><td class=\"c x171 ycb6 w5d h3c\"><div class=\"t m0 x48 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">100,00% </div></td><td class=\"c x16e ycb6 w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Integrale </div></td></tr><tr><td class=\"c x11c ycb7 w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Zest Innovation S<span class=\"_ _f\"></span>.<span class=\"_ _4\"></span>r.l. (gi\u00e0 The Doers<span class=\"_ _f\"></span> S.r.l.<span class=\"_ _4\"></span>) </div></td><td class=\"c x171 ycb7 w5d h3c\"><div class=\"t m0 x48 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">100,00% </div></td><td class=\"c x16e ycb7 w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Integrale </div></td></tr><tr><td class=\"c x11c ycb8 w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Humaverse S.r.l<span class=\"_ _1\"></span>. </div></td><td class=\"c x171 ycb8 w5d h3c\"><div class=\"t m0 x7c hc y2dc ff1 fs6 fc0 sc0 ls35 ws0\">85<span class=\"ls1\">,00%</span><span class=\"ls1\"> </span></div></td><td class=\"c x16e ycb8 w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Integrale </div></td></tr><tr><td class=\"c x11c ycb9 w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Magic Mind Acceler<span class=\"_ _1\"></span>ator S.r.l. </div></td><td class=\"c x171 ycb9 w5d h3c\"><div class=\"t m0 x49 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">76,19% </div></td><td class=\"c x16e ycb9 w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Integrale </div></td></tr><tr><td class=\"c x11c ycba w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Stillabit <span class=\"_ _1\"></span> S.r.l. </div></td><td class=\"c x171 ycba w5d h3c\"><div class=\"t m0 x7c hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">72,65% </div></td><td class=\"c x16e ycba w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Integrale </div></td></tr><tr><td class=\"c x11c ycbb w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Magic Spectrum <span class=\"_ _f\"></span> S.r.l. </div></td><td class=\"c x171 ycbb w5d h3c\"><div class=\"t m0 x49 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">38,17% </div></td><td class=\"c x16e ycbb w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycbc w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Apside  S.p.A. </div></td><td class=\"c x171 ycbc w5d h3c\"><div class=\"t m0 x6 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">50,00% </div></td><td class=\"c x16e ycbc w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycbd w5c h3d\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Opent  S.p.A.<span class=\"_ _1\"></span> </div></td><td class=\"c x171 ycbd w5d h3d\"><div class=\"t m0 x6 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">50,00% </div></td><td class=\"c x16e ycbd w5e h3d\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycbe w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Growishpay  S.r.l.<span class=\"_ _1\"></span> </div></td><td class=\"c x171 ycbe w5d h3c\"><div class=\"t m0 x7c hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">30,48% </div></td><td class=\"c x16e ycbe w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycbf w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Withfounders <span class=\"_ _1\"></span>S.r.l. </div></td><td class=\"c x171 ycbf w5d h3c\"><div class=\"t m0 x7c hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">35,00% </div></td><td class=\"c x16e ycbf w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycc0 w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">The Ing Project (<span class=\"_ _1\"></span>200Crowd) S<span class=\"_ _f\"></span>.<span class=\"_ _4\"></span>r.l. </div></td><td class=\"c x171 ycc0 w5d h3c\"><div class=\"t m0 x49 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">31,00% </div></td><td class=\"c x16e ycc0 w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycc1 w5c h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Xoko S.r.l. </div></td><td class=\"c x171 ycc1 w5d h3c\"><div class=\"t m0 x7c hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">24,36% </div></td><td class=\"c x16e ycc1 w5e h3c\"><div class=\"t m0 x84 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycc2 w5c h4d\"><div class=\"t m0 x8 hc y2d0 ff1 fs6 fc0 sc0 ls1 ws0\">Yoagents S.r.l. <span class=\"ls3e\">in </span>l<span class=\"_ _1\"></span>iquidazione </div></td><td class=\"c x171 ycc2 w5d h4d\"><div class=\"t m0 x49 hc y2d0 ff1 fs6 fc0 sc0 ls1d ws0\">44<span class=\"ls1\">,71%</span><span class=\"ls1\"> </span></div></td><td class=\"c x16e ycc2 w5e h4d\"><div class=\"t m0 x84 hc y2d0 ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycc3 w5c h50\"><div class=\"t m0 x8 hc y425 ff1 fs6 fc0 sc0 ls1 ws0\">Cleantech Acc<span class=\"_ _1\"></span>elerator S.r.l.  </div></td><td class=\"c x171 ycc3 w5d h50\"><div class=\"t m0 x49 hc y425 ff1 fs6 fc0 sc0 ls6 ws0\">20<span class=\"ls1\">,71%</span><span class=\"ls1\"> </span></div></td><td class=\"c x16e ycc3 w5e h50\"><div class=\"t m0 x84 hc y425 ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr><tr><td class=\"c x11c ycc4 w5c h4d\"><div class=\"t m0 x8 hc y425 ff1 fs6 fc0 sc0 ls1 ws0\">Traveltech Acceler<span class=\"_ _1\"></span>ator S.r.l. </div></td><td class=\"c x171 ycc4 w5d h4d\"><div class=\"t m0 x6 hc y425 ff1 fs6 fc0 sc0 ls6 ws0\">25<span class=\"ls1\">,00%</span><span class=\"ls1\"> </span></div></td><td class=\"c x16e ycc4 w5e h4d\"><div class=\"t m0 x84 hc y425 ff1 fs6 fc0 sc0 ls1 ws0\">Consolidament<span class=\"_ _1\"></span>o Sintetico </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Il Gruppo Zest \u00e8 un sistema integrato che investe nelle startup e le supporta nello sviluppo del business e nasce dalla fusione dei  due pi\u00f9 importanti  player a livello nazionale  per crearne uno di dimensioni  internazionali.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "3.    Informativa co<span class=\"_ _4\"></span>ntinuit\u00e0 aziendal<span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span>Nel corso dell\u2019esercizio 2024 e <span class=\"_ _4\"></span>dei primi mesi dell\u2019esercizio 20<span class=\"_ _4\"></span>25 il management ha redatto u<span class=\"_ _4\"></span>n nuovo<span class=\"_ _4\"></span><span class=\"ff1\"> Piano <span class=\"_ _4\"></span>Industriale (il Piano)<span class=\"_ _2a\"> </span></span>del Gru<span class=\"_ _4\"></span>ppo Zest <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>he sost<span class=\"_ _4\"></span>ituisce <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Piano I<span class=\"_ _4\"></span>ndustriale <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span><span class=\"ff6\">\u2013<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span><span class=\"ff6\">2026 <span class=\"_ _4\"></span>dell\u2019allora <span class=\"_ _4\"></span><span class=\"ffb\">Combined <span class=\"_ _4\"></span>Enti<span class=\"_ _4\"></span>ty<span class=\"ls27\">, <span class=\"_ _4\"></span></span></span></span>approvato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>12 <span class=\"_ _4\"></span>gennaio <span class=\"_ _4\"></span>2024<span class=\"_ _2a\"> </span>dai Consigli di Amministrazione di entrambe le societ\u00e0 partecipanti alla fusione.<span class=\"_ _2a\"> </span>Il <span class=\"_ _f\"></span>Piano \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _f\"></span>sottoposto ad <span class=\"_ _f\"></span>a<span class=\"_ _4\"></span>pprovazione <span class=\"_ _f\"></span>da parte <span class=\"_ _f\"></span>del Consiglio <span class=\"_ _f\"></span>di Amministrazione <span class=\"_ _f\"></span>della Zest <span class=\"_ _f\"></span>S.p.A. nell\u2019adunan<span class=\"_ _f\"></span>z<span class=\"_ _4\"></span>a del <span class=\"_ _f\"></span>3 m<span class=\"ff1\">arzo<span class=\"_ _2a\"> </span></span>2025 e copre un orizzonte temporale che va dal 2025 al 2029 e, dunque, p<span class=\"_ _1\"></span>i\u00f9 lungo rispetto al precedente.<span class=\"_ _2a\"> </span>Tale <span class=\"_ _1\"></span>Piano <span class=\"_ _f\"></span>riflette una <span class=\"_ _f\"></span>maggiore consapevolezza <span class=\"_ _f\"></span>degli efficientamenti <span class=\"_ _f\"></span>derivanti dall\u2019operazione <span class=\"_ _f\"></span>di fusione <span class=\"_ _f\"></span>e prevede <span class=\"_ _1\"></span>un <span class=\"_ _f\"></span>eff<span class=\"_ _4\"></span>ic<span class=\"ff1\">ace<span class=\"_ _2a\"> </span></span>piano  di <span class=\"_ _11\"> </span>r<span class=\"_ _4\"></span>azionalizzazione  dei  costi  dir<span class=\"_ _1\"></span>etti  e  di <span class=\"_ _e\"> </span>struttura  ed  un  forte  sviluppo  delle <span class=\"_ _11\"> </span>a<span class=\"_ _4\"></span>ttivit\u00e0  di  a<span class=\"_ _1\"></span>dvisory  anche  nei  mercati<span class=\"_ _2a\"> </span>internazionali nei quali il Gruppo ha iniziato ad investire. La  sostenibilit\u00e0  del  Piano  Industriale  <span class=\"ls1f\">\u00e8  </span><span class=\"ff6\">funzione  dei  flussi  finanziari  rivenienti  dall\u2019attivit\u00e0  economica,  dai  disinvestimenti<span class=\"_ _2a\"> </span></span>pianificati (exit) e dalla possibilit\u00e0 per il Gruppo di continuare ad ottenere credito dal sistema bancario<span class=\"ff6\">. <span class=\"_ _4\"></span>In merito a quest\u2019ultimo<span class=\"_ _2a\"> </span></span>aspetto, ed <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>linea con <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>previsioni, <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>segnala come <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>approvazione della <span class=\"_ _4\"></span>presente <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>finanziaria <span class=\"_ _5\"></span>annuale si<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>in corso di perfezionamento l\u2019erogazione di un nuovo finanziamento di euro 700 <span class=\"ff1\">migliaia da parte del Banco BPM, gi\u00e0 deliberato<span class=\"_ _2a\"> </span></span>dall\u2019istituto, per il quale si <span class=\"_ _4\"></span>attende il rilascio della relativa gar<span class=\"_ _4\"></span>anzia <span class=\"_ _4\"></span><span class=\"ff1\">del Fondo PMI <span class=\"_ _4\"></span>e sono <span class=\"_ _4\"></span>gi\u00e0 in fase di avanzata trattativa <span class=\"_ _4\"></span>anche<span class=\"_ _2a\"> </span></span>ulteriori interlocuzioni con altri istituti ban<span class=\"_ _1\"></span>cari<span class=\"lsf\">. </span>In<span class=\"ls1\"> aggiunta a<span class=\"_ _1\"></span> quanto <span class=\"_ _f\"></span>sopra,<span class=\"_ _4\"></span> sono in <span class=\"_ _f\"></span>corso anche interlocuzioni con <span class=\"_ _f\"></span>potenziali investitori <span class=\"_ _1\"></span>e partner <span class=\"_ _1\"></span>industriali al fine <span class=\"_ _f\"></span>di valutare le<span class=\"_ _2a\"> </span></span>pi\u00f9 <span class=\"_ _5\"></span>opportune <span class=\"_ _5\"></span>modalit\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>acc<span class=\"_ _4\"></span>esso <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>nuove <span class=\"_ _b\"></span>risorse <span class=\"_ _5\"></span>finanziarie<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>eventualmente <span class=\"_ _5\"></span>necessarie <span class=\"_ _5\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _5\"></span>accelerare <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>nvestimenti <span class=\"_ _5\"></span>nel<span class=\"_ _2a\"> </span>periodo <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>intraprenderne <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>nu<span class=\"_ _4\"></span>ovi. <span class=\"_ _b\"></span>Rispetto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>previsione, <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>management <span class=\"_ _b\"></span>ha <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>alutato <span class=\"_ _b\"></span>anche <span class=\"_ _b\"></span>scenari <span class=\"_ _5\"></span>alternativi, <span class=\"_ _b\"></span>sebben<span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span>ritenuti allo <span class=\"_ _4\"></span>stato <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>probabili, <span class=\"_ _4\"></span>di afflusso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>risorse <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>per i<span class=\"_ _4\"></span>l Gruppo <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>minor <span class=\"_ _4\"></span>misura <span class=\"_ _4\"></span>rispetto al<span class=\"_ _4\"></span>l\u2019ipotesi di <span class=\"_ _5\"></span><span class=\"ff1\">base <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ha<span class=\"_ _2a\"> </span></span>identificato <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>azioni che <span class=\"_ _f\"></span>lo stesso sa<span class=\"_ _1\"></span>rebbe <span class=\"_ _1\"></span>chiamato ad <span class=\"_ _f\"></span>intrapr<span class=\"_ _4\"></span>endere <span class=\"_ _f\"></span>ne<span class=\"_ _4\"></span>ll\u2019eventualit\u00e0 in<span class=\"_ _1\"></span> cui <span class=\"_ _f\"></span>de<span class=\"_ _4\"></span>tti <span class=\"_ _f\"></span>sce<span class=\"_ _4\"></span>nari vengano <span class=\"_ _f\"></span>a presen<span class=\"ff1\">tar<span class=\"_ _4\"></span>si<span class=\"_ _2a\"> </span></span>al fine di reagire prontamente ed adeguatamente a tut<span class=\"_ _1\"></span>ela della solidit\u00e0 economico-<span class=\"_ _4\"></span>finanziaria del Gruppo. Ai <span class=\"_ _5\"></span>fini <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>alutazione <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>presupposto <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>continuit\u00e0 <span class=\"_ _5\"></span>aziendale <span class=\"_ _b\"></span>del <span class=\"_ _5\"></span>Gruppo, <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>Amministratori <span class=\"_ _b\"></span>si <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>basati <span class=\"_ _5\"></span>sul <span class=\"_ _5\"></span>suddetto<span class=\"_ _2a\"> </span>Piano, anche considerando i <span class=\"_ _4\"></span>possibili impatti del<span class=\"_ _4\"></span>le ipotesi <span class=\"_ _4\"></span>alternative sopra illustrate.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Gli stessi, <span class=\"_ _4\"></span>confidenti nel buo<span class=\"_ _4\"></span>n esito delle<span class=\"_ _2a\"> </span>azioni <span class=\"_ _11\"> </span>gi\u00e0  adottate <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>di  quelle <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>corso  volte <span class=\"_ _11\"> </span>al <span class=\"_ _e\"> </span>contenimento  dei <span class=\"_ _11\"></span>costi <span class=\"_ _11\"> </span>ma  an<span class=\"_ _1\"></span>che <span class=\"_ _e\"> </span>nella <span class=\"_ _11\"> </span>ca<span class=\"_ _4\"></span>pacit\u00e0 <span class=\"_ _11\"> </span>di  attivar<span class=\"_ _1\"></span>e  n<span class=\"_ _f\"></span>uov<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>fonti  di<span class=\"_ _2a\"> </span>finanziamento, <span class=\"_ _12\"> </span>ove <span class=\"_ _1b\"> </span>necessarie, <span class=\"_ _1b\"> </span>hanno <span class=\"_ _12\"> </span>ritenuto <span class=\"_ _1b\"> </span>di <span class=\"_ _12\"> </span>predisporre <span class=\"_ _1b\"> </span>la <span class=\"_ _1b\"> </span>presente <span class=\"_ _12\"> </span>relazione <span class=\"_ _1b\"> </span>finanziaria <span class=\"_ _8\"> </span>annuale <span class=\"_ _1b\"> </span>consolidata <span class=\"_ _12\"> </span>n<span class=\"_ _4\"></span>el<span class=\"_ _2a\"> </span>presupposto della continuit\u00e0 aziendale.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "4.1. Informativa relativa al cambiamento climatico In ottemperanza al Codice di autodisciplina delle Societ\u00e0 quotate, il Gruppo attua tutti gli accorgimenti atti all\u2019affermazione dello Sviluppo Sostenibile - Sustainable Development Goals, SDGs \u2013 contenuti nel Programma Agenda 2030 sottoscritto da 193 paesi membri dell\u2019ONU.  Il Gruppo, pur operando in un ambito non direttamente esposto a rischi legati al cambiamento climatico che possano riflettersi in ambito economico e finanziario, pone un\u2019attenzione sempre crescente alla salvaguardia dell\u2019ambiente e alla sostenibilit\u00e0 in varie accezioni. Il Gruppo si posiziona, infatti, come motore di sviluppo e innovazione sostenibile per il Sistema Paese, non solo attraverso il contributo che \u00e8 capace di fornire per mezzo delle startup in portafoglio, ma anche, in ragione del valore generato attraverso le \u201caltre attivit\u00e0 di business\u201d che caratterizzano la sua operativit\u00e0. In tal senso, una particolare attenzione \u00e8 rivolta sia all\u2019attivit\u00e0 di Accelerazione, che a quella legata allo sviluppo di programmi di Innovation Corporate Venturing, grazie ai quali il Gruppo ha l\u2019opportunit\u00e0 di contribuire in modo significativo a promuovere l\u2019innovazione nel panorama socio-economico nazionale e ad indirizzarla verso tematiche di sostenibilit\u00e0 sociale. Con riferimento all\u2019impegno sulla riduzione degli impatti sull\u2019ambiente, il Gruppo gi\u00e0 da tempo ha sviluppato al proprio interno una serie di iniziative quali: \u2022  la differenziazione, il riciclo e la raccolta responsabile dei rifiuti; \u2022  la riduzione del consumo di materiali e l\u2019uso di materiali sostenibili, facilitando la raccolta differenziata all\u2019interno degli HUB; \u2022  la  promozione  della  mobilit\u00e0  sostenibile,  stimolando  l\u2019utilizzo  di  mezzi  pubblici  o  biciclette/monopattini,  evitando l\u2019inquinamento derivante da mezzi privati. \u2022  l\u2019attenzione per la riduzione del consumo di plastica ed ha messo a disposizione dell\u2019intero ufficio un erogatore di acqua e fornito le borracce per tutti gli utilizzatori degli spazi. Il Gruppo valuta se i rischi climatici potrebbero avere un impatto significativo, come l'introduzione di normative sulla riduzione delle emissioni che possono aumentare i costi di produzione. La crescente necessit\u00e0 di soluzioni rivoluzionarie, in grado di affrontare le nuove e uniche sfide climatiche ed ambientali,  si sposa perfettamente con l'ambiente di innovazione tipico delle startup. Il Gruppo agisce come un ponte tra queste esigenze, diventando un catalizzatore per l'imprenditoria e l'innovazione al servizio dello sviluppo sostenibile. Infatti, da sempre, il Gruppo effettua investimenti e attivit\u00e0 di Innovation CV, volte alla promozione di innovazione, e allo studio di soluzioni tecnologiche per ridurre gli impatti ambientali. Di particolare importanza, risulta l'Acceleratore ZERO Cleantech, creato con l'ambizione di individuare e sostenere startup con un forte potenziale imprenditoriale e soluzioni a impatto zero sull'ambiente. In particolare, il programma si concentra sulla ricerca di soluzioni innovative per: -  Economia  circolare:  per  massimizzare  l'efficienza  di  utilizzo  delle  risorse,  estendere  il  ciclo  di  vita  dei  prodotti, minimizzare gli scarti e valorizzarli come nuovo input sostenibile. -  Prevenzione e riduzione degli sprechi: per la gestione sostenibile e la valorizzazione dei rifiuti e delle acque, nelle filiere industriali o in contesti domestici. -  Nuove  fonti  energetiche:  per  la  produzione  di  energia  da  fonti  rinnovabili  e  per  lo  sviluppo  di  vettori  energetici sostenibili. -  Stoccaggio e trasporto di energia: per lo storage di energia da fonti rinnovabili e per il trasporto. -  Cattura, stoccaggio e riutilizzo della CO2: per l\u2019assorbimento della CO2 in carbon sink e per la sua valorizzazione in altri processi produttivi. -  Riduzione delle emissioni: per rilevare ed evitare perdite di metano lungo la linea del gas naturale e per il monitoraggio e controllo delle fuggitive di metano. -  Sistemi  operativi  sostenibili:  per  ridurre  l\u2019impatto  ambientale  attraverso  la  digitalizzazione  dei  sistemi  energetici, industriali e produttivi -  Sviluppo  sostenibile  delle  citt\u00e0  e  delle  infrastrutture  del  territorio:  attraverso  la  conservazione  del  territorio,  la progettazione di infrastrutture green e i processi di decarbonizzazione delle citt\u00e0 e dei trasporti. Il Gruppo, sia per un crescente  interessamento alle  tematiche di  sostenibilit\u00e0, sia  per Il  quadro normativo di  riferimento in evoluzione e in relazione alle previsioni di crescita, porr\u00e0 sempre maggior attenzione a criteri ESG. 4.2. Contesto Macroeconomico ed informativa sui conflitti Russia-Ucraina ed in Medio Oriente L'attivit\u00e0 economica rimane robusta negli Stati Uniti ma perde slancio nelle altre economie avanzate. In Cina la crisi del mercato immobiliare pesa ancora sulla domanda interna. Secondo le nostre valutazioni, nel 2025 il commercio mondiale si espander\u00e0 poco al di sopra del 3 per cento, in linea con l'andamento atteso del prodotto globale. Le prospettive degli scambi internazionali potrebbero tuttavia  risentire  negativamente,  oltre  che  dell'acuirsi  delle  tensioni  geopolitiche,  dell'annunciato  inasprimento della politica commerciale statunitense. I prezzi del petrolio sono cresciuti appena; le quotazioni del gas naturale restano volatili e soggette a pressioni al rialzo per fattori connessi sia con la domanda sia con l'offerta. Sulla base delle informazioni disponibili, alla fine del 2024 la crescita economica nell'area dell'euro si \u00e8 indebolita, penalizzata dalla  scarsa  vivacit\u00e0  di  consumi  e  investimenti  e  dalla  flessione  delle  esportazioni.  L'andamento  della  manifattura  rimane deludente, in particolare in Germania; si sarebbe affievolito anche l'impulso fornito dai servizi. L'inflazione resta moderata, intorno al 2 per cento, con una sostanziale stabilit\u00e0 della componente di fondo: nei servizi la variazione dei prezzi si conferma ancora  relativamente  elevata,  riflettendo  in  parte  adeguamenti  ritardati  all'inflazione  passata.  In  dicembre  gli  esperti dell'Eurosistema hanno rivisto al ribasso le previsioni di crescita dell'area, collocandole sopra l'1 per cento all'anno nel triennio 2025-27; l'inflazione si stabilizzerebbe intorno all'obiettivo della Banca centrale europea del 2 per cento. A dicembre il Consiglio direttivo della BCE ha tagliato di ulteriori 25 punti base i tassi di interesse di riferimento. I mercati si attendono una nuova riduzione di circa 75 punti base nel corso del 2025. Nonostante il graduale allentamento della politica monetaria, la dinamica del credito nell'area dell'euro rimane modesta, in un contesto di elevata incertezza e di debolezza della domanda. Nel quarto trimestre del 2024 l'attivit\u00e0 economica in Italia si \u00e8 mantenuta debole, risentendo come nel resto dell'area dell'euro della persistente fiacchezza della manifattura e del rallentamento dei servizi. Nelle costruzioni, l'impulso fornito dalle opere del Piano  nazionale  di  ripresa  e  resilienza  si contrapporrebbe  al  ridimensionamento  dell'attivit\u00e0  nel comparto  residenziale.  La domanda interna sarebbe frenata dalla decelerazione della spesa delle famiglie e da condizioni per investire che rimangono sfavorevoli. Nelle nostre proiezioni, elaborate nell'ambito dell'esercizio coordinato dell'Eurosistema, la crescita acquisirebbe slancio nel corso di quest'anno, collocandosi intorno all'1 per cento in media nel triennio 2025-27. Prosegue l'aumento dell'occupazione, pur tra segnali di indebolimento del mercato del lavoro. Nonostante il numero di occupati continui ad aumentare, le ore lavorate per addetto sono in calo e si mantiene elevato il ricorso alla Cassa integrazione guadagni, soprattutto nella manifattura. La graduale flessione della partecipazione, in particolare nelle fasce di popolazione pi\u00f9 giovani, \u00e8 proseguita anche in autunno, contribuendo a ridurre il tasso di disoccupazione a un livello eccezionalmente basso. La crescita delle retribuzioni contrattuali nel settore privato rimane robusta, concorrendo al graduale recupero del potere d'acquisto delle famiglie. Perdurano tuttavia le vicende legate al conflitto militare tra Russia e Ucraina e l\u2019emergere di ulteriori tensioni geopolitiche in Medio  Oriente  rischiano  di  minare  nuovamente  le  catene  di  fornitura  globali  e  di  riportato  la  preoccupazione  per  i  rischi energetici.  Il  contesto  mondiale  \u00e8  interessato  e  condizionato  dall\u2019evoluzione  di  questi  conflitti  militari,  che  tuttora  stanno causando gravi conseguenze sociali ed economiche per i Paesi direttamente o indirettamente coinvolti. Si segnala che il Gruppo, in accordo con la procedura di valutazione dei fair value delle startup, nel corso del semestre, non ha subito variazioni ascrivibili a detti conflitti militari.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "5.    Crit<span class=\"_ _4\"></span>eri generali di redazione e principi contab<span class=\"_ _4\"></span>ili adott<span class=\"_ _4\"></span>ati<span class=\"_ _2a\"> </span>Il Bilancio Consolidato <span class=\"ff6\">\u00e8</span> stat<span class=\"_ _1\"></span>o redatto in conformit<span class=\"ff6\">\u00e0<span class=\"_ _2a\"> </span></span>\u0300 ai principi contabili internazional<span class=\"_ _1\"></span>i (<span class=\"ffb\">International Accounting Standards </span>- IAS<span class=\"_ _2a\"> </span>e  <span class=\"ffb ls1\">Int<span class=\"_ _4\"></span>ernational  Financial <span class=\"_ _a\"> </span>Reporting  Standards <span class=\"_ _12\"> </span><span class=\"ff1\">-  <span class=\"ff6\">IFRS) <span class=\"_ _a\"> </span>emanati  dall\u2019International  Accounting <span class=\"_ _a\"> </span>Standards  Board <span class=\"_ _a\"> </span>(IASB) <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>alle<span class=\"_ _2a\"> </span></span></span></span>interpretazioni <span class=\"_ _1b\"> </span>dell\u2019International <span class=\"_ _8\"> </span>Financial <span class=\"_ _1b\"> </span>Reporting <span class=\"_ _8\"> </span>Interpretations <span class=\"_ _1b\"> </span>Committee <span class=\"_ _8\"> </span>(IFRIC) <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>dello <span class=\"_ _1b\"> </span>Standing <span class=\"_ _8\"> </span>Interpretations<span class=\"_ _2a\"> </span>Committee <span class=\"_ _11\"> </span>(SIC),  riconosciut<span class=\"_ _1\"></span>i <span class=\"_ _11\"> </span>nell\u2019Unione <span class=\"_ _11\"> </span>Europea  ai <span class=\"_ _11\"> </span>sensi<span class=\"ff1\"> <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>regolamento <span class=\"_ _11\"> </span>(CE)  n. <span class=\"_ _11\"></span>1606/2002 <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>in <span class=\"_ _e\"> </span>vigore <span class=\"_ _e\"> </span>alla <span class=\"_ _11\"> </span>stessa <span class=\"_ _11\"> </span>d<span class=\"_ _4\"></span>ata.<span class=\"_ _2a\"> </span></span>L\u2019insieme di tutti i <span class=\"ff1\">principi e le interpretazioni di riferimento sopraindicati </span>\u00e8<span class=\"ff1\"> </span>di seguito definito \u201cIFRS<span class=\"ff1\">-</span>EU\u201d. Il  Bilancio <span class=\"_ _11\"> </span>Consolid<span class=\"_ _4\"></span>ato  \u00e8  costituito <span class=\"_ _11\"> </span>da<span class=\"_ _4\"></span>llo  stato  patr<span class=\"_ _1\"></span>imoniale,  dal  cont<span class=\"_ _1\"></span>o  economico,  dal <span class=\"_ _11\"> </span>co<span class=\"_ _4\"></span>nto  economico <span class=\"_ _11\"> </span>comp<span class=\"_ _4\"></span>lessivo,  dal<span class=\"_ _2a\"> </span>rendiconto finanziario, dalle variazioni del patrimonio netto e dalle relative note illustrative. Es<span class=\"_ _4\"></span>so \u00e8 presentato in Euro e<span class=\"_ _4\"></span> le <span class=\"_ _4\"></span>note<span class=\"_ _2a\"> </span>illustrative sono esposte in migliaia di Euro.<span class=\"_ _2a\"> </span>Per <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span>presentazione <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>risultati <span class=\"_ _5\"></span>economici, <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>utilizza <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>segue <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>schema <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>rappresentazione<span class=\"_ _2a\"> </span>delle <span class=\"_ _1\"></span>componenti <span class=\"_ _f\"></span>di ricavo <span class=\"_ _f\"></span>e di cost<span class=\"_ _1\"></span>o p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>natura. I<span class=\"_ _f\"></span>nolt<span class=\"_ _4\"></span>re, <span class=\"_ _1\"></span>\u00e8 p<span class=\"_ _1\"></span>redisposto il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prospetto <span class=\"_ _f\"></span>di conto economico <span class=\"_ _f\"></span>complessivo che <span class=\"_ _f\"></span>incl<span class=\"_ _4\"></span>ude<span class=\"_ _2a\"> </span>anche <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>com<span class=\"_ _4\"></span>ponenti <span class=\"_ _f\"></span>economiche che <span class=\"_ _f\"></span>transitano <span class=\"_ _f\"></span>al di <span class=\"_ _f\"></span>fuori <span class=\"_ _f\"></span>del conto <span class=\"_ _f\"></span>economico <span class=\"_ _f\"></span>e movimentano <span class=\"_ _f\"></span>direttamente <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>s<span class=\"_ _4\"></span>pecifiche <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oci<span class=\"_ _2a\"> </span>del patrimonio netto. Il Conto <span class=\"_ _f\"></span>economico presenta inoltre dei <span class=\"_ _f\"></span>risulta<span class=\"_ _4\"></span>ti parziali, <span class=\"_ _f\"></span>tr<span class=\"_ _4\"></span>a i <span class=\"_ _1\"></span>quali il <span class=\"_ _f\"></span>M<span class=\"_ _4\"></span>argine Operativo <span class=\"_ _1\"></span>Lordo \u00e8 otten<span class=\"_ _1\"></span>uto sommando <span class=\"_ _1\"></span>al Risultato<span class=\"_ _2a\"> </span>operativo <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>assoluto <span class=\"_ _5\"></span>degli <span class=\"_ _5\"></span>ammortamenti, <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>perdite <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>degli <span class=\"_ _5\"></span>accantonamenti <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>svalutazioni. <span class=\"_ _5\"></span>Ancorch\u00e9 <span class=\"_ _5\"></span>non<span class=\"_ _2a\"> </span>espressamente disciplinato <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>gli IFRS <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>merito <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>sue <span class=\"_ _4\"></span>modalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>costruzione, <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>risultato <span class=\"_ _4\"></span>parziale \u00e8 <span class=\"_ _5\"></span>ritenuto signific<span class=\"_ _5\"></span>ativo<span class=\"_ _2a\"> </span>dagli a<span class=\"_ _1\"></span>mministratori ai fin<span class=\"_ _1\"></span>i della comprension<span class=\"_ _1\"></span>e della situaz<span class=\"_ _1\"></span>ione economico-finanziaria del Gruppo. I<span class=\"_ _1\"></span> risultati p<span class=\"_ _f\"></span>ar<span class=\"_ _4\"></span>ziali <span class=\"_ _1\"></span>sono quindi<span class=\"_ _2a\"> </span>costituiti da voci che consistono in importi rilevati e valutati in conformit\u00e0 agli IFRS.<span class=\"_ _2a\"> </span>Quanto <span class=\"_ _4\"></span>allo <span class=\"_ _5\"></span>schema <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>stato <span class=\"_ _5\"></span>patrimoniale, <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span><span class=\"ff6\">presenta <span class=\"_ _5\"></span>separatamente <span class=\"_ _4\"></span>nell\u2019attivo <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>passivo <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>poste <span class=\"_ _4\"></span>correnti, <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>si<span class=\"_ _2a\"> </span></span>suppone siano realizzate o estinte nel normale ciclo operativo, da quel<span class=\"_ _1\"></span>le non correnti.<span class=\"_ _2a\"> </span>Il <span class=\"_ _5\"></span>Rendiconto <span class=\"_ _5\"></span>finanziario <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>presentato <span class=\"_ _5\"></span>utilizzando <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>metodo <span class=\"_ _b\"></span><span class=\"ls17\">in</span>diretto, <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>sep<span class=\"_ _4\"></span>arata <span class=\"_ _5\"></span>evidenza <span class=\"_ _b\"></span>del <span class=\"_ _5\"></span>flusso <span class=\"_ _5\"></span>finanziario <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>attivit<span class=\"_ _4\"></span>\u00e0<span class=\"_ _2a\"> </span>operativa, <span class=\"_ _4\"></span>da <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>investimento <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>da <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>finanziamento.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>Pur <span class=\"_ _4\"></span>considerando <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span><span class=\"ff6\">l\u2019attivit\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>investimento <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>startup<span class=\"_ _2a\"> </span></span>rappresenta <span class=\"_ _f\"></span>u<span class=\"_ _4\"></span>n r<span class=\"_ _1\"></span>ilevante <span class=\"_ _1\"></span>settore operativo <span class=\"_ _f\"></span>del Gruppo, ai <span class=\"_ _f\"></span>fini della <span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>appresentazione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flussi finan<span class=\"_ _f\"></span>z<span class=\"_ _4\"></span>iari consolidati <span class=\"_ _f\"></span>si \u00e8 rit<span class=\"_ _1\"></span>enuto<span class=\"_ _2a\"> </span>di <span class=\"_ _b\"></span>considerare, <span class=\"_ _b\"></span><span class=\"ff6\">nell\u2019ambito <span class=\"_ _b\"></span>dei <span class=\"_ _11\"> </span>flussi <span class=\"_ _b\"></span>rivenienti <span class=\"_ _b\"></span>dall\u2019attivit\u00e0 <span class=\"_ _b\"></span>op<span class=\"_ _4\"></span>erativa</span>, <span class=\"_ _b\"></span>esclusivamente <span class=\"_ _11\"></span>quelli <span class=\"_ _b\"></span>sottesi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>prestazio<span class=\"_ _4\"></span>ni <span class=\"_ _b\"></span>derivanti<span class=\"_ _2a\"> </span>dalle <span class=\"_ _5\"></span>varie <span class=\"_ _5\"></span>linee <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>servizi <span class=\"_ _5\"></span>of<span class=\"_ _4\"></span>ferti. <span class=\"_ _b\"></span>I <span class=\"_ _5\"></span>flussi <span class=\"_ _5\"></span>finanziari <span class=\"_ _5\"></span>derivanti <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>investimenti <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>disinvestimenti <span class=\"_ _b\"></span>nel <span class=\"_ _5\"></span>portafoglio <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>startup <span class=\"_ _5\"></span>so<span class=\"_ _4\"></span>no<span class=\"_ _2a\"> </span>dunque presentati all\u2019interno della gestione di investimento,<span class=\"_ _2a\"> </span>Gli <span class=\"_ _11\"> </span>schemi  sop<span class=\"_ _1\"></span>ra <span class=\"_ _11\"> </span>deli<span class=\"_ _4\"></span>neati, <span class=\"_ _11\"> </span>op<span class=\"_ _4\"></span>portunamente <span class=\"_ _11\"> </span>integrati <span class=\"_ _11\"> </span>d<span class=\"_ _4\"></span>alle  Note <span class=\"_ _11\"></span>illustrative, <span class=\"_ _11\"> </span>corredati <span class=\"_ _e\"> </span>dalla <span class=\"_ _e\"> </span>Relazione <span class=\"_ _11\"> </span>degli  amministratori<span class=\"_ _2a\"> </span>sull\u2019andamento <span class=\"_ _a\"> </span>dell<span class=\"_ _4\"></span>a <span class=\"_ _12\"> </span>gestione, <span class=\"_ _12\"> </span>sono <span class=\"_ _12\"> </span>ritenuti <span class=\"_ _12\"> </span>quelli <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>meglio <span class=\"_ _12\"> </span>riescono <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>fornire <span class=\"_ _12\"> </span>una <span class=\"_ _12\"> </span>rappresentazione <span class=\"_ _12\"> </span>della <span class=\"_ _12\"> </span>situazione<span class=\"_ _2a\"> </span>patrimoniale e dei risultati economici e dei flussi di cassa del Gruppo<span class=\"lsf\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Il Bilancio Consolidato <span class=\"ff6\">\u00e8</span> stat<span class=\"_ _1\"></span>o redatto in conformit<span class=\"ff6\">\u00e0<span class=\"_ _2a\"> </span></span>\u0300 ai principi contabili internazional<span class=\"_ _1\"></span>i (<span class=\"ffb\">International Accounting Standards </span>- IAS<span class=\"_ _2a\"> </span>e  <span class=\"ffb ls1\">Int<span class=\"_ _4\"></span>ernational  Financial <span class=\"_ _a\"> </span>Reporting  Standards <span class=\"_ _12\"> </span><span class=\"ff1\">-  <span class=\"ff6\">IFRS) <span class=\"_ _a\"> </span>emanati  dall\u2019International  Accounting <span class=\"_ _a\"> </span>Standards  Board <span class=\"_ _a\"> </span>(IASB) <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>alle<span class=\"_ _2a\"> </span></span></span></span>interpretazioni <span class=\"_ _1b\"> </span>dell\u2019International <span class=\"_ _8\"> </span>Financial <span class=\"_ _1b\"> </span>Reporting <span class=\"_ _8\"> </span>Interpretations <span class=\"_ _1b\"> </span>Committee <span class=\"_ _8\"> </span>(IFRIC) <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>dello <span class=\"_ _1b\"> </span>Standing <span class=\"_ _8\"> </span>Interpretations<span class=\"_ _2a\"> </span>Committee <span class=\"_ _11\"> </span>(SIC),  riconosciut<span class=\"_ _1\"></span>i <span class=\"_ _11\"> </span>nell\u2019Unione <span class=\"_ _11\"> </span>Europea  ai <span class=\"_ _11\"> </span>sensi<span class=\"ff1\"> <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>regolamento <span class=\"_ _11\"> </span>(CE)  n. <span class=\"_ _11\"></span>1606/2002 <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>in <span class=\"_ _e\"> </span>vigore <span class=\"_ _e\"> </span>alla <span class=\"_ _11\"> </span>stessa <span class=\"_ _11\"> </span>d<span class=\"_ _4\"></span>ata.<span class=\"_ _2a\"> </span></span>L\u2019insieme di tutti i <span class=\"ff1\">principi e le interpretazioni di riferimento sopraindicati </span>\u00e8<span class=\"ff1\"> </span>di seguito definito \u201cIFRS<span class=\"ff1\">-</span>EU\u201d. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Es<span class=\"_ _4\"></span>so \u00e8 presentato in Euro e<span class=\"_ _4\"></span> le <span class=\"_ _4\"></span>note<span class=\"_ _2a\"> </span>illustrative sono esposte in migliaia di Euro.<span class=\"_ _2a\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "5.1<span class=\"ls40\">    </span>Uso di stime e cause di incerte<span class=\"_ _4\"></span>zza Il Bilancio C<span class=\"_ _4\"></span>onsolidato \u00e8 <span class=\"_ _4\"></span>predisposto in<span class=\"_ _4\"></span> accordo <span class=\"_ _4\"></span>ai Principi <span class=\"_ _4\"></span>Contabili Internazionali <span class=\"_ _4\"></span>IAS/IFRS, <span class=\"_ _4\"></span>che richiedono i<span class=\"_ _4\"></span>l ricorso, <span class=\"_ _4\"></span>da parte<span class=\"_ _2a\"> </span>degli <span class=\"_ _1b\"> </span>amministratori, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>stime,<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>giudizi <span class=\"_ _d\"> </span>ed <span class=\"_ _1b\"> </span>assunzioni <span class=\"_ _8\"> </span>che <span class=\"_ _8\"> </span>hanno <span class=\"_ _8\"> </span>effetto <span class=\"_ _8\"> </span>sull\u2019ammontare <span class=\"_ _8\"> </span>delle <span class=\"_ _8\"> </span>attivit\u00e0 <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>delle <span class=\"_ _d\"> </span>passivit\u00e0,<span class=\"_ _2a\"> </span>sull\u2019informativa <span class=\"_ _5\"></span>relativa <span class=\"_ _4\"></span>ad<span class=\"ff1\"> <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>tenziali <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>sul <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>ricavi <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>costi <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>iportati <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>presentato. <span class=\"_ _5\"></span>Le<span class=\"_ _2a\"> </span></span>stime e le assunzioni utilizzate sono basate su elementi noti alla data di predisposizion<span class=\"_ _1\"></span>e del bilancio, sull\u2019esperienza stor<span class=\"ff1\">i<span class=\"ls41\">ca</span>. </span>La<span class=\"ls1\"> situazion<span class=\"_ _1\"></span>e causata dall'attuale fase di incertezza economico-finanziaria ha comportato la necessit\u00e0 di effettua<span class=\"_ _1\"></span>re assunzioni<span class=\"_ _2a\"> </span></span>riguardanti <span class=\"_ _b\"></span>l'a<span class=\"_ _4\"></span>ndamento <span class=\"_ _b\"></span>futu<span class=\"_ _4\"></span>ro, <span class=\"_ _11\"></span>per <span class=\"_ _b\"></span>cui <span class=\"_ _11\"> </span>non <span class=\"_ _11\"> </span>si <span class=\"_ _11\"></span>pu\u00f2 <span class=\"_ _b\"></span>escl<span class=\"_ _4\"></span>udere <span class=\"_ _11\"> </span>il <span class=\"_ _11\"></span>concretizzarsi, <span class=\"_ _11\"></span>nel <span class=\"_ _b\"></span>prossimo <span class=\"_ _11\"> </span>esercizio, <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>risultati <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>iversi  da<span class=\"_ _2a\"> </span>qu<span class=\"ls1\">anto <span class=\"_ _5\"></span>stimato <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>quindi <span class=\"_ _4\"></span>potrebbero <span class=\"_ _5\"></span>richiedere <span class=\"_ _4\"></span>rettifiche, <span class=\"_ _4\"></span>ad <span class=\"_ _5\"></span>oggi <span class=\"_ _4\"></span>n\u00e9 <span class=\"_ _5\"></span>stimabili <span class=\"_ _4\"></span>n\u00e9 <span class=\"_ _4\"></span>prevedi<span class=\"_ _4\"></span>bili, <span class=\"_ _4\"></span>anche <span class=\"_ _5\"></span>significative, <span class=\"_ _4\"></span>al <span class=\"_ _5\"></span>valore<span class=\"_ _2a\"> </span></span>contabile <span class=\"_ _b\"></span>delle<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>voci <span class=\"_ _11\"></span>afferenti <span class=\"_ _b\"></span>g<span class=\"_ _4\"></span>li <span class=\"_ _11\"></span>investimenti <span class=\"_ _b\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>startup, <span class=\"_ _b\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>pi\u00f9 <span class=\"_ _11\"></span>precisamente <span class=\"_ _11\"> </span>Tito<span class=\"_ _4\"></span>li <span class=\"_ _b\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _11\"> </span>portafoglio <span class=\"_ _11\"> </span>ed <span class=\"_ _11\"></span>Attivit\u00e0 <span class=\"_ _11\"> </span>finanziarie <span class=\"_ _11\"> </span>non<span class=\"_ _2a\"> </span>correnti. In particolare, in assenza di <span class=\"_ _4\"></span>mercati attivi alle cui quotazioni <span class=\"_ _4\"></span>attingere per la <span class=\"_ _4\"></span>valutazione degli investimenti in <span class=\"_ _4\"></span>startup, <span class=\"_ _4\"></span>il Gruppo<span class=\"_ _2a\"> </span>\u00e8 <span class=\"ls1\">tenuto a ricorrere alla determinazione di fair value di livel<span class=\"_ _4\"></span>lo 3 che, per definizione, richiedono il ricorso a <span class=\"_ _4\"></span>input non osservabil<span class=\"_ _4\"></span><span class=\"ls42\">i<span class=\"_ _2a\"> </span></span></span>e dunque sottendono un maggior livello di giudizio.<span class=\"_ _2a\"> </span>Come  ulteriormente <span class=\"_ _11\"> </span>illustrato  alle  successive  note  <span class=\"ls12\">13</span>  Titoli <span class=\"_ _11\"> </span>i<span class=\"_ _4\"></span>n  portafoglio  <span class=\"ls1f\">e <span class=\"_ _11\"> </span></span>14  Attivit\u00e0  finanziarie <span class=\"_ _11\"> </span>non  correnti,  il  giudizio<span class=\"_ _2a\"> </span>necessario nella determinazione dei fair value sott<span class=\"_ _1\"></span>ende essenzialmente alla scelta degl<span class=\"_ _1\"></span>i input da considerare nella stima, siano<span class=\"_ _2a\"> </span>essi <span class=\"_ _b\"></span>costituiti <span class=\"_ _b\"></span>dalle <span class=\"_ _b\"></span>valutazioni <span class=\"_ _b\"></span>associate <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>perazioni <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _b\"></span>investimento <span class=\"_ _b\"></span>effettuate <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>s<span class=\"_ _4\"></span>tartup <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>investitori <span class=\"_ _e\"> </span>terzi<span class=\"_ _2a\"> </span>ovvero, in assenza di queste, dall\u2019andamento di indicatori di performance sp<span class=\"_ _1\"></span>ecifici delle singole startup.<span class=\"_ _2a\"> </span>Peraltro, <span class=\"_ _f\"></span>data l\u2019incertezza <span class=\"_ _f\"></span>sottesa alle <span class=\"_ _f\"></span>tempistiche di <span class=\"_ _f\"></span>\u201cexit\u201d, tali <span class=\"_ _1\"></span>valutazioni <span class=\"_ _f\"></span>potranno dover <span class=\"_ _f\"></span>essere aggiornate <span class=\"_ _f\"></span>in futuro <span class=\"_ _f\"></span>a<span class=\"_ _4\"></span><span class=\"ff1\">nche per<span class=\"_ _2a\"> </span></span>il semplice <span class=\"_ _4\"></span>decorrere <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>tempo, <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>di riflet<span class=\"_ _4\"></span>tere il <span class=\"_ _4\"></span>maggiore <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>minor <span class=\"_ _4\"></span>valore che <span class=\"_ _5\"></span>tali investimenti <span class=\"_ _4\"></span>andranno ad <span class=\"_ _5\"></span>assumere <span class=\"_ _5\"></span>per<span class=\"_ _2a\"> </span>effetto degli eventi finanziari e non che li interesseranno fino alla loro data di cessione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "5.<span class=\"ls1\">2<span class=\"ls40\">  </span>Informativa sul fair value<span class=\"_ _2a\"> </span></span>A <span class=\"_ _5\"></span>seguito <span class=\"_ _5\"></span>dell\u2019emissione <span class=\"_ _4\"></span>dell\u2019IFRS <span class=\"_ _5\"></span>13 <span class=\"_ _5\"></span>emanato <span class=\"_ _4\"></span>dagli <span class=\"_ _5\"></span>organismi <span class=\"_ _5\"></span>internazionali <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>contabilit\u00e0, <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>fine <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>migliorar<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>l\u2019informat<span class=\"ff1\">iva <span class=\"_ _5\"></span>in<span class=\"_ _2a\"> </span></span>materia <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span><span class=\"ffb\">fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>measurement</span> <span class=\"_ _4\"></span>associato <span class=\"_ _5\"></span>agli <span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>rumenti <span class=\"_ _4\"></span>finanziari, <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tato <span class=\"_ _5\"></span>introdotto <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span>concetto <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>gerarchia <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span><span class=\"ffb\">fair<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>value<span class=\"_ _2a\"> </span></span>(<span class=\"ffb\">Fair  Value <span class=\"_ _a\"> </span>Hierarchy<span class=\"ff6\">, <span class=\"_ _a\"> </span>nel  seguito  anche  \u201cFVH\u201d) <span class=\"_ _a\"> </span>articolata  su <span class=\"_ _a\"> </span>tre  differenti  livelli<span class=\"_ _4\"></span>  (Livello <span class=\"_ _a\"> </span>1,  Livello <span class=\"_ _a\"> </span>2  e  Liv<span class=\"_ _4\"></span>ello  3) <span class=\"_ _a\"> </span>in  ordine<span class=\"_ _2a\"> </span></span></span>decrescente di osservabilit\u00e0 degli input utilizzati per la stima del <span class=\"ffb\">fair value</span>.<span class=\"_ _2a\"> </span>La FVH prevede che vengano assegnat<span class=\"_ _1\"></span>i alternativamente i seguenti livelli:<span class=\"_ _2a\"> </span>Livello 1: prezzi quotati in mercati attivi per<span class=\"_ _1\"></span> strumenti identici (cio\u00e8 senza modifiche o repackaging).<span class=\"_ _2a\"> </span>Livello  2:  prezzi <span class=\"_ _a\"> </span>quotati  in  m<span class=\"_ _4\"></span>ercati  attivi <span class=\"_ _a\"> </span>per  strumenti <span class=\"_ _a\"> </span>attivit\u00e0  o  passivit\u00e0 <span class=\"_ _a\"> </span>simili  oppure<span class=\"_ _4\"></span>  calcolati <span class=\"_ _12\"> </span>attraverso  tecniche <span class=\"_ _a\"> </span>di<span class=\"_ _2a\"> </span>valutazione dove tutti gli input significat<span class=\"_ _1\"></span>ivi sono basati su parametri osservabili sul mercato.<span class=\"_ _2a\"> </span>Livello 3: tecniche di valutazione dove un qualsiasi input significativo per la valutazione al fa<span class=\"_ _1\"></span>ir value \u00e8 basato su dati di<span class=\"_ _4\"></span> mercat<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span>non osservabili.<span class=\"_ _2a\"> </span>Il <span class=\"ffb\">fair value</span> <span class=\"ff6\">dei \u201c</span>Titoli <span class=\"_ _f\"></span>in portafoglio<span class=\"ff6\">\u201d in essere al </span>31 <span class=\"_ _1\"></span>dicembre 2024 (Nota <span class=\"ls12\">13</span><span class=\"ff6\">) e <span class=\"_ _f\"></span>de<span class=\"_ _4\"></span>i \u201c<span class=\"ff1\">Attivit\u00e0 finanziarie n<span class=\"_ _1\"></span>on correnti<span class=\"ff6\">\u201d (Nota 1</span>4) sono<span class=\"_ _2a\"> </span></span></span>classificabili <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>3\u00b0 <span class=\"_ _b\"></span>Livello. <span class=\"_ _b\"></span>Per <span class=\"_ _b\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>valutate <span class=\"_ _11\"></span>al <span class=\"_ _5\"></span>costo<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>ammortizzato, <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>loro<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>natura, <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>ragione<span class=\"_ _5\"></span>vole<span class=\"_ _2a\"> </span>ritenere che il <span class=\"ffb\">fair value </span>non si discosti significativamente dai valori del Bilancio Annuale Consolidato.<span class=\"_ _2a\"> </span>I fair value di <span class=\"_ _4\"></span>terzo livello di <span class=\"_ _4\"></span>Titoli in <span class=\"_ _4\"></span>portafoglio e <span class=\"_ _4\"></span>di Attivit\u00e0 finanziarie non cor<span class=\"_ _4\"></span>renti, come <span class=\"_ _4\"></span>illustrato nei criteri <span class=\"_ _4\"></span>di valutazione, si<span class=\"_ _2a\"> </span>basano, ove disponibili, su dati di input<span class=\"_ _1\"></span> che prendono a riferimento le pi\u00f9 recenti transazioni sul capitale della sp<span class=\"_ _1\"></span>ecifica st<span class=\"_ _4\"></span>artup<span class=\"_ _2a\"> </span>oggetto di valutazione. La natura e t<span class=\"_ _1\"></span>ipologia di tali dati di input<span class=\"_ _1\"></span> \u00e8 resa necessaria dalla complessit\u00e0 intr<span class=\"_ _1\"></span>inseca nella valutazione di investimenti in start-<span class=\"_ _2a\"> </span>up <span class=\"_ _f\"></span>in fase <span class=\"_ _f\"></span>seed o p<span class=\"_ _1\"></span>re-<span class=\"ff6\">seed ma<span class=\"_ _1\"></span> r<span class=\"_ _f\"></span>ende, d\u2019altro <span class=\"_ _f\"></span>canto, difficilmen<span class=\"_ _1\"></span>te ipoti<span class=\"_ _1\"></span>zzabili <span class=\"_ _f\"></span>cambiame<span class=\"_ _4\"></span>nti <span class=\"_ _f\"></span>ragio<span class=\"_ _4\"></span>nevoli in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tali <span class=\"_ _f\"></span>input non <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span><span class=\"ff1\">sservabili<span class=\"_ _2a\"> </span></span></span>e non risulta determinabile la sensibilit\u00e0 della valutazione del FV.<span class=\"_ _2a\"> </span>In a<span class=\"_ _1\"></span>ssenza di un\u2019oper<span class=\"_ _1\"></span>azione rilevante per<span class=\"_ _1\"></span> la valutazione <span class=\"_ _f\"></span>del fair value avvenuta n<span class=\"_ _f\"></span>ei 12 mesi precedenti, come <span class=\"_ _f\"></span>definita dalla <span class=\"ff1\">policy<span class=\"_ _2a\"> </span></span>adottata <span class=\"_ _5\"></span>dal <span class=\"_ _b\"></span>Gruppo, <span class=\"_ _b\"></span>questa <span class=\"_ _b\"></span>provvede <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>effettuare <span class=\"_ _5\"></span>specifiche <span class=\"_ _b\"></span>analisi <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>alcuni <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>ndicatori <span class=\"_ _5\"></span>endogeni <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>esogeni <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>possan<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span>condurre <span class=\"_ _12\"> </span>ad <span class=\"_ _8\"> </span>informazioni <span class=\"_ _1b\"> </span>utili <span class=\"_ _8\"> </span>all\u2019aggiornamento <span class=\"_ _12\"> </span>della <span class=\"_ _1b\"> </span>valut<span class=\"_ _4\"></span>azione, <span class=\"_ _1b\"> </span>con <span class=\"_ _1b\"> </span>conseguente <span class=\"_ _1b\"> </span>conf<span class=\"_ _4\"></span>erma <span class=\"_ _1b\"> </span>o <span class=\"_ _1b\"> </span>ribasso <span class=\"_ _1b\"> </span>del <span class=\"_ _1b\"> </span>fair <span class=\"_ _8\"> </span>value<span class=\"_ _2a\"> </span>precedentemente  valutato. <span class=\"_ _a\"> </span>Nell\u2019amb<span class=\"_ _4\"></span><span class=\"ff1\">ito  di <span class=\"_ _a\"> </span>tali <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>di  a<span class=\"_ _4\"></span>nalisi, <span class=\"_ _a\"> </span>nel  corso <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>semestre <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>state  ope<span class=\"_ _4\"></span>rate  una <span class=\"_ _a\"> </span>serie<span class=\"_ _4\"></span>  di<span class=\"_ _2a\"> </span></span>svalutazioni laddov<span class=\"_ _4\"></span>e le <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>nformazioni ottenu<span class=\"_ _4\"></span>te media<span class=\"_ _4\"></span>nte il <span class=\"_ _4\"></span>predetto <span class=\"_ _4\"></span>assessment, <span class=\"_ _4\"></span>abbiano <span class=\"_ _4\"></span>condotto <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>direzione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>ritenere <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>il<span class=\"_ _2a\"> </span>fair <span class=\"_ _f\"></span>value <span class=\"_ _1\"></span>degli <span class=\"_ _f\"></span>investimenti <span class=\"_ _f\"></span>misurato <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>occasione <span class=\"_ _f\"></span>di pr<span class=\"_ _1\"></span>ecedenti ch<span class=\"_ _1\"></span>iusure <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>fosse pi\u00f9<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>attuale e <span class=\"_ _f\"></span>necessitasse <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>aggiustame<span class=\"_ _4\"></span>nti.<span class=\"_ _2a\"> </span>Si <span class=\"_ _f\"></span>segnalano <span class=\"_ _1\"></span>delle <span class=\"_ _f\"></span>situazioni che, <span class=\"_ _f\"></span>seppur <span class=\"_ _f\"></span>abbiano <span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>idenziato <span class=\"_ _f\"></span>d<span class=\"_ _4\"></span>ei <span class=\"_ _f\"></span>cambiamenti <span class=\"_ _1\"></span>di <span class=\"_ _f\"></span>contesto in <span class=\"_ _f\"></span>merito <span class=\"_ _f\"></span>ad un<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>o pi\u00f9 <span class=\"_ _f\"></span>fattori <span class=\"_ _f\"></span>tra quelli<span class=\"_ _2a\"> </span>oggetto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>analisi, <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>stati <span class=\"_ _b\"></span>ritenuti <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>fattore <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>rischio <span class=\"_ _11\"></span>e <span class=\"_ _b\"></span>non <span class=\"_ _5\"></span>hanno <span class=\"_ _b\"></span>condotto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>con<span class=\"_ _4\"></span>siderazioni <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>merito <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>val<span class=\"_ _5\"></span>ue<span class=\"_ _2a\"> </span>dell\u2019investi<span class=\"ff1\">mento <span class=\"_ _f\"></span>specifico. Per <span class=\"_ _f\"></span>tali sit<span class=\"_ _f\"></span>u<span class=\"_ _4\"></span>azioni, <span class=\"_ _f\"></span>tu<span class=\"_ _4\"></span>ttavia, <span class=\"_ _f\"></span>\u00e8 attivato <span class=\"_ _f\"></span>un pr<span class=\"_ _1\"></span>esidio <span class=\"_ _1\"></span>di <span class=\"_ _f\"></span>mon<span class=\"_ _4\"></span>itoraggio <span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>he, <span class=\"_ _f\"></span>laddove r<span class=\"_ _1\"></span>iscontrasse <span class=\"_ _f\"></span>cri<span class=\"_ _4\"></span>ticit\u00e0<span class=\"_ _2a\"> </span></span>provveder\u00e0 a considerare tali cambiamenti nell\u2019ambito del processo di valutazione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "6.    Criteri di valutazi<span class=\"_ _4\"></span>one e principi contabili ap<span class=\"_ _4\"></span>plicati<span class=\"_ _2a\"> </span>6.1    Attivit\u00e0 <span class=\"_ _4\"></span>immateriali A<span class=\"fs7\">TTIVIT\u00c0 IMMATERIA<span class=\"_ _4\"></span>LI DIVERSE DALL<span class=\"_ _4\"></span></span><span class=\"ff6\">\u2019</span><span class=\"fs7\">AVVIAMENT<span class=\"_ _4\"></span>O </span>Le <span class=\"_ _4\"></span>attivit\u00e0 immateriali sono <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>stituite da <span class=\"_ _4\"></span>elementi non <span class=\"_ _4\"></span>monet<span class=\"_ _4\"></span>ari, identificabili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>privi di <span class=\"_ _4\"></span>consistenza fisica, <span class=\"_ _4\"></span>controllabili<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>atti <span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>generare benefici economici <span class=\"_ _4\"></span>futuri. Tali <span class=\"_ _4\"></span>elementi <span class=\"_ _4\"></span>sono rilevati <span class=\"_ _4\"></span>al costo<span class=\"_ _4\"></span> di <span class=\"_ _4\"></span>acquisto e/o <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>produzione, comprensivo de<span class=\"_ _4\"></span>lle<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>spese<span class=\"_ _2a\"> </span>direttamente attribuibili per predisporre l\u2019attivit\u00e0 al suo <span class=\"_ _4\"></span>utilizzo, al <span class=\"_ _4\"></span>netto degli ammortamenti cumulati e delle eventuali <span class=\"_ _5\"></span><span class=\"ff1\">perdite<span class=\"_ _2a\"> </span></span>di <span class=\"_ _f\"></span>valore. L\u2019ammorta<span class=\"_ _1\"></span>mento h<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nizio <span class=\"_ _f\"></span>nel <span class=\"_ _1\"></span>momento <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>cui<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>l\u2019attivit\u00e0 \u00e8 <span class=\"_ _f\"></span>disponibile <span class=\"_ _1\"></span>all\u2019uso <span class=\"_ _f\"></span>ed \u00e8 <span class=\"_ _f\"></span>ripartito <span class=\"_ _f\"></span>sistem<span class=\"_ _4\"></span>aticame<span class=\"ff1\">nte in <span class=\"_ _f\"></span>relazione<span class=\"_ _2a\"> </span></span>alla residua possibilit\u00e0 di utilizzazione della stessa e cio\u00e8 sulla base della stimata vita utile. <table class=\"s w169 hee\" id=\"_dc3b5c1b-94a7-44f5-a6c4-088c6b9b6c3c\"><tr><td></td><td class=\"c x173 ycc5 w63 h12\"><div class=\"t m0 x53 h2 y47d ff2 fs0 fc3 sc0 ls1 ws0\">ALIQUOTA<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x174 ycc6 w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Software </div></td><td class=\"c x173 ycc6 w63 h13\"><div class=\"t m0 xb4 hc y72 ff1 fs6 fc0 sc0 ls6 ws0\">20%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x174 ycc7 w62 h6c\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Costi di sviluppo<span class=\"_ _1\"></span> </div></td><td class=\"c x173 ycc7 w63 h6c\"><div class=\"t m0 x1c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">20% - 33% </div></td></tr></table>A<span class=\"fs7\">VVIAMENTO </span>L\u2019avviamento rappresenta la differenza registrata fra<span class=\"_ _1\"></span> il costo sostenuto per l\u2019acquisizione di un complesso di attivit\u00e0 e il <span class=\"_ _4\"></span><span class=\"ff1\">valore,<span class=\"_ _2a\"> </span></span>misurato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span><span class=\"ffb\">fair value<span class=\"ff6\">, dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>e delle <span class=\"_ _f\"></span>passivit\u00e0 identificate a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>momento dell\u2019acq<span class=\"_ _1\"></span>uisizione. L\u2019avviamento <span class=\"_ _f\"></span>non \u00e8 <span class=\"_ _f\"></span>ammo<span class=\"_ _4\"></span>rtizzato<span class=\"_ _2a\"> </span></span></span>ma <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _11\"></span>sottoposto, <span class=\"_ _b\"></span>almeno <span class=\"_ _b\"></span>an<span class=\"_ _4\"></span>nualmente, <span class=\"_ _b\"></span>a <span class=\"_ _11\"></span>verifica <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>recuperabilit\u00e0 <span class=\"_ _b\"></span>(<span class=\"_ _4\"></span><span class=\"ffb\">impairment <span class=\"_ _11\"> </span>test</span>) <span class=\"_ _11\"></span>volta <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>individuare <span class=\"_ _b\"></span>eventuali <span class=\"_ _11\"> </span>perdite <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>valore. L\u2019eventuale riduzione di <span class=\"_ _4\"></span>valore dell\u2019avviamento viene ril<span class=\"_ _4\"></span>evata nel caso in <span class=\"_ _4\"></span>cui il valore re<span class=\"_ _4\"></span>cuperabile dell\u2019avviame<span class=\"_ _4\"></span><span class=\"ff1\">nto risu<span class=\"_ _4\"></span>lti<span class=\"_ _2a\"> </span></span>inferiore al suo <span class=\"_ _4\"></span>valore di <span class=\"_ _4\"></span>iscrizione in bi<span class=\"_ _4\"></span>lancio. Per <span class=\"_ _4\"></span>valore recu<span class=\"_ _4\"></span>perabile si i<span class=\"_ _4\"></span>ntende il ma<span class=\"_ _4\"></span>ggiore t<span class=\"_ _4\"></span>ra il <span class=\"_ _5\"></span><span class=\"ffb\">fair value<span class=\"_ _4\"></span></span>, al <span class=\"_ _4\"></span>netto degli oneri<span class=\"_ _2a\"> </span>di  v<span class=\"_ _4\"></span>endita,  e <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>valore<span class=\"_ _4\"></span>  d\u2019<span class=\"_ _4\"></span>uso. <span class=\"_ _a\"> </span>Non  \u00e8 <span class=\"_ _a\"> </span>conse<span class=\"_ _4\"></span>ntito  il <span class=\"_ _a\"> </span>ri<span class=\"_ _4\"></span>pristino  di <span class=\"_ _a\"> </span>va<span class=\"_ _4\"></span>lore  dell\u2019avviame<span class=\"_ _4\"></span>nto  nel <span class=\"_ _a\"> </span>caso<span class=\"_ _4\"></span>  di <span class=\"_ _a\"> </span>u<span class=\"_ _4\"></span>na <span class=\"_ _a\"> </span>precedente<span class=\"_ _2a\"> </span>svalutazione per perdita di valore.<span class=\"_ _2a\"> </span>6.2.    Attivit\u00e0 mat<span class=\"_ _4\"></span>eriali  Le <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ateriali <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>rilevate <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>prezzo <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>acquisto, <span class=\"_ _5\"></span>compr<span class=\"_ _4\"></span>ensivo <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>costi <span class=\"_ _5\"></span>accessori <span class=\"_ _4\"></span>dire<span class=\"_ _4\"></span>ttamente <span class=\"_ _5\"></span>imputabili <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>necessar<span class=\"_ _4\"></span><span class=\"ls17\">i<span class=\"_ _2a\"> </span></span><span class=\"ls17\"> </span>alla messa in<span class=\"_ _1\"></span> funzione del <span class=\"_ _1\"></span>bene per l\u2019uso per <span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>ui \u00e8 stato a<span class=\"_ _1\"></span>cquistato. I beni <span class=\"_ _f\"></span>com<span class=\"_ _4\"></span>posti di componenti, d\u2019importo significat<span class=\"_ _1\"></span>ivo <span class=\"ff1\">e<span class=\"_ _4\"></span> co<span class=\"lsd\">n<span class=\"_ _2a\"> </span></span></span><span class=\"ff1\"><span class=\"lsd\"> </span></span>vite utili <span class=\"_ _4\"></span>differenti, <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>considerati <span class=\"_ _4\"></span>separatamente <span class=\"_ _4\"></span>nella de<span class=\"_ _4\"></span>terminazione <span class=\"_ _4\"></span>dell\u2019ammortamento. <span class=\"_ _4\"></span>L'ammortamento \u00e8<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>calcolato i<span class=\"_ _4\"></span>n<span class=\"_ _2a\"> </span> quote <span class=\"_ _4\"></span>costa<span class=\"_ _4\"></span>nti <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ase <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>vita <span class=\"_ _5\"></span>utile <span class=\"_ _4\"></span>stimata <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>bene <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>l\u2019impresa, <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>riesaminata <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>periodicit\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nnuale. <span class=\"_ _5\"></span>Le <span class=\"_ _5\"></span>aliquote<span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span><span class=\"ff1\"><span class=\"_ _4\"></span> </span>ammortamento utilizzate sono le seguenti:  <table class=\"s w16a hef\" id=\"_d7455bf6-7376-4899-b4ae-61cb652aca37\"><tr><td></td><td class=\"c x173 ycc8 w63 h12\"><div class=\"t m0 x53 h2 y47d ff2 fs0 fc3 sc0 ls1 ws0\">ALIQUOTA<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x174 ycc9 w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Arredamento </div></td><td class=\"c x173 ycc9 w63 h13\"><div class=\"t m0 xb5 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">12% </div></td></tr><tr><td class=\"c x174 ycca w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Hardware IT </div></td><td class=\"c x173 ycca w63 h13\"><div class=\"t m0 xb4 hc y72 ff1 fs6 fc0 sc0 ls6 ws0\">20%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x174 yccb w62 h14\"><div class=\"t m0 x9 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">Migliori su beni <span class=\"_ _1\"></span>di terzi </div></td><td class=\"c x173 yccb w63 h14\"><div class=\"t m0 x51 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">20% (durata del c<span class=\"_ _f\"></span>ontratto di affitto) </div></td></tr><tr><td class=\"c x174 yccc w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Altri beni </div></td><td class=\"c x173 yccc w63 h13\"><div class=\"t m0 x1c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">12% <span class=\"ff6\">\u2013</span> <span class=\"ls6\">20%</span> </div></td></tr></table>6<span class=\"ff12\">.3.    Diritto d\u2019uso per be<span class=\"_ _4\"></span>ni in leasing </span><span class=\"ff12\"><span class=\"_ _4\"></span></span> Il Gruppo <span class=\"_ _f\"></span><span class=\"ff6\">v<span class=\"_ _4\"></span>aluta <span class=\"_ _1\"></span>all\u2019atto della <span class=\"_ _f\"></span>sot<span class=\"_ _4\"></span>toscrizione <span class=\"_ _1\"></span>di un <span class=\"_ _f\"></span>con<span class=\"_ _4\"></span>tratto se <span class=\"_ _1\"></span>\u00e8, o con<span class=\"_ _1\"></span>tiene, un<span class=\"_ _1\"></span> leasin<span class=\"_ _1\"></span>g. In <span class=\"_ _f\"></span>a<span class=\"_ _4\"></span>ltri termini, <span class=\"_ _f\"></span>se il contratto <span class=\"_ _f\"></span>conferis<span class=\"_ _4\"></span><span class=\"ff1\">ce<span class=\"_ _2a\"> </span></span></span><span class=\"ff6\"><span class=\"ff1\"> </span></span>il <span class=\"_ _5\"></span>diritto <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>controllare <span class=\"_ _5\"></span>l\u2019uso <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>bene <span class=\"_ _4\"></span>identificato <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>tempo <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>cambio <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>corrispettivo. <span class=\"_ _5\"></span><span class=\"ff1\">Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>adotta <span class=\"_ _5\"></span>un<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>unico <span class=\"_ _4\"></span>modello <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>riconoscimento <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>misurazione <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>leasing, eccetto <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>leas<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>bre<span class=\"_ _4\"></span>ve <span class=\"_ _4\"></span>termine <span class=\"_ _4\"></span>ed <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>leasing <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>ben<span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span> modico valore.<span class=\"_ _2a\"> </span> In <span class=\"_ _5\"></span>accordo <span class=\"_ _b\"></span>con <span class=\"_ _5\"></span>il <span class=\"_ _b\"></span>principio <span class=\"_ _5\"></span>con<span class=\"_ _4\"></span>tabile <span class=\"_ _5\"></span>internazionale <span class=\"_ _b\"></span>IFRS <span class=\"_ _5\"></span>n. <span class=\"_ _b\"></span>16, <span class=\"_ _11\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span><span class=\"ff6\">rileva <span class=\"_ _b\"></span>un\u2019attivit\u00e0 <span class=\"_ _b\"></span>per <span class=\"_ _5\"></span>diritto <span class=\"_ _b\"></span>d\u2019uso, <span class=\"_ _b\"></span>che <span class=\"_ _5\"></span>rappresenta <span class=\"_ _b\"></span>il<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span>diritto <span class=\"_ _b\"></span>ad <span class=\"_ _11\"> </span>utilizzare <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>bene <span class=\"_ _b\"></span>sottostante <span class=\"_ _11\"> </span>il <span class=\"_ _11\"></span>contratto, <span class=\"_ _11\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _11\"> </span>relativa <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _11\"> </span>per <span class=\"_ _b\"></span>be<span class=\"_ _4\"></span>ni <span class=\"_ _b\"></span>sui <span class=\"_ _11\"> </span>beni <span class=\"_ _11\"> </span>oggetto <span class=\"_ _11\"></span>di <span class=\"_ _b\"></span>loca<span class=\"_ _5\"></span>zione<span class=\"_ _2a\"> </span> finanziaria (leasing), rappresentata dal valore attuale dei canoni <span class=\"_ _4\"></span><span class=\"ff6\">fissi futuri. L\u2019attivit\u00e0 per il diritto d\u2019uso dei beni in le<span class=\"_ _4\"></span>asing viene<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span>inizialmente <span class=\"_ _f\"></span>valutata al <span class=\"_ _f\"></span>costo, <span class=\"_ _f\"></span>e<span class=\"_ _4\"></span> successi<span class=\"_ _1\"></span>vamente <span class=\"_ _f\"></span>ammor<span class=\"_ _4\"></span>tizzata <span class=\"_ _f\"></span>lungo la <span class=\"_ _f\"></span>durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _f\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _f\"></span>locazione (o <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a vita <span class=\"_ _f\"></span>utile <span class=\"_ _f\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>ben<span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span> se inferiore) definita in<span class=\"_ _1\"></span> sede di analisi. Il costo delle at<span class=\"_ _1\"></span>tivit\u00e0 per diritto d\u2019uso include il valore in<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>zialmente rilevato <span class=\"ff1\">della passivit\u00e0<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>per <span class=\"_ _4\"></span>leasing, <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _5\"></span>iniziali <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>retti <span class=\"_ _4\"></span>sostenu<span class=\"_ _4\"></span>ti, <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>stima <span class=\"_ _4\"></span>deg<span class=\"_ _4\"></span>li <span class=\"_ _4\"></span>even<span class=\"_ _4\"></span>tuali <span class=\"_ _4\"></span>costi <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>pristino <span class=\"_ _5\"></span>da <span class=\"_ _4\"></span>sos<span class=\"_ _4\"></span>tenere <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>termine <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>cont<span class=\"_ _4\"></span>ratto <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>i<span class=\"_ _2a\"> </span> pagamenti anticipati <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>leasing <span class=\"_ _4\"></span>effettuati <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di p<span class=\"_ _4\"></span>rima <span class=\"_ _4\"></span>transizione a<span class=\"_ _4\"></span>l ne<span class=\"_ _4\"></span>tto degli<span class=\"_ _4\"></span> in<span class=\"_ _4\"></span>centivi ricevuti. <span class=\"_ _4\"></span>La <span class=\"_ _4\"></span>pass<span class=\"_ _5\"></span>ivit\u00e0 <span class=\"_ _4\"></span>per<span class=\"_ _2a\"> </span> leasing \u00e8 valutata al valore attuale dei pagamenti dovuti per i canoni futuri.<span class=\"_ _2a\"> </span> Le attivit\u00e0 per il diritto d'uso sono periodicamente soggette a Impairment. 6.4.    Partecipazioni<span class=\"_ _2a\"> </span><span class=\"_ _4\"></span> La voce include partecipazioni in societ\u00e0 collegate e in joint venture.<span class=\"_ _2a\"> </span> Una <span class=\"_ _5\"></span>collegata <span class=\"_ _4\"></span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>quale <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>esercita <span class=\"_ _5\"></span>un\u2019influenza <span class=\"_ _5\"></span>notevole. <span class=\"_ _5\"></span>Per <span class=\"_ _5\"></span>influenza <span class=\"_ _5\"></span>notevole <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>intende <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>potere<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span><span class=\"ff1\"><span class=\"_ _4\"></span> </span>partecipare <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>determi<span class=\"_ _4\"></span>nazione <span class=\"_ _5\"></span>delle <span class=\"_ _4\"></span>politiche <span class=\"_ _4\"></span>fina<span class=\"_ _4\"></span>nziarie <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>gestionali <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipata <span class=\"_ _5\"></span>senza <span class=\"_ _5\"></span>averne <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>controllo <span class=\"_ _5\"></span>o <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span>controllo<span class=\"_ _2a\"> </span> congiunto.<span class=\"_ _2a\"> </span> Una joint venture \u00e8 un accordo a controllo congiunto nel quale le parti che detengono il controllo congiunto vantano diritti <span class=\"_ _4\"></span>sulle<span class=\"_ _2a\"> </span> attivit\u00e0 <span class=\"_ _4\"></span>nette <span class=\"_ _4\"></span>dell\u2019accordo. <span class=\"_ _4\"></span>Per <span class=\"_ _4\"></span>controllo <span class=\"_ _4\"></span>congiunto <span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>intende l<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>condivisione <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>contrattuale <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>controllo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>acco<span class=\"_ _4\"></span><span class=\"ff1\">rdo<span class=\"_ _4\"></span>,<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>che <span class=\"_ _a\"> </span>esiste <span class=\"_ _a\"> </span>unicamente <span class=\"_ _a\"> </span>quando <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>decisioni <span class=\"_ _a\"> </span>sulle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>rilevanti <span class=\"_ _a\"> </span>richiedono <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>consenso <span class=\"_ _12\"> </span>unanime  di <span class=\"_ _a\"> </span>tutte <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>pa<span class=\"_ _4\"></span>rti <span class=\"_ _a\"> </span>che<span class=\"_ _2a\"> </span> condividono il controllo.<span class=\"_ _2a\"> </span> Le <span class=\"_ _12\"> </span>considerazioni <span class=\"_ _1b\"> </span>fatte <span class=\"_ _12\"> </span>per <span class=\"_ _1b\"> </span>determinare <span class=\"_ _12\"> </span>l\u2019i<span class=\"_ _4\"></span>nfluenza <span class=\"_ _12\"> </span>notevole <span class=\"_ _1b\"> </span>o <span class=\"_ _12\"> </span>il<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>controllo <span class=\"_ _12\"> </span>co<span class=\"_ _4\"></span>ngiunto <span class=\"_ _12\"> </span>so<span class=\"_ _4\"></span>no <span class=\"_ _12\"> </span>simili <span class=\"_ _12\"> </span>a<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>quelle <span class=\"_ _1b\"> </span>necessarie <span class=\"_ _1b\"> </span>a<span class=\"_ _2a\"> </span> determinare il controllo sulle controllate.<span class=\"_ _2a\"> </span> La partecipazione del Gruppo in societ\u00e0 collegate e joint venture sono valutate con il metodo del patrimonio netto.<span class=\"_ _2a\"> </span> Con <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>metodo <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>patrimonio <span class=\"_ _5\"></span>netto, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>partecipazione <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>na <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _5\"></span>collegata <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>joint <span class=\"_ _5\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>inizialmente <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>levata<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _2a\"> </span> costo. <span class=\"_ _5\"></span>Il <span class=\"_ _b\"></span>valore <span class=\"_ _5\"></span>contabile <span class=\"_ _b\"></span>della <span class=\"_ _5\"></span>partecipazione <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _5\"></span>aumentato <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>diminuito <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>rilevare <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>quo<span class=\"_ _4\"></span>ta <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>pertinenza <span class=\"_ _5\"></span>dell<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>partecipant<span class=\"_ _4\"></span><span class=\"ls1f\">e<span class=\"_ _2a\"> </span></span><span class=\"ls1f\"> </span>degli <span class=\"_ _4\"></span>utili <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>delle<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>perdi<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>della <span class=\"_ _5\"></span>partecipata <span class=\"_ _5\"></span>realizzati <span class=\"_ _4\"></span>dopo <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ata <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>acquisizione. <span class=\"_ _5\"></span>L\u2019avviamento <span class=\"_ _4\"></span>afferente <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>col<span class=\"_ _4\"></span>legata <span class=\"_ _b\"></span><span class=\"ff1\">od <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>joint <span class=\"_ _4\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>incluso <span class=\"_ _4\"></span>nel <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _5\"></span>partecipazione <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>sogget<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _5\"></span>verifica <span class=\"_ _5\"></span>separata <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>perdita <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alore<span class=\"_ _2a\"> </span> (impairment).<span class=\"_ _2a\"> </span> La <span class=\"_ _4\"></span>quota <span class=\"_ _4\"></span>aggregata <span class=\"_ _5\"></span>di per<span class=\"_ _4\"></span>tinenza <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>G<span class=\"_ _4\"></span>ruppo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>risult<span class=\"_ _4\"></span>ato <span class=\"_ _4\"></span>d\u2019esercizio <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _5\"></span>collegate <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>delle joi<span class=\"_ _4\"></span>nt <span class=\"_ _4\"></span>venture <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ilevat<span class=\"_ _4\"></span><span class=\"ff1\">a <span class=\"_ _5\"></span>nel<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>prospetto dell\u2019utile/(perdita) d\u2019esercizio dopo il risultato operativo e rappresenta il <span class=\"_ _4\"></span>risultato al netto delle imposte e de<span class=\"_ _4\"></span><span class=\"ff1\">lle <span class=\"_ _4\"></span>quote<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>spettanti agli altri azionisti della collegata o della joint venture.<span class=\"_ _2a\"> </span> Il <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _b\"></span>collegate <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>della <span class=\"_ _b\"></span>joint <span class=\"_ _5\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>predisposto <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>stessa <span class=\"_ _b\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>chiu<span class=\"_ _4\"></span>sura <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>Gruppo.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>O<span class=\"_ _4\"></span>ve<span class=\"_ _2a\"> </span> necessario, il bilancio \u00e8 rettificato per uniformarlo ai prin<span class=\"_ _1\"></span>cipi contabili di Gruppo.<span class=\"_ _2a\"> </span><span class=\"_ _4\"></span> All\u2019atto <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>perdita <span class=\"_ _5\"></span>dell\u2019influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>societ<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _5\"></span>collegata <span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>del <span class=\"_ _5\"></span>controllo <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>ngiunto <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>una <span class=\"_ _b\"></span>joint <span class=\"_ _5\"></span>venture, <span class=\"_ _5\"></span>il <span class=\"_ _b\"></span>Gr<span class=\"_ _4\"></span><span class=\"ff1\">uppo<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>valuta e rileva la partecipazione residua al fair value. La differenza tra il va<span class=\"_ _4\"></span>lore di carico della partecipazione alla data<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i perdita<span class=\"_ _2a\"> </span> dell\u2019influenza notevole <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>del controllo <span class=\"_ _4\"></span>congiunto e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipazione residua <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>corrispettivi <span class=\"_ _4\"></span>ricevuti \u00e8<span class=\"_ _5\"></span><span class=\"ff1\"> rilevata<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>nel conto economico. 6.5.    Tit<span class=\"_ _4\"></span>oli in Portafoglio I \u201cTitoli in<span class=\"_ _f\"></span> Port<span class=\"_ _4\"></span>afoglio\u201d si riferis<span class=\"_ _1\"></span>cono <span class=\"ff1\">a partecipazioni in startup con <span class=\"_ _f\"></span>quote<span class=\"_ _4\"></span> detenute <span class=\"_ _1\"></span>di norma inferiori al 20<span class=\"_ _f\"></span>%<span class=\"_ _4\"></span> del capitale socia<span class=\"_ _1\"></span>le<span class=\"_ _2a\"> </span></span>e che, alla luce delle valutazioni operate dagli amministratori, non conferisca<span class=\"lsd\">no</span> influenza notevole o controllo.<span class=\"_ _2a\"> </span>Il Gruppo ai<span class=\"_ _1\"></span> fini della <span class=\"_ _1\"></span>valutazione delle startup <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n portafoglio si \u00e8 <span class=\"_ _1\"></span>dotato di un<span class=\"_ _1\"></span>a <span class=\"ffb\">policy<span class=\"_ _4\"></span></span> contabile in<span class=\"_ _f\"></span> cui sono contenute una <span class=\"_ _1\"></span>serie di<span class=\"_ _2a\"> </span>linee <span class=\"_ _4\"></span>guida <span class=\"_ _5\"></span>declinate <span class=\"_ _5\"></span>internamente <span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>partire <span class=\"_ _4\"></span><span class=\"ff13\">d<span class=\"_ _4\"></span>all\u2019International <span class=\"_ _5\"></span>Private <span class=\"_ _4\"></span>Equity <span class=\"_ _5\"></span>and <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>nture <span class=\"_ _4\"></span>Capital <span class=\"_ _5\"></span>Valuation <span class=\"_ _4\"></span>Guidelines<span class=\"_ _5\"></span></span> <span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>Guide<span class=\"_ _2a\"> </span>Lines), <span class=\"_ _4\"></span>ispirate a <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ropria volta <span class=\"_ _5\"></span>alle indicazioni <span class=\"_ _4\"></span>dell\u2019IFRS <span class=\"_ _4\"></span>13 <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>approvate dal <span class=\"_ _4\"></span>Consiglio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Ammin<span class=\"_ _4\"></span>istrazione della<span class=\"_ _4\"></span> C<span class=\"_ _4\"></span>apogruppo <span class=\"_ _5\"></span><span class=\"ff1\">Zest<span class=\"_ _2a\"> </span></span>S.p.A. <span class=\"_ _12\"> </span>(le <span class=\"_ _12\"> </span>\u201cGuide <span class=\"_ _12\"> </span>Lines\u201d). <span class=\"_ _12\"> </span>Le <span class=\"_ _12\"> </span>Guide <span class=\"_ _12\"> </span>Lines <span class=\"_ _12\"> </span>prevedono <span class=\"_ _12\"> </span>diversi <span class=\"_ _12\"> </span>metodi <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>va<span class=\"_ _4\"></span>lutazione, <span class=\"_ _a\"> </span>def<span class=\"_ _4\"></span>iniscono <span class=\"_ _12\"> </span>come <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>quando <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span><span class=\"ff1\">i<span class=\"_ _4\"></span><span class=\"ls1f\">e<span class=\"_ _2a\"> </span></span></span>metodologie <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>applicabili <span class=\"_ _11\"> </span>e  l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>accortezze <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>devono <span class=\"_ _11\"> </span>ess<span class=\"_ _4\"></span>ere <span class=\"_ _11\"> </span>utilizzate <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>va<span class=\"_ _4\"></span>ri <span class=\"_ _11\"> </span>metodi. <span class=\"_ _11\"> </span>In <span class=\"_ _11\"> </span>particolare, <span class=\"_ _11\"> </span>le <span class=\"_ _e\"> </span>metodologie<span class=\"_ _2a\"> </span>individuate nelle Guide Lines sono:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _a\"> </span><span class=\"ff1\">valore <span class=\"ffb\">post money</span> </span></span>relativo all\u2019ultimo investimento ricevuto dalla startup;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _a\"> </span><span class=\"ff1\">multipli di mercato o benchmark relativi ad operazioni similari;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _a\"> </span><span class=\"ffb\">discounted<span class=\"ff1\"> cash flow;<span class=\"_ _2a\"> </span></span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _a\"> </span><span class=\"ff1\">patrimonio netto.<span class=\"_ _2a\"> </span></span></span>Alla <span class=\"_ _5\"></span>valutazione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>singole <span class=\"_ _5\"></span>startup <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>applica <span class=\"_ _5\"></span>il <span class=\"_ _4\"></span>F<span class=\"_ _4\"></span>VH <span class=\"_ _5\"></span>3 <span class=\"_ _5\"></span>(<span class=\"_ _4\"></span><span class=\"ffb\">Fair <span class=\"_ _5\"></span>Value <span class=\"_ _5\"></span>Hierarchy<span class=\"_ _4\"></span><span class=\"ff6\">, <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>seguito <span class=\"_ _5\"></span>anche <span class=\"_ _4\"></span>\u201c<span class=\"_ _4\"></span><span class=\"ff2\">FVH</span>\u201d) <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>seguenti <span class=\"_ _5\"></span>regole<span class=\"_ _2a\"> </span></span></span>generali:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">in <span class=\"_ _11\"> </span>presenza <span class=\"_ _11\"> </span>di  un<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>aumento  di <span class=\"_ _11\"> </span>capitale <span class=\"_ _11\"> </span>significativo <span class=\"_ _e\"> </span>(interamente <span class=\"_ _11\"> </span>sottoscritto <span class=\"_ _11\"> </span>mediante  at<span class=\"_ _1\"></span>to <span class=\"_ _e\"> </span>notarile, <span class=\"_ _11\"> </span>anche <span class=\"_ _11\"> </span>se <span class=\"_ _e\"> </span>versato<span class=\"_ _2a\"> </span></span></span>successivamente <span class=\"_ _4\"></span>alla <span class=\"_ _5\"></span>data), <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>un\u2019altra <span class=\"_ _4\"></span>operazione <span class=\"_ _5\"></span>sul <span class=\"_ _4\"></span>capit<span class=\"_ _4\"></span>ale <span class=\"_ _5\"></span>della <span class=\"_ _4\"></span>startup <span class=\"_ _4\"></span>nel<span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>quale <span class=\"_ _5\"></span>siano <span class=\"_ _5\"></span>presenti <span class=\"_ _4\"></span>investitori <span class=\"_ _5\"></span>terzi <span class=\"_ _5\"></span><span class=\"ff1\">in<span class=\"_ _2a\"> </span></span>maniera <span class=\"_ _11\"> </span>rilevante, <span class=\"_ _11\"> </span>viene <span class=\"_ _11\"> </span>utilizzata <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>valutazione <span class=\"_ _11\"> </span>c.d. <span class=\"_ _11\"> </span><span class=\"ffb\">post<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>money</span> <span class=\"_ _11\"> </span>quale <span class=\"_ _11\"> </span>indicatore <span class=\"_ _b\"></span>di <span class=\"_ _e\"> </span>un <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>mercato <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>startup<span class=\"_ _2a\"> </span>stessa;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span></span>in presenza di un <span class=\"_ _4\"></span>aumento di ca<span class=\"_ _4\"></span>pitale, o di un\u2019altra o<span class=\"_ _4\"></span>perazione sul <span class=\"_ _4\"></span>capitale della startup <span class=\"_ _4\"></span>non completamente perfezionata o<span class=\"_ _2a\"> </span>che <span class=\"_ _4\"></span>avvenga <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span><span class=\"ffb\">tra<span class=\"_ _4\"></span>nche <span class=\"_ _4\"></span></span>nella <span class=\"_ _4\"></span>quale siano <span class=\"_ _4\"></span>prese<span class=\"_ _4\"></span>nti investi<span class=\"_ _4\"></span>tori <span class=\"_ _4\"></span>terzi <span class=\"_ _4\"></span>senza <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>rispetto <span class=\"_ _5\"></span>delle precedenti <span class=\"_ _4\"></span>clausole <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>cui al <span class=\"_ _5\"></span>punto<span class=\"_ _2a\"> </span>a), <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>iene <span class=\"_ _4\"></span>utilizzata <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _5\"></span>c.d. <span class=\"_ _5\"></span><span class=\"ffb\">pre <span class=\"_ _5\"></span>money</span> <span class=\"_ _4\"></span><span class=\"ff6\">dell\u2019operazione <span class=\"_ _4\"></span>aumentata <span class=\"_ _5\"></span>dell\u2019afflusso <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>inanziario <span class=\"_ _4\"></span>deliberato <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lla <span class=\"_ _4\"></span>data <span class=\"_ _5\"></span>del<span class=\"_ _2a\"> </span></span>cut-off<span class=\"ff1\">, quale indicatore di un valore di mercato della startup stessa;<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">nel caso in cui negli ultimi <span class=\"ls12\">12</span> mesi non sia<span class=\"_ _1\"></span> avvenuta alcuna operazione sul capitale e ci siano degli in<span class=\"_ _1\"></span>dicatori di performance<span class=\"_ _2a\"> </span></span></span>positivi, <span class=\"_ _11\"> </span>rilevati <span class=\"_ _b\"></span>at<span class=\"_ _4\"></span>traverso <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>reportistica <span class=\"_ _11\"> </span>periodica <span class=\"_ _11\"> </span>fornita <span class=\"_ _11\"> </span>dalle <span class=\"_ _11\"> </span>startup <span class=\"_ _11\"> </span>contenente <span class=\"_ _11\"> </span>metriche <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>business <span class=\"_ _11\"> </span>specifiche, <span class=\"_ _11\"> </span>il<span class=\"_ _2a\"> </span>Gruppo <span class=\"ff6\">utilizza l\u2019ultima valutazione Post money;<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">nel  caso  precedente <span class=\"_ _a\"> </span>ed  in <span class=\"_ _a\"> </span>presenza  di <span class=\"_ _a\"> </span>indicatori  di <span class=\"_ _a\"> </span>performance  negativi,  ri<span class=\"_ _4\"></span>levati  attraverso  i <span class=\"_ _a\"> </span>report  di  c<span class=\"_ _4\"></span>ui  al <span class=\"_ _a\"> </span>punto<span class=\"_ _2a\"> </span></span></span>precedente, il Gruppo procede a effettuare un <span class=\"ffb\">adeguamento del fair value.<span class=\"_ _2a\"> </span></span>I summenzionati pa<span class=\"_ _4\"></span>rametri di <span class=\"_ _4\"></span>valutazione potrebbero subi<span class=\"_ _4\"></span>re v<span class=\"_ _4\"></span>ariazioni, anche sig<span class=\"_ _4\"></span>nificative, in <span class=\"_ _4\"></span>funzione delle <span class=\"_ _4\"></span>condizioni a <span class=\"_ _4\"></span>cu<span class=\"_ _5\"></span>i si<span class=\"_ _2a\"> </span>potrebbero chiudere operazioni similari in futuro.<span class=\"_ _2a\"> </span>Le <span class=\"_ _4\"></span>variazioni del <span class=\"_ _4\"></span><span class=\"ffb\">fair <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alue</span> <span class=\"_ _4\"></span>delle partecipazioni <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>rientrano in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tale voce <span class=\"_ _5\"></span>sono imputate <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>complessivo <span class=\"_ _4\"></span>(OCI)<span class=\"_ _2a\"> </span>del periodo, alla voce \u201c<span class=\"ff1\">Incrementi/decrementi di valore di Titoli in Portafoglio valutati a FVOCI </span>\u201d. In sede di prima a<span class=\"_ _1\"></span>pplicazione degli IFRS, il Gruppo si \u00e8 avvalso dell<span class=\"_ _1\"></span>a <span class=\"ls40\">FV</span>OCI Option pr<span class=\"_ _1\"></span>evista dal principio IFRS 1 nei termini e n<span class=\"_ _1\"></span>elle<span class=\"_ _2a\"> </span>modalit\u00e0 <span class=\"_ _4\"></span>indicate <span class=\"_ _5\"></span>dall\u2019IFRS <span class=\"_ _b\"></span><span class=\"ff1\">9<span class=\"lsf\">. <span class=\"_ _5\"></span></span>Tale <span class=\"_ _4\"></span>opzione <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>stata <span class=\"_ _5\"></span>adottata <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>corso <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>2024 <span class=\"_ _5\"></span>anche <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>tutti <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>ulteriori <span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>itoli <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>Portafoglio<span class=\"_ _2a\"> </span></span>acquisiti <span class=\"_ _11\"> </span>dal  Gruppo, <span class=\"_ _11\"> </span>i<span class=\"_ _4\"></span>nclusi <span class=\"_ _e\"> </span>quelli <span class=\"_ _e\"> </span>rilevati  a<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>seguito  <span class=\"ff6\">dell\u2019aggregazione <span class=\"_ _11\"> </span>aziendale  con <span class=\"_ _11\"> </span></span>L<span class=\"_ _4\"></span>Venture  Group, <span class=\"_ _11\"> </span>ad  eccezione <span class=\"_ _11\"> </span>di  due<span class=\"_ _2a\"> </span>investimenti <span class=\"_ _f\"></span>espressamente indicati <span class=\"_ _f\"></span>per i <span class=\"_ _f\"></span>quali il <span class=\"_ _f\"></span>Gruppo h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mantenuto <span class=\"ff6\">l\u2019iscrizion<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span> FVTPL, <span class=\"_ _f\"></span>come di <span class=\"_ _f\"></span>seguito indicat<span class=\"_ _1\"></span>o<span class=\"ff1 ls1c\">, <span class=\"ls1\">. <span class=\"_ _f\"></span>La FVO<span class=\"_ _f\"></span>C<span class=\"_ _4\"></span>I<span class=\"_ _2a\"> </span></span></span></span>Option consente <span class=\"_ _f\"></span>di rappresentare le variazioni <span class=\"_ _1\"></span>di fair value <span class=\"_ _f\"></span>deg<span class=\"_ _4\"></span>li strumenti di <span class=\"_ _1\"></span>equity <span class=\"ff6\">per i <span class=\"_ _1\"></span>quali l\u2019opzione <span class=\"_ _1\"></span>\u00e8 stata at<span class=\"_ _1\"></span>tivata <span class=\"ff1\">alla data<span class=\"_ _2a\"> </span></span></span>di <span class=\"_ _5\"></span>rilevazione <span class=\"_ _5\"></span>iniziale <span class=\"_ _b\"></span>in <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>ap<span class=\"_ _4\"></span>posita <span class=\"_ _5\"></span>riserva <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>quindi <span class=\"_ _5\"></span>ne<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>conto <span class=\"_ _5\"></span>eco<span class=\"_ _4\"></span>nomico <span class=\"_ _5\"></span>complessivo. <span class=\"_ _b\"></span>Questa <span class=\"_ _5\"></span>o<span class=\"_ _4\"></span>pzione <span class=\"_ _5\"></span>\u00e8<span class=\"_ _2a\"> </span>attivata per tutti gli strumenti nominativamente elencati nell<span class=\"_ _1\"></span>\u2019apposita sezione del presente documento ed \u00e8 irrevocabile<span class=\"ff1\">.<span class=\"_ _2a\"> </span></span>Questa opzion<span class=\"_ _1\"></span>e opera esclusivamente per <span class=\"_ _1\"></span>tutti gli strumenti <span class=\"_ _f\"></span>di equity cos\u00ec come qualificati <span class=\"_ _f\"></span>da<span class=\"_ _4\"></span>llo IAS 32 nella <span class=\"_ _1\"></span>cui definizione non<span class=\"_ _2a\"> </span>rientrano, <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>via  della <span class=\"_ _11\"> </span>loro <span class=\"_ _11\"> </span>natura <span class=\"_ _11\"> </span>ibrida<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>gli  st<span class=\"_ _1\"></span>rumenti <span class=\"_ _11\"> </span>finanziari  classificati <span class=\"_ _11\"></span>tra <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>attivit\u00e0  finan<span class=\"_ _1\"></span>ziarie <span class=\"_ _11\"> </span>non  corr<span class=\"_ _1\"></span>enti, <span class=\"_ _11\"> </span>fra  cui<span class=\"_ _2a\"> </span>convertendo ed SFP.  In <span class=\"_ _4\"></span>consider<span class=\"_ _4\"></span>azione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>una <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>notazione <span class=\"_ _4\"></span>sem<span class=\"_ _4\"></span>pre <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _5\"></span>industriale <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Gruppo, <span class=\"_ _5\"></span>gli <span class=\"_ _4\"></span>Amministratori <span class=\"_ _b\"></span>hanno <span class=\"_ _5\"></span>ritenuto <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>avvalersi <span class=\"_ _4\"></span>dell<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>summenzionata opz<span class=\"_ _1\"></span>ione allo scopo di <span class=\"_ _1\"></span>meglio rappresentare <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>l Conto Economico <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> periodo ed <span class=\"_ _f\"></span>e<span class=\"_ _4\"></span>videnziare successivamente nel<span class=\"_ _2a\"> </span>Conto Economico Complessivo in una voce dedicata il risultato delle valorizzazioni di fair value dei Titoli in Portafoglio.<span class=\"_ _2a\"> </span>Nell\u2019adozione <span class=\"_ _5\"></span>delle <span class=\"_ _4\"></span>modalit\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>rappresentazione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>variazioni <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>FV <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>O<span class=\"_ _4\"></span>CI, <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>selezionato <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>esc<span class=\"_ _4\"></span>ludere <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>ques<span class=\"_ _4\"></span><span class=\"ff1 ls37\">ta<span class=\"_ _2a\"> </span></span>scelta  le<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>valutazioni <span class=\"_ _a\"> </span>leg<span class=\"_ _4\"></span>ate <span class=\"_ _a\"> </span>alle <span class=\"_ _12\"> </span>startup  Checkmoov<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>(FitPrime) <span class=\"_ _a\"> </span>e <span class=\"_ _12\"> </span>Vikey. <span class=\"_ _a\"> </span>Le <span class=\"_ _12\"> </span>variazioni  del <span class=\"_ _12\"> </span>fair  v<span class=\"_ _4\"></span>alue <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>t<span class=\"_ _4\"></span>ali <span class=\"_ _a\"> </span>titoli <span class=\"_ _a\"> </span>verranno<span class=\"_ _2a\"> </span>contabilizzate a conto economico.<span class=\"_ _2a\"> </span>6.6.    A<span class=\"_ _4\"></span>ttivit\u00e0 finanziarie non correnti<span class=\"_ _4\"></span> Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>classifica <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>questa <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>oce <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>inanziarie <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>nvestimenti <span class=\"_ _5\"></span>verso <span class=\"_ _5\"></span>startup, <span class=\"_ _b\"></span>quando <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>erogati <span class=\"_ _5\"></span>sotto <span class=\"_ _b\"></span>forma <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span>convertendo, <span class=\"_ _a\"> </span>SFP <span class=\"_ _a\"> </span>(Strumento<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>Finanziario <span class=\"_ _a\"> </span>partecipativo) <span class=\"_ _a\"> </span>o <span class=\"_ _12\"> </span>finanziamenti <span class=\"_ _a\"> </span>convertibili, <span class=\"_ _12\"> </span>nonch\u00e9 <span class=\"_ _a\"> </span>versamenti <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>con<span class=\"_ _4\"></span>to <span class=\"_ _12\"> </span>futuro<span class=\"_ _2a\"> </span>aumento di capitale effettuati tramite piattaforme di <span class=\"ffb\">crowdfunding</span> fino al momento della conversione in <span class=\"ffb\">equity.<span class=\"_ _2a\"> </span></span>Per <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>alutazione <span class=\"_ _5\"></span>del<span class=\"_ _4\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>contenute <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span><span class=\"ff6\">determina <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>all\u2019importo <span class=\"_ _b\"></span>versato <span class=\"_ _b\"></span>alla<span class=\"_ _2a\"> </span></span>startup decurtato delle eventuali perdite attese tenuto conto:<span class=\"_ _1\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">di una adeguata ponderazione delle probabilit\u00e0 di perdita lungo un asse temporalmente definito; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">di <span class=\"_ _f\"></span>informazioni <span class=\"_ _f\"></span>ragionevoli <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span>mostrabili <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>eventi <span class=\"_ _f\"></span>p<span class=\"_ _4\"></span>assati, <span class=\"_ _f\"></span>condizioni <span class=\"_ _f\"></span>at<span class=\"_ _4\"></span>tuali <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>previsioni <span class=\"_ _1\"></span>delle <span class=\"_ _f\"></span>condizioni economiche <span class=\"_ _f\"></span>future<span class=\"_ _2a\"> </span></span></span>che <span class=\"_ _18\"> </span>potrebbero <span class=\"_ _18\"> </span>di <span class=\"_ _18\"> </span>fatto <span class=\"_ _18\"> </span>ac<span class=\"_ _4\"></span>celerare <span class=\"_ _18\"> </span>le <span class=\"_ _18\"> </span>considerazioni <span class=\"_ _18\"> </span>di <span class=\"_ _1d\"> </span>cui <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>precedente <span class=\"_ _18\"> </span>punto <span class=\"_ _18\"> </span>attraverso <span class=\"_ _18\"> </span>un<span class=\"_ _4\"></span>a <span class=\"_ _18\"> </span>svalutazione<span class=\"_ _2a\"> </span>dell\u2019investimento.<span class=\"_ _2a\"> </span>Come per <span class=\"_ _1\"></span>i Titoli in <span class=\"_ _1\"></span>portafoglio, il Gruppo <span class=\"_ _f\"></span>mon<span class=\"_ _4\"></span>itora alcuni specifici indicatori di <span class=\"_ _1\"></span>performance <span class=\"ff6\">al fine di <span class=\"_ _f\"></span>val<span class=\"_ _4\"></span>utare l\u2019adeguatezza <span class=\"_ _1\"></span>del<span class=\"_ _2a\"> </span></span>valore iscritto.<span class=\"_ _2a\"> </span>Il <span class=\"_ _5\"></span>management <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>aluta <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>presenza <span class=\"_ _5\"></span>ev<span class=\"_ _4\"></span>entuale <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>condizioni <span class=\"_ _5\"></span>ch<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>potrebbero <span class=\"_ _b\"></span>costituire <span class=\"_ _5\"></span>indic<span class=\"_ _4\"></span>atori <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _5\"></span>rid<span class=\"_ _4\"></span>uzione <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value<span class=\"_ _2a\"> </span>dell\u2019<span class=\"ff1\">attivit\u00e0 finanziaria n<span class=\"_ _1\"></span>on corrente nel cors<span class=\"_ _1\"></span>o del tempo, anche at<span class=\"_ _1\"></span>traverso la misurazione di tali <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ndicatori, nonch\u00e9 <span class=\"_ _1\"></span>attraverso la<span class=\"_ _2a\"> </span></span>valutazione della strategicit\u00e0 dell\u2019investimento in oggetto<span class=\"ff1\">.<span class=\"_ _2a\"> </span></span>In caso di rilevazione di specifici ed evidenti indicatori n<span class=\"_ _1\"></span>egativi di performance, il fair value dell<span class=\"ff6\">\u2019<span class=\"_ _4\"></span>attivit\u00e0 finanziaria non </span>corrente<span class=\"_ _2a\"> </span>si<span class=\"ls1\"> <span class=\"_ _5\"></span>considera <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zzerato <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _4\"></span>relati<span class=\"_ _4\"></span>vo <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>integra<span class=\"_ _1\"></span>lmente <span class=\"_ _5\"></span>svalutato <span class=\"_ _5\"></span>a <span class=\"_ _4\"></span>conto <span class=\"_ _5\"></span>economico. <span class=\"_ _5\"></span> <span class=\"_ _b\"></span>Si <span class=\"_ _5\"></span>evidenzia <span class=\"_ _4\"></span>infatti <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>tali <span class=\"_ _5\"></span>strumenti<span class=\"_ _2a\"> </span></span>hanno <span class=\"_ _11\"> </span>caratteristiche  intrinseche <span class=\"_ _11\"> </span>che  non <span class=\"_ _11\"> </span>consentono  l\u2019equiparazion<span class=\"_ _1\"></span>e  a<span class=\"_ _1\"></span>gli  str<span class=\"_ _1\"></span>umenti <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>equity,  come <span class=\"_ _11\"> </span>definiti  dal<span class=\"_ _1\"></span>  p<span class=\"_ _1\"></span>rincipio<span class=\"_ _2a\"> </span>contabile <span class=\"_ _a\"> </span>IFRS <span class=\"_ _12\"> </span>9. <span class=\"_ _12\"> </span>Pertanto, <span class=\"_ _a\"> </span>le <span class=\"_ _12\"> </span>variazioni <span class=\"_ _a\"> </span>di <span class=\"_ _12\"> </span>fair <span class=\"_ _a\"> </span>value <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>tali <span class=\"_ _a\"> </span>strumenti <span class=\"_ _a\"> </span>v<span class=\"_ _5\"></span>engono <span class=\"_ _a\"> </span>imputate <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>conto <span class=\"_ _a\"> </span>economico, <span class=\"_ _12\"> </span>alla <span class=\"_ _a\"> </span>voce<span class=\"_ _2a\"> </span>\u201cRivalutazioni/Svalutazioni al fair value\u201d.<span class=\"ff1\"> <span class=\"_ _1e\"> </span></span>6.7.    Strumenti finan<span class=\"_ _4\"></span>ziari derivati e co<span class=\"_ _4\"></span>ntabilizzazione d<span class=\"_ _4\"></span>elle operazioni di co<span class=\"_ _4\"></span>pertura<span class=\"_ _2a\"> </span>Talune passivit\u00e0 del Gruppo sono esposte ai rischi finanziari connessi a variazioni nei tassi di interesse.<span class=\"_ _2a\"> </span>Il Gruppo ha in essere diversi accordi di <span class=\"ffb\">Interest Rate Swap</span> per gestire il rischio di fluttuazione del tasso di interesse. I<span class=\"_ _1\"></span> contratti<span class=\"_ _2a\"> </span>relativi <span class=\"_ _f\"></span>a strumenti <span class=\"_ _f\"></span>finanziari derivati <span class=\"_ _f\"></span>sono stipulati <span class=\"_ _f\"></span>con controparti <span class=\"_ _f\"></span>scelte tra <span class=\"_ _f\"></span>q<span class=\"_ _4\"></span>uelle <span class=\"_ _1\"></span>finanziariamente <span class=\"_ _f\"></span>pi\u00f9 solide <span class=\"_ _1\"></span>al <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ine di <span class=\"_ _f\"></span>ridu<span class=\"_ _4\"></span>rre<span class=\"_ _2a\"> </span>al <span class=\"_ _a\"> </span>minimo <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>rischio <span class=\"_ _12\"> </span>di <span class=\"_ _a\"> </span>inadempienza <span class=\"_ _a\"> </span>contrat<span class=\"_ _4\"></span>tuale. <span class=\"_ _a\"> </span>Il <span class=\"_ _a\"> </span>Grup<span class=\"_ _4\"></span>po <span class=\"_ _a\"> </span>non <span class=\"_ _a\"> </span>utilizza <span class=\"_ _a\"> </span>s<span class=\"_ _4\"></span>trumenti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>derivati <span class=\"_ _a\"> </span>con <span class=\"_ _12\"> </span>scopi  di <span class=\"_ _12\"> </span>mera<span class=\"_ _2a\"> </span>negoziazione, bens\u00ec di copertura economica da rischi individuati.<span class=\"_ _2a\"> </span>Coerentemente <span class=\"_ _f\"></span>con quanto <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>bilito <span class=\"_ _f\"></span>dall<span class=\"ff6\">\u2019<span class=\"_ _4\"></span>IFRS 9</span>, <span class=\"_ _f\"></span>gli strum<span class=\"_ _1\"></span>enti fin<span class=\"_ _1\"></span>anziari <span class=\"_ _f\"></span>derivati sono <span class=\"_ _f\"></span>contabiliz<span class=\"_ _4\"></span>zati <span class=\"_ _f\"></span>secondo le <span class=\"_ _f\"></span>modalit\u00e0 stabilite<span class=\"_ _2a\"> </span>per l\u2019<span class=\"ffb\">hedge accounting <span class=\"ff1\">in quanto: </span></span>-<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff6\">all\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _f\"></span>copertur<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>esiste <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a desig<span class=\"_ _1\"></span>nazione <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ormale <span class=\"_ _f\"></span>e la documen<span class=\"_ _1\"></span>tazione <span class=\"_ _1\"></span>della r<span class=\"_ _1\"></span>elazione <span class=\"_ _f\"></span>di copertura st<span class=\"_ _1\"></span>essa <span class=\"_ _f\"></span>e si presum<span class=\"ff1 lse\">e<span class=\"_ _2a\"> </span></span></span></span>che la copertura sia efficace; -<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>a copertura stessa \u00e8 efficace durante i diversi periodi contabili per i quali \u00e8 designata.<span class=\"_ _2a\"> </span>Nel <span class=\"_ _4\"></span>caso <span class=\"_ _5\"></span>dei <span class=\"_ _4\"></span>derivati <span class=\"_ _5\"></span>su <span class=\"_ _4\"></span>tassi <span class=\"_ _5\"></span>d\u2019inter<span class=\"_ _1\"></span>esse, <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span><span class=\"ffb\">fair<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>value<span class=\"ff1\"> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>utilizzando <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>flussi <span class=\"_ _5\"></span>finanziari <span class=\"_ _4\"></span>attesi <span class=\"_ _5\"></span>stimati <span class=\"_ _4\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _4\"></span>delle<span class=\"_ _2a\"> </span></span></span>condizioni <span class=\"_ _b\"></span>e <span class=\"_ _11\"></span>della <span class=\"_ _b\"></span>scadenza <span class=\"_ _b\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>ciascun <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>utilizzando <span class=\"_ _11\"></span>i <span class=\"_ _b\"></span>tassi <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>interesse <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>strumenti <span class=\"_ _b\"></span>simili <span class=\"_ _11\"> </span>alla <span class=\"_ _b\"></span>data  di<span class=\"_ _2a\"> </span>chiusura dell\u2019esercizio (Livello 2 di <span class=\"ffb\">fair value<span class=\"ff1 ls23\">).<span class=\"_ _2a\"> </span></span></span>6.8.    Crediti e debiti Come <span class=\"_ _a\"> </span>previsto <span class=\"_ _a\"> </span>dall\u2019IFRS <span class=\"_ _a\"> </span>9, <span class=\"_ _12\"> </span>la <span class=\"_ _a\"> </span>classificazione <span class=\"_ _a\"> </span>delle <span class=\"_ _12\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>finanziarie <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>mome<span class=\"_ _4\"></span>nto <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>ril<span class=\"_ _4\"></span>evazione <span class=\"_ _a\"> </span>iniziale <span class=\"_ _a\"> </span>dipende <span class=\"_ _a\"> </span>dal<span class=\"_ _4\"></span>le<span class=\"_ _2a\"> </span>caratteristiche dei flussi di cassa contrattuali e dal modello di business che il Gruppo usa per la loro gestione.<span class=\"_ _2a\"> </span>Ad <span class=\"_ _8\"> </span>eccezione <span class=\"_ _8\"> </span>dei <span class=\"_ _8\"> </span>crediti <span class=\"_ _8\"> </span>co<span class=\"_ _4\"></span>mmerciali <span class=\"_ _8\"> </span>che <span class=\"_ _8\"> </span>non <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tengono <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>componente <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>fi<span class=\"_ _4\"></span>nanziamento <span class=\"_ _8\"> </span>significativa, <span class=\"_ _d\"> </span>il <span class=\"_ _8\"> </span>Gruppo<span class=\"_ _2a\"> </span>inizialmente valuta <span class=\"_ _4\"></span>l\u2019attivit\u00e0 fin<span class=\"_ _4\"></span>anziaria al <span class=\"_ _4\"></span>suo <span class=\"_ _4\"></span>fair v<span class=\"_ _4\"></span>alue pi\u00f9, <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un\u2019attivit\u00e0 f<span class=\"_ _4\"></span>inanziaria non <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fair value <span class=\"_ _4\"></span>rilev<span class=\"_ _5\"></span><span class=\"ff1\">ato nel <span class=\"_ _4\"></span>conto<span class=\"_ _2a\"> </span></span>economico, <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>costi <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>transazione. <span class=\"_ _5\"></span>I <span class=\"_ _b\"></span>crediti <span class=\"_ _5\"></span>commerciali <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>non <span class=\"_ _5\"></span>contengono <span class=\"_ _5\"></span>u<span class=\"_ _4\"></span>na <span class=\"_ _5\"></span>componen<span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>finanziamento <span class=\"_ _5\"></span>signific<span class=\"_ _4\"></span>ativ<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>sono valutati al prezzo dell\u2019operazione.<span class=\"_ _2a\"> </span>Il Gruppo <span class=\"_ _4\"></span>opera <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>monitoraggio <span class=\"_ _4\"></span>delle singole <span class=\"_ _4\"></span>partite <span class=\"_ _4\"></span>di credit<span class=\"_ _4\"></span>o, <span class=\"_ _4\"></span>identificando quelle <span class=\"_ _4\"></span>maggiormente a <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ha adeguato <span class=\"_ _4\"></span>ad<span class=\"_ _2a\"> </span>ogni data di riferimento il valore delle perdite attese rilevan<span class=\"_ _1\"></span>dolo opportunamente nel Fondo svalutazione crediti. Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _5\"></span>iscrive <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>svalutazio<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>per <span class=\"_ _5\"></span>perdite <span class=\"_ _4\"></span>attese <span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>credit <span class=\"_ _5\"></span>loss <span class=\"_ _4\"></span>\u2018ECL\u2019) <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>tutte <span class=\"_ _4\"></span>le <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>rapprese<span class=\"_ _5\"></span><span class=\"ff1\">ntate<span class=\"_ _2a\"> </span></span>da <span class=\"_ _11\"> </span>strumenti <span class=\"_ _11\"></span>di <span class=\"_ _11\"> </span>debito <span class=\"_ _11\"> </span>non <span class=\"_ _11\"> </span>detenuti <span class=\"_ _b\"></span>a<span class=\"_ _4\"></span>l <span class=\"_ _11\"> </span>fair <span class=\"_ _11\"> </span>value <span class=\"_ _11\"> </span>rilevato <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>conto <span class=\"_ _11\"> </span>economico. <span class=\"_ _11\"> </span>Le <span class=\"_ _11\"> </span>ECL <span class=\"_ _11\"> </span>si <span class=\"_ _11\"> </span>basano <span class=\"_ _11\"> </span>sulla <span class=\"_ _11\"> </span>differenza <span class=\"_ _11\"> </span>tra <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>flussi<span class=\"_ _2a\"> </span>finanziari contrattuali dovuti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>conformit\u00e0 <span class=\"_ _4\"></span>al contratto <span class=\"_ _4\"></span>e tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>flussi finanziari c<span class=\"_ _4\"></span>he il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>si aspetta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>ricevere, s<span class=\"_ _5\"></span>contati a<span class=\"_ _4\"></span>d<span class=\"_ _2a\"> </span>una ap<span class=\"_ _4\"></span>prossimazione del <span class=\"_ _5\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse <span class=\"_ _4\"></span>effettivo <span class=\"_ _4\"></span>originario. <span class=\"_ _5\"></span>I <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>attesi <span class=\"_ _4\"></span>includeranno <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>lussi <span class=\"_ _4\"></span>finanzia<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>derivanti<span class=\"_ _2a\"> </span>dalla  escussione <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>garanzie <span class=\"_ _a\"> </span>reali <span class=\"_ _a\"> </span>detenute <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>altre  g<span class=\"_ _4\"></span>aranzie <span class=\"_ _a\"> </span>sul  c<span class=\"_ _4\"></span>redito  c<span class=\"_ _4\"></span>he  sono <span class=\"_ _12\"> </span>parte  integrante <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>condizioni<span class=\"_ _2a\"> </span>contrattuali.<span class=\"_ _2a\"> </span>Le <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>attese <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rilevat<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>due <span class=\"_ _b\"></span>fasi. <span class=\"_ _b\"></span> <span class=\"_ _11\"></span>Relativamente <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>esposizioni <span class=\"_ _b\"></span>creditizie <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>quali <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>vi <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>stato <span class=\"_ _b\"></span>u<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>aumento<span class=\"_ _2a\"> </span>significativo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>ris<span class=\"_ _4\"></span>chio <span class=\"_ _f\"></span>di cr<span class=\"_ _1\"></span>edito dalla<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _f\"></span>bisog<span class=\"_ _4\"></span>na <span class=\"_ _f\"></span>rilevare le <span class=\"_ _f\"></span>perdite <span class=\"_ _f\"></span>su <span class=\"_ _1\"></span>crediti <span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>he <span class=\"_ _f\"></span>derivano <span class=\"_ _1\"></span>dalla <span class=\"_ _f\"></span>st<span class=\"_ _4\"></span>ima di <span class=\"_ _f\"></span>eventi<span class=\"_ _2a\"> </span>di <span class=\"_ _5\"></span>default <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>so<span class=\"_ _4\"></span>no <span class=\"_ _5\"></span>possibi<span class=\"_ _4\"></span>li <span class=\"_ _5\"></span>entro <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>successivi <span class=\"_ _5\"></span>12 <span class=\"_ _5\"></span>mesi<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>(12<span class=\"_ _4\"></span>-month <span class=\"_ _5\"></span>ECL). <span class=\"_ _b\"></span>Per <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>esposizioni <span class=\"_ _b\"></span>creditizie <span class=\"_ _5\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _5\"></span>quali <span class=\"_ _5\"></span>vi <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _5\"></span>stato <span class=\"_ _b\"></span>un<span class=\"_ _2a\"> </span>significativo <span class=\"_ _b\"></span>aumento <span class=\"_ _b\"></span>del <span class=\"_ _11\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>credito <span class=\"_ _b\"></span>dalla <span class=\"_ _b\"></span>rilevazione <span class=\"_ _11\"></span>iniziale, <span class=\"_ _b\"></span>bisogna <span class=\"_ _b\"></span>r<span class=\"_ _4\"></span>ilevare <span class=\"_ _b\"></span>integralmente <span class=\"_ _b\"></span>le <span class=\"_ _11\"> </span>perdite <span class=\"_ _b\"></span>attese <span class=\"_ _11\"></span>che<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span><span class=\"ls21\">si<span class=\"_ _2a\"> </span></span>riferiscono <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>r<span class=\"ff6\">esidua <span class=\"_ _4\"></span>durata <span class=\"_ _5\"></span>dell'esposiz<span class=\"_ _1\"></span>ione, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>prescindere <span class=\"_ _4\"></span>dal <span class=\"_ _5\"></span>momento in <span class=\"_ _4\"></span>cui <span class=\"_ _5\"></span>l\u2019evento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>default <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>prevede <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>si v<span class=\"_ _4\"></span>erifichi<span class=\"_ _2a\"> </span></span>(\u2018\u2019Lifetime ECL\u2019\u2019).<span class=\"_ _2a\"> </span>Per i <span class=\"_ _f\"></span>crediti commerciali e <span class=\"_ _f\"></span>le attivit\u00e0 derivant<span class=\"_ _1\"></span>i da <span class=\"_ _f\"></span>contratto, il Gruppo <span class=\"_ _1\"></span>applica un<span class=\"_ _1\"></span> approccio <span class=\"_ _1\"></span>semplificato nel<span class=\"_ _1\"></span> calcolo <span class=\"_ _1\"></span>delle perdite<span class=\"_ _2a\"> </span>attese. Pertanto, <span class=\"_ _f\"></span>il<span class=\"_ _4\"></span> Gruppo non monit<span class=\"_ _1\"></span>ora le var<span class=\"_ _1\"></span>iazioni del rischio di cr<span class=\"_ _1\"></span>edito, ma rileva <span class=\"_ _1\"></span>integralmente la perdita at<span class=\"_ _1\"></span>tesa a ogni data<span class=\"_ _2a\"> </span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>G<span class=\"_ _4\"></span>ruppo <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>definito <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>sistema <span class=\"_ _4\"></span>matriciale <span class=\"_ _5\"></span>basato <span class=\"_ _4\"></span>sulle <span class=\"_ _4\"></span>informazioni <span class=\"_ _4\"></span>storiche, <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>iviste <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>considerare <span class=\"_ _4\"></span>eleme<span class=\"_ _5\"></span>nti<span class=\"_ _2a\"> </span><span class=\"_ _4\"></span> prospettici  con <span class=\"_ _12\"> </span>riferimento <span class=\"_ _a\"> </span>alle <span class=\"_ _a\"> </span>specifiche <span class=\"_ _a\"> </span>ti<span class=\"_ _4\"></span>pologie <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>debitori <span class=\"_ _a\"> </span>e <span class=\"_ _12\"> </span>del <span class=\"_ _a\"> </span>loro <span class=\"_ _a\"> </span>ambiente <span class=\"_ _a\"> </span>economico,<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>strumento <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>l<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span> determinazione delle perdite attese.<span class=\"_ _2a\"> </span> 6.9.    Disponibilit\u00e0 <span class=\"_ _4\"></span>liquide e mezzi equivale<span class=\"_ _4\"></span>nti <span class=\"_ _4\"></span> Le <span class=\"_ _5\"></span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide <span class=\"_ _5\"></span>ed <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>mezzi <span class=\"_ _5\"></span>equivalenti <span class=\"_ _5\"></span>comprendono <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>denaro <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>assa, <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>depositi <span class=\"_ _5\"></span>a <span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>sta <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>gli <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>nvestimenti <span class=\"_ _5\"></span>finanzi<span class=\"_ _4\"></span>ari <span class=\"_ _5\"></span>a<span class=\"_ _2a\"> </span> breve termine ad alta <span class=\"_ _4\"></span>liquidit\u00e0 che sono <span class=\"_ _4\"></span>prontamente convertibili in valori di <span class=\"_ _4\"></span>cassa e che <span class=\"_ _4\"></span>sono soggetti ad <span class=\"_ _4\"></span>un irrilevante ri<span class=\"_ _5\"></span>schio<span class=\"_ _2a\"> </span> di  v<span class=\"_ _4\"></span>ariazione  di <span class=\"_ _a\"> </span>prezzo. <span class=\"_ _a\"> </span>Vengono <span class=\"_ _a\"> </span>valutati  al <span class=\"_ _12\"> </span>loro  valore <span class=\"_ _a\"> </span>nominale  t<span class=\"_ _4\"></span>utte <span class=\"_ _a\"> </span>le  disponibilit<span class=\"_ _4\"></span>\u00e0  li<span class=\"_ _4\"></span>quide  in <span class=\"_ _a\"> </span>conto <span class=\"_ _a\"> </span>corrente; <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>altre<span class=\"_ _2a\"> </span> disponibilit\u00e0 <span class=\"_ _f\"></span>liquide e <span class=\"_ _f\"></span>gli investimenti <span class=\"_ _f\"></span>finanziari a <span class=\"_ _f\"></span>breve termine <span class=\"_ _f\"></span>vengono valorizz<span class=\"_ _1\"></span>ati, a <span class=\"_ _f\"></span>seconda delle <span class=\"_ _f\"></span>disponibilit\u00e0 dei <span class=\"_ _f\"></span>dati, al <span class=\"_ _f\"></span>lor<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span> fair value<span class=\"ff1\"> <span class=\"ff6\">determinato come valore di mercato alla data di chiusura dell\u2019esercizio. </span></span><span class=\"ff1\"> </span>6.<span class=\"ls13\">10</span>.    <span class=\"_ _4\"></span>Imposte sul reddito <span class=\"_ _4\"></span> Le <span class=\"_ _f\"></span>imposte corr<span class=\"_ _1\"></span>enti <span class=\"_ _f\"></span>sono iscritte <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>determinate su<span class=\"_ _1\"></span>lla <span class=\"_ _f\"></span>base di <span class=\"_ _f\"></span>una <span class=\"_ _1\"></span>realistica <span class=\"_ _f\"></span>stima <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>reddito <span class=\"_ _f\"></span>imponibile <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>conformit\u00e0 alle <span class=\"_ _1\"></span>vigenti<span class=\"_ _2a\"> </span> normative <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>tenendo <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nto <span class=\"_ _4\"></span>delle <span class=\"_ _5\"></span>eventuali <span class=\"_ _4\"></span>esenzioni <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>pplicabili. <span class=\"_ _4\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _4\"></span>differite <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>determinate <span class=\"_ _5\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>lle<span class=\"_ _2a\"> </span> differenze <span class=\"_ _f\"></span>temporanee t<span class=\"_ _1\"></span>assabili <span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>deducibili tra <span class=\"_ _f\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _f\"></span>di attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>assivit\u00e0 <span class=\"_ _f\"></span>ed il <span class=\"_ _f\"></span>loro val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"></span>fiscale. Sono classificate<span class=\"_ _2a\"> </span> tra le attivit\u00e0 e le passivit\u00e0 non correnti.  Le <span class=\"_ _4\"></span>imposte correnti <span class=\"_ _4\"></span>relative <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>elementi <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>direttamente <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevate <span class=\"_ _4\"></span>anch\u2019esse <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto <span class=\"_ _5\"></span><span class=\"ff1 lse\">e<span class=\"_ _2a\"> </span></span><span class=\"ff1 lse\"> </span>non nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. <span class=\"ff1\"> </span>Le imp<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>differite <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>calcolate applicando <span class=\"_ _f\"></span>il cosiddetto <span class=\"_ _f\"></span>\u201cli<span class=\"_ _4\"></span>ability meth<span class=\"_ _f\"></span>od\u201d alle differenze <span class=\"_ _f\"></span>temporanee alla <span class=\"_ _f\"></span>dat<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>bilan<span class=\"ff1\">cio tra<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>i <span class=\"_ _5\"></span>valori <span class=\"_ _5\"></span>fiscali <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>corrispondenti <span class=\"_ _5\"></span>valori <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>bilancio. <span class=\"_ _5\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _5\"></span>differite <span class=\"_ _5\"></span>passive <span class=\"_ _5\"></span>sono <span class=\"_ _11\"> </span>rilevate <span class=\"_ _5\"></span>su<span class=\"_ _2a\"> </span> tutte <span class=\"_ _5\"></span>le <span class=\"_ _b\"></span>differenze <span class=\"_ _5\"></span>temporanee<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>tassabili. <span class=\"_ _b\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _b\"></span>differite <span class=\"_ _b\"></span>attive <span class=\"_ _5\"></span>sono <span class=\"_ _b\"></span>rilevate <span class=\"_ _5\"></span>a <span class=\"_ _b\"></span>fronte <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>tutte <span class=\"_ _5\"></span>le <span class=\"_ _b\"></span>differenze <span class=\"_ _b\"></span>temporane<span class=\"_ _4\"></span><span class=\"lse\">e<span class=\"_ _2a\"> </span></span><span class=\"lse\"> </span>deducibili, <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _5\"></span>e <span class=\"_ _11\"></span>delle <span class=\"_ _5\"></span>perdite <span class=\"_ _b\"></span>fiscali <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>utilizzate <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>riportabili <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>nuovo, <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>misura <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>probabile <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>saranno<span class=\"_ _2a\"> </span> disponibili <span class=\"_ _b\"></span>sufficienti <span class=\"_ _11\"> </span>imponibili <span class=\"_ _11\"> </span>fiscali <span class=\"_ _b\"></span>futuri, <span class=\"_ _11\"> </span>che <span class=\"_ _11\"></span>possano <span class=\"_ _b\"></span>consentire <span class=\"_ _11\"> </span>l\u2019utilizzo <span class=\"_ _11\"></span>delle <span class=\"_ _b\"></span>differenze <span class=\"_ _11\"> </span>temporanee <span class=\"_ _b\"></span>deducibili <span class=\"_ _11\"> </span>e<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _11\"> </span>dei<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>crediti e delle perdite fiscali r<span class=\"_ _1\"></span>iportati a nuovo. Il valore di carico delle impost<span class=\"_ _1\"></span>e differite attive viene riesaminato a ciascuna data<span class=\"_ _2a\"> </span> di <span class=\"_ _5\"></span>bilancio <span class=\"_ _b\"></span>e <span class=\"_ _5\"></span>ridotto <span class=\"_ _b\"></span>nella <span class=\"_ _5\"></span>misu<span class=\"_ _4\"></span>ra <span class=\"_ _5\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _5\"></span>non <span class=\"_ _b\"></span>sia <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _b\"></span>probabile <span class=\"_ _b\"></span>che <span class=\"_ _5\"></span>saranno <span class=\"_ _b\"></span>disponibili <span class=\"_ _5\"></span>in <span class=\"_ _b\"></span>futuro <span class=\"_ _b\"></span>sufficienti <span class=\"_ _5\"></span>imponibili <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>isc<span class=\"_ _4\"></span>ali <span class=\"_ _b\"></span>da<span class=\"_ _2a\"> </span> permettere in <span class=\"_ _4\"></span>tutto <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>in parte <span class=\"_ _4\"></span>l\u2019utilizzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>tale credito. <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Le <span class=\"_ _4\"></span>imposte differite <span class=\"_ _4\"></span>attive <span class=\"_ _4\"></span>non rilevat<span class=\"_ _4\"></span><span class=\"ff1\">e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>riesaminate ad <span class=\"_ _4\"></span>ogni <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>bilancio <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sono <span class=\"_ _5\"></span>rilevate <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ui <span class=\"_ _4\"></span>diventa <span class=\"_ _5\"></span>probabile <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>redditi <span class=\"_ _4\"></span>fiscali <span class=\"_ _5\"></span>saranno <span class=\"_ _4\"></span>sufficienti <span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>consentire <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>recu<span class=\"_ _5\"></span>pero <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span> tali <span class=\"_ _5\"></span>imposte <span class=\"_ _5\"></span>differite <span class=\"_ _5\"></span>at<span class=\"_ _4\"></span>tive. <span class=\"_ _5\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _5\"></span>dif<span class=\"_ _4\"></span>ferite <span class=\"_ _5\"></span>relative <span class=\"_ _5\"></span>ad <span class=\"_ _b\"></span>elementi <span class=\"_ _5\"></span>rilevati <span class=\"_ _b\"></span>al <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span><span class=\"ff6\">fuori <span class=\"_ _b\"></span>del <span class=\"_ _5\"></span>conto <span class=\"_ _5\"></span>economico <span class=\"_ _5\"></span>sono<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>anch\u2019esse<span class=\"_ _2a\"> </span></span><span class=\"ff6\"><span class=\"_ _4\"></span> </span>rilevate al <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> fuori del cont<span class=\"_ _1\"></span>o economico e, <span class=\"_ _1\"></span>quindi, nel patrimonio net<span class=\"_ _1\"></span>to o nel con<span class=\"_ _1\"></span>to economico complessivo, coeren<span class=\"_ _1\"></span>temente con<span class=\"_ _2a\"> </span><span class=\"_ _4\"></span> l\u2019elemento cui si riferiscono.<span class=\"_ _2a\"> </span><span class=\"ff2 fs5 fc3\"> </span>6<span class=\"ls44\">.1</span>1.   P<span class=\"_ _4\"></span>atrimonio netto <span class=\"_ _4\"></span> Il valore comp<span class=\"_ _4\"></span>lessivo delle <span class=\"_ _4\"></span>azioni emesse <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>Capogruppo <span class=\"_ _4\"></span>\u00e8 i<span class=\"_ _4\"></span>nteramente classificato <span class=\"_ _4\"></span>nel patrimonio <span class=\"_ _4\"></span>netto, essendo <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>stesse<span class=\"_ _2a\"> </span> strumento rappresentativo di capitale.  La <span class=\"_ _4\"></span>\u201cRiserva <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sov<span class=\"_ _4\"></span>rapprezzo <span class=\"_ _4\"></span>azioni\u201d <span class=\"_ _4\"></span>accoglie <span class=\"_ _5\"></span>l\u2019eccedenza <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>prezzo d\u2019<span class=\"_ _4\"></span>emissione <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>azioni <span class=\"_ _5\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>lo<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>nominale<span class=\"_ _5\"></span><span class=\"ff1\">, <span class=\"_ _4\"></span>al<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>netto delle spese sostenute in sede di aumento di capitale sociale.<span class=\"_ _2a\"> </span> La voce \u201cUtili <span class=\"_ _f\"></span>(perdite) portati <span class=\"_ _1\"></span>a nuovo\u201d <span class=\"_ _f\"></span>accoglie i risultati <span class=\"_ _f\"></span>accu<span class=\"_ _4\"></span>mulati <span class=\"_ _1\"></span>ed il <span class=\"_ _1\"></span>trasferimento da <span class=\"_ _1\"></span>altre riserve <span class=\"_ _f\"></span>del patrimonio<span class=\"ff1\"> netto nel<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>momento <span class=\"_ _b\"></span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>queste <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>liberano <span class=\"_ _b\"></span>da <span class=\"_ _11\"> </span>eventuali <span class=\"_ _11\"></span>vincoli <span class=\"_ _11\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>sottoposte. <span class=\"_ _b\"></span>Q<span class=\"_ _4\"></span>uesta <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>oce <span class=\"_ _11\"> </span>rileva <span class=\"_ _11\"></span>inoltre <span class=\"_ _b\"></span>l\u2019eventuale <span class=\"_ _11\"> </span>eff<span class=\"_ _4\"></span><span class=\"ff1\">ett<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>cumulativo dei cambiamenti <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>principi contabili e/o <span class=\"_ _4\"></span>eventuali correzioni <span class=\"_ _4\"></span>di errori che<span class=\"_ _4\"></span> vengono <span class=\"_ _4\"></span>contabilizzati secondo <span class=\"_ _4\"></span>quant<span class=\"_ _4\"></span><span class=\"lsc\">o<span class=\"_ _2a\"> </span></span><span class=\"lsc\"> </span>previsto dallo IAS 8.  6<span class=\"ls44\">.1</span>2.   Alt<span class=\"_ _4\"></span>re attivit\u00e0 non corr<span class=\"_ _4\"></span>enti e correnti <span class=\"_ _4\"></span> La voce comprende i credit<span class=\"_ _1\"></span>i non riconducibil<span class=\"_ _1\"></span>i alle altre voci dell\u2019attivo dello sta<span class=\"_ _1\"></span>to patrimoniale. Dette voci sono iscr<span class=\"_ _1\"></span>itte <span class=\"ff1\">al valore<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>nominale o <span class=\"_ _5\"></span>al v<span class=\"_ _4\"></span>alore <span class=\"_ _4\"></span>recuperabile <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>minore <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _5\"></span>di v<span class=\"_ _4\"></span>alutazioni circa <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>loro <span class=\"_ _5\"></span>esigibilit\u00e0 fut<span class=\"_ _4\"></span>ura. <span class=\"_ _4\"></span>Tale <span class=\"_ _4\"></span>voce <span class=\"_ _5\"></span>accoglie, <span class=\"_ _5\"></span>inoltr<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span> ratei e i risconti attivi per i quali non \u00e8 stata p<span class=\"_ _1\"></span>ossibile la riconduzione a rettifica delle rispettive attivit\u00e0 cui si riferi<span class=\"_ _4\"></span>scono.  6<span class=\"ls44\">.1</span>3.   Altre pas<span class=\"_ _4\"></span>sivit\u00e0 non corr<span class=\"_ _4\"></span>enti e correnti <span class=\"_ _4\"></span> La <span class=\"_ _f\"></span>voce comprende <span class=\"_ _f\"></span>voci <span class=\"_ _1\"></span>non <span class=\"_ _f\"></span>ric<span class=\"_ _4\"></span>onducibili <span class=\"_ _f\"></span>alle altre <span class=\"_ _f\"></span>voci <span class=\"_ _f\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _4\"></span>assivo dell<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>st<span class=\"_ _4\"></span>ato <span class=\"_ _f\"></span>patrimoniale, in <span class=\"_ _f\"></span>particolare p<span class=\"_ _1\"></span>rincipalmente debiti<span class=\"_ _2a\"> </span> di <span class=\"_ _5\"></span>natura <span class=\"_ _5\"></span>commerciale, <span class=\"_ _5\"></span>quali <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>debiti <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>erso <span class=\"_ _5\"></span>fornitori <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>ritenute <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>versare, <span class=\"_ _5\"></span>nonch\u00e9 <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>ratei <span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>risconti <span class=\"_ _5\"></span>passivi <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>riconduci<span class=\"_ _4\"></span>bili <span class=\"_ _5\"></span>a<span class=\"_ _2a\"> </span><span class=\"_ _4\"></span> diretta rettifica di altre voci del passivo.  6<span class=\"ls44\">.1</span>4.   Ric<span class=\"_ _4\"></span>avi e costi<span class=\"_ _2a\"> </span>I <span class=\"_ _4\"></span>ricavi <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>prestazioni <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>servizi <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>riconosciuti <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>momento <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>trasferimento <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>controllo <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>beni <span class=\"_ _5\"></span>o <span class=\"_ _4\"></span>servizi <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>clienti<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ad <span class=\"_ _5\"></span>un<span class=\"_ _2a\"> </span>importo <span class=\"_ _f\"></span>che r<span class=\"_ _1\"></span>iflette <span class=\"_ _f\"></span>il corrispettivo <span class=\"_ _f\"></span>che ci <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>aspetta <span class=\"_ _1\"></span>di r<span class=\"_ _1\"></span>icevere <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>cambio <span class=\"_ _1\"></span>di t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"></span>prodotti o <span class=\"_ _f\"></span>servizi. Per<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>raggiu<span class=\"_ _4\"></span>ngere <span class=\"_ _f\"></span>qu<span class=\"_ _4\"></span>esto scopo,<span class=\"_ _2a\"> </span>il modello di rilevazione dei ricavi definisce un processo in cinque <span class=\"ffb\">step</span>:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">identificazione del contratto con il cliente; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">identificazione della prestazione; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">determinazione dei corrispettivi;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>allocazione del corrispettivo correlato all\u2019esecuzione della prestazione;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>riconoscimento dei ricavi legati all\u2019esecuzione della prestazione.<span class=\"_ _2a\"> </span>Il Gruppo rileva i propri ricavi sulla base dei contratti e delle modalit\u00e0 di seguito indicate: \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti <span class=\"_ _f\"></span>di accelerazione<span class=\"fs6\"> <span class=\"_ _f\"></span><span class=\"ff6 fs0\">\u2013<span class=\"ff1\"> hanno dura<span class=\"_ _1\"></span>ta limi<span class=\"_ _1\"></span>tata <span class=\"_ _f\"></span>e corrispettivo predeterminato <span class=\"_ _f\"></span>in relazione <span class=\"_ _f\"></span>al<span class=\"_ _4\"></span> ser<span class=\"_ _1\"></span>vizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accelerazione n<span class=\"_ _1\"></span>ei<span class=\"_ _2a\"> </span></span></span></span></span>confronti de<span class=\"_ _4\"></span>lla <span class=\"_ _4\"></span>startup. <span class=\"_ _5\"></span>La <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>ric<span class=\"_ _4\"></span>avo <span class=\"_ _4\"></span>avviene <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>maniera <span class=\"_ _4\"></span>line<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>completamento <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>servizi <span class=\"_ _5\"></span>durant<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>Programmi <span class=\"_ _f\"></span>di Acceler<span class=\"_ _1\"></span>azione<span class=\"ff6\">, <span class=\"_ _f\"></span>no<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>implicando un <span class=\"_ _f\"></span>elemento <span class=\"_ _f\"></span>di stima <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>meri<span class=\"_ _4\"></span>to <span class=\"_ _f\"></span>all\u2019es<span class=\"_ _4\"></span>ecuzione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>se<span class=\"_ _4\"></span>rvizio <span class=\"_ _f\"></span>che avviene<span class=\"_ _2a\"> </span></span>in <span class=\"_ _11\"> </span>maniera  continuativa <span class=\"_ _11\"> </span>lungo  l\u2019arco  t<span class=\"_ _1\"></span>emporale <span class=\"_ _e\"> </span>prefissato. <span class=\"_ _e\"> </span>Tali <span class=\"_ _e\"> </span>servizi  n<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>revedono  r<span class=\"_ _1\"></span>innovo,  sconti, <span class=\"_ _11\"> </span>abbuoni  pertanto <span class=\"_ _11\"> </span>la<span class=\"_ _2a\"> </span>ri<span class=\"ff6 ls1\">levazione avviene limitatamente al corrispettivo pattuito lungo l\u2019arco temporale previsto;<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti <span class=\"_ _a\"> </span>di <span class=\"_ _12\"> </span>co-working <span class=\"_ _a\"> </span></span>\u2013<span class=\"ff1\"> <span class=\"_ _12\"> </span>gli <span class=\"_ _12\"> </span>accordi <span class=\"_ _a\"> </span>tra <span class=\"_ _12\"> </span>le <span class=\"_ _a\"> </span>parti <span class=\"_ _12\"> </span>possono <span class=\"_ _a\"> </span>essere <span class=\"_ _12\"> </span>di <span class=\"_ _a\"> </span>v<span class=\"_ _4\"></span>aria <span class=\"_ _a\"> </span>durata, <span class=\"_ _12\"> </span>con <span class=\"_ _a\"> </span>t<span class=\"_ _4\"></span>acito <span class=\"_ _a\"> </span>rinnovo <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>corrispettivo<span class=\"_ _2a\"> </span></span>predeterminato. <span class=\"_ _f\"></span>Il <span class=\"_ _f\"></span>Ricavo <span class=\"_ _f\"></span>viene ril<span class=\"_ _1\"></span>evato <span class=\"_ _f\"></span>linearmente <span class=\"_ _f\"></span>lungo <span class=\"_ _1\"></span>la <span class=\"_ _f\"></span>durata <span class=\"_ _f\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _f\"></span>senza <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>necessit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>ef<span class=\"_ _4\"></span>fettuare <span class=\"_ _f\"></span>stime <span class=\"_ _f\"></span>in merito<span class=\"_ _2a\"> </span>alla<span class=\"ls1\"> <span class=\"ff6\">distribuzione dell\u2019obbligazione di fare che \u00e8 costante lungo l\u2019arco temporale del contratto;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti per servizi di <span class=\"_ _4\"></span>Innovation &amp; Corporate Ve<span class=\"_ _4\"></span>nturing e Sponsorizzazione<span class=\"_ _4\"></span></span>\u2013<span class=\"ff1\"> <span class=\"_ _4\"></span>sono accordi tr<span class=\"_ _4\"></span>a le parti per <span class=\"_ _4\"></span>la prestazione di<span class=\"_ _2a\"> </span></span>servizi  con<span class=\"_ _1\"></span>  compensi  p<span class=\"_ _1\"></span>redeterminati,  l<span class=\"_ _1\"></span>a  maggior <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>arte  dei <span class=\"_ _11\"> </span>q<span class=\"_ _4\"></span>uali  p<span class=\"_ _1\"></span>revede  l\u2019indicazione <span class=\"_ _11\"> </span>delle<span class=\"_ _4\"></span>  tempistiche <span class=\"_ _11\"> </span>di  erogazione  del<span class=\"_ _2a\"> </span>serviz<span class=\"ff6\">io. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>rilevazione <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>ricavo <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>connessa <span class=\"_ _5\"></span>all\u2019effettivo <span class=\"_ _5\"></span>ade<span class=\"_ _4\"></span>mpimento <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>servizi <span class=\"_ _5\"></span>secondo <span class=\"_ _b\"></span>le <span class=\"_ _5\"></span>modalit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>tempi <span class=\"_ _5\"></span>previsti <span class=\"_ _5\"></span>nei<span class=\"_ _2a\"> </span></span>contratti. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>valutazione <span class=\"_ _5\"></span>degli <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>mpatti <span class=\"_ _5\"></span>contabili <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>og<span class=\"_ _4\"></span>nuno <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>questi <span class=\"_ _5\"></span>contratti <span class=\"_ _5\"></span>viene <span class=\"_ _4\"></span>eff<span class=\"_ _4\"></span>ettuata <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>volta <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>volta <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>base<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>lle<span class=\"_ _2a\"> </span>sp<span class=\"ls1\">ecifiche <span class=\"_ _b\"></span>condizioni <span class=\"_ _b\"></span>con<span class=\"_ _4\"></span>trattuali <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _11\"> </span>obbligazioni <span class=\"_ _b\"></span>di <span class=\"_ _11\"></span>fare <span class=\"_ _b\"></span>pattuite. <span class=\"_ _b\"></span>Di <span class=\"_ _11\"> </span>fatto <span class=\"_ _b\"></span>nella <span class=\"_ _11\"></span>maggioranza <span class=\"_ _b\"></span>dei <span class=\"_ _11\"></span>casi <span class=\"_ _b\"></span>tali <span class=\"_ _11\"> </span>prestazioni <span class=\"_ _e\"> </span>si<span class=\"_ _2a\"> </span></span>esauriscono i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>singolo <span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>rvizio <span class=\"_ _4\"></span>(es. <span class=\"_ _4\"></span>organizzazione <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _4\"></span>evento), <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>l\u2019<span class=\"_ _4\"></span>attribuzione <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>ricavi <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>puntuale, <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>s<span class=\"_ _5\"></span><span class=\"ff1\">ervizio<span class=\"_ _2a\"> </span></span>limitato nel tempo la cui attribuzione in contabilit\u00e0 \u00e8 lineare.<span class=\"_ _2a\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>rileva <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ric<span class=\"_ _4\"></span>avi <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>(o <span class=\"_ _5\"></span>man mano <span class=\"_ _4\"></span>che) <span class=\"_ _5\"></span>ciascuna obbl<span class=\"_ _4\"></span>igazione di <span class=\"_ _5\"></span>fare <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>soddisfatta <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>trasferimento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>trollo<span class=\"_ _2a\"> </span>sul servizio contrattualizzato con il cliente.<span class=\"_ _2a\"> </span>I <span class=\"_ _f\"></span>costi sono <span class=\"_ _f\"></span>iscri<span class=\"_ _4\"></span>tti <span class=\"_ _f\"></span>con<span class=\"_ _4\"></span>tabilmente nel <span class=\"_ _f\"></span>momento in <span class=\"_ _f\"></span>cui sono <span class=\"_ _f\"></span>sostenuti. I <span class=\"_ _f\"></span>costi ed <span class=\"_ _f\"></span>i ricavi, <span class=\"_ _f\"></span>diretta<span class=\"_ _4\"></span>mente <span class=\"_ _f\"></span>riconducibili agli <span class=\"_ _1\"></span>strume<span class=\"_ _4\"></span>nti<span class=\"_ _2a\"> </span>finanziari <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>costo ammortiz<span class=\"_ _1\"></span>zato <span class=\"_ _f\"></span>e <span class=\"_ _1\"></span>determinabili <span class=\"_ _f\"></span>sin <span class=\"_ _f\"></span>dall\u2019origine <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ndipendentemente <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>li<span class=\"_ _4\"></span>q<span class=\"ff1\">uida<span class=\"_ _4\"></span>ti,<span class=\"_ _2a\"> </span></span>affluiscono a conto economico mediante applicazione del tasso di interesse effettivo. Le eventuali perdite di valore sono iscritt<span class=\"_ _1\"></span>e a conto economico nell\u2019esercizio in cui sono rilevate.<span class=\"_ _2a\"> </span>6<span class=\"ls44\">.1</span>5.   Benefici per <span class=\"_ _4\"></span>i dipendenti I <span class=\"_ _f\"></span>benefici <span class=\"_ _1\"></span>successivi <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>ra<span class=\"_ _4\"></span>pporto di <span class=\"_ _f\"></span>lavoro <span class=\"_ _f\"></span>possono <span class=\"_ _f\"></span>configurarsi <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>div<span class=\"_ _4\"></span>ersi <span class=\"_ _f\"></span>schemi <span class=\"_ _f\"></span>pe<span class=\"_ _4\"></span>nsionistici <span class=\"_ _f\"></span>(o int<span class=\"_ _1\"></span>egrativi) <span class=\"_ _f\"></span>che nel<span class=\"_ _1\"></span>l\u2019amb<span class=\"ff1\">ito degli<span class=\"_ _2a\"> </span></span>IFRS son<span class=\"_ _1\"></span>o fat<span class=\"_ _1\"></span>ti <span class=\"_ _f\"></span>rientrare nelle <span class=\"_ _f\"></span>seguenti macr<span class=\"_ _1\"></span>o-<span class=\"ff6\">tipologie: (i) <span class=\"_ _f\"></span>Piani a <span class=\"_ _f\"></span>contribuzione definita <span class=\"_ _f\"></span>in cui <span class=\"_ _f\"></span>l\u2019impresa paga<span class=\"_ _f\"></span> dei co<span class=\"ff1\">ntributi <span class=\"_ _f\"></span>fissi<span class=\"_ _2a\"> </span></span></span>a <span class=\"_ _b\"></span>un\u2019entit\u00e0 <span class=\"_ _b\"></span>distinta <span class=\"_ _b\"></span>(es. <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>fon<span class=\"_ _4\"></span>do) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>avr\u00e0 <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>obblig<span class=\"_ _4\"></span>azione <span class=\"_ _b\"></span>legale <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>implicita <span class=\"_ _b\"></span>a <span class=\"_ _11\"> </span>pagare <span class=\"_ _5\"></span>ul<span class=\"_ _4\"></span>teriori <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>ntributi <span class=\"_ _b\"></span>qualora <span class=\"_ _b\"></span>l\u2019en<span class=\"_ _5\"></span><span class=\"ff1\">tit\u00e0<span class=\"_ _2a\"> </span></span>deputata <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>disponga <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>sufficienti <span class=\"_ _b\"></span>a <span class=\"_ _5\"></span>pagare <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>benefici <span class=\"_ _b\"></span>in <span class=\"_ _5\"></span>relazione <span class=\"_ _5\"></span>alla <span class=\"_ _b\"></span>prestazione <span class=\"_ _5\"></span>resa <span class=\"_ _5\"></span>durante <span class=\"_ _b\"></span>l\u2019<span class=\"_ _4\"></span><span class=\"ff1\">attivit\u00e0 <span class=\"_ _5\"></span>l<span class=\"_ _4\"></span>avorativa<span class=\"_ _2a\"> </span></span>nell\u2019impresa. L\u2019impresa rileva contabilmente i con<span class=\"_ _1\"></span>tributi al piano solo quando i dipendenti abbiano prestato la propria attiv<span class=\"ff1\">it\u00e0 in<span class=\"_ _2a\"> </span></span>cambio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>quei <span class=\"_ _f\"></span>cont<span class=\"_ _4\"></span>ributi; <span class=\"_ _1\"></span>(ii) Pia<span class=\"_ _1\"></span>ni <span class=\"_ _f\"></span>a benefici <span class=\"_ _f\"></span>defini<span class=\"_ _4\"></span>ti <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>cui l\u2019impresa si <span class=\"_ _f\"></span>obbliga a<span class=\"_ _1\"></span> concedere <span class=\"_ _f\"></span>i bene<span class=\"ff1\">fici concordat<span class=\"_ _1\"></span>i per <span class=\"_ _f\"></span>i dipendenti<span class=\"_ _2a\"> </span></span>in servizio assumendo i <span class=\"_ _4\"></span>rischi attuariali e di <span class=\"_ _4\"></span>investimento relativi <span class=\"_ _4\"></span>al piano. Il costo di <span class=\"_ _4\"></span>tale piano non <span class=\"_ _4\"></span>\u00e8 quindi definito i<span class=\"_ _5\"></span>n funzione<span class=\"_ _2a\"> </span>dei <span class=\"_ _5\"></span>contributi <span class=\"_ _5\"></span>dov<span class=\"_ _4\"></span>uti <span class=\"_ _5\"></span>per <span class=\"_ _b\"></span>l\u2019esercizio, <span class=\"_ _b\"></span>ma <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>rideterminato <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>assunzion<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>demo<span class=\"_ _4\"></span><span class=\"ff1\">gr<span class=\"_ _4\"></span>afiche, <span class=\"_ _5\"></span>statistiche <span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>dinamiche<span class=\"_ _2a\"> </span></span>salariali. La metodologia applicata \u00e8 definita \u201cmetodo della proiezione unitaria del credito\u201d. Il Trattamento <span class=\"_ _f\"></span>di Fine Rapporto (TFR) rientra <span class=\"_ _1\"></span>nella definizione di t<span class=\"_ _1\"></span>ali piani pertanto \u00e8 valutato <span class=\"_ _f\"></span>a<span class=\"_ _4\"></span>lla data di <span class=\"_ _1\"></span>chiusura del bilancio <span class=\"_ _1\"></span>in<span class=\"_ _2a\"> </span>base alla metodologia attuariale prevista dallo IAS 19.<span class=\"_ _2a\"> </span>6<span class=\"ls44\">.1</span>6.   Impair<span class=\"_ _4\"></span>ment delle attivit\u00e0 <span class=\"_ _4\"></span>non finanziarie<span class=\"_ _2a\"> </span>Il principio IAS <span class=\"_ _4\"></span>36, in <span class=\"_ _4\"></span>presenza di indicatori, eventi o <span class=\"_ _4\"></span>variazioni di <span class=\"_ _4\"></span>circostanze che facciano <span class=\"_ _4\"></span>presupporre l\u2019esistenza di <span class=\"_ _4\"></span>pe<span class=\"_ _4\"></span><span class=\"ff1\">rdite <span class=\"_ _4\"></span>di<span class=\"_ _2a\"> </span></span>valore, <span class=\"_ _4\"></span>prevede <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>ttoporre <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>procedura <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _5\"></span><span class=\"ffb\">impairment <span class=\"_ _4\"></span>test</span> <span class=\"_ _5\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>materiali, <span class=\"_ _4\"></span>al <span class=\"_ _5\"></span>fine di <span class=\"_ _5\"></span>assicurare <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>non<span class=\"_ _2a\"> </span>siano <span class=\"_ _b\"></span>isc<span class=\"_ _4\"></span>ritte <span class=\"_ _11\"></span>a <span class=\"_ _b\"></span>bilancio <span class=\"_ _11\"> </span>attivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _b\"></span>ad <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>superiore <span class=\"_ _11\"> </span>rispetto <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>quello <span class=\"_ _11\"></span>recuperabile. <span class=\"_ _b\"></span>Tale<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>test <span class=\"_ _b\"></span>viene<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>eseguito <span class=\"_ _b\"></span>almeno <span class=\"_ _11\"> </span>c<span class=\"_ _4\"></span>on<span class=\"_ _2a\"> </span>cadenza annuale per le Attivit\u00e0 e gli Avviamenti a vita utile indefinita.<span class=\"_ _2a\"> </span>L\u2019analisi della recuperabilit\u00e0 dei valori iscritti in Bilancio viene ottenuta attraverso il confronto tra il valore contabile<span class=\"ff1\"> alla data di<span class=\"_ _2a\"> </span></span>riferimento ed <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>maggiore <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a il<span class=\"_ _4\"></span> <span class=\"_ _4\"></span><span class=\"ffb\">fair <span class=\"_ _4\"></span>value<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span><span class=\"ff6\">al netto <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>(se <span class=\"_ _4\"></span>disponibile) <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>d\u2019uso. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>d\u2019uso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>bene<span class=\"_ _2a\"> </span></span>materiale <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>immateriale <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>iene <span class=\"_ _5\"></span>determinato <span class=\"_ _4\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>dei <span class=\"_ _4\"></span>flus<span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>finanziari <span class=\"_ _4\"></span>futuri <span class=\"_ _5\"></span>stimati, <span class=\"_ _4\"></span>atte<span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>dal <span class=\"_ _5\"></span>bene, <span class=\"_ _5\"></span>attualizzati <span class=\"_ _4\"></span>medi<span class=\"_ _5\"></span>ante<span class=\"_ _2a\"> </span>utilizzo di un tasso di <span class=\"_ _4\"></span>sconto al netto delle <span class=\"_ _4\"></span>imposte, che riflette la <span class=\"_ _4\"></span>valutazione corrente di mercato de<span class=\"_ _4\"></span>l v<span class=\"_ _4\"></span>alore attuale del denaro<span class=\"_ _2a\"> </span>e dei rischi correlati all\u2019attivit\u00e0 <span class=\"ff1\">del Gruppo.<span class=\"_ _2a\"> </span></span>Qualora <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>fosse <span class=\"_ _4\"></span>possibile <span class=\"_ _5\"></span>stimare per <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>singola <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _5\"></span>un <span class=\"_ _4\"></span>flusso <span class=\"_ _4\"></span>finanziario <span class=\"_ _4\"></span>autonomo, <span class=\"_ _5\"></span>viene individuata <span class=\"_ _5\"></span>l\u2019unit\u00e0 operat<span class=\"_ _5\"></span><span class=\"ff1\">iva<span class=\"_ _2a\"> </span></span>minima (<span class=\"_ _4\"></span><span class=\"ffb\">cash <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>nerating <span class=\"_ _5\"></span>unit</span>) alla <span class=\"_ _5\"></span>quale <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>bene <span class=\"_ _5\"></span>appartiene <span class=\"_ _4\"></span>ed <span class=\"_ _5\"></span>a <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _5\"></span>possibile <span class=\"_ _4\"></span>associare <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>uturi <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>cassa <span class=\"_ _4\"></span>oggettivamente<span class=\"_ _2a\"> </span>determinabili <span class=\"_ _b\"></span>ed <span class=\"_ _11\"> </span>indipendenti <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>quelli <span class=\"_ _b\"></span>generati <span class=\"_ _11\"> </span>da <span class=\"_ _11\"></span>altre <span class=\"_ _b\"></span>u<span class=\"_ _4\"></span>nit\u00e0 <span class=\"_ _11\"></span>operative. <span class=\"_ _b\"></span>L\u2019individuazione <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span><span class=\"ffb\">ca<span class=\"_ _4\"></span>sh <span class=\"_ _11\"> </span>generating <span class=\"_ _b\"></span>unit<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"></span>sta<span class=\"_ _f\"></span>ta<span class=\"_ _2a\"> </span></span></span>effettuata coerentemente con l\u2019architettura<span class=\"_ _1\"></span> organizzativa ed operativa propria <span class=\"ff1\">del G<span class=\"_ _4\"></span>ruppo.<span class=\"_ _2a\"> </span></span>Nel <span class=\"_ _4\"></span>caso <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>cui <span class=\"_ _4\"></span>dall\u2019<span class=\"_ _4\"></span>esecuzione <span class=\"_ _5\"></span>dell\u2019<span class=\"ffb\">impairment <span class=\"_ _5\"></span>test<span class=\"ff1\"> <span class=\"_ _5\"></span></span></span>si <span class=\"_ _4\"></span>evidenzi <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>perdita <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>n\u2019attivit\u00e0, <span class=\"_ _4\"></span>il<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>suo <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>contabile <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>iene<span class=\"_ _2a\"> </span>ridotto fino al valore recuperabile, tramite rilevaz<span class=\"_ _1\"></span>ione diretta a conto economico.<span class=\"_ _2a\"> </span>Quando <span class=\"_ _5\"></span>una <span class=\"_ _b\"></span>svalutazione <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>h<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _b\"></span>ragione <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>essere <span class=\"_ _b\"></span>mantenuta, <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _b\"></span>contabile <span class=\"_ _5\"></span>dell\u2019attiv<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _5\"></span>(o <span class=\"_ _b\"></span>della <span class=\"_ _5\"></span>unit\u00e0 <span class=\"_ _b\"></span>generatrice <span class=\"_ _b\"></span><span class=\"ff1\">di<span class=\"_ _2a\"> </span></span>flussi fina<span class=\"_ _1\"></span>nziari) ad eccezion<span class=\"_ _1\"></span>e dell\u2019avviamento, \u00e8 <span class=\"_ _f\"></span>incrementata al nuovo <span class=\"_ _1\"></span>valore derivante <span class=\"_ _f\"></span>dalla stima del <span class=\"_ _1\"></span>suo valore <span class=\"_ _f\"></span>recu<span class=\"_ _4\"></span>pera<span class=\"ff1\">bil<span class=\"_ _4\"></span>e,<span class=\"_ _2a\"> </span></span>ma <span class=\"_ _5\"></span>non <span class=\"_ _b\"></span>oltre <span class=\"_ _5\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>netto <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>carico <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>l\u2019attivit\u00e0 <span class=\"_ _b\"></span>avrebbe <span class=\"_ _5\"></span>avuto <span class=\"_ _b\"></span>se <span class=\"_ _5\"></span>non <span class=\"_ _b\"></span>fosse <span class=\"_ _b\"></span>stata <span class=\"_ _5\"></span>effettuata <span class=\"_ _5\"></span>la <span class=\"_ _b\"></span>svalutazione <span class=\"_ _b\"></span>per <span class=\"_ _5\"></span>perdita<span class=\"_ _5\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>valore. Il ripristino di valore \u00e8 imputato al conto economico immediatamente.<span class=\"_ _2a\"> </span>6<span class=\"ls44\">.1</span>7.   C<span class=\"_ _4\"></span>ontributi pubblici Il <span class=\"_ _b\"></span>presente <span class=\"_ _b\"></span>Principio <span class=\"_ _b\"></span>dev<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>essere <span class=\"_ _11\"></span>applicato <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>contabilizzazione <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>l\u2019informativa <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>contributi <span class=\"_ _11\"></span>pubblici <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019informat<span class=\"_ _4\"></span><span class=\"ff1\">iv<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span></span>riguardante <span class=\"_ _b\"></span>gli <span class=\"_ _11\"> </span>altri <span class=\"_ _11\"> </span>tipi <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>assistenza <span class=\"_ _b\"></span>pubblica. <span class=\"_ _11\"> </span>Con <span class=\"_ _11\"> </span>il <span class=\"_ _11\"></span>termine <span class=\"_ _11\"></span>pubblico <span class=\"_ _b\"></span>si <span class=\"_ _11\"> </span>fa <span class=\"_ _11\"> </span>riferimento <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>governo, <span class=\"_ _b\"></span>a <span class=\"_ _11\"> </span>enti <span class=\"_ _11\"></span>governativi <span class=\"_ _b\"></span>e<span class=\"_ _5\"></span> <span class=\"_ _11\"> </span>a<span class=\"ls9\">d<span class=\"_ _2a\"> </span></span>analoghi enti <span class=\"_ _f\"></span>loc<span class=\"_ _4\"></span>ali, nazionali <span class=\"_ _1\"></span>o internazionali. I contribu<span class=\"_ _1\"></span>ti pubblici sono quelli <span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>he si <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>anifestano sotto forma di <span class=\"_ _f\"></span>trasfer<span class=\"_ _4\"></span>imen<span class=\"_ _4\"></span>ti di<span class=\"_ _2a\"> </span>risorse <span class=\"_ _f\"></span>a un\u2019impresa <span class=\"_ _f\"></span>a condizione <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>questa <span class=\"_ _1\"></span>abbia <span class=\"_ _f\"></span>ris<span class=\"_ _4\"></span>pettato, o <span class=\"_ _f\"></span>si impegni <span class=\"_ _f\"></span>a r<span class=\"_ _1\"></span>ispettare, cer<span class=\"_ _1\"></span>te condizion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>relative a<span class=\"_ _1\"></span>ll<span class=\"ff1\">e sue <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _2a\"> </span></span>operative. Sono escluse quelle forme <span class=\"_ _4\"></span>di assistenza pubblica alle quali non pu\u00f2 r<span class=\"_ _4\"></span>agionevolmente essere associato un <span class=\"_ _4\"></span>valore e l<span class=\"_ _4\"></span><span class=\"ls1f\">e<span class=\"_ _2a\"> </span></span>operazioni con gli enti pubblici che non possono essere distinte dall<span class=\"_ _1\"></span>e normali attivit\u00e0 commerciali dell\u2019impresa. I contributi <span class=\"_ _1\"></span>pubblici non devono essere <span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ilevati finch\u00e9 non <span class=\"_ _1\"></span>esista una ragion<span class=\"_ _1\"></span>evole certezza che l\u2019impresa r<span class=\"_ _1\"></span>ispetter\u00e0 le condi<span class=\"ff1\">zioni<span class=\"_ _2a\"> </span></span>previste <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>i<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>cont<span class=\"_ _4\"></span>ributi <span class=\"_ _11\"> </span>saranno  ricevut<span class=\"_ _1\"></span>i.  I<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>contributi  pubblici <span class=\"_ _11\"> </span>devono <span class=\"_ _e\"> </span>essere <span class=\"_ _11\"> </span>rilevati,  con<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>un <span class=\"_ _11\"> </span>criterio  sistematico, <span class=\"_ _11\"> </span>nel <span class=\"_ _11\"> </span>cont<span class=\"_ _5\"></span><span class=\"ls45\">o<span class=\"_ _2a\"> </span></span>economico negli esercizi in cui l\u2019entit\u00e0 rileva come costi le relative spese che i contribut<span class=\"_ _1\"></span>i intendono compensare.<span class=\"_ _2a\"> </span>6<span class=\"ls44\">.1</span>8.   Utile per azi<span class=\"_ _4\"></span>one L\u2019utile base per azione \u00e8 determinato rapportando l\u2019utile netto del periodo attribuibile agli Azionisti al numero medio ponde<span class=\"_ _4\"></span><span class=\"ff1\">rato<span class=\"_ _2a\"> </span></span>di azioni ordinarie in circolazione nel periodo. L\u2019utile diluito per <span class=\"_ _4\"></span>azione \u00e8 calcolato rettificando il numero medio <span class=\"_ _4\"></span>ponderat<span class=\"ff1\">o dell<span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span></span>azioni ordinarie in circolazione per tener conto di tutte le eventuali azioni ordinarie potenziali.<span class=\"ff2\"> </span>6.19 Aggregazio<span class=\"_ _4\"></span>ni Aziendali<span class=\"_ _2a\"> </span>Le <span class=\"_ _5\"></span>aggrega<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>aziendali <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>contabilizzate <span class=\"_ _5\"></span>utilizzando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>metodo <span class=\"_ _5\"></span>dell\u2019acquisizione. <span class=\"_ _4\"></span>Il <span class=\"_ _5\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>un\u2019acquisizione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _5\"></span>determin<span class=\"ff1\">ato<span class=\"_ _2a\"> </span></span>come <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>corris<span class=\"_ _4\"></span>pettivo <span class=\"_ _4\"></span>trasferito, <span class=\"_ _4\"></span>misurato <span class=\"_ _4\"></span>al <span class=\"_ _5\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ata <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span><span class=\"ff6\">acquisizione, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ll\u2019importo <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipazione <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>minoranza <span class=\"_ _11\"> </span>nell\u2019acquisita.  Per <span class=\"_ _11\"> </span>ogni  aggregazione <span class=\"_ _11\"> </span>aziendale,  il<span class=\"_ _1\"></span>  Grupp<span class=\"_ _1\"></span>o  defin<span class=\"_ _1\"></span>isce <span class=\"_ _e\"> </span>se  mis<span class=\"_ _1\"></span>urare  la <span class=\"_ _11\"> </span>partecipazione <span class=\"_ _11\"> </span>di  minoranza<span class=\"_ _2a\"> </span>nell\u2019acquisita <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>oppu<span class=\"_ _4\"></span>re <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>roporzione <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>q<span class=\"_ _4\"></span>uota <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>partecipazion<span class=\"ff1\">e <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>minoranza <span class=\"_ _5\"></span>nelle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>nette <span class=\"_ _4\"></span>ide<span class=\"_ _4\"></span>ntificabili<span class=\"_ _2a\"> </span></span>dell\u2019acquisita. I costi di acquisizione sono spesati nell\u2019esercizio e classificat<span class=\"_ _1\"></span>i tra le spese amministrative.<span class=\"_ _2a\"> </span>Il Gruppo <span class=\"_ _f\"></span>determina di aver <span class=\"_ _1\"></span>acquisito un\u2019at<span class=\"_ _1\"></span>tivit\u00e0 aziendale qua<span class=\"_ _f\"></span>n<span class=\"_ _4\"></span>do l\u2019insieme in<span class=\"_ _f\"></span>tegrato di attivit\u00e0 e <span class=\"_ _f\"></span>beni include al<span class=\"_ _1\"></span>meno un f<span class=\"ff1\">attore<span class=\"_ _2a\"> </span></span>della <span class=\"_ _b\"></span>produzione <span class=\"_ _11\"></span>ed <span class=\"_ _b\"></span>un <span class=\"_ _11\"></span>processo <span class=\"_ _b\"></span>sostanziale <span class=\"_ _b\"></span>che <span class=\"_ _11\"> </span>insieme <span class=\"_ _b\"></span>co<span class=\"_ _4\"></span>ntribuiscono <span class=\"_ _b\"></span>in <span class=\"_ _11\"></span>modo <span class=\"_ _b\"></span>significativo <span class=\"_ _11\"> </span>alla <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _b\"></span>gene<span class=\"_ _4\"></span>rare <span class=\"_ _b\"></span>un<span class=\"_ _2a\"> </span>ou<span class=\"ls1\">tput. <span class=\"_ _f\"></span>Il processo <span class=\"_ _f\"></span>ac<span class=\"_ _4\"></span>quisito <span class=\"_ _f\"></span>\u00e8 considerato <span class=\"_ _f\"></span>sost<span class=\"_ _4\"></span>anziale <span class=\"_ _f\"></span>se \u00e8 cr<span class=\"_ _1\"></span>uciale p<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare a <span class=\"_ _f\"></span>generare un <span class=\"_ _f\"></span>output e <span class=\"_ _f\"></span>i fattori<span class=\"_ _2a\"> </span></span>di <span class=\"_ _5\"></span>produzione <span class=\"_ _b\"></span>acquisiti <span class=\"_ _5\"></span>com<span class=\"_ _4\"></span>prendono <span class=\"_ _5\"></span>un<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>forza <span class=\"_ _b\"></span>lavoro <span class=\"_ _b\"></span>organizzata <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>dispone <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>necessarie <span class=\"_ _5\"></span>competenze, <span class=\"_ _b\"></span>conoscenze <span class=\"_ _b\"></span>o<span class=\"_ _2a\"> </span>esperienza per <span class=\"_ _4\"></span>eseguire <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>processo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>contribuisce sig<span class=\"_ _4\"></span>nificativamente alla <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>continuare <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>generare u<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>output ed <span class=\"_ _5\"></span>\u00e8<span class=\"_ _2a\"> </span>considerato u<span class=\"_ _4\"></span>nico <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>scarso <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>non <span class=\"_ _4\"></span>pu\u00f2 <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>sostituito <span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>nza <span class=\"_ _4\"></span>costi, <span class=\"_ _4\"></span>sforzi <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>ritardi significati<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>continua<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>generare un output.<span class=\"_ _2a\"> </span>Quando il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>acquisisce <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>business, <span class=\"_ _4\"></span>classifica <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>designa <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie ac<span class=\"_ _4\"></span>quisite <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 ass<span class=\"_ _4\"></span>unte <span class=\"_ _4\"></span>in acc<span class=\"_ _5\"></span>ordo<span class=\"_ _2a\"> </span>con <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>termini <span class=\"_ _f\"></span>contrattuali, le <span class=\"_ _f\"></span>condizioni <span class=\"_ _1\"></span>economiche <span class=\"_ _f\"></span>e le <span class=\"_ _1\"></span>altre <span class=\"_ _f\"></span>condizioni p<span class=\"_ _1\"></span>ertinenti <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>essere alla dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acquisizione. <span class=\"_ _f\"></span>Ci<span class=\"_ _4\"></span>\u00f2 incl<span class=\"_ _1\"></span>ude<span class=\"_ _2a\"> </span>la verifica per stabilire se un derivato incorpora<span class=\"_ _1\"></span>to debba essere separato dal contratto primario. L\u2019eventuale <span class=\"_ _1b\"> </span>corrispettivo <span class=\"_ _8\"> </span>pote<span class=\"_ _4\"></span>nziale <span class=\"_ _1b\"> </span>da <span class=\"_ _8\"> </span>riconoscere <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>rilev<span class=\"_ _4\"></span>ato <span class=\"_ _1b\"> </span>dal<span class=\"_ _4\"></span>l\u2019acquirente <span class=\"_ _1b\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>f<span class=\"_ _4\"></span>air <span class=\"_ _8\"> </span>value <span class=\"_ _8\"> </span>alla <span class=\"_ _1b\"> </span>d<span class=\"_ _4\"></span>ata <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>acquisizione. <span class=\"_ _8\"> </span>Il<span class=\"_ _2a\"> </span>corrispettivo <span class=\"_ _a\"> </span>potenziale <span class=\"_ _12\"> </span>classificato <span class=\"_ _12\"> </span>come <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _12\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _12\"> </span>rimisurazione <span class=\"_ _a\"> </span>e <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>suo <span class=\"_ _12\"> </span>successivo <span class=\"_ _a\"> </span>pagamento <span class=\"_ _12\"> </span>\u00e8<span class=\"_ _2a\"> </span>contabilizzato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>contropartita <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>corrispettivo potenziale <span class=\"_ _4\"></span>classificato <span class=\"_ _4\"></span>come<span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>passivit\u00e0, <span class=\"_ _b\"></span>quale <span class=\"_ _5\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>nell\u2019oggetto <span class=\"_ _b\"></span>dell\u2019IFRS<span class=\"ff1\"> <span class=\"_ _b\"></span>9 <span class=\"_ _b\"></span>Strumenti <span class=\"_ _5\"></span>finanziari, <span class=\"_ _5\"></span>dev<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>essere <span class=\"_ _b\"></span>rilevata <span class=\"_ _b\"></span>nel<span class=\"_ _2a\"> </span></span>conto <span class=\"_ _f\"></span>economico<span class=\"_ _4\"></span> in <span class=\"_ _f\"></span>accordo con I<span class=\"_ _1\"></span>FRS 9. <span class=\"_ _f\"></span> Il corr<span class=\"_ _1\"></span>ispettivo potenziale <span class=\"_ _f\"></span>che non <span class=\"_ _1\"></span>rientra nello <span class=\"_ _f\"></span>scopo <span class=\"_ _4\"></span><span class=\"ff6\">dell\u2019IFRS</span> 9 <span class=\"_ _f\"></span>\u00e8 valutato <span class=\"_ _1\"></span>al fair<span class=\"_ _1\"></span> value<span class=\"_ _2a\"> </span>alla data di bilancio e le variazioni del fair value sono rilevate a conto economico.<span class=\"_ _2a\"> </span>L\u2019avviamento <span class=\"_ _1b\"> </span>\u00e8 <span class=\"_ _8\"> </span>inizialmente <span class=\"_ _1b\"> </span>rilevato <span class=\"_ _8\"> </span>al <span class=\"_ _1b\"> </span>costo <span class=\"_ _8\"> </span>rappresentato <span class=\"_ _8\"> </span>dall\u2019eccedenza <span class=\"_ _1b\"> </span>dell\u2019insieme <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>corrispettivo <span class=\"_ _1b\"> </span>corrisposto <span class=\"_ _8\"> </span>e<span class=\"_ _2a\"> </span>dell\u2019importo iscr<span class=\"_ _1\"></span>itto per le <span class=\"_ _f\"></span>in<span class=\"_ _4\"></span>teressenze di <span class=\"_ _f\"></span>mi<span class=\"_ _4\"></span>noranza rispetto alle <span class=\"_ _f\"></span>attivit\u00e0 nette identificabili acquisit<span class=\"_ _1\"></span>e e le p<span class=\"_ _1\"></span>assivit\u00e0 a<span class=\"ff1\">ssunte dal<span class=\"_ _2a\"> </span></span>Gruppo. <span class=\"_ _12\"> </span>Se <span class=\"_ _1b\"> </span>il <span class=\"_ _1b\"> </span>fair <span class=\"_ _1b\"> </span>value <span class=\"_ _12\"> </span>de<span class=\"_ _4\"></span>lle <span class=\"_ _1b\"> </span>attivit\u00e0 <span class=\"_ _1b\"> </span>nette <span class=\"_ _1b\"> </span>acquisite <span class=\"_ _12\"> </span>ecce<span class=\"_ _4\"></span>de <span class=\"_ _1b\"> </span>l\u2019insieme <span class=\"_ _12\"> </span>del <span class=\"_ _1b\"> </span>corrispettivo <span class=\"_ _1b\"> </span>corrisposto, <span class=\"_ _1b\"> </span>il <span class=\"_ _1b\"> </span>Gruppo <span class=\"_ _1b\"> </span>verifica<span class=\"_ _2a\"> </span>nuovamente <span class=\"_ _11\"> </span>se  h<span class=\"_ _f\"></span>a  identificato <span class=\"_ _11\"> </span>correttamente  tut<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>le  attivit\u00e0 <span class=\"_ _11\"> </span>acquisite <span class=\"_ _11\"> </span>e  tutt<span class=\"_ _1\"></span>e  l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>passivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _11\"> </span>assunte <span class=\"_ _e\"> </span>e <span class=\"_ _11\"> </span>rivede  le <span class=\"_ _11\"> </span>procedure<span class=\"_ _2a\"> </span>utilizzate per determinare gli <span class=\"_ _4\"></span>ammontari da <span class=\"_ _4\"></span>rilevare alla data di <span class=\"_ _4\"></span>acquisizione.  Se <span class=\"_ _4\"></span>dalla nuova valutazione emerge a<span class=\"_ _4\"></span>ncora un fa<span class=\"_ _4\"></span>ir<span class=\"_ _2a\"> </span>value delle attivit\u00e0 nette acquisite super<span class=\"_ _1\"></span>iore al corrispettivo, la differenza (utile) viene rilevata a conto economico. Dopo la rilevazione ini<span class=\"_ _4\"></span>ziale, l\u2019avviamento \u00e8 <span class=\"_ _4\"></span>valutato al cos<span class=\"_ _4\"></span>to al <span class=\"_ _4\"></span>netto delle perdite di <span class=\"_ _4\"></span>valore acc<span class=\"_ _4\"></span>umulate. Al fine del<span class=\"_ _4\"></span>la ver<span class=\"_ _4\"></span><span class=\"ff1\">ifica <span class=\"_ _4\"></span>per<span class=\"_ _2a\"> </span></span>riduzione <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>(impairment), <span class=\"_ _b\"></span>l\u2019avviamento <span class=\"_ _5\"></span>acquisito <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>un\u2019aggregazione <span class=\"_ _b\"></span>aziendale <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>allocato, <span class=\"_ _b\"></span>dalla <span class=\"_ _5\"></span>dat<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>acquisizi<span class=\"_ _4\"></span><span class=\"ff1\">one, <span class=\"_ _11\"></span>a<span class=\"_ _2a\"> </span></span>ciascuna unit\u00e0 <span class=\"_ _4\"></span>generatrice di <span class=\"_ _4\"></span>fl<span class=\"_ _4\"></span>ussi di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo che <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>prevede <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>delle sinergie <span class=\"_ _4\"></span>dell\u2019aggregazione, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>prescind<span class=\"_ _4\"></span><span class=\"ff1\">ere<span class=\"_ _2a\"> </span></span>dal fatto che altre attivit\u00e0 o passivit\u00e0 dell\u2019entit\u00e0 acquisita siano assegnate a tali unit\u00e0.<span class=\"_ _2a\"> </span>Se <span class=\"_ _5\"></span>l\u2019<span class=\"_ _4\"></span>avviamento <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>stato <span class=\"_ _5\"></span>a<span class=\"_ _4\"></span>llocato <span class=\"_ _b\"></span>a <span class=\"_ _5\"></span>un\u2019unit\u00e0 <span class=\"_ _b\"></span>generatrice <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>flussi <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>inanziari <span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>l\u2019entit\u00e0 <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ismette <span class=\"_ _b\"></span>parte <span class=\"_ _5\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>unit\u00e0,<span class=\"_ _2a\"> </span></span>l\u2019avviamento <span class=\"_ _f\"></span>associato all\u2019att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _f\"></span>dismessa \u00e8 <span class=\"_ _f\"></span>incluso <span class=\"_ _1\"></span>nel <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>alore con<span class=\"_ _1\"></span>tabile <span class=\"_ _f\"></span>dell\u2019attivit\u00e0 quan<span class=\"_ _1\"></span>do si <span class=\"_ _f\"></span>determina <span class=\"_ _f\"></span>l\u2019utile o <span class=\"_ _f\"></span>la <span class=\"ff1\">perdita <span class=\"_ _f\"></span>dell<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span></span>dismissione. <span class=\"_ _4\"></span>L\u2019avviamento <span class=\"_ _4\"></span>associato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>l\u2019<span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>dismessa <span class=\"_ _4\"></span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>dei <span class=\"_ _5\"></span>valori <span class=\"_ _4\"></span>relativi <span class=\"_ _5\"></span>dell\u2019attivit\u00e0 dismes<span class=\"_ _5\"></span><span class=\"ff1\">sa <span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span></span>della parte mantenuta dell\u2019unit\u00e0 generatrice di flussi finanziari.<span class=\"_ _2a\"> </span>6.20 Modifiche agli IF<span class=\"_ _4\"></span>RS accounting st<span class=\"_ _4\"></span>andards<span class=\"_ _2a\"> </span>I seguenti nuovi principi e le seguenti modifiche sono efficaci dal 1 Gennaio 2024:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants </span></span>\u2013<span class=\"ff1\"> Amendments to<span class=\"_ _2a\"> </span></span>IAS 1 \u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Lease Liability in a Sale and Leaseback </span></span>\u2013<span class=\"ff1\"> Amendments to IFRS 16<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Disclosures: Supplier Finance Arrangements </span></span>\u2013<span class=\"ff1\"> Amendments to IAS 7 and IFRS 7</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "6.1    Attivit\u00e0 <span class=\"_ _4\"></span>immateriali A<span class=\"fs7\">TTIVIT\u00c0 IMMATERIA<span class=\"_ _4\"></span>LI DIVERSE DALL<span class=\"_ _4\"></span></span><span class=\"ff6\">\u2019</span><span class=\"fs7\">AVVIAMENT<span class=\"_ _4\"></span>O </span>Le <span class=\"_ _4\"></span>attivit\u00e0 immateriali sono <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>stituite da <span class=\"_ _4\"></span>elementi non <span class=\"_ _4\"></span>monet<span class=\"_ _4\"></span>ari, identificabili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>privi di <span class=\"_ _4\"></span>consistenza fisica, <span class=\"_ _4\"></span>controllabili<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>atti <span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>generare benefici economici <span class=\"_ _4\"></span>futuri. Tali <span class=\"_ _4\"></span>elementi <span class=\"_ _4\"></span>sono rilevati <span class=\"_ _4\"></span>al costo<span class=\"_ _4\"></span> di <span class=\"_ _4\"></span>acquisto e/o <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>produzione, comprensivo de<span class=\"_ _4\"></span>lle<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>spese<span class=\"_ _2a\"> </span>direttamente attribuibili per predisporre l\u2019attivit\u00e0 al suo <span class=\"_ _4\"></span>utilizzo, al <span class=\"_ _4\"></span>netto degli ammortamenti cumulati e delle eventuali <span class=\"_ _5\"></span><span class=\"ff1\">perdite<span class=\"_ _2a\"> </span></span>di <span class=\"_ _f\"></span>valore. L\u2019ammorta<span class=\"_ _1\"></span>mento h<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nizio <span class=\"_ _f\"></span>nel <span class=\"_ _1\"></span>momento <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>cui<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>l\u2019attivit\u00e0 \u00e8 <span class=\"_ _f\"></span>disponibile <span class=\"_ _1\"></span>all\u2019uso <span class=\"_ _f\"></span>ed \u00e8 <span class=\"_ _f\"></span>ripartito <span class=\"_ _f\"></span>sistem<span class=\"_ _4\"></span>aticame<span class=\"ff1\">nte in <span class=\"_ _f\"></span>relazione<span class=\"_ _2a\"> </span></span>alla residua possibilit\u00e0 di utilizzazione della stessa e cio\u00e8 sulla base della stimata vita utile. <table class=\"s w169 hee\" id=\"_dc3b5c1b-94a7-44f5-a6c4-088c6b9b6c3c\"><tr><td></td><td class=\"c x173 ycc5 w63 h12\"><div class=\"t m0 x53 h2 y47d ff2 fs0 fc3 sc0 ls1 ws0\">ALIQUOTA<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x174 ycc6 w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Software </div></td><td class=\"c x173 ycc6 w63 h13\"><div class=\"t m0 xb4 hc y72 ff1 fs6 fc0 sc0 ls6 ws0\">20%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x174 ycc7 w62 h6c\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Costi di sviluppo<span class=\"_ _1\"></span> </div></td><td class=\"c x173 ycc7 w63 h6c\"><div class=\"t m0 x1c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">20% - 33% </div></td></tr></table>A<span class=\"fs7\">VVIAMENTO </span>L\u2019avviamento rappresenta la differenza registrata fra<span class=\"_ _1\"></span> il costo sostenuto per l\u2019acquisizione di un complesso di attivit\u00e0 e il <span class=\"_ _4\"></span><span class=\"ff1\">valore,<span class=\"_ _2a\"> </span></span>misurato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span><span class=\"ffb\">fair value<span class=\"ff6\">, dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>e delle <span class=\"_ _f\"></span>passivit\u00e0 identificate a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>momento dell\u2019acq<span class=\"_ _1\"></span>uisizione. L\u2019avviamento <span class=\"_ _f\"></span>non \u00e8 <span class=\"_ _f\"></span>ammo<span class=\"_ _4\"></span>rtizzato<span class=\"_ _2a\"> </span></span></span>ma <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _11\"></span>sottoposto, <span class=\"_ _b\"></span>almeno <span class=\"_ _b\"></span>an<span class=\"_ _4\"></span>nualmente, <span class=\"_ _b\"></span>a <span class=\"_ _11\"></span>verifica <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>recuperabilit\u00e0 <span class=\"_ _b\"></span>(<span class=\"_ _4\"></span><span class=\"ffb\">impairment <span class=\"_ _11\"> </span>test</span>) <span class=\"_ _11\"></span>volta <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>individuare <span class=\"_ _b\"></span>eventuali <span class=\"_ _11\"> </span>perdite <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>valore. L\u2019eventuale riduzione di <span class=\"_ _4\"></span>valore dell\u2019avviamento viene ril<span class=\"_ _4\"></span>evata nel caso in <span class=\"_ _4\"></span>cui il valore re<span class=\"_ _4\"></span>cuperabile dell\u2019avviame<span class=\"_ _4\"></span><span class=\"ff1\">nto risu<span class=\"_ _4\"></span>lti<span class=\"_ _2a\"> </span></span>inferiore al suo <span class=\"_ _4\"></span>valore di <span class=\"_ _4\"></span>iscrizione in bi<span class=\"_ _4\"></span>lancio. Per <span class=\"_ _4\"></span>valore recu<span class=\"_ _4\"></span>perabile si i<span class=\"_ _4\"></span>ntende il ma<span class=\"_ _4\"></span>ggiore t<span class=\"_ _4\"></span>ra il <span class=\"_ _5\"></span><span class=\"ffb\">fair value<span class=\"_ _4\"></span></span>, al <span class=\"_ _4\"></span>netto degli oneri<span class=\"_ _2a\"> </span>di  v<span class=\"_ _4\"></span>endita,  e <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>valore<span class=\"_ _4\"></span>  d\u2019<span class=\"_ _4\"></span>uso. <span class=\"_ _a\"> </span>Non  \u00e8 <span class=\"_ _a\"> </span>conse<span class=\"_ _4\"></span>ntito  il <span class=\"_ _a\"> </span>ri<span class=\"_ _4\"></span>pristino  di <span class=\"_ _a\"> </span>va<span class=\"_ _4\"></span>lore  dell\u2019avviame<span class=\"_ _4\"></span>nto  nel <span class=\"_ _a\"> </span>caso<span class=\"_ _4\"></span>  di <span class=\"_ _a\"> </span>u<span class=\"_ _4\"></span>na <span class=\"_ _a\"> </span>precedente<span class=\"_ _2a\"> </span>svalutazione per perdita di valore.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "A<span class=\"fs7\">TTIVIT\u00c0 IMMATERIA<span class=\"_ _4\"></span>LI DIVERSE DALL<span class=\"_ _4\"></span></span><span class=\"ff6\">\u2019</span><span class=\"fs7\">AVVIAMENT<span class=\"_ _4\"></span>O </span>Le <span class=\"_ _4\"></span>attivit\u00e0 immateriali sono <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>stituite da <span class=\"_ _4\"></span>elementi non <span class=\"_ _4\"></span>monet<span class=\"_ _4\"></span>ari, identificabili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>privi di <span class=\"_ _4\"></span>consistenza fisica, <span class=\"_ _4\"></span>controllabili<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>atti <span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>generare benefici economici <span class=\"_ _4\"></span>futuri. Tali <span class=\"_ _4\"></span>elementi <span class=\"_ _4\"></span>sono rilevati <span class=\"_ _4\"></span>al costo<span class=\"_ _4\"></span> di <span class=\"_ _4\"></span>acquisto e/o <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>produzione, comprensivo de<span class=\"_ _4\"></span>lle<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>spese<span class=\"_ _2a\"> </span>direttamente attribuibili per predisporre l\u2019attivit\u00e0 al suo <span class=\"_ _4\"></span>utilizzo, al <span class=\"_ _4\"></span>netto degli ammortamenti cumulati e delle eventuali <span class=\"_ _5\"></span><span class=\"ff1\">perdite<span class=\"_ _2a\"> </span></span>di <span class=\"_ _f\"></span>valore. L\u2019ammorta<span class=\"_ _1\"></span>mento h<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nizio <span class=\"_ _f\"></span>nel <span class=\"_ _1\"></span>momento <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>cui<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>l\u2019attivit\u00e0 \u00e8 <span class=\"_ _f\"></span>disponibile <span class=\"_ _1\"></span>all\u2019uso <span class=\"_ _f\"></span>ed \u00e8 <span class=\"_ _f\"></span>ripartito <span class=\"_ _f\"></span>sistem<span class=\"_ _4\"></span>aticame<span class=\"ff1\">nte in <span class=\"_ _f\"></span>relazione<span class=\"_ _2a\"> </span></span>alla residua possibilit\u00e0 di utilizzazione della stessa e cio\u00e8 sulla base della stimata vita utile. <table class=\"s w169 hee\" id=\"_dc3b5c1b-94a7-44f5-a6c4-088c6b9b6c3c\"><tr><td></td><td class=\"c x173 ycc5 w63 h12\"><div class=\"t m0 x53 h2 y47d ff2 fs0 fc3 sc0 ls1 ws0\">ALIQUOTA<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x174 ycc6 w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Software </div></td><td class=\"c x173 ycc6 w63 h13\"><div class=\"t m0 xb4 hc y72 ff1 fs6 fc0 sc0 ls6 ws0\">20%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x174 ycc7 w62 h6c\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Costi di sviluppo<span class=\"_ _1\"></span> </div></td><td class=\"c x173 ycc7 w63 h6c\"><div class=\"t m0 x1c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">20% - 33% </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "<div class=\"c w2 h0 gs4\"><div class=\"t m0 x2 h2 y256 ff1 fs0 fc0 sc0 ls1 ws0\"> </div><div class=\"t m0 x2 h2 y5ae ff1 fs0 fc0 sc0 ls1 ws0\">A<span class=\"fs7\">VVIAMENTO </span> </div><div class=\"t m0 x2 h2 y5af ff6 fs0 fc0 sc0 ls1 ws0\">L\u2019avviamento rappresenta la differenza registrata fra<span class=\"_ _1\"></span> il costo sostenuto per l\u2019acquisizione di un complesso di attivit\u00e0 e il <span class=\"_ _4\"></span><span class=\"ff1\">valore,<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x2 h2 y5b0 ff1 fs0 fc0 sc0 ls1 ws0\">misurato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span><span class=\"ffb\">fair value<span class=\"ff6\">, dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>e delle <span class=\"_ _f\"></span>passivit\u00e0 identificate a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>momento dell\u2019acq<span class=\"_ _1\"></span>uisizione. L\u2019avviamento <span class=\"_ _f\"></span>non \u00e8 <span class=\"_ _f\"></span>ammo<span class=\"_ _4\"></span>rtizzato<span class=\"_ _2a\"> </span></span></span><span class=\"ffb\"><span class=\"ff6\"> </span></span></div><div class=\"t m0 x2 h2 y5b1 ff1 fs0 fc0 sc0 ls1 ws0\">ma <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _11\"></span>sottoposto, <span class=\"_ _b\"></span>almeno <span class=\"_ _b\"></span>an<span class=\"_ _4\"></span>nualmente, <span class=\"_ _b\"></span>a <span class=\"_ _11\"></span>verifica <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>recuperabilit\u00e0 <span class=\"_ _b\"></span>(<span class=\"_ _4\"></span><span class=\"ffb\">impairment <span class=\"_ _11\"> </span>test</span>) <span class=\"_ _11\"></span>volta <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>individuare <span class=\"_ _b\"></span>eventuali <span class=\"_ _11\"> </span>perdite <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x2 h2 y12f ff6 fs0 fc0 sc0 ls1 ws0\">valore. L\u2019eventuale riduzione di <span class=\"_ _4\"></span>valore dell\u2019avviamento viene ril<span class=\"_ _4\"></span>evata nel caso in <span class=\"_ _4\"></span>cui il valore re<span class=\"_ _4\"></span>cuperabile dell\u2019avviame<span class=\"_ _4\"></span><span class=\"ff1\">nto risu<span class=\"_ _4\"></span>lti<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x2 h2 y5b2 ff1 fs0 fc0 sc0 ls1 ws0\">inferiore al suo <span class=\"_ _4\"></span>valore di <span class=\"_ _4\"></span>iscrizione in bi<span class=\"_ _4\"></span>lancio. Per <span class=\"_ _4\"></span>valore recu<span class=\"_ _4\"></span>perabile si i<span class=\"_ _4\"></span>ntende il ma<span class=\"_ _4\"></span>ggiore t<span class=\"_ _4\"></span>ra il <span class=\"_ _5\"></span><span class=\"ffb\">fair value<span class=\"_ _4\"></span></span>, al <span class=\"_ _4\"></span>netto degli oneri<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x2 h2 y5b3 ff6 fs0 fc0 sc0 ls1 ws0\">di  v<span class=\"_ _4\"></span>endita,  e <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>valore<span class=\"_ _4\"></span>  d\u2019<span class=\"_ _4\"></span>uso. <span class=\"_ _a\"> </span>Non  \u00e8 <span class=\"_ _a\"> </span>conse<span class=\"_ _4\"></span>ntito  il <span class=\"_ _a\"> </span>ri<span class=\"_ _4\"></span>pristino  di <span class=\"_ _a\"> </span>va<span class=\"_ _4\"></span>lore  dell\u2019avviame<span class=\"_ _4\"></span>nto  nel <span class=\"_ _a\"> </span>caso<span class=\"_ _4\"></span>  di <span class=\"_ _a\"> </span>u<span class=\"_ _4\"></span>na <span class=\"_ _a\"> </span>precedente<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x2 h2 y5b4 ff1 fs0 fc0 sc0 ls1 ws0\">svalutazione per perdita di valore.<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x2 hf y5b5 ff2 fs5 fc3 sc0 ls1 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "A<span class=\"fs7\">VVIAMENTO </span>L\u2019avviamento rappresenta la differenza registrata fra<span class=\"_ _1\"></span> il costo sostenuto per l\u2019acquisizione di un complesso di attivit\u00e0 e il <span class=\"_ _4\"></span><span class=\"ff1\">valore,<span class=\"_ _2a\"> </span></span>misurato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span><span class=\"ffb\">fair value<span class=\"ff6\">, dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>e delle <span class=\"_ _f\"></span>passivit\u00e0 identificate a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>momento dell\u2019acq<span class=\"_ _1\"></span>uisizione. L\u2019avviamento <span class=\"_ _f\"></span>non \u00e8 <span class=\"_ _f\"></span>ammo<span class=\"_ _4\"></span>rtizzato<span class=\"_ _2a\"> </span></span></span>ma <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _11\"></span>sottoposto, <span class=\"_ _b\"></span>almeno <span class=\"_ _b\"></span>an<span class=\"_ _4\"></span>nualmente, <span class=\"_ _b\"></span>a <span class=\"_ _11\"></span>verifica <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>recuperabilit\u00e0 <span class=\"_ _b\"></span>(<span class=\"_ _4\"></span><span class=\"ffb\">impairment <span class=\"_ _11\"> </span>test</span>) <span class=\"_ _11\"></span>volta <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>individuare <span class=\"_ _b\"></span>eventuali <span class=\"_ _11\"> </span>perdite <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>valore. L\u2019eventuale riduzione di <span class=\"_ _4\"></span>valore dell\u2019avviamento viene ril<span class=\"_ _4\"></span>evata nel caso in <span class=\"_ _4\"></span>cui il valore re<span class=\"_ _4\"></span>cuperabile dell\u2019avviame<span class=\"_ _4\"></span><span class=\"ff1\">nto risu<span class=\"_ _4\"></span>lti<span class=\"_ _2a\"> </span></span>inferiore al suo <span class=\"_ _4\"></span>valore di <span class=\"_ _4\"></span>iscrizione in bi<span class=\"_ _4\"></span>lancio. Per <span class=\"_ _4\"></span>valore recu<span class=\"_ _4\"></span>perabile si i<span class=\"_ _4\"></span>ntende il ma<span class=\"_ _4\"></span>ggiore t<span class=\"_ _4\"></span>ra il <span class=\"_ _5\"></span><span class=\"ffb\">fair value<span class=\"_ _4\"></span></span>, al <span class=\"_ _4\"></span>netto degli oneri<span class=\"_ _2a\"> </span>di  v<span class=\"_ _4\"></span>endita,  e <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>valore<span class=\"_ _4\"></span>  d\u2019<span class=\"_ _4\"></span>uso. <span class=\"_ _a\"> </span>Non  \u00e8 <span class=\"_ _a\"> </span>conse<span class=\"_ _4\"></span>ntito  il <span class=\"_ _a\"> </span>ri<span class=\"_ _4\"></span>pristino  di <span class=\"_ _a\"> </span>va<span class=\"_ _4\"></span>lore  dell\u2019avviame<span class=\"_ _4\"></span>nto  nel <span class=\"_ _a\"> </span>caso<span class=\"_ _4\"></span>  di <span class=\"_ _a\"> </span>u<span class=\"_ _4\"></span>na <span class=\"_ _a\"> </span>precedente<span class=\"_ _2a\"> </span>svalutazione per perdita di valore.<span class=\"_ _2a\"> </span>6.19 Aggregazio<span class=\"_ _4\"></span>ni Aziendali<span class=\"_ _2a\"> </span>Le <span class=\"_ _5\"></span>aggrega<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>aziendali <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>contabilizzate <span class=\"_ _5\"></span>utilizzando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>metodo <span class=\"_ _5\"></span>dell\u2019acquisizione. <span class=\"_ _4\"></span>Il <span class=\"_ _5\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>un\u2019acquisizione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _5\"></span>determin<span class=\"ff1\">ato<span class=\"_ _2a\"> </span></span>come <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>corris<span class=\"_ _4\"></span>pettivo <span class=\"_ _4\"></span>trasferito, <span class=\"_ _4\"></span>misurato <span class=\"_ _4\"></span>al <span class=\"_ _5\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ata <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span><span class=\"ff6\">acquisizione, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ll\u2019importo <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipazione <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>minoranza <span class=\"_ _11\"> </span>nell\u2019acquisita.  Per <span class=\"_ _11\"> </span>ogni  aggregazione <span class=\"_ _11\"> </span>aziendale,  il<span class=\"_ _1\"></span>  Grupp<span class=\"_ _1\"></span>o  defin<span class=\"_ _1\"></span>isce <span class=\"_ _e\"> </span>se  mis<span class=\"_ _1\"></span>urare  la <span class=\"_ _11\"> </span>partecipazione <span class=\"_ _11\"> </span>di  minoranza<span class=\"_ _2a\"> </span>nell\u2019acquisita <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>oppu<span class=\"_ _4\"></span>re <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>roporzione <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>q<span class=\"_ _4\"></span>uota <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>partecipazion<span class=\"ff1\">e <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>minoranza <span class=\"_ _5\"></span>nelle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>nette <span class=\"_ _4\"></span>ide<span class=\"_ _4\"></span>ntificabili<span class=\"_ _2a\"> </span></span>dell\u2019acquisita. I costi di acquisizione sono spesati nell\u2019esercizio e classificat<span class=\"_ _1\"></span>i tra le spese amministrative.<span class=\"_ _2a\"> </span>Il Gruppo <span class=\"_ _f\"></span>determina di aver <span class=\"_ _1\"></span>acquisito un\u2019at<span class=\"_ _1\"></span>tivit\u00e0 aziendale qua<span class=\"_ _f\"></span>n<span class=\"_ _4\"></span>do l\u2019insieme in<span class=\"_ _f\"></span>tegrato di attivit\u00e0 e <span class=\"_ _f\"></span>beni include al<span class=\"_ _1\"></span>meno un f<span class=\"ff1\">attore<span class=\"_ _2a\"> </span></span>della <span class=\"_ _b\"></span>produzione <span class=\"_ _11\"></span>ed <span class=\"_ _b\"></span>un <span class=\"_ _11\"></span>processo <span class=\"_ _b\"></span>sostanziale <span class=\"_ _b\"></span>che <span class=\"_ _11\"> </span>insieme <span class=\"_ _b\"></span>co<span class=\"_ _4\"></span>ntribuiscono <span class=\"_ _b\"></span>in <span class=\"_ _11\"></span>modo <span class=\"_ _b\"></span>significativo <span class=\"_ _11\"> </span>alla <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _b\"></span>gene<span class=\"_ _4\"></span>rare <span class=\"_ _b\"></span>un<span class=\"_ _2a\"> </span>ou<span class=\"ls1\">tput. <span class=\"_ _f\"></span>Il processo <span class=\"_ _f\"></span>ac<span class=\"_ _4\"></span>quisito <span class=\"_ _f\"></span>\u00e8 considerato <span class=\"_ _f\"></span>sost<span class=\"_ _4\"></span>anziale <span class=\"_ _f\"></span>se \u00e8 cr<span class=\"_ _1\"></span>uciale p<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare a <span class=\"_ _f\"></span>generare un <span class=\"_ _f\"></span>output e <span class=\"_ _f\"></span>i fattori<span class=\"_ _2a\"> </span></span>di <span class=\"_ _5\"></span>produzione <span class=\"_ _b\"></span>acquisiti <span class=\"_ _5\"></span>com<span class=\"_ _4\"></span>prendono <span class=\"_ _5\"></span>un<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>forza <span class=\"_ _b\"></span>lavoro <span class=\"_ _b\"></span>organizzata <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>dispone <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>necessarie <span class=\"_ _5\"></span>competenze, <span class=\"_ _b\"></span>conoscenze <span class=\"_ _b\"></span>o<span class=\"_ _2a\"> </span>esperienza per <span class=\"_ _4\"></span>eseguire <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>processo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>contribuisce sig<span class=\"_ _4\"></span>nificativamente alla <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>continuare <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>generare u<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>output ed <span class=\"_ _5\"></span>\u00e8<span class=\"_ _2a\"> </span>considerato u<span class=\"_ _4\"></span>nico <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>scarso <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>non <span class=\"_ _4\"></span>pu\u00f2 <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>sostituito <span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>nza <span class=\"_ _4\"></span>costi, <span class=\"_ _4\"></span>sforzi <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>ritardi significati<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>continua<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>generare un output.<span class=\"_ _2a\"> </span>Quando il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>acquisisce <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>business, <span class=\"_ _4\"></span>classifica <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>designa <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie ac<span class=\"_ _4\"></span>quisite <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 ass<span class=\"_ _4\"></span>unte <span class=\"_ _4\"></span>in acc<span class=\"_ _5\"></span>ordo<span class=\"_ _2a\"> </span>con <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>termini <span class=\"_ _f\"></span>contrattuali, le <span class=\"_ _f\"></span>condizioni <span class=\"_ _1\"></span>economiche <span class=\"_ _f\"></span>e le <span class=\"_ _1\"></span>altre <span class=\"_ _f\"></span>condizioni p<span class=\"_ _1\"></span>ertinenti <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>essere alla dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acquisizione. <span class=\"_ _f\"></span>Ci<span class=\"_ _4\"></span>\u00f2 incl<span class=\"_ _1\"></span>ude<span class=\"_ _2a\"> </span>la verifica per stabilire se un derivato incorpora<span class=\"_ _1\"></span>to debba essere separato dal contratto primario. L\u2019eventuale <span class=\"_ _1b\"> </span>corrispettivo <span class=\"_ _8\"> </span>pote<span class=\"_ _4\"></span>nziale <span class=\"_ _1b\"> </span>da <span class=\"_ _8\"> </span>riconoscere <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>rilev<span class=\"_ _4\"></span>ato <span class=\"_ _1b\"> </span>dal<span class=\"_ _4\"></span>l\u2019acquirente <span class=\"_ _1b\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>f<span class=\"_ _4\"></span>air <span class=\"_ _8\"> </span>value <span class=\"_ _8\"> </span>alla <span class=\"_ _1b\"> </span>d<span class=\"_ _4\"></span>ata <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>acquisizione. <span class=\"_ _8\"> </span>Il<span class=\"_ _2a\"> </span>corrispettivo <span class=\"_ _a\"> </span>potenziale <span class=\"_ _12\"> </span>classificato <span class=\"_ _12\"> </span>come <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _12\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _12\"> </span>rimisurazione <span class=\"_ _a\"> </span>e <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>suo <span class=\"_ _12\"> </span>successivo <span class=\"_ _a\"> </span>pagamento <span class=\"_ _12\"> </span>\u00e8<span class=\"_ _2a\"> </span>contabilizzato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>contropartita <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>corrispettivo potenziale <span class=\"_ _4\"></span>classificato <span class=\"_ _4\"></span>come<span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>passivit\u00e0, <span class=\"_ _b\"></span>quale <span class=\"_ _5\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>nell\u2019oggetto <span class=\"_ _b\"></span>dell\u2019IFRS<span class=\"ff1\"> <span class=\"_ _b\"></span>9 <span class=\"_ _b\"></span>Strumenti <span class=\"_ _5\"></span>finanziari, <span class=\"_ _5\"></span>dev<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>essere <span class=\"_ _b\"></span>rilevata <span class=\"_ _b\"></span>nel<span class=\"_ _2a\"> </span></span>conto <span class=\"_ _f\"></span>economico<span class=\"_ _4\"></span> in <span class=\"_ _f\"></span>accordo con I<span class=\"_ _1\"></span>FRS 9. <span class=\"_ _f\"></span> Il corr<span class=\"_ _1\"></span>ispettivo potenziale <span class=\"_ _f\"></span>che non <span class=\"_ _1\"></span>rientra nello <span class=\"_ _f\"></span>scopo <span class=\"_ _4\"></span><span class=\"ff6\">dell\u2019IFRS</span> 9 <span class=\"_ _f\"></span>\u00e8 valutato <span class=\"_ _1\"></span>al fair<span class=\"_ _1\"></span> value<span class=\"_ _2a\"> </span>alla data di bilancio e le variazioni del fair value sono rilevate a conto economico.<span class=\"_ _2a\"> </span>L\u2019avviamento <span class=\"_ _1b\"> </span>\u00e8 <span class=\"_ _8\"> </span>inizialmente <span class=\"_ _1b\"> </span>rilevato <span class=\"_ _8\"> </span>al <span class=\"_ _1b\"> </span>costo <span class=\"_ _8\"> </span>rappresentato <span class=\"_ _8\"> </span>dall\u2019eccedenza <span class=\"_ _1b\"> </span>dell\u2019insieme <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>corrispettivo <span class=\"_ _1b\"> </span>corrisposto <span class=\"_ _8\"> </span>e<span class=\"_ _2a\"> </span>dell\u2019importo iscr<span class=\"_ _1\"></span>itto per le <span class=\"_ _f\"></span>in<span class=\"_ _4\"></span>teressenze di <span class=\"_ _f\"></span>mi<span class=\"_ _4\"></span>noranza rispetto alle <span class=\"_ _f\"></span>attivit\u00e0 nette identificabili acquisit<span class=\"_ _1\"></span>e e le p<span class=\"_ _1\"></span>assivit\u00e0 a<span class=\"ff1\">ssunte dal<span class=\"_ _2a\"> </span></span>Gruppo. <span class=\"_ _12\"> </span>Se <span class=\"_ _1b\"> </span>il <span class=\"_ _1b\"> </span>fair <span class=\"_ _1b\"> </span>value <span class=\"_ _12\"> </span>de<span class=\"_ _4\"></span>lle <span class=\"_ _1b\"> </span>attivit\u00e0 <span class=\"_ _1b\"> </span>nette <span class=\"_ _1b\"> </span>acquisite <span class=\"_ _12\"> </span>ecce<span class=\"_ _4\"></span>de <span class=\"_ _1b\"> </span>l\u2019insieme <span class=\"_ _12\"> </span>del <span class=\"_ _1b\"> </span>corrispettivo <span class=\"_ _1b\"> </span>corrisposto, <span class=\"_ _1b\"> </span>il <span class=\"_ _1b\"> </span>Gruppo <span class=\"_ _1b\"> </span>verifica<span class=\"_ _2a\"> </span>nuovamente <span class=\"_ _11\"> </span>se  h<span class=\"_ _f\"></span>a  identificato <span class=\"_ _11\"> </span>correttamente  tut<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>le  attivit\u00e0 <span class=\"_ _11\"> </span>acquisite <span class=\"_ _11\"> </span>e  tutt<span class=\"_ _1\"></span>e  l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>passivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _11\"> </span>assunte <span class=\"_ _e\"> </span>e <span class=\"_ _11\"> </span>rivede  le <span class=\"_ _11\"> </span>procedure<span class=\"_ _2a\"> </span>utilizzate per determinare gli <span class=\"_ _4\"></span>ammontari da <span class=\"_ _4\"></span>rilevare alla data di <span class=\"_ _4\"></span>acquisizione.  Se <span class=\"_ _4\"></span>dalla nuova valutazione emerge a<span class=\"_ _4\"></span>ncora un fa<span class=\"_ _4\"></span>ir<span class=\"_ _2a\"> </span>value delle attivit\u00e0 nette acquisite super<span class=\"_ _1\"></span>iore al corrispettivo, la differenza (utile) viene rilevata a conto economico. Dopo la rilevazione ini<span class=\"_ _4\"></span>ziale, l\u2019avviamento \u00e8 <span class=\"_ _4\"></span>valutato al cos<span class=\"_ _4\"></span>to al <span class=\"_ _4\"></span>netto delle perdite di <span class=\"_ _4\"></span>valore acc<span class=\"_ _4\"></span>umulate. Al fine del<span class=\"_ _4\"></span>la ver<span class=\"_ _4\"></span><span class=\"ff1\">ifica <span class=\"_ _4\"></span>per<span class=\"_ _2a\"> </span></span>riduzione <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>(impairment), <span class=\"_ _b\"></span>l\u2019avviamento <span class=\"_ _5\"></span>acquisito <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>un\u2019aggregazione <span class=\"_ _b\"></span>aziendale <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>allocato, <span class=\"_ _b\"></span>dalla <span class=\"_ _5\"></span>dat<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>acquisizi<span class=\"_ _4\"></span><span class=\"ff1\">one, <span class=\"_ _11\"></span>a<span class=\"_ _2a\"> </span></span>ciascuna unit\u00e0 <span class=\"_ _4\"></span>generatrice di <span class=\"_ _4\"></span>fl<span class=\"_ _4\"></span>ussi di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo che <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>prevede <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>delle sinergie <span class=\"_ _4\"></span>dell\u2019aggregazione, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>prescind<span class=\"_ _4\"></span><span class=\"ff1\">ere<span class=\"_ _2a\"> </span></span>dal fatto che altre attivit\u00e0 o passivit\u00e0 dell\u2019entit\u00e0 acquisita siano assegnate a tali unit\u00e0.<span class=\"_ _2a\"> </span>Se <span class=\"_ _5\"></span>l\u2019<span class=\"_ _4\"></span>avviamento <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>stato <span class=\"_ _5\"></span>a<span class=\"_ _4\"></span>llocato <span class=\"_ _b\"></span>a <span class=\"_ _5\"></span>un\u2019unit\u00e0 <span class=\"_ _b\"></span>generatrice <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>flussi <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>inanziari <span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>l\u2019entit\u00e0 <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ismette <span class=\"_ _b\"></span>parte <span class=\"_ _5\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>unit\u00e0,<span class=\"_ _2a\"> </span></span>l\u2019avviamento <span class=\"_ _f\"></span>associato all\u2019att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _f\"></span>dismessa \u00e8 <span class=\"_ _f\"></span>incluso <span class=\"_ _1\"></span>nel <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>alore con<span class=\"_ _1\"></span>tabile <span class=\"_ _f\"></span>dell\u2019attivit\u00e0 quan<span class=\"_ _1\"></span>do si <span class=\"_ _f\"></span>determina <span class=\"_ _f\"></span>l\u2019utile o <span class=\"_ _f\"></span>la <span class=\"ff1\">perdita <span class=\"_ _f\"></span>dell<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span></span>dismissione. <span class=\"_ _4\"></span>L\u2019avviamento <span class=\"_ _4\"></span>associato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>l\u2019<span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>dismessa <span class=\"_ _4\"></span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>dei <span class=\"_ _5\"></span>valori <span class=\"_ _4\"></span>relativi <span class=\"_ _5\"></span>dell\u2019attivit\u00e0 dismes<span class=\"_ _5\"></span><span class=\"ff1\">sa <span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span></span>della parte mantenuta dell\u2019unit\u00e0 generatrice di flussi finanziari.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "6.2.    Attivit\u00e0 mat<span class=\"_ _4\"></span>eriali Le <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ateriali <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>rilevate <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>prezzo <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>acquisto, <span class=\"_ _5\"></span>compr<span class=\"_ _4\"></span>ensivo <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>costi <span class=\"_ _5\"></span>accessori <span class=\"_ _4\"></span>dire<span class=\"_ _4\"></span>ttamente <span class=\"_ _5\"></span>imputabili <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>necessar<span class=\"_ _4\"></span><span class=\"ls17\">i<span class=\"_ _2a\"> </span></span>alla messa in<span class=\"_ _1\"></span> funzione del <span class=\"_ _1\"></span>bene per l\u2019uso per <span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>ui \u00e8 stato a<span class=\"_ _1\"></span>cquistato. I beni <span class=\"_ _f\"></span>com<span class=\"_ _4\"></span>posti di componenti, d\u2019importo significat<span class=\"_ _1\"></span>ivo <span class=\"ff1\">e<span class=\"_ _4\"></span> co<span class=\"lsd\">n<span class=\"_ _2a\"> </span></span></span>vite utili <span class=\"_ _4\"></span>differenti, <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>considerati <span class=\"_ _4\"></span>separatamente <span class=\"_ _4\"></span>nella de<span class=\"_ _4\"></span>terminazione <span class=\"_ _4\"></span>dell\u2019ammortamento. <span class=\"_ _4\"></span>L'ammortamento \u00e8<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>calcolato i<span class=\"_ _4\"></span>n<span class=\"_ _2a\"> </span>quote <span class=\"_ _4\"></span>costa<span class=\"_ _4\"></span>nti <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ase <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>vita <span class=\"_ _5\"></span>utile <span class=\"_ _4\"></span>stimata <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>bene <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>l\u2019impresa, <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>riesaminata <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>periodicit\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nnuale. <span class=\"_ _5\"></span>Le <span class=\"_ _5\"></span>aliquote<span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>ammortamento utilizzate sono le seguenti: <table class=\"s w16a hef\" id=\"_d7455bf6-7376-4899-b4ae-61cb652aca37\"><tr><td></td><td class=\"c x173 ycc8 w63 h12\"><div class=\"t m0 x53 h2 y47d ff2 fs0 fc3 sc0 ls1 ws0\">ALIQUOTA<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x174 ycc9 w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Arredamento </div></td><td class=\"c x173 ycc9 w63 h13\"><div class=\"t m0 xb5 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">12% </div></td></tr><tr><td class=\"c x174 ycca w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Hardware IT </div></td><td class=\"c x173 ycca w63 h13\"><div class=\"t m0 xb4 hc y72 ff1 fs6 fc0 sc0 ls6 ws0\">20%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x174 yccb w62 h14\"><div class=\"t m0 x9 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">Migliori su beni <span class=\"_ _1\"></span>di terzi </div></td><td class=\"c x173 yccb w63 h14\"><div class=\"t m0 x51 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">20% (durata del c<span class=\"_ _f\"></span>ontratto di affitto) </div></td></tr><tr><td class=\"c x174 yccc w62 h13\"><div class=\"t m0 x9 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Altri beni </div></td><td class=\"c x173 yccc w63 h13\"><div class=\"t m0 x1c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">12% <span class=\"ff6\">\u2013</span> <span class=\"ls6\">20%</span> </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "6<span class=\"ff12\">.3.    Diritto d\u2019uso per be<span class=\"_ _4\"></span>ni in leasing </span>Il Gruppo <span class=\"_ _f\"></span><span class=\"ff6\">v<span class=\"_ _4\"></span>aluta <span class=\"_ _1\"></span>all\u2019atto della <span class=\"_ _f\"></span>sot<span class=\"_ _4\"></span>toscrizione <span class=\"_ _1\"></span>di un <span class=\"_ _f\"></span>con<span class=\"_ _4\"></span>tratto se <span class=\"_ _1\"></span>\u00e8, o con<span class=\"_ _1\"></span>tiene, un<span class=\"_ _1\"></span> leasin<span class=\"_ _1\"></span>g. In <span class=\"_ _f\"></span>a<span class=\"_ _4\"></span>ltri termini, <span class=\"_ _f\"></span>se il contratto <span class=\"_ _f\"></span>conferis<span class=\"_ _4\"></span><span class=\"ff1\">ce<span class=\"_ _2a\"> </span></span></span>il <span class=\"_ _5\"></span>diritto <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>controllare <span class=\"_ _5\"></span>l\u2019uso <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>bene <span class=\"_ _4\"></span>identificato <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>tempo <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>cambio <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>corrispettivo. <span class=\"_ _5\"></span><span class=\"ff1\">Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>adotta <span class=\"_ _5\"></span>un<span class=\"_ _2a\"> </span></span>unico <span class=\"_ _4\"></span>modello <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>riconoscimento <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>misurazione <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>leasing, eccetto <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>leas<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>bre<span class=\"_ _4\"></span>ve <span class=\"_ _4\"></span>termine <span class=\"_ _4\"></span>ed <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>leasing <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>ben<span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span>modico valore.<span class=\"_ _2a\"> </span>In <span class=\"_ _5\"></span>accordo <span class=\"_ _b\"></span>con <span class=\"_ _5\"></span>il <span class=\"_ _b\"></span>principio <span class=\"_ _5\"></span>con<span class=\"_ _4\"></span>tabile <span class=\"_ _5\"></span>internazionale <span class=\"_ _b\"></span>IFRS <span class=\"_ _5\"></span>n. <span class=\"_ _b\"></span>16, <span class=\"_ _11\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span><span class=\"ff6\">rileva <span class=\"_ _b\"></span>un\u2019attivit\u00e0 <span class=\"_ _b\"></span>per <span class=\"_ _5\"></span>diritto <span class=\"_ _b\"></span>d\u2019uso, <span class=\"_ _b\"></span>che <span class=\"_ _5\"></span>rappresenta <span class=\"_ _b\"></span>il<span class=\"_ _2a\"> </span></span>diritto <span class=\"_ _b\"></span>ad <span class=\"_ _11\"> </span>utilizzare <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>bene <span class=\"_ _b\"></span>sottostante <span class=\"_ _11\"> </span>il <span class=\"_ _11\"></span>contratto, <span class=\"_ _11\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _11\"> </span>relativa <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _11\"> </span>per <span class=\"_ _b\"></span>be<span class=\"_ _4\"></span>ni <span class=\"_ _b\"></span>sui <span class=\"_ _11\"> </span>beni <span class=\"_ _11\"> </span>oggetto <span class=\"_ _11\"></span>di <span class=\"_ _b\"></span>loca<span class=\"_ _5\"></span>zione<span class=\"_ _2a\"> </span>finanziaria (leasing), rappresentata dal valore attuale dei canoni <span class=\"_ _4\"></span><span class=\"ff6\">fissi futuri. L\u2019attivit\u00e0 per il diritto d\u2019uso dei beni in le<span class=\"_ _4\"></span>asing viene<span class=\"_ _2a\"> </span></span>inizialmente <span class=\"_ _f\"></span>valutata al <span class=\"_ _f\"></span>costo, <span class=\"_ _f\"></span>e<span class=\"_ _4\"></span> successi<span class=\"_ _1\"></span>vamente <span class=\"_ _f\"></span>ammor<span class=\"_ _4\"></span>tizzata <span class=\"_ _f\"></span>lungo la <span class=\"_ _f\"></span>durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _f\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _f\"></span>locazione (o <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a vita <span class=\"_ _f\"></span>utile <span class=\"_ _f\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>ben<span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span>se inferiore) definita in<span class=\"_ _1\"></span> sede di analisi. Il costo delle at<span class=\"_ _1\"></span>tivit\u00e0 per diritto d\u2019uso include il valore in<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>zialmente rilevato <span class=\"ff1\">della passivit\u00e0<span class=\"_ _2a\"> </span></span>per <span class=\"_ _4\"></span>leasing, <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _5\"></span>iniziali <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>retti <span class=\"_ _4\"></span>sostenu<span class=\"_ _4\"></span>ti, <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>stima <span class=\"_ _4\"></span>deg<span class=\"_ _4\"></span>li <span class=\"_ _4\"></span>even<span class=\"_ _4\"></span>tuali <span class=\"_ _4\"></span>costi <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>pristino <span class=\"_ _5\"></span>da <span class=\"_ _4\"></span>sos<span class=\"_ _4\"></span>tenere <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>termine <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>cont<span class=\"_ _4\"></span>ratto <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>i<span class=\"_ _2a\"> </span>pagamenti anticipati <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>leasing <span class=\"_ _4\"></span>effettuati <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di p<span class=\"_ _4\"></span>rima <span class=\"_ _4\"></span>transizione a<span class=\"_ _4\"></span>l ne<span class=\"_ _4\"></span>tto degli<span class=\"_ _4\"></span> in<span class=\"_ _4\"></span>centivi ricevuti. <span class=\"_ _4\"></span>La <span class=\"_ _4\"></span>pass<span class=\"_ _5\"></span>ivit\u00e0 <span class=\"_ _4\"></span>per<span class=\"_ _2a\"> </span>leasing \u00e8 valutata al valore attuale dei pagamenti dovuti per i canoni futuri.<span class=\"_ _2a\"> </span>Le attivit\u00e0 per il diritto d'uso sono periodicamente soggette a Impairment.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "6.4.    Partecipazioni<span class=\"_ _2a\"> </span>La voce include partecipazioni in societ\u00e0 collegate e in joint venture.<span class=\"_ _2a\"> </span>Una <span class=\"_ _5\"></span>collegata <span class=\"_ _4\"></span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>quale <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>esercita <span class=\"_ _5\"></span>un\u2019influenza <span class=\"_ _5\"></span>notevole. <span class=\"_ _5\"></span>Per <span class=\"_ _5\"></span>influenza <span class=\"_ _5\"></span>notevole <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>intende <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>potere<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>partecipare <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>determi<span class=\"_ _4\"></span>nazione <span class=\"_ _5\"></span>delle <span class=\"_ _4\"></span>politiche <span class=\"_ _4\"></span>fina<span class=\"_ _4\"></span>nziarie <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>gestionali <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipata <span class=\"_ _5\"></span>senza <span class=\"_ _5\"></span>averne <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>controllo <span class=\"_ _5\"></span>o <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span>controllo<span class=\"_ _2a\"> </span>congiunto.<span class=\"_ _2a\"> </span>Una joint venture \u00e8 un accordo a controllo congiunto nel quale le parti che detengono il controllo congiunto vantano diritti <span class=\"_ _4\"></span>sulle<span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _4\"></span>nette <span class=\"_ _4\"></span>dell\u2019accordo. <span class=\"_ _4\"></span>Per <span class=\"_ _4\"></span>controllo <span class=\"_ _4\"></span>congiunto <span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>intende l<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>condivisione <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>contrattuale <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>controllo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>acco<span class=\"_ _4\"></span><span class=\"ff1\">rdo<span class=\"_ _4\"></span>,<span class=\"_ _2a\"> </span></span>che <span class=\"_ _a\"> </span>esiste <span class=\"_ _a\"> </span>unicamente <span class=\"_ _a\"> </span>quando <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>decisioni <span class=\"_ _a\"> </span>sulle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>rilevanti <span class=\"_ _a\"> </span>richiedono <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>consenso <span class=\"_ _12\"> </span>unanime  di <span class=\"_ _a\"> </span>tutte <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>pa<span class=\"_ _4\"></span>rti <span class=\"_ _a\"> </span>che<span class=\"_ _2a\"> </span>condividono il controllo.<span class=\"_ _2a\"> </span>Le <span class=\"_ _12\"> </span>considerazioni <span class=\"_ _1b\"> </span>fatte <span class=\"_ _12\"> </span>per <span class=\"_ _1b\"> </span>determinare <span class=\"_ _12\"> </span>l\u2019i<span class=\"_ _4\"></span>nfluenza <span class=\"_ _12\"> </span>notevole <span class=\"_ _1b\"> </span>o <span class=\"_ _12\"> </span>il<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>controllo <span class=\"_ _12\"> </span>co<span class=\"_ _4\"></span>ngiunto <span class=\"_ _12\"> </span>so<span class=\"_ _4\"></span>no <span class=\"_ _12\"> </span>simili <span class=\"_ _12\"> </span>a<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>quelle <span class=\"_ _1b\"> </span>necessarie <span class=\"_ _1b\"> </span>a<span class=\"_ _2a\"> </span>determinare il controllo sulle controllate.<span class=\"_ _2a\"> </span>La partecipazione del Gruppo in societ\u00e0 collegate e joint venture sono valutate con il metodo del patrimonio netto.<span class=\"_ _2a\"> </span>Con <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>metodo <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>patrimonio <span class=\"_ _5\"></span>netto, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>partecipazione <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>na <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _5\"></span>collegata <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>joint <span class=\"_ _5\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>inizialmente <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>levata<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _2a\"> </span>costo. <span class=\"_ _5\"></span>Il <span class=\"_ _b\"></span>valore <span class=\"_ _5\"></span>contabile <span class=\"_ _b\"></span>della <span class=\"_ _5\"></span>partecipazione <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _5\"></span>aumentato <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>diminuito <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>rilevare <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>quo<span class=\"_ _4\"></span>ta <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>pertinenza <span class=\"_ _5\"></span>dell<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>partecipant<span class=\"_ _4\"></span><span class=\"ls1f\">e<span class=\"_ _2a\"> </span></span>degli <span class=\"_ _4\"></span>utili <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>delle<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>perdi<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>della <span class=\"_ _5\"></span>partecipata <span class=\"_ _5\"></span>realizzati <span class=\"_ _4\"></span>dopo <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ata <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>acquisizione. <span class=\"_ _5\"></span>L\u2019avviamento <span class=\"_ _4\"></span>afferente <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>col<span class=\"_ _4\"></span>legata <span class=\"_ _b\"></span><span class=\"ff1\">od <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _2a\"> </span></span>joint <span class=\"_ _4\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>incluso <span class=\"_ _4\"></span>nel <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _5\"></span>partecipazione <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>sogget<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _5\"></span>verifica <span class=\"_ _5\"></span>separata <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>perdita <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alore<span class=\"_ _2a\"> </span>(impairment).<span class=\"_ _2a\"> </span>La <span class=\"_ _4\"></span>quota <span class=\"_ _4\"></span>aggregata <span class=\"_ _5\"></span>di per<span class=\"_ _4\"></span>tinenza <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>G<span class=\"_ _4\"></span>ruppo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>risult<span class=\"_ _4\"></span>ato <span class=\"_ _4\"></span>d\u2019esercizio <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _5\"></span>collegate <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>delle joi<span class=\"_ _4\"></span>nt <span class=\"_ _4\"></span>venture <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ilevat<span class=\"_ _4\"></span><span class=\"ff1\">a <span class=\"_ _5\"></span>nel<span class=\"_ _2a\"> </span></span>prospetto dell\u2019utile/(perdita) d\u2019esercizio dopo il risultato operativo e rappresenta il <span class=\"_ _4\"></span>risultato al netto delle imposte e de<span class=\"_ _4\"></span><span class=\"ff1\">lle <span class=\"_ _4\"></span>quote<span class=\"_ _2a\"> </span></span>spettanti agli altri azionisti della collegata o della joint venture.<span class=\"_ _2a\"> </span>Il <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _b\"></span>collegate <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>della <span class=\"_ _b\"></span>joint <span class=\"_ _5\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>predisposto <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>stessa <span class=\"_ _b\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>chiu<span class=\"_ _4\"></span>sura <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>Gruppo.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>O<span class=\"_ _4\"></span>ve<span class=\"_ _2a\"> </span>necessario, il bilancio \u00e8 rettificato per uniformarlo ai prin<span class=\"_ _1\"></span>cipi contabili di Gruppo.<span class=\"_ _2a\"> </span>All\u2019atto <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>perdita <span class=\"_ _5\"></span>dell\u2019influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>societ<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _5\"></span>collegata <span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>del <span class=\"_ _5\"></span>controllo <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>ngiunto <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>una <span class=\"_ _b\"></span>joint <span class=\"_ _5\"></span>venture, <span class=\"_ _5\"></span>il <span class=\"_ _b\"></span>Gr<span class=\"_ _4\"></span><span class=\"ff1\">uppo<span class=\"_ _2a\"> </span></span>valuta e rileva la partecipazione residua al fair value. La differenza tra il va<span class=\"_ _4\"></span>lore di carico della partecipazione alla data<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i perdita<span class=\"_ _2a\"> </span>dell\u2019influenza notevole <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>del controllo <span class=\"_ _4\"></span>congiunto e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipazione residua <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>corrispettivi <span class=\"_ _4\"></span>ricevuti \u00e8<span class=\"_ _5\"></span><span class=\"ff1\"> rilevata<span class=\"_ _2a\"> </span></span>nel conto economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "6.4.    Partecipazioni<span class=\"_ _2a\"> </span>La voce include partecipazioni in societ\u00e0 collegate e in joint venture.<span class=\"_ _2a\"> </span>Una <span class=\"_ _5\"></span>collegata <span class=\"_ _4\"></span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>quale <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>esercita <span class=\"_ _5\"></span>un\u2019influenza <span class=\"_ _5\"></span>notevole. <span class=\"_ _5\"></span>Per <span class=\"_ _5\"></span>influenza <span class=\"_ _5\"></span>notevole <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>intende <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>potere<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>partecipare <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>determi<span class=\"_ _4\"></span>nazione <span class=\"_ _5\"></span>delle <span class=\"_ _4\"></span>politiche <span class=\"_ _4\"></span>fina<span class=\"_ _4\"></span>nziarie <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>gestionali <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipata <span class=\"_ _5\"></span>senza <span class=\"_ _5\"></span>averne <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>controllo <span class=\"_ _5\"></span>o <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span>controllo<span class=\"_ _2a\"> </span>congiunto.<span class=\"_ _2a\"> </span>Una joint venture \u00e8 un accordo a controllo congiunto nel quale le parti che detengono il controllo congiunto vantano diritti <span class=\"_ _4\"></span>sulle<span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _4\"></span>nette <span class=\"_ _4\"></span>dell\u2019accordo. <span class=\"_ _4\"></span>Per <span class=\"_ _4\"></span>controllo <span class=\"_ _4\"></span>congiunto <span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>intende l<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>condivisione <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>contrattuale <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>controllo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>acco<span class=\"_ _4\"></span><span class=\"ff1\">rdo<span class=\"_ _4\"></span>,<span class=\"_ _2a\"> </span></span>che <span class=\"_ _a\"> </span>esiste <span class=\"_ _a\"> </span>unicamente <span class=\"_ _a\"> </span>quando <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>decisioni <span class=\"_ _a\"> </span>sulle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>rilevanti <span class=\"_ _a\"> </span>richiedono <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>consenso <span class=\"_ _12\"> </span>unanime  di <span class=\"_ _a\"> </span>tutte <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>pa<span class=\"_ _4\"></span>rti <span class=\"_ _a\"> </span>che<span class=\"_ _2a\"> </span>condividono il controllo.<span class=\"_ _2a\"> </span>Le <span class=\"_ _12\"> </span>considerazioni <span class=\"_ _1b\"> </span>fatte <span class=\"_ _12\"> </span>per <span class=\"_ _1b\"> </span>determinare <span class=\"_ _12\"> </span>l\u2019i<span class=\"_ _4\"></span>nfluenza <span class=\"_ _12\"> </span>notevole <span class=\"_ _1b\"> </span>o <span class=\"_ _12\"> </span>il<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>controllo <span class=\"_ _12\"> </span>co<span class=\"_ _4\"></span>ngiunto <span class=\"_ _12\"> </span>so<span class=\"_ _4\"></span>no <span class=\"_ _12\"> </span>simili <span class=\"_ _12\"> </span>a<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>quelle <span class=\"_ _1b\"> </span>necessarie <span class=\"_ _1b\"> </span>a<span class=\"_ _2a\"> </span>determinare il controllo sulle controllate.<span class=\"_ _2a\"> </span>La partecipazione del Gruppo in societ\u00e0 collegate e joint venture sono valutate con il metodo del patrimonio netto.<span class=\"_ _2a\"> </span>Con <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>metodo <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>patrimonio <span class=\"_ _5\"></span>netto, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>partecipazione <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>na <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _5\"></span>collegata <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>joint <span class=\"_ _5\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>inizialmente <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>levata<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _2a\"> </span>costo. <span class=\"_ _5\"></span>Il <span class=\"_ _b\"></span>valore <span class=\"_ _5\"></span>contabile <span class=\"_ _b\"></span>della <span class=\"_ _5\"></span>partecipazione <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _5\"></span>aumentato <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>diminuito <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>rilevare <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>quo<span class=\"_ _4\"></span>ta <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>pertinenza <span class=\"_ _5\"></span>dell<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>partecipant<span class=\"_ _4\"></span><span class=\"ls1f\">e<span class=\"_ _2a\"> </span></span>degli <span class=\"_ _4\"></span>utili <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>delle<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>perdi<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>della <span class=\"_ _5\"></span>partecipata <span class=\"_ _5\"></span>realizzati <span class=\"_ _4\"></span>dopo <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ata <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>acquisizione. <span class=\"_ _5\"></span>L\u2019avviamento <span class=\"_ _4\"></span>afferente <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>col<span class=\"_ _4\"></span>legata <span class=\"_ _b\"></span><span class=\"ff1\">od <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _2a\"> </span></span>joint <span class=\"_ _4\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>incluso <span class=\"_ _4\"></span>nel <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _5\"></span>partecipazione <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>sogget<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _5\"></span>verifica <span class=\"_ _5\"></span>separata <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>perdita <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alore<span class=\"_ _2a\"> </span>(impairment).<span class=\"_ _2a\"> </span>La <span class=\"_ _4\"></span>quota <span class=\"_ _4\"></span>aggregata <span class=\"_ _5\"></span>di per<span class=\"_ _4\"></span>tinenza <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>G<span class=\"_ _4\"></span>ruppo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>risult<span class=\"_ _4\"></span>ato <span class=\"_ _4\"></span>d\u2019esercizio <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _5\"></span>collegate <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>delle joi<span class=\"_ _4\"></span>nt <span class=\"_ _4\"></span>venture <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ilevat<span class=\"_ _4\"></span><span class=\"ff1\">a <span class=\"_ _5\"></span>nel<span class=\"_ _2a\"> </span></span>prospetto dell\u2019utile/(perdita) d\u2019esercizio dopo il risultato operativo e rappresenta il <span class=\"_ _4\"></span>risultato al netto delle imposte e de<span class=\"_ _4\"></span><span class=\"ff1\">lle <span class=\"_ _4\"></span>quote<span class=\"_ _2a\"> </span></span>spettanti agli altri azionisti della collegata o della joint venture.<span class=\"_ _2a\"> </span>Il <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _b\"></span>collegate <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>della <span class=\"_ _b\"></span>joint <span class=\"_ _5\"></span>venture <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>predisposto <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>stessa <span class=\"_ _b\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>chiu<span class=\"_ _4\"></span>sura <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>Gruppo.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>O<span class=\"_ _4\"></span>ve<span class=\"_ _2a\"> </span>necessario, il bilancio \u00e8 rettificato per uniformarlo ai prin<span class=\"_ _1\"></span>cipi contabili di Gruppo.<span class=\"_ _2a\"> </span>All\u2019atto <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>perdita <span class=\"_ _5\"></span>dell\u2019influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>societ<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _5\"></span>collegata <span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>del <span class=\"_ _5\"></span>controllo <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>ngiunto <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>una <span class=\"_ _b\"></span>joint <span class=\"_ _5\"></span>venture, <span class=\"_ _5\"></span>il <span class=\"_ _b\"></span>Gr<span class=\"_ _4\"></span><span class=\"ff1\">uppo<span class=\"_ _2a\"> </span></span>valuta e rileva la partecipazione residua al fair value. La differenza tra il va<span class=\"_ _4\"></span>lore di carico della partecipazione alla data<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i perdita<span class=\"_ _2a\"> </span>dell\u2019influenza notevole <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>del controllo <span class=\"_ _4\"></span>congiunto e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipazione residua <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>corrispettivi <span class=\"_ _4\"></span>ricevuti \u00e8<span class=\"_ _5\"></span><span class=\"ff1\"> rilevata<span class=\"_ _2a\"> </span></span>nel conto economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "6.5.    Tit<span class=\"_ _4\"></span>oli in Portafoglio I \u201cTitoli in<span class=\"_ _f\"></span> Port<span class=\"_ _4\"></span>afoglio\u201d si riferis<span class=\"_ _1\"></span>cono <span class=\"ff1\">a partecipazioni in startup con <span class=\"_ _f\"></span>quote<span class=\"_ _4\"></span> detenute <span class=\"_ _1\"></span>di norma inferiori al 20<span class=\"_ _f\"></span>%<span class=\"_ _4\"></span> del capitale socia<span class=\"_ _1\"></span>le<span class=\"_ _2a\"> </span></span>e che, alla luce delle valutazioni operate dagli amministratori, non conferisca<span class=\"lsd\">no</span> influenza notevole o controllo.<span class=\"_ _2a\"> </span>Il Gruppo ai<span class=\"_ _1\"></span> fini della <span class=\"_ _1\"></span>valutazione delle startup <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n portafoglio si \u00e8 <span class=\"_ _1\"></span>dotato di un<span class=\"_ _1\"></span>a <span class=\"ffb\">policy<span class=\"_ _4\"></span></span> contabile in<span class=\"_ _f\"></span> cui sono contenute una <span class=\"_ _1\"></span>serie di<span class=\"_ _2a\"> </span>linee <span class=\"_ _4\"></span>guida <span class=\"_ _5\"></span>declinate <span class=\"_ _5\"></span>internamente <span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>partire <span class=\"_ _4\"></span><span class=\"ff13\">d<span class=\"_ _4\"></span>all\u2019International <span class=\"_ _5\"></span>Private <span class=\"_ _4\"></span>Equity <span class=\"_ _5\"></span>and <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>nture <span class=\"_ _4\"></span>Capital <span class=\"_ _5\"></span>Valuation <span class=\"_ _4\"></span>Guidelines<span class=\"_ _5\"></span></span> <span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>Guide<span class=\"_ _2a\"> </span>Lines), <span class=\"_ _4\"></span>ispirate a <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ropria volta <span class=\"_ _5\"></span>alle indicazioni <span class=\"_ _4\"></span>dell\u2019IFRS <span class=\"_ _4\"></span>13 <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>approvate dal <span class=\"_ _4\"></span>Consiglio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Ammin<span class=\"_ _4\"></span>istrazione della<span class=\"_ _4\"></span> C<span class=\"_ _4\"></span>apogruppo <span class=\"_ _5\"></span><span class=\"ff1\">Zest<span class=\"_ _2a\"> </span></span>S.p.A. <span class=\"_ _12\"> </span>(le <span class=\"_ _12\"> </span>\u201cGuide <span class=\"_ _12\"> </span>Lines\u201d). <span class=\"_ _12\"> </span>Le <span class=\"_ _12\"> </span>Guide <span class=\"_ _12\"> </span>Lines <span class=\"_ _12\"> </span>prevedono <span class=\"_ _12\"> </span>diversi <span class=\"_ _12\"> </span>metodi <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>va<span class=\"_ _4\"></span>lutazione, <span class=\"_ _a\"> </span>def<span class=\"_ _4\"></span>iniscono <span class=\"_ _12\"> </span>come <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>quando <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span><span class=\"ff1\">i<span class=\"_ _4\"></span><span class=\"ls1f\">e<span class=\"_ _2a\"> </span></span></span>metodologie <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>applicabili <span class=\"_ _11\"> </span>e  l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>accortezze <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>devono <span class=\"_ _11\"> </span>ess<span class=\"_ _4\"></span>ere <span class=\"_ _11\"> </span>utilizzate <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>va<span class=\"_ _4\"></span>ri <span class=\"_ _11\"> </span>metodi. <span class=\"_ _11\"> </span>In <span class=\"_ _11\"> </span>particolare, <span class=\"_ _11\"> </span>le <span class=\"_ _e\"> </span>metodologie<span class=\"_ _2a\"> </span>individuate nelle Guide Lines sono:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _a\"> </span><span class=\"ff1\">valore <span class=\"ffb\">post money</span> </span></span>relativo all\u2019ultimo investimento ricevuto dalla startup;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _a\"> </span><span class=\"ff1\">multipli di mercato o benchmark relativi ad operazioni similari;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _a\"> </span><span class=\"ffb\">discounted<span class=\"ff1\"> cash flow;<span class=\"_ _2a\"> </span></span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _a\"> </span><span class=\"ff1\">patrimonio netto.<span class=\"_ _2a\"> </span></span></span>Alla <span class=\"_ _5\"></span>valutazione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>singole <span class=\"_ _5\"></span>startup <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>applica <span class=\"_ _5\"></span>il <span class=\"_ _4\"></span>F<span class=\"_ _4\"></span>VH <span class=\"_ _5\"></span>3 <span class=\"_ _5\"></span>(<span class=\"_ _4\"></span><span class=\"ffb\">Fair <span class=\"_ _5\"></span>Value <span class=\"_ _5\"></span>Hierarchy<span class=\"_ _4\"></span><span class=\"ff6\">, <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>seguito <span class=\"_ _5\"></span>anche <span class=\"_ _4\"></span>\u201c<span class=\"_ _4\"></span><span class=\"ff2\">FVH</span>\u201d) <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>seguenti <span class=\"_ _5\"></span>regole<span class=\"_ _2a\"> </span></span></span>generali:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">in <span class=\"_ _11\"> </span>presenza <span class=\"_ _11\"> </span>di  un<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>aumento  di <span class=\"_ _11\"> </span>capitale <span class=\"_ _11\"> </span>significativo <span class=\"_ _e\"> </span>(interamente <span class=\"_ _11\"> </span>sottoscritto <span class=\"_ _11\"> </span>mediante  at<span class=\"_ _1\"></span>to <span class=\"_ _e\"> </span>notarile, <span class=\"_ _11\"> </span>anche <span class=\"_ _11\"> </span>se <span class=\"_ _e\"> </span>versato<span class=\"_ _2a\"> </span></span></span>successivamente <span class=\"_ _4\"></span>alla <span class=\"_ _5\"></span>data), <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>un\u2019altra <span class=\"_ _4\"></span>operazione <span class=\"_ _5\"></span>sul <span class=\"_ _4\"></span>capit<span class=\"_ _4\"></span>ale <span class=\"_ _5\"></span>della <span class=\"_ _4\"></span>startup <span class=\"_ _4\"></span>nel<span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>quale <span class=\"_ _5\"></span>siano <span class=\"_ _5\"></span>presenti <span class=\"_ _4\"></span>investitori <span class=\"_ _5\"></span>terzi <span class=\"_ _5\"></span><span class=\"ff1\">in<span class=\"_ _2a\"> </span></span>maniera <span class=\"_ _11\"> </span>rilevante, <span class=\"_ _11\"> </span>viene <span class=\"_ _11\"> </span>utilizzata <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>valutazione <span class=\"_ _11\"> </span>c.d. <span class=\"_ _11\"> </span><span class=\"ffb\">post<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>money</span> <span class=\"_ _11\"> </span>quale <span class=\"_ _11\"> </span>indicatore <span class=\"_ _b\"></span>di <span class=\"_ _e\"> </span>un <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>mercato <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>startup<span class=\"_ _2a\"> </span>stessa;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span></span>in presenza di un <span class=\"_ _4\"></span>aumento di ca<span class=\"_ _4\"></span>pitale, o di un\u2019altra o<span class=\"_ _4\"></span>perazione sul <span class=\"_ _4\"></span>capitale della startup <span class=\"_ _4\"></span>non completamente perfezionata o<span class=\"_ _2a\"> </span>che <span class=\"_ _4\"></span>avvenga <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span><span class=\"ffb\">tra<span class=\"_ _4\"></span>nche <span class=\"_ _4\"></span></span>nella <span class=\"_ _4\"></span>quale siano <span class=\"_ _4\"></span>prese<span class=\"_ _4\"></span>nti investi<span class=\"_ _4\"></span>tori <span class=\"_ _4\"></span>terzi <span class=\"_ _4\"></span>senza <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>rispetto <span class=\"_ _5\"></span>delle precedenti <span class=\"_ _4\"></span>clausole <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>cui al <span class=\"_ _5\"></span>punto<span class=\"_ _2a\"> </span>a), <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>iene <span class=\"_ _4\"></span>utilizzata <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _5\"></span>c.d. <span class=\"_ _5\"></span><span class=\"ffb\">pre <span class=\"_ _5\"></span>money</span> <span class=\"_ _4\"></span><span class=\"ff6\">dell\u2019operazione <span class=\"_ _4\"></span>aumentata <span class=\"_ _5\"></span>dell\u2019afflusso <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>inanziario <span class=\"_ _4\"></span>deliberato <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lla <span class=\"_ _4\"></span>data <span class=\"_ _5\"></span>del<span class=\"_ _2a\"> </span></span>cut-off<span class=\"ff1\">, quale indicatore di un valore di mercato della startup stessa;<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">nel caso in cui negli ultimi <span class=\"ls12\">12</span> mesi non sia<span class=\"_ _1\"></span> avvenuta alcuna operazione sul capitale e ci siano degli in<span class=\"_ _1\"></span>dicatori di performance<span class=\"_ _2a\"> </span></span></span>positivi, <span class=\"_ _11\"> </span>rilevati <span class=\"_ _b\"></span>at<span class=\"_ _4\"></span>traverso <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>reportistica <span class=\"_ _11\"> </span>periodica <span class=\"_ _11\"> </span>fornita <span class=\"_ _11\"> </span>dalle <span class=\"_ _11\"> </span>startup <span class=\"_ _11\"> </span>contenente <span class=\"_ _11\"> </span>metriche <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>business <span class=\"_ _11\"> </span>specifiche, <span class=\"_ _11\"> </span>il<span class=\"_ _2a\"> </span>Gruppo <span class=\"ff6\">utilizza l\u2019ultima valutazione Post money;<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">nel  caso  precedente <span class=\"_ _a\"> </span>ed  in <span class=\"_ _a\"> </span>presenza  di <span class=\"_ _a\"> </span>indicatori  di <span class=\"_ _a\"> </span>performance  negativi,  ri<span class=\"_ _4\"></span>levati  attraverso  i <span class=\"_ _a\"> </span>report  di  c<span class=\"_ _4\"></span>ui  al <span class=\"_ _a\"> </span>punto<span class=\"_ _2a\"> </span></span></span>precedente, il Gruppo procede a effettuare un <span class=\"ffb\">adeguamento del fair value.<span class=\"_ _2a\"> </span></span>I summenzionati pa<span class=\"_ _4\"></span>rametri di <span class=\"_ _4\"></span>valutazione potrebbero subi<span class=\"_ _4\"></span>re v<span class=\"_ _4\"></span>ariazioni, anche sig<span class=\"_ _4\"></span>nificative, in <span class=\"_ _4\"></span>funzione delle <span class=\"_ _4\"></span>condizioni a <span class=\"_ _4\"></span>cu<span class=\"_ _5\"></span>i si<span class=\"_ _2a\"> </span>potrebbero chiudere operazioni similari in futuro.<span class=\"_ _2a\"> </span>Le <span class=\"_ _4\"></span>variazioni del <span class=\"_ _4\"></span><span class=\"ffb\">fair <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alue</span> <span class=\"_ _4\"></span>delle partecipazioni <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>rientrano in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tale voce <span class=\"_ _5\"></span>sono imputate <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>complessivo <span class=\"_ _4\"></span>(OCI)<span class=\"_ _2a\"> </span>del periodo, alla voce \u201c<span class=\"ff1\">Incrementi/decrementi di valore di Titoli in Portafoglio valutati a FVOCI </span>\u201d. In sede di prima a<span class=\"_ _1\"></span>pplicazione degli IFRS, il Gruppo si \u00e8 avvalso dell<span class=\"_ _1\"></span>a <span class=\"ls40\">FV</span>OCI Option pr<span class=\"_ _1\"></span>evista dal principio IFRS 1 nei termini e n<span class=\"_ _1\"></span>elle<span class=\"_ _2a\"> </span>modalit\u00e0 <span class=\"_ _4\"></span>indicate <span class=\"_ _5\"></span>dall\u2019IFRS <span class=\"_ _b\"></span><span class=\"ff1\">9<span class=\"lsf\">. <span class=\"_ _5\"></span></span>Tale <span class=\"_ _4\"></span>opzione <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>stata <span class=\"_ _5\"></span>adottata <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>corso <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>2024 <span class=\"_ _5\"></span>anche <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>tutti <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>ulteriori <span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>itoli <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>Portafoglio<span class=\"_ _2a\"> </span></span>acquisiti <span class=\"_ _11\"> </span>dal  Gruppo, <span class=\"_ _11\"> </span>i<span class=\"_ _4\"></span>nclusi <span class=\"_ _e\"> </span>quelli <span class=\"_ _e\"> </span>rilevati  a<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>seguito  <span class=\"ff6\">dell\u2019aggregazione <span class=\"_ _11\"> </span>aziendale  con <span class=\"_ _11\"> </span></span>L<span class=\"_ _4\"></span>Venture  Group, <span class=\"_ _11\"> </span>ad  eccezione <span class=\"_ _11\"> </span>di  due<span class=\"_ _2a\"> </span>investimenti <span class=\"_ _f\"></span>espressamente indicati <span class=\"_ _f\"></span>per i <span class=\"_ _f\"></span>quali il <span class=\"_ _f\"></span>Gruppo h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mantenuto <span class=\"ff6\">l\u2019iscrizion<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span> FVTPL, <span class=\"_ _f\"></span>come di <span class=\"_ _f\"></span>seguito indicat<span class=\"_ _1\"></span>o<span class=\"ff1 ls1c\">, <span class=\"ls1\">. <span class=\"_ _f\"></span>La FVO<span class=\"_ _f\"></span>C<span class=\"_ _4\"></span>I<span class=\"_ _2a\"> </span></span></span></span>Option consente <span class=\"_ _f\"></span>di rappresentare le variazioni <span class=\"_ _1\"></span>di fair value <span class=\"_ _f\"></span>deg<span class=\"_ _4\"></span>li strumenti di <span class=\"_ _1\"></span>equity <span class=\"ff6\">per i <span class=\"_ _1\"></span>quali l\u2019opzione <span class=\"_ _1\"></span>\u00e8 stata at<span class=\"_ _1\"></span>tivata <span class=\"ff1\">alla data<span class=\"_ _2a\"> </span></span></span>di <span class=\"_ _5\"></span>rilevazione <span class=\"_ _5\"></span>iniziale <span class=\"_ _b\"></span>in <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>ap<span class=\"_ _4\"></span>posita <span class=\"_ _5\"></span>riserva <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>quindi <span class=\"_ _5\"></span>ne<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>conto <span class=\"_ _5\"></span>eco<span class=\"_ _4\"></span>nomico <span class=\"_ _5\"></span>complessivo. <span class=\"_ _b\"></span>Questa <span class=\"_ _5\"></span>o<span class=\"_ _4\"></span>pzione <span class=\"_ _5\"></span>\u00e8<span class=\"_ _2a\"> </span>attivata per tutti gli strumenti nominativamente elencati nell<span class=\"_ _1\"></span>\u2019apposita sezione del presente documento ed \u00e8 irrevocabile<span class=\"ff1\">.<span class=\"_ _2a\"> </span></span>Questa opzion<span class=\"_ _1\"></span>e opera esclusivamente per <span class=\"_ _1\"></span>tutti gli strumenti <span class=\"_ _f\"></span>di equity cos\u00ec come qualificati <span class=\"_ _f\"></span>da<span class=\"_ _4\"></span>llo IAS 32 nella <span class=\"_ _1\"></span>cui definizione non<span class=\"_ _2a\"> </span>rientrano, <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>via  della <span class=\"_ _11\"> </span>loro <span class=\"_ _11\"> </span>natura <span class=\"_ _11\"> </span>ibrida<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>gli  st<span class=\"_ _1\"></span>rumenti <span class=\"_ _11\"> </span>finanziari  classificati <span class=\"_ _11\"></span>tra <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>attivit\u00e0  finan<span class=\"_ _1\"></span>ziarie <span class=\"_ _11\"> </span>non  corr<span class=\"_ _1\"></span>enti, <span class=\"_ _11\"> </span>fra  cui<span class=\"_ _2a\"> </span>convertendo ed SFP.  In <span class=\"_ _4\"></span>consider<span class=\"_ _4\"></span>azione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>una <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>notazione <span class=\"_ _4\"></span>sem<span class=\"_ _4\"></span>pre <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _5\"></span>industriale <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Gruppo, <span class=\"_ _5\"></span>gli <span class=\"_ _4\"></span>Amministratori <span class=\"_ _b\"></span>hanno <span class=\"_ _5\"></span>ritenuto <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>avvalersi <span class=\"_ _4\"></span>dell<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>summenzionata opz<span class=\"_ _1\"></span>ione allo scopo di <span class=\"_ _1\"></span>meglio rappresentare <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>l Conto Economico <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> periodo ed <span class=\"_ _f\"></span>e<span class=\"_ _4\"></span>videnziare successivamente nel<span class=\"_ _2a\"> </span>Conto Economico Complessivo in una voce dedicata il risultato delle valorizzazioni di fair value dei Titoli in Portafoglio.<span class=\"_ _2a\"> </span>Nell\u2019adozione <span class=\"_ _5\"></span>delle <span class=\"_ _4\"></span>modalit\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>rappresentazione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>variazioni <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>FV <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>O<span class=\"_ _4\"></span>CI, <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>selezionato <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>esc<span class=\"_ _4\"></span>ludere <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>ques<span class=\"_ _4\"></span><span class=\"ff1 ls37\">ta<span class=\"_ _2a\"> </span></span>scelta  le<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>valutazioni <span class=\"_ _a\"> </span>leg<span class=\"_ _4\"></span>ate <span class=\"_ _a\"> </span>alle <span class=\"_ _12\"> </span>startup  Checkmoov<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>(FitPrime) <span class=\"_ _a\"> </span>e <span class=\"_ _12\"> </span>Vikey. <span class=\"_ _a\"> </span>Le <span class=\"_ _12\"> </span>variazioni  del <span class=\"_ _12\"> </span>fair  v<span class=\"_ _4\"></span>alue <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>t<span class=\"_ _4\"></span>ali <span class=\"_ _a\"> </span>titoli <span class=\"_ _a\"> </span>verranno<span class=\"_ _2a\"> </span>contabilizzate a conto economico.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "6.6.    A<span class=\"_ _4\"></span>ttivit\u00e0 finanziarie non correnti<span class=\"_ _4\"></span> Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>classifica <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>questa <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>oce <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>inanziarie <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>nvestimenti <span class=\"_ _5\"></span>verso <span class=\"_ _5\"></span>startup, <span class=\"_ _b\"></span>quando <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>erogati <span class=\"_ _5\"></span>sotto <span class=\"_ _b\"></span>forma <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span>convertendo, <span class=\"_ _a\"> </span>SFP <span class=\"_ _a\"> </span>(Strumento<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>Finanziario <span class=\"_ _a\"> </span>partecipativo) <span class=\"_ _a\"> </span>o <span class=\"_ _12\"> </span>finanziamenti <span class=\"_ _a\"> </span>convertibili, <span class=\"_ _12\"> </span>nonch\u00e9 <span class=\"_ _a\"> </span>versamenti <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>con<span class=\"_ _4\"></span>to <span class=\"_ _12\"> </span>futuro<span class=\"_ _2a\"> </span>aumento di capitale effettuati tramite piattaforme di <span class=\"ffb\">crowdfunding</span> fino al momento della conversione in <span class=\"ffb\">equity.<span class=\"_ _2a\"> </span></span>Per <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>alutazione <span class=\"_ _5\"></span>del<span class=\"_ _4\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>contenute <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span><span class=\"ff6\">determina <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>all\u2019importo <span class=\"_ _b\"></span>versato <span class=\"_ _b\"></span>alla<span class=\"_ _2a\"> </span></span>startup decurtato delle eventuali perdite attese tenuto conto:<span class=\"_ _1\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">di una adeguata ponderazione delle probabilit\u00e0 di perdita lungo un asse temporalmente definito; </span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff1\">di <span class=\"_ _f\"></span>informazioni <span class=\"_ _f\"></span>ragionevoli <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span>mostrabili <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>eventi <span class=\"_ _f\"></span>p<span class=\"_ _4\"></span>assati, <span class=\"_ _f\"></span>condizioni <span class=\"_ _f\"></span>at<span class=\"_ _4\"></span>tuali <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>previsioni <span class=\"_ _1\"></span>delle <span class=\"_ _f\"></span>condizioni economiche <span class=\"_ _f\"></span>future<span class=\"_ _2a\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span>che <span class=\"_ _18\"> </span>potrebbero <span class=\"_ _18\"> </span>di <span class=\"_ _18\"> </span>fatto <span class=\"_ _18\"> </span>ac<span class=\"_ _4\"></span>celerare <span class=\"_ _18\"> </span>le <span class=\"_ _18\"> </span>considerazioni <span class=\"_ _18\"> </span>di <span class=\"_ _1d\"> </span>cui <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>precedente <span class=\"_ _18\"> </span>punto <span class=\"_ _18\"> </span>attraverso <span class=\"_ _18\"> </span>un<span class=\"_ _4\"></span>a <span class=\"_ _18\"> </span>svalutazione<span class=\"_ _2a\"> </span> dell\u2019investimento.<span class=\"_ _2a\"> </span><span class=\"ff1\"> </span>Come per <span class=\"_ _1\"></span>i Titoli in <span class=\"_ _1\"></span>portafoglio, il Gruppo <span class=\"_ _f\"></span>mon<span class=\"_ _4\"></span>itora alcuni specifici indicatori di <span class=\"_ _1\"></span>performance <span class=\"ff6\">al fine di <span class=\"_ _f\"></span>val<span class=\"_ _4\"></span>utare l\u2019adeguatezza <span class=\"_ _1\"></span>del<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span>valore iscritto.<span class=\"_ _2a\"> </span> Il <span class=\"_ _5\"></span>management <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>aluta <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>presenza <span class=\"_ _5\"></span>ev<span class=\"_ _4\"></span>entuale <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>condizioni <span class=\"_ _5\"></span>ch<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>potrebbero <span class=\"_ _b\"></span>costituire <span class=\"_ _5\"></span>indic<span class=\"_ _4\"></span>atori <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _5\"></span>rid<span class=\"_ _4\"></span>uzione <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value<span class=\"_ _2a\"> </span><span class=\"_ _5\"></span> dell\u2019<span class=\"ff1\">attivit\u00e0 finanziaria n<span class=\"_ _1\"></span>on corrente nel cors<span class=\"_ _1\"></span>o del tempo, anche at<span class=\"_ _1\"></span>traverso la misurazione di tali <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ndicatori, nonch\u00e9 <span class=\"_ _1\"></span>attraverso la<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>valutazione della strategicit\u00e0 dell\u2019investimento in oggetto<span class=\"ff1\">.<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>In caso di rilevazione di specifici ed evidenti indicatori n<span class=\"_ _1\"></span>egativi di performance, il fair value dell<span class=\"ff6\">\u2019<span class=\"_ _4\"></span>attivit\u00e0 finanziaria non </span>corrente<span class=\"_ _2a\"> </span> si<span class=\"ls1\"> <span class=\"_ _5\"></span>considera <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zzerato <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _4\"></span>relati<span class=\"_ _4\"></span>vo <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>integra<span class=\"_ _1\"></span>lmente <span class=\"_ _5\"></span>svalutato <span class=\"_ _5\"></span>a <span class=\"_ _4\"></span>conto <span class=\"_ _5\"></span>economico. <span class=\"_ _5\"></span> <span class=\"_ _b\"></span>Si <span class=\"_ _5\"></span>evidenzia <span class=\"_ _4\"></span>infatti <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>tali <span class=\"_ _5\"></span>strumenti<span class=\"_ _2a\"> </span></span><span class=\"ls1\"> </span>hanno <span class=\"_ _11\"> </span>caratteristiche  intrinseche <span class=\"_ _11\"> </span>che  non <span class=\"_ _11\"> </span>consentono  l\u2019equiparazion<span class=\"_ _1\"></span>e  a<span class=\"_ _1\"></span>gli  str<span class=\"_ _1\"></span>umenti <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>equity,  come <span class=\"_ _11\"> </span>definiti  dal<span class=\"_ _1\"></span>  p<span class=\"_ _1\"></span>rincipio<span class=\"_ _2a\"> </span> contabile <span class=\"_ _a\"> </span>IFRS <span class=\"_ _12\"> </span>9. <span class=\"_ _12\"> </span>Pertanto, <span class=\"_ _a\"> </span>le <span class=\"_ _12\"> </span>variazioni <span class=\"_ _a\"> </span>di <span class=\"_ _12\"> </span>fair <span class=\"_ _a\"> </span>value <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>tali <span class=\"_ _a\"> </span>strumenti <span class=\"_ _a\"> </span>v<span class=\"_ _5\"></span>engono <span class=\"_ _a\"> </span>imputate <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>conto <span class=\"_ _a\"> </span>economico, <span class=\"_ _12\"> </span>alla <span class=\"_ _a\"> </span>voce<span class=\"_ _2a\"> </span> \u201cRivalutazioni/Svalutazioni al fair value\u201d.<span class=\"ff1\"> <span class=\"_ _1e\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "6.7.    Strumenti finan<span class=\"_ _4\"></span>ziari derivati e co<span class=\"_ _4\"></span>ntabilizzazione d<span class=\"_ _4\"></span>elle operazioni di co<span class=\"_ _4\"></span>pertura<span class=\"_ _2a\"> </span>Talune passivit\u00e0 del Gruppo sono esposte ai rischi finanziari connessi a variazioni nei tassi di interesse.<span class=\"_ _2a\"> </span>Il Gruppo ha in essere diversi accordi di <span class=\"ffb\">Interest Rate Swap</span> per gestire il rischio di fluttuazione del tasso di interesse. I<span class=\"_ _1\"></span> contratti<span class=\"_ _2a\"> </span>relativi <span class=\"_ _f\"></span>a strumenti <span class=\"_ _f\"></span>finanziari derivati <span class=\"_ _f\"></span>sono stipulati <span class=\"_ _f\"></span>con controparti <span class=\"_ _f\"></span>scelte tra <span class=\"_ _f\"></span>q<span class=\"_ _4\"></span>uelle <span class=\"_ _1\"></span>finanziariamente <span class=\"_ _f\"></span>pi\u00f9 solide <span class=\"_ _1\"></span>al <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ine di <span class=\"_ _f\"></span>ridu<span class=\"_ _4\"></span>rre<span class=\"_ _2a\"> </span>al <span class=\"_ _a\"> </span>minimo <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>rischio <span class=\"_ _12\"> </span>di <span class=\"_ _a\"> </span>inadempienza <span class=\"_ _a\"> </span>contrat<span class=\"_ _4\"></span>tuale. <span class=\"_ _a\"> </span>Il <span class=\"_ _a\"> </span>Grup<span class=\"_ _4\"></span>po <span class=\"_ _a\"> </span>non <span class=\"_ _a\"> </span>utilizza <span class=\"_ _a\"> </span>s<span class=\"_ _4\"></span>trumenti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>derivati <span class=\"_ _a\"> </span>con <span class=\"_ _12\"> </span>scopi  di <span class=\"_ _12\"> </span>mera<span class=\"_ _2a\"> </span>negoziazione, bens\u00ec di copertura economica da rischi individuati.<span class=\"_ _2a\"> </span>Coerentemente <span class=\"_ _f\"></span>con quanto <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>bilito <span class=\"_ _f\"></span>dall<span class=\"ff6\">\u2019<span class=\"_ _4\"></span>IFRS 9</span>, <span class=\"_ _f\"></span>gli strum<span class=\"_ _1\"></span>enti fin<span class=\"_ _1\"></span>anziari <span class=\"_ _f\"></span>derivati sono <span class=\"_ _f\"></span>contabiliz<span class=\"_ _4\"></span>zati <span class=\"_ _f\"></span>secondo le <span class=\"_ _f\"></span>modalit\u00e0 stabilite<span class=\"_ _2a\"> </span>per l\u2019<span class=\"ffb\">hedge accounting <span class=\"ff1\">in quanto: </span></span>-<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff6\">all\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _f\"></span>copertur<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>esiste <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a desig<span class=\"_ _1\"></span>nazione <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ormale <span class=\"_ _f\"></span>e la documen<span class=\"_ _1\"></span>tazione <span class=\"_ _1\"></span>della r<span class=\"_ _1\"></span>elazione <span class=\"_ _f\"></span>di copertura st<span class=\"_ _1\"></span>essa <span class=\"_ _f\"></span>e si presum<span class=\"ff1 lse\">e<span class=\"_ _2a\"> </span></span></span></span>che la copertura sia efficace; -<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>a copertura stessa \u00e8 efficace durante i diversi periodi contabili per i quali \u00e8 designata.<span class=\"_ _2a\"> </span>Nel <span class=\"_ _4\"></span>caso <span class=\"_ _5\"></span>dei <span class=\"_ _4\"></span>derivati <span class=\"_ _5\"></span>su <span class=\"_ _4\"></span>tassi <span class=\"_ _5\"></span>d\u2019inter<span class=\"_ _1\"></span>esse, <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span><span class=\"ffb\">fair<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>value<span class=\"ff1\"> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>utilizzando <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>flussi <span class=\"_ _5\"></span>finanziari <span class=\"_ _4\"></span>attesi <span class=\"_ _5\"></span>stimati <span class=\"_ _4\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _4\"></span>delle<span class=\"_ _2a\"> </span></span></span>condizioni <span class=\"_ _b\"></span>e <span class=\"_ _11\"></span>della <span class=\"_ _b\"></span>scadenza <span class=\"_ _b\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>ciascun <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>utilizzando <span class=\"_ _11\"></span>i <span class=\"_ _b\"></span>tassi <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>interesse <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>strumenti <span class=\"_ _b\"></span>simili <span class=\"_ _11\"> </span>alla <span class=\"_ _b\"></span>data  di<span class=\"_ _2a\"> </span>chiusura dell\u2019esercizio (Livello 2 di <span class=\"ffb\">fair value<span class=\"ff1 ls23\">).<span class=\"_ _2a\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "6.7.    Strumenti finan<span class=\"_ _4\"></span>ziari derivati e co<span class=\"_ _4\"></span>ntabilizzazione d<span class=\"_ _4\"></span>elle operazioni di co<span class=\"_ _4\"></span>pertura<span class=\"_ _2a\"> </span>Talune passivit\u00e0 del Gruppo sono esposte ai rischi finanziari connessi a variazioni nei tassi di interesse.<span class=\"_ _2a\"> </span>Il Gruppo ha in essere diversi accordi di <span class=\"ffb\">Interest Rate Swap</span> per gestire il rischio di fluttuazione del tasso di interesse. I<span class=\"_ _1\"></span> contratti<span class=\"_ _2a\"> </span>relativi <span class=\"_ _f\"></span>a strumenti <span class=\"_ _f\"></span>finanziari derivati <span class=\"_ _f\"></span>sono stipulati <span class=\"_ _f\"></span>con controparti <span class=\"_ _f\"></span>scelte tra <span class=\"_ _f\"></span>q<span class=\"_ _4\"></span>uelle <span class=\"_ _1\"></span>finanziariamente <span class=\"_ _f\"></span>pi\u00f9 solide <span class=\"_ _1\"></span>al <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ine di <span class=\"_ _f\"></span>ridu<span class=\"_ _4\"></span>rre<span class=\"_ _2a\"> </span>al <span class=\"_ _a\"> </span>minimo <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>rischio <span class=\"_ _12\"> </span>di <span class=\"_ _a\"> </span>inadempienza <span class=\"_ _a\"> </span>contrat<span class=\"_ _4\"></span>tuale. <span class=\"_ _a\"> </span>Il <span class=\"_ _a\"> </span>Grup<span class=\"_ _4\"></span>po <span class=\"_ _a\"> </span>non <span class=\"_ _a\"> </span>utilizza <span class=\"_ _a\"> </span>s<span class=\"_ _4\"></span>trumenti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>derivati <span class=\"_ _a\"> </span>con <span class=\"_ _12\"> </span>scopi  di <span class=\"_ _12\"> </span>mera<span class=\"_ _2a\"> </span>negoziazione, bens\u00ec di copertura economica da rischi individuati.<span class=\"_ _2a\"> </span>Coerentemente <span class=\"_ _f\"></span>con quanto <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>bilito <span class=\"_ _f\"></span>dall<span class=\"ff6\">\u2019<span class=\"_ _4\"></span>IFRS 9</span>, <span class=\"_ _f\"></span>gli strum<span class=\"_ _1\"></span>enti fin<span class=\"_ _1\"></span>anziari <span class=\"_ _f\"></span>derivati sono <span class=\"_ _f\"></span>contabiliz<span class=\"_ _4\"></span>zati <span class=\"_ _f\"></span>secondo le <span class=\"_ _f\"></span>modalit\u00e0 stabilite<span class=\"_ _2a\"> </span>per l\u2019<span class=\"ffb\">hedge accounting <span class=\"ff1\">in quanto: </span></span>-<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff6\">all\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _f\"></span>copertur<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>esiste <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a desig<span class=\"_ _1\"></span>nazione <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ormale <span class=\"_ _f\"></span>e la documen<span class=\"_ _1\"></span>tazione <span class=\"_ _1\"></span>della r<span class=\"_ _1\"></span>elazione <span class=\"_ _f\"></span>di copertura st<span class=\"_ _1\"></span>essa <span class=\"_ _f\"></span>e si presum<span class=\"ff1 lse\">e<span class=\"_ _2a\"> </span></span></span></span>che la copertura sia efficace; -<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>a copertura stessa \u00e8 efficace durante i diversi periodi contabili per i quali \u00e8 designata.<span class=\"_ _2a\"> </span>Nel <span class=\"_ _4\"></span>caso <span class=\"_ _5\"></span>dei <span class=\"_ _4\"></span>derivati <span class=\"_ _5\"></span>su <span class=\"_ _4\"></span>tassi <span class=\"_ _5\"></span>d\u2019inter<span class=\"_ _1\"></span>esse, <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span><span class=\"ffb\">fair<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>value<span class=\"ff1\"> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>utilizzando <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>flussi <span class=\"_ _5\"></span>finanziari <span class=\"_ _4\"></span>attesi <span class=\"_ _5\"></span>stimati <span class=\"_ _4\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _4\"></span>delle<span class=\"_ _2a\"> </span></span></span>condizioni <span class=\"_ _b\"></span>e <span class=\"_ _11\"></span>della <span class=\"_ _b\"></span>scadenza <span class=\"_ _b\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>ciascun <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>utilizzando <span class=\"_ _11\"></span>i <span class=\"_ _b\"></span>tassi <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>interesse <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>strumenti <span class=\"_ _b\"></span>simili <span class=\"_ _11\"> </span>alla <span class=\"_ _b\"></span>data  di<span class=\"_ _2a\"> </span>chiusura dell\u2019esercizio (Livello 2 di <span class=\"ffb\">fair value<span class=\"ff1 ls23\">).<span class=\"_ _2a\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "6.7.    Strumenti finan<span class=\"_ _4\"></span>ziari derivati e co<span class=\"_ _4\"></span>ntabilizzazione d<span class=\"_ _4\"></span>elle operazioni di co<span class=\"_ _4\"></span>pertura<span class=\"_ _2a\"> </span>Talune passivit\u00e0 del Gruppo sono esposte ai rischi finanziari connessi a variazioni nei tassi di interesse.<span class=\"_ _2a\"> </span>Il Gruppo ha in essere diversi accordi di <span class=\"ffb\">Interest Rate Swap</span> per gestire il rischio di fluttuazione del tasso di interesse. I<span class=\"_ _1\"></span> contratti<span class=\"_ _2a\"> </span>relativi <span class=\"_ _f\"></span>a strumenti <span class=\"_ _f\"></span>finanziari derivati <span class=\"_ _f\"></span>sono stipulati <span class=\"_ _f\"></span>con controparti <span class=\"_ _f\"></span>scelte tra <span class=\"_ _f\"></span>q<span class=\"_ _4\"></span>uelle <span class=\"_ _1\"></span>finanziariamente <span class=\"_ _f\"></span>pi\u00f9 solide <span class=\"_ _1\"></span>al <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ine di <span class=\"_ _f\"></span>ridu<span class=\"_ _4\"></span>rre<span class=\"_ _2a\"> </span>al <span class=\"_ _a\"> </span>minimo <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>rischio <span class=\"_ _12\"> </span>di <span class=\"_ _a\"> </span>inadempienza <span class=\"_ _a\"> </span>contrat<span class=\"_ _4\"></span>tuale. <span class=\"_ _a\"> </span>Il <span class=\"_ _a\"> </span>Grup<span class=\"_ _4\"></span>po <span class=\"_ _a\"> </span>non <span class=\"_ _a\"> </span>utilizza <span class=\"_ _a\"> </span>s<span class=\"_ _4\"></span>trumenti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>derivati <span class=\"_ _a\"> </span>con <span class=\"_ _12\"> </span>scopi  di <span class=\"_ _12\"> </span>mera<span class=\"_ _2a\"> </span>negoziazione, bens\u00ec di copertura economica da rischi individuati.<span class=\"_ _2a\"> </span>Coerentemente <span class=\"_ _f\"></span>con quanto <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>bilito <span class=\"_ _f\"></span>dall<span class=\"ff6\">\u2019<span class=\"_ _4\"></span>IFRS 9</span>, <span class=\"_ _f\"></span>gli strum<span class=\"_ _1\"></span>enti fin<span class=\"_ _1\"></span>anziari <span class=\"_ _f\"></span>derivati sono <span class=\"_ _f\"></span>contabiliz<span class=\"_ _4\"></span>zati <span class=\"_ _f\"></span>secondo le <span class=\"_ _f\"></span>modalit\u00e0 stabilite<span class=\"_ _2a\"> </span>per l\u2019<span class=\"ffb\">hedge accounting <span class=\"ff1\">in quanto: </span></span>-<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff6\">all\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _f\"></span>copertur<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>esiste <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a desig<span class=\"_ _1\"></span>nazione <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ormale <span class=\"_ _f\"></span>e la documen<span class=\"_ _1\"></span>tazione <span class=\"_ _1\"></span>della r<span class=\"_ _1\"></span>elazione <span class=\"_ _f\"></span>di copertura st<span class=\"_ _1\"></span>essa <span class=\"_ _f\"></span>e si presum<span class=\"ff1 lse\">e<span class=\"_ _2a\"> </span></span></span></span>che la copertura sia efficace; -<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>a copertura stessa \u00e8 efficace durante i diversi periodi contabili per i quali \u00e8 designata.<span class=\"_ _2a\"> </span>Nel <span class=\"_ _4\"></span>caso <span class=\"_ _5\"></span>dei <span class=\"_ _4\"></span>derivati <span class=\"_ _5\"></span>su <span class=\"_ _4\"></span>tassi <span class=\"_ _5\"></span>d\u2019inter<span class=\"_ _1\"></span>esse, <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span><span class=\"ffb\">fair<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>value<span class=\"ff1\"> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>utilizzando <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>flussi <span class=\"_ _5\"></span>finanziari <span class=\"_ _4\"></span>attesi <span class=\"_ _5\"></span>stimati <span class=\"_ _4\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _4\"></span>delle<span class=\"_ _2a\"> </span></span></span>condizioni <span class=\"_ _b\"></span>e <span class=\"_ _11\"></span>della <span class=\"_ _b\"></span>scadenza <span class=\"_ _b\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>ciascun <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>utilizzando <span class=\"_ _11\"></span>i <span class=\"_ _b\"></span>tassi <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>interesse <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>strumenti <span class=\"_ _b\"></span>simili <span class=\"_ _11\"> </span>alla <span class=\"_ _b\"></span>data  di<span class=\"_ _2a\"> </span>chiusura dell\u2019esercizio (Livello 2 di <span class=\"ffb\">fair value<span class=\"ff1 ls23\">).<span class=\"_ _2a\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "6.8.    Crediti e debiti Come <span class=\"_ _a\"> </span>previsto <span class=\"_ _a\"> </span>dall\u2019IFRS <span class=\"_ _a\"> </span>9, <span class=\"_ _12\"> </span>la <span class=\"_ _a\"> </span>classificazione <span class=\"_ _a\"> </span>delle <span class=\"_ _12\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>finanziarie <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>mome<span class=\"_ _4\"></span>nto <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>ril<span class=\"_ _4\"></span>evazione <span class=\"_ _a\"> </span>iniziale <span class=\"_ _a\"> </span>dipende <span class=\"_ _a\"> </span>dal<span class=\"_ _4\"></span>le<span class=\"_ _2a\"> </span>caratteristiche dei flussi di cassa contrattuali e dal modello di business che il Gruppo usa per la loro gestione.<span class=\"_ _2a\"> </span>Ad <span class=\"_ _8\"> </span>eccezione <span class=\"_ _8\"> </span>dei <span class=\"_ _8\"> </span>crediti <span class=\"_ _8\"> </span>co<span class=\"_ _4\"></span>mmerciali <span class=\"_ _8\"> </span>che <span class=\"_ _8\"> </span>non <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tengono <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>componente <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>fi<span class=\"_ _4\"></span>nanziamento <span class=\"_ _8\"> </span>significativa, <span class=\"_ _d\"> </span>il <span class=\"_ _8\"> </span>Gruppo<span class=\"_ _2a\"> </span>inizialmente valuta <span class=\"_ _4\"></span>l\u2019attivit\u00e0 fin<span class=\"_ _4\"></span>anziaria al <span class=\"_ _4\"></span>suo <span class=\"_ _4\"></span>fair v<span class=\"_ _4\"></span>alue pi\u00f9, <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un\u2019attivit\u00e0 f<span class=\"_ _4\"></span>inanziaria non <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fair value <span class=\"_ _4\"></span>rilev<span class=\"_ _5\"></span><span class=\"ff1\">ato nel <span class=\"_ _4\"></span>conto<span class=\"_ _2a\"> </span></span>economico, <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>costi <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>transazione. <span class=\"_ _5\"></span>I <span class=\"_ _b\"></span>crediti <span class=\"_ _5\"></span>commerciali <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>non <span class=\"_ _5\"></span>contengono <span class=\"_ _5\"></span>u<span class=\"_ _4\"></span>na <span class=\"_ _5\"></span>componen<span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>finanziamento <span class=\"_ _5\"></span>signific<span class=\"_ _4\"></span>ativ<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>sono valutati al prezzo dell\u2019operazione.<span class=\"_ _2a\"> </span>Il Gruppo <span class=\"_ _4\"></span>opera <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>monitoraggio <span class=\"_ _4\"></span>delle singole <span class=\"_ _4\"></span>partite <span class=\"_ _4\"></span>di credit<span class=\"_ _4\"></span>o, <span class=\"_ _4\"></span>identificando quelle <span class=\"_ _4\"></span>maggiormente a <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ha adeguato <span class=\"_ _4\"></span>ad<span class=\"_ _2a\"> </span>ogni data di riferimento il valore delle perdite attese rilevan<span class=\"_ _1\"></span>dolo opportunamente nel Fondo svalutazione crediti. Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _5\"></span>iscrive <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>svalutazio<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>per <span class=\"_ _5\"></span>perdite <span class=\"_ _4\"></span>attese <span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>credit <span class=\"_ _5\"></span>loss <span class=\"_ _4\"></span>\u2018ECL\u2019) <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>tutte <span class=\"_ _4\"></span>le <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>rapprese<span class=\"_ _5\"></span><span class=\"ff1\">ntate<span class=\"_ _2a\"> </span></span>da <span class=\"_ _11\"> </span>strumenti <span class=\"_ _11\"></span>di <span class=\"_ _11\"> </span>debito <span class=\"_ _11\"> </span>non <span class=\"_ _11\"> </span>detenuti <span class=\"_ _b\"></span>a<span class=\"_ _4\"></span>l <span class=\"_ _11\"> </span>fair <span class=\"_ _11\"> </span>value <span class=\"_ _11\"> </span>rilevato <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>conto <span class=\"_ _11\"> </span>economico. <span class=\"_ _11\"> </span>Le <span class=\"_ _11\"> </span>ECL <span class=\"_ _11\"> </span>si <span class=\"_ _11\"> </span>basano <span class=\"_ _11\"> </span>sulla <span class=\"_ _11\"> </span>differenza <span class=\"_ _11\"> </span>tra <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>flussi<span class=\"_ _2a\"> </span>finanziari contrattuali dovuti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>conformit\u00e0 <span class=\"_ _4\"></span>al contratto <span class=\"_ _4\"></span>e tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>flussi finanziari c<span class=\"_ _4\"></span>he il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>si aspetta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>ricevere, s<span class=\"_ _5\"></span>contati a<span class=\"_ _4\"></span>d<span class=\"_ _2a\"> </span>una ap<span class=\"_ _4\"></span>prossimazione del <span class=\"_ _5\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse <span class=\"_ _4\"></span>effettivo <span class=\"_ _4\"></span>originario. <span class=\"_ _5\"></span>I <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>attesi <span class=\"_ _4\"></span>includeranno <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>lussi <span class=\"_ _4\"></span>finanzia<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>derivanti<span class=\"_ _2a\"> </span>dalla  escussione <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>garanzie <span class=\"_ _a\"> </span>reali <span class=\"_ _a\"> </span>detenute <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>altre  g<span class=\"_ _4\"></span>aranzie <span class=\"_ _a\"> </span>sul  c<span class=\"_ _4\"></span>redito  c<span class=\"_ _4\"></span>he  sono <span class=\"_ _12\"> </span>parte  integrante <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>condizioni<span class=\"_ _2a\"> </span>contrattuali.<span class=\"_ _2a\"> </span>Le <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>attese <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rilevat<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>due <span class=\"_ _b\"></span>fasi. <span class=\"_ _b\"></span> <span class=\"_ _11\"></span>Relativamente <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>esposizioni <span class=\"_ _b\"></span>creditizie <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>quali <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>vi <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>stato <span class=\"_ _b\"></span>u<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>aumento<span class=\"_ _2a\"> </span>significativo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>ris<span class=\"_ _4\"></span>chio <span class=\"_ _f\"></span>di cr<span class=\"_ _1\"></span>edito dalla<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _f\"></span>bisog<span class=\"_ _4\"></span>na <span class=\"_ _f\"></span>rilevare le <span class=\"_ _f\"></span>perdite <span class=\"_ _f\"></span>su <span class=\"_ _1\"></span>crediti <span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>he <span class=\"_ _f\"></span>derivano <span class=\"_ _1\"></span>dalla <span class=\"_ _f\"></span>st<span class=\"_ _4\"></span>ima di <span class=\"_ _f\"></span>eventi<span class=\"_ _2a\"> </span>di <span class=\"_ _5\"></span>default <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>so<span class=\"_ _4\"></span>no <span class=\"_ _5\"></span>possibi<span class=\"_ _4\"></span>li <span class=\"_ _5\"></span>entro <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>successivi <span class=\"_ _5\"></span>12 <span class=\"_ _5\"></span>mesi<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>(12<span class=\"_ _4\"></span>-month <span class=\"_ _5\"></span>ECL). <span class=\"_ _b\"></span>Per <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>esposizioni <span class=\"_ _b\"></span>creditizie <span class=\"_ _5\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _5\"></span>quali <span class=\"_ _5\"></span>vi <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _5\"></span>stato <span class=\"_ _b\"></span>un<span class=\"_ _2a\"> </span>significativo <span class=\"_ _b\"></span>aumento <span class=\"_ _b\"></span>del <span class=\"_ _11\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>credito <span class=\"_ _b\"></span>dalla <span class=\"_ _b\"></span>rilevazione <span class=\"_ _11\"></span>iniziale, <span class=\"_ _b\"></span>bisogna <span class=\"_ _b\"></span>r<span class=\"_ _4\"></span>ilevare <span class=\"_ _b\"></span>integralmente <span class=\"_ _b\"></span>le <span class=\"_ _11\"> </span>perdite <span class=\"_ _b\"></span>attese <span class=\"_ _11\"></span>che<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span><span class=\"ls21\">si<span class=\"_ _2a\"> </span></span>riferiscono <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>r<span class=\"ff6\">esidua <span class=\"_ _4\"></span>durata <span class=\"_ _5\"></span>dell'esposiz<span class=\"_ _1\"></span>ione, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>prescindere <span class=\"_ _4\"></span>dal <span class=\"_ _5\"></span>momento in <span class=\"_ _4\"></span>cui <span class=\"_ _5\"></span>l\u2019evento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>default <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>prevede <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>si v<span class=\"_ _4\"></span>erifichi<span class=\"_ _2a\"> </span></span>(\u2018\u2019Lifetime ECL\u2019\u2019).<span class=\"_ _2a\"> </span>Per i <span class=\"_ _f\"></span>crediti commerciali e <span class=\"_ _f\"></span>le attivit\u00e0 derivant<span class=\"_ _1\"></span>i da <span class=\"_ _f\"></span>contratto, il Gruppo <span class=\"_ _1\"></span>applica un<span class=\"_ _1\"></span> approccio <span class=\"_ _1\"></span>semplificato nel<span class=\"_ _1\"></span> calcolo <span class=\"_ _1\"></span>delle perdite<span class=\"_ _2a\"> </span>attese. Pertanto, <span class=\"_ _f\"></span>il<span class=\"_ _4\"></span> Gruppo non monit<span class=\"_ _1\"></span>ora le var<span class=\"_ _1\"></span>iazioni del rischio di cr<span class=\"_ _1\"></span>edito, ma rileva <span class=\"_ _1\"></span>integralmente la perdita at<span class=\"_ _1\"></span>tesa a ogni data<span class=\"_ _2a\"> </span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>G<span class=\"_ _4\"></span>ruppo <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>definito <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>sistema <span class=\"_ _4\"></span>matriciale <span class=\"_ _5\"></span>basato <span class=\"_ _4\"></span>sulle <span class=\"_ _4\"></span>informazioni <span class=\"_ _4\"></span>storiche, <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>iviste <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>considerare <span class=\"_ _4\"></span>eleme<span class=\"_ _5\"></span>nti<span class=\"_ _2a\"> </span>prospettici  con <span class=\"_ _12\"> </span>riferimento <span class=\"_ _a\"> </span>alle <span class=\"_ _a\"> </span>specifiche <span class=\"_ _a\"> </span>ti<span class=\"_ _4\"></span>pologie <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>debitori <span class=\"_ _a\"> </span>e <span class=\"_ _12\"> </span>del <span class=\"_ _a\"> </span>loro <span class=\"_ _a\"> </span>ambiente <span class=\"_ _a\"> </span>economico,<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>strumento <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>l<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>determinazione delle perdite attese.<span class=\"_ _2a\"> </span>6<span class=\"ls44\">.1</span>2.   Alt<span class=\"_ _4\"></span>re attivit\u00e0 non corr<span class=\"_ _4\"></span>enti e correnti La voce comprende i credit<span class=\"_ _1\"></span>i non riconducibil<span class=\"_ _1\"></span>i alle altre voci dell\u2019attivo dello sta<span class=\"_ _1\"></span>to patrimoniale. Dette voci sono iscr<span class=\"_ _1\"></span>itte <span class=\"ff1\">al valore<span class=\"_ _2a\"> </span></span>nominale o <span class=\"_ _5\"></span>al v<span class=\"_ _4\"></span>alore <span class=\"_ _4\"></span>recuperabile <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>minore <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _5\"></span>di v<span class=\"_ _4\"></span>alutazioni circa <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>loro <span class=\"_ _5\"></span>esigibilit\u00e0 fut<span class=\"_ _4\"></span>ura. <span class=\"_ _4\"></span>Tale <span class=\"_ _4\"></span>voce <span class=\"_ _5\"></span>accoglie, <span class=\"_ _5\"></span>inoltr<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>ratei e i risconti attivi per i quali non \u00e8 stata p<span class=\"_ _1\"></span>ossibile la riconduzione a rettifica delle rispettive attivit\u00e0 cui si riferi<span class=\"_ _4\"></span>scono. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "11<span class=\"_ _2a\"> </span>6<span class=\"ls44\">.1</span>4.   Ric<span class=\"_ _4\"></span>avi e costi<span class=\"_ _2a\"> </span>I <span class=\"_ _4\"></span>ricavi <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>prestazioni <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>servizi <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>riconosciuti <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>momento <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>trasferimento <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>controllo <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>beni <span class=\"_ _5\"></span>o <span class=\"_ _4\"></span>servizi <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>clienti<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ad <span class=\"_ _5\"></span>un<span class=\"_ _2a\"> </span>importo <span class=\"_ _f\"></span>che r<span class=\"_ _1\"></span>iflette <span class=\"_ _f\"></span>il corrispettivo <span class=\"_ _f\"></span>che ci <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>aspetta <span class=\"_ _1\"></span>di r<span class=\"_ _1\"></span>icevere <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>cambio <span class=\"_ _1\"></span>di t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"></span>prodotti o <span class=\"_ _f\"></span>servizi. Per<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>raggiu<span class=\"_ _4\"></span>ngere <span class=\"_ _f\"></span>qu<span class=\"_ _4\"></span>esto scopo,<span class=\"_ _2a\"> </span>il modello di rilevazione dei ricavi definisce un processo in cinque <span class=\"ffb\">step</span>:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">identificazione del contratto con il cliente; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">identificazione della prestazione; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">determinazione dei corrispettivi;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>allocazione del corrispettivo correlato all\u2019esecuzione della prestazione;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>riconoscimento dei ricavi legati all\u2019esecuzione della prestazione.<span class=\"_ _2a\"> </span>Il Gruppo rileva i propri ricavi sulla base dei contratti e delle modalit\u00e0 di seguito indicate: \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti <span class=\"_ _f\"></span>di accelerazione<span class=\"fs6\"> <span class=\"_ _f\"></span><span class=\"ff6 fs0\">\u2013<span class=\"ff1\"> hanno dura<span class=\"_ _1\"></span>ta limi<span class=\"_ _1\"></span>tata <span class=\"_ _f\"></span>e corrispettivo predeterminato <span class=\"_ _f\"></span>in relazione <span class=\"_ _f\"></span>al<span class=\"_ _4\"></span> ser<span class=\"_ _1\"></span>vizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accelerazione n<span class=\"_ _1\"></span>ei<span class=\"_ _2a\"> </span></span></span></span></span>confronti de<span class=\"_ _4\"></span>lla <span class=\"_ _4\"></span>startup. <span class=\"_ _5\"></span>La <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>ric<span class=\"_ _4\"></span>avo <span class=\"_ _4\"></span>avviene <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>maniera <span class=\"_ _4\"></span>line<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>completamento <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>servizi <span class=\"_ _5\"></span>durant<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>Programmi <span class=\"_ _f\"></span>di Acceler<span class=\"_ _1\"></span>azione<span class=\"ff6\">, <span class=\"_ _f\"></span>no<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>implicando un <span class=\"_ _f\"></span>elemento <span class=\"_ _f\"></span>di stima <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>meri<span class=\"_ _4\"></span>to <span class=\"_ _f\"></span>all\u2019es<span class=\"_ _4\"></span>ecuzione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>se<span class=\"_ _4\"></span>rvizio <span class=\"_ _f\"></span>che avviene<span class=\"_ _2a\"> </span></span>in <span class=\"_ _11\"> </span>maniera  continuativa <span class=\"_ _11\"> </span>lungo  l\u2019arco  t<span class=\"_ _1\"></span>emporale <span class=\"_ _e\"> </span>prefissato. <span class=\"_ _e\"> </span>Tali <span class=\"_ _e\"> </span>servizi  n<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>revedono  r<span class=\"_ _1\"></span>innovo,  sconti, <span class=\"_ _11\"> </span>abbuoni  pertanto <span class=\"_ _11\"> </span>la<span class=\"_ _2a\"> </span>ri<span class=\"ff6 ls1\">levazione avviene limitatamente al corrispettivo pattuito lungo l\u2019arco temporale previsto;<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti <span class=\"_ _a\"> </span>di <span class=\"_ _12\"> </span>co-working <span class=\"_ _a\"> </span></span>\u2013<span class=\"ff1\"> <span class=\"_ _12\"> </span>gli <span class=\"_ _12\"> </span>accordi <span class=\"_ _a\"> </span>tra <span class=\"_ _12\"> </span>le <span class=\"_ _a\"> </span>parti <span class=\"_ _12\"> </span>possono <span class=\"_ _a\"> </span>essere <span class=\"_ _12\"> </span>di <span class=\"_ _a\"> </span>v<span class=\"_ _4\"></span>aria <span class=\"_ _a\"> </span>durata, <span class=\"_ _12\"> </span>con <span class=\"_ _a\"> </span>t<span class=\"_ _4\"></span>acito <span class=\"_ _a\"> </span>rinnovo <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>corrispettivo<span class=\"_ _2a\"> </span></span>predeterminato. <span class=\"_ _f\"></span>Il <span class=\"_ _f\"></span>Ricavo <span class=\"_ _f\"></span>viene ril<span class=\"_ _1\"></span>evato <span class=\"_ _f\"></span>linearmente <span class=\"_ _f\"></span>lungo <span class=\"_ _1\"></span>la <span class=\"_ _f\"></span>durata <span class=\"_ _f\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _f\"></span>senza <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>necessit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>ef<span class=\"_ _4\"></span>fettuare <span class=\"_ _f\"></span>stime <span class=\"_ _f\"></span>in merito<span class=\"_ _2a\"> </span>alla<span class=\"ls1\"> <span class=\"ff6\">distribuzione dell\u2019obbligazione di fare che \u00e8 costante lungo l\u2019arco temporale del contratto;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti per servizi di <span class=\"_ _4\"></span>Innovation &amp; Corporate Ve<span class=\"_ _4\"></span>nturing e Sponsorizzazione<span class=\"_ _4\"></span></span>\u2013<span class=\"ff1\"> <span class=\"_ _4\"></span>sono accordi tr<span class=\"_ _4\"></span>a le parti per <span class=\"_ _4\"></span>la prestazione di<span class=\"_ _2a\"> </span></span>servizi  con<span class=\"_ _1\"></span>  compensi  p<span class=\"_ _1\"></span>redeterminati,  l<span class=\"_ _1\"></span>a  maggior <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>arte  dei <span class=\"_ _11\"> </span>q<span class=\"_ _4\"></span>uali  p<span class=\"_ _1\"></span>revede  l\u2019indicazione <span class=\"_ _11\"> </span>delle<span class=\"_ _4\"></span>  tempistiche <span class=\"_ _11\"> </span>di  erogazione  del<span class=\"_ _2a\"> </span>serviz<span class=\"ff6\">io. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>rilevazione <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>ricavo <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>connessa <span class=\"_ _5\"></span>all\u2019effettivo <span class=\"_ _5\"></span>ade<span class=\"_ _4\"></span>mpimento <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>servizi <span class=\"_ _5\"></span>secondo <span class=\"_ _b\"></span>le <span class=\"_ _5\"></span>modalit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>tempi <span class=\"_ _5\"></span>previsti <span class=\"_ _5\"></span>nei<span class=\"_ _2a\"> </span></span>contratti. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>valutazione <span class=\"_ _5\"></span>degli <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>mpatti <span class=\"_ _5\"></span>contabili <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>og<span class=\"_ _4\"></span>nuno <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>questi <span class=\"_ _5\"></span>contratti <span class=\"_ _5\"></span>viene <span class=\"_ _4\"></span>eff<span class=\"_ _4\"></span>ettuata <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>volta <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>volta <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>base<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>lle<span class=\"_ _2a\"> </span>sp<span class=\"ls1\">ecifiche <span class=\"_ _b\"></span>condizioni <span class=\"_ _b\"></span>con<span class=\"_ _4\"></span>trattuali <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _11\"> </span>obbligazioni <span class=\"_ _b\"></span>di <span class=\"_ _11\"></span>fare <span class=\"_ _b\"></span>pattuite. <span class=\"_ _b\"></span>Di <span class=\"_ _11\"> </span>fatto <span class=\"_ _b\"></span>nella <span class=\"_ _11\"></span>maggioranza <span class=\"_ _b\"></span>dei <span class=\"_ _11\"></span>casi <span class=\"_ _b\"></span>tali <span class=\"_ _11\"> </span>prestazioni <span class=\"_ _e\"> </span>si<span class=\"_ _2a\"> </span></span>esauriscono i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>singolo <span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>rvizio <span class=\"_ _4\"></span>(es. <span class=\"_ _4\"></span>organizzazione <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _4\"></span>evento), <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>l\u2019<span class=\"_ _4\"></span>attribuzione <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>ricavi <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>puntuale, <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>s<span class=\"_ _5\"></span><span class=\"ff1\">ervizio<span class=\"_ _2a\"> </span></span>limitato nel tempo la cui attribuzione in contabilit\u00e0 \u00e8 lineare.<span class=\"_ _2a\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>rileva <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ric<span class=\"_ _4\"></span>avi <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>(o <span class=\"_ _5\"></span>man mano <span class=\"_ _4\"></span>che) <span class=\"_ _5\"></span>ciascuna obbl<span class=\"_ _4\"></span>igazione di <span class=\"_ _5\"></span>fare <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>soddisfatta <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>trasferimento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>trollo<span class=\"_ _2a\"> </span>sul servizio contrattualizzato con il cliente.<span class=\"_ _2a\"> </span>I <span class=\"_ _f\"></span>costi sono <span class=\"_ _f\"></span>iscri<span class=\"_ _4\"></span>tti <span class=\"_ _f\"></span>con<span class=\"_ _4\"></span>tabilmente nel <span class=\"_ _f\"></span>momento in <span class=\"_ _f\"></span>cui sono <span class=\"_ _f\"></span>sostenuti. I <span class=\"_ _f\"></span>costi ed <span class=\"_ _f\"></span>i ricavi, <span class=\"_ _f\"></span>diretta<span class=\"_ _4\"></span>mente <span class=\"_ _f\"></span>riconducibili agli <span class=\"_ _1\"></span>strume<span class=\"_ _4\"></span>nti<span class=\"_ _2a\"> </span>finanziari <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>costo ammortiz<span class=\"_ _1\"></span>zato <span class=\"_ _f\"></span>e <span class=\"_ _1\"></span>determinabili <span class=\"_ _f\"></span>sin <span class=\"_ _f\"></span>dall\u2019origine <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ndipendentemente <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>li<span class=\"_ _4\"></span>q<span class=\"ff1\">uida<span class=\"_ _4\"></span>ti,<span class=\"_ _2a\"> </span></span>affluiscono a conto economico mediante applicazione del tasso di interesse effettivo. Le eventuali perdite di valore sono iscritt<span class=\"_ _1\"></span>e a conto economico nell\u2019esercizio in cui sono rilevate.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "11<span class=\"_ _2a\"> </span>6<span class=\"ls44\">.1</span>4.   Ric<span class=\"_ _4\"></span>avi e costi<span class=\"_ _2a\"> </span>I <span class=\"_ _4\"></span>ricavi <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>prestazioni <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>servizi <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>riconosciuti <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>momento <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>trasferimento <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>controllo <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>beni <span class=\"_ _5\"></span>o <span class=\"_ _4\"></span>servizi <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>clienti<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ad <span class=\"_ _5\"></span>un<span class=\"_ _2a\"> </span>importo <span class=\"_ _f\"></span>che r<span class=\"_ _1\"></span>iflette <span class=\"_ _f\"></span>il corrispettivo <span class=\"_ _f\"></span>che ci <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>aspetta <span class=\"_ _1\"></span>di r<span class=\"_ _1\"></span>icevere <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>cambio <span class=\"_ _1\"></span>di t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"></span>prodotti o <span class=\"_ _f\"></span>servizi. Per<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>raggiu<span class=\"_ _4\"></span>ngere <span class=\"_ _f\"></span>qu<span class=\"_ _4\"></span>esto scopo,<span class=\"_ _2a\"> </span>il modello di rilevazione dei ricavi definisce un processo in cinque <span class=\"ffb\">step</span>:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">identificazione del contratto con il cliente; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">identificazione della prestazione; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">determinazione dei corrispettivi;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>allocazione del corrispettivo correlato all\u2019esecuzione della prestazione;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span></span>riconoscimento dei ricavi legati all\u2019esecuzione della prestazione.<span class=\"_ _2a\"> </span>Il Gruppo rileva i propri ricavi sulla base dei contratti e delle modalit\u00e0 di seguito indicate: \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti <span class=\"_ _f\"></span>di accelerazione<span class=\"fs6\"> <span class=\"_ _f\"></span><span class=\"ff6 fs0\">\u2013<span class=\"ff1\"> hanno dura<span class=\"_ _1\"></span>ta limi<span class=\"_ _1\"></span>tata <span class=\"_ _f\"></span>e corrispettivo predeterminato <span class=\"_ _f\"></span>in relazione <span class=\"_ _f\"></span>al<span class=\"_ _4\"></span> ser<span class=\"_ _1\"></span>vizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accelerazione n<span class=\"_ _1\"></span>ei<span class=\"_ _2a\"> </span></span></span></span></span>confronti de<span class=\"_ _4\"></span>lla <span class=\"_ _4\"></span>startup. <span class=\"_ _5\"></span>La <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>ric<span class=\"_ _4\"></span>avo <span class=\"_ _4\"></span>avviene <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>maniera <span class=\"_ _4\"></span>line<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>completamento <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>servizi <span class=\"_ _5\"></span>durant<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>Programmi <span class=\"_ _f\"></span>di Acceler<span class=\"_ _1\"></span>azione<span class=\"ff6\">, <span class=\"_ _f\"></span>no<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>implicando un <span class=\"_ _f\"></span>elemento <span class=\"_ _f\"></span>di stima <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>meri<span class=\"_ _4\"></span>to <span class=\"_ _f\"></span>all\u2019es<span class=\"_ _4\"></span>ecuzione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>se<span class=\"_ _4\"></span>rvizio <span class=\"_ _f\"></span>che avviene<span class=\"_ _2a\"> </span></span>in <span class=\"_ _11\"> </span>maniera  continuativa <span class=\"_ _11\"> </span>lungo  l\u2019arco  t<span class=\"_ _1\"></span>emporale <span class=\"_ _e\"> </span>prefissato. <span class=\"_ _e\"> </span>Tali <span class=\"_ _e\"> </span>servizi  n<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>revedono  r<span class=\"_ _1\"></span>innovo,  sconti, <span class=\"_ _11\"> </span>abbuoni  pertanto <span class=\"_ _11\"> </span>la<span class=\"_ _2a\"> </span>ri<span class=\"ff6 ls1\">levazione avviene limitatamente al corrispettivo pattuito lungo l\u2019arco temporale previsto;<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti <span class=\"_ _a\"> </span>di <span class=\"_ _12\"> </span>co-working <span class=\"_ _a\"> </span></span>\u2013<span class=\"ff1\"> <span class=\"_ _12\"> </span>gli <span class=\"_ _12\"> </span>accordi <span class=\"_ _a\"> </span>tra <span class=\"_ _12\"> </span>le <span class=\"_ _a\"> </span>parti <span class=\"_ _12\"> </span>possono <span class=\"_ _a\"> </span>essere <span class=\"_ _12\"> </span>di <span class=\"_ _a\"> </span>v<span class=\"_ _4\"></span>aria <span class=\"_ _a\"> </span>durata, <span class=\"_ _12\"> </span>con <span class=\"_ _a\"> </span>t<span class=\"_ _4\"></span>acito <span class=\"_ _a\"> </span>rinnovo <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>corrispettivo<span class=\"_ _2a\"> </span></span>predeterminato. <span class=\"_ _f\"></span>Il <span class=\"_ _f\"></span>Ricavo <span class=\"_ _f\"></span>viene ril<span class=\"_ _1\"></span>evato <span class=\"_ _f\"></span>linearmente <span class=\"_ _f\"></span>lungo <span class=\"_ _1\"></span>la <span class=\"_ _f\"></span>durata <span class=\"_ _f\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _f\"></span>senza <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>necessit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>ef<span class=\"_ _4\"></span>fettuare <span class=\"_ _f\"></span>stime <span class=\"_ _f\"></span>in merito<span class=\"_ _2a\"> </span>alla<span class=\"ls1\"> <span class=\"ff6\">distribuzione dell\u2019obbligazione di fare che \u00e8 costante lungo l\u2019arco temporale del contratto;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>C<span class=\"_ _4\"></span>ontratti per servizi di <span class=\"_ _4\"></span>Innovation &amp; Corporate Ve<span class=\"_ _4\"></span>nturing e Sponsorizzazione<span class=\"_ _4\"></span></span>\u2013<span class=\"ff1\"> <span class=\"_ _4\"></span>sono accordi tr<span class=\"_ _4\"></span>a le parti per <span class=\"_ _4\"></span>la prestazione di<span class=\"_ _2a\"> </span></span>servizi  con<span class=\"_ _1\"></span>  compensi  p<span class=\"_ _1\"></span>redeterminati,  l<span class=\"_ _1\"></span>a  maggior <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>arte  dei <span class=\"_ _11\"> </span>q<span class=\"_ _4\"></span>uali  p<span class=\"_ _1\"></span>revede  l\u2019indicazione <span class=\"_ _11\"> </span>delle<span class=\"_ _4\"></span>  tempistiche <span class=\"_ _11\"> </span>di  erogazione  del<span class=\"_ _2a\"> </span>serviz<span class=\"ff6\">io. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>rilevazione <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>ricavo <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>connessa <span class=\"_ _5\"></span>all\u2019effettivo <span class=\"_ _5\"></span>ade<span class=\"_ _4\"></span>mpimento <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>servizi <span class=\"_ _5\"></span>secondo <span class=\"_ _b\"></span>le <span class=\"_ _5\"></span>modalit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>tempi <span class=\"_ _5\"></span>previsti <span class=\"_ _5\"></span>nei<span class=\"_ _2a\"> </span></span>contratti. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>valutazione <span class=\"_ _5\"></span>degli <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>mpatti <span class=\"_ _5\"></span>contabili <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>og<span class=\"_ _4\"></span>nuno <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>questi <span class=\"_ _5\"></span>contratti <span class=\"_ _5\"></span>viene <span class=\"_ _4\"></span>eff<span class=\"_ _4\"></span>ettuata <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>volta <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>volta <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>base<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>lle<span class=\"_ _2a\"> </span>sp<span class=\"ls1\">ecifiche <span class=\"_ _b\"></span>condizioni <span class=\"_ _b\"></span>con<span class=\"_ _4\"></span>trattuali <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _11\"> </span>obbligazioni <span class=\"_ _b\"></span>di <span class=\"_ _11\"></span>fare <span class=\"_ _b\"></span>pattuite. <span class=\"_ _b\"></span>Di <span class=\"_ _11\"> </span>fatto <span class=\"_ _b\"></span>nella <span class=\"_ _11\"></span>maggioranza <span class=\"_ _b\"></span>dei <span class=\"_ _11\"></span>casi <span class=\"_ _b\"></span>tali <span class=\"_ _11\"> </span>prestazioni <span class=\"_ _e\"> </span>si<span class=\"_ _2a\"> </span></span>esauriscono i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>singolo <span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>rvizio <span class=\"_ _4\"></span>(es. <span class=\"_ _4\"></span>organizzazione <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _4\"></span>evento), <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>l\u2019<span class=\"_ _4\"></span>attribuzione <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>ricavi <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _4\"></span>puntuale, <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>s<span class=\"_ _5\"></span><span class=\"ff1\">ervizio<span class=\"_ _2a\"> </span></span>limitato nel tempo la cui attribuzione in contabilit\u00e0 \u00e8 lineare.<span class=\"_ _2a\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>rileva <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ric<span class=\"_ _4\"></span>avi <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>(o <span class=\"_ _5\"></span>man mano <span class=\"_ _4\"></span>che) <span class=\"_ _5\"></span>ciascuna obbl<span class=\"_ _4\"></span>igazione di <span class=\"_ _5\"></span>fare <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>soddisfatta <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>trasferimento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>trollo<span class=\"_ _2a\"> </span>sul servizio contrattualizzato con il cliente.<span class=\"_ _2a\"> </span>I <span class=\"_ _f\"></span>costi sono <span class=\"_ _f\"></span>iscri<span class=\"_ _4\"></span>tti <span class=\"_ _f\"></span>con<span class=\"_ _4\"></span>tabilmente nel <span class=\"_ _f\"></span>momento in <span class=\"_ _f\"></span>cui sono <span class=\"_ _f\"></span>sostenuti. I <span class=\"_ _f\"></span>costi ed <span class=\"_ _f\"></span>i ricavi, <span class=\"_ _f\"></span>diretta<span class=\"_ _4\"></span>mente <span class=\"_ _f\"></span>riconducibili agli <span class=\"_ _1\"></span>strume<span class=\"_ _4\"></span>nti<span class=\"_ _2a\"> </span>finanziari <span class=\"_ _f\"></span>valutati <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>costo ammortiz<span class=\"_ _1\"></span>zato <span class=\"_ _f\"></span>e <span class=\"_ _1\"></span>determinabili <span class=\"_ _f\"></span>sin <span class=\"_ _f\"></span>dall\u2019origine <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ndipendentemente <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>vengono <span class=\"_ _f\"></span>li<span class=\"_ _4\"></span>q<span class=\"ff1\">uida<span class=\"_ _4\"></span>ti,<span class=\"_ _2a\"> </span></span>affluiscono a conto economico mediante applicazione del tasso di interesse effettivo. Le eventuali perdite di valore sono iscritt<span class=\"_ _1\"></span>e a conto economico nell\u2019esercizio in cui sono rilevate.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "6.9.    Disponibilit\u00e0 <span class=\"_ _4\"></span>liquide e mezzi equivale<span class=\"_ _4\"></span>nti Le <span class=\"_ _5\"></span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide <span class=\"_ _5\"></span>ed <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>mezzi <span class=\"_ _5\"></span>equivalenti <span class=\"_ _5\"></span>comprendono <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>denaro <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>assa, <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>depositi <span class=\"_ _5\"></span>a <span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>sta <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>gli <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>nvestimenti <span class=\"_ _5\"></span>finanzi<span class=\"_ _4\"></span>ari <span class=\"_ _5\"></span>a<span class=\"_ _2a\"> </span>breve termine ad alta <span class=\"_ _4\"></span>liquidit\u00e0 che sono <span class=\"_ _4\"></span>prontamente convertibili in valori di <span class=\"_ _4\"></span>cassa e che <span class=\"_ _4\"></span>sono soggetti ad <span class=\"_ _4\"></span>un irrilevante ri<span class=\"_ _5\"></span>schio<span class=\"_ _2a\"> </span>di  v<span class=\"_ _4\"></span>ariazione  di <span class=\"_ _a\"> </span>prezzo. <span class=\"_ _a\"> </span>Vengono <span class=\"_ _a\"> </span>valutati  al <span class=\"_ _12\"> </span>loro  valore <span class=\"_ _a\"> </span>nominale  t<span class=\"_ _4\"></span>utte <span class=\"_ _a\"> </span>le  disponibilit<span class=\"_ _4\"></span>\u00e0  li<span class=\"_ _4\"></span>quide  in <span class=\"_ _a\"> </span>conto <span class=\"_ _a\"> </span>corrente; <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>altre<span class=\"_ _2a\"> </span>disponibilit\u00e0 <span class=\"_ _f\"></span>liquide e <span class=\"_ _f\"></span>gli investimenti <span class=\"_ _f\"></span>finanziari a <span class=\"_ _f\"></span>breve termine <span class=\"_ _f\"></span>vengono valorizz<span class=\"_ _1\"></span>ati, a <span class=\"_ _f\"></span>seconda delle <span class=\"_ _f\"></span>disponibilit\u00e0 dei <span class=\"_ _f\"></span>dati, al <span class=\"_ _f\"></span>lor<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span>fair value<span class=\"ff1\"> <span class=\"ff6\">determinato come valore di mercato alla data di chiusura dell\u2019esercizio. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "6.<span class=\"ls13\">10</span>.    <span class=\"_ _4\"></span>Imposte sul reddito Le <span class=\"_ _f\"></span>imposte corr<span class=\"_ _1\"></span>enti <span class=\"_ _f\"></span>sono iscritte <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>determinate su<span class=\"_ _1\"></span>lla <span class=\"_ _f\"></span>base di <span class=\"_ _f\"></span>una <span class=\"_ _1\"></span>realistica <span class=\"_ _f\"></span>stima <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>reddito <span class=\"_ _f\"></span>imponibile <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>conformit\u00e0 alle <span class=\"_ _1\"></span>vigenti<span class=\"_ _2a\"> </span>normative <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>tenendo <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nto <span class=\"_ _4\"></span>delle <span class=\"_ _5\"></span>eventuali <span class=\"_ _4\"></span>esenzioni <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>pplicabili. <span class=\"_ _4\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _4\"></span>differite <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>determinate <span class=\"_ _5\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>lle<span class=\"_ _2a\"> </span>differenze <span class=\"_ _f\"></span>temporanee t<span class=\"_ _1\"></span>assabili <span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>deducibili tra <span class=\"_ _f\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _f\"></span>di attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>assivit\u00e0 <span class=\"_ _f\"></span>ed il <span class=\"_ _f\"></span>loro val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"></span>fiscale. Sono classificate<span class=\"_ _2a\"> </span>tra le attivit\u00e0 e le passivit\u00e0 non correnti. Le <span class=\"_ _4\"></span>imposte correnti <span class=\"_ _4\"></span>relative <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>elementi <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>direttamente <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevate <span class=\"_ _4\"></span>anch\u2019esse <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto <span class=\"_ _5\"></span><span class=\"ff1 lse\">e<span class=\"_ _2a\"> </span></span>non nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. Le imp<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>differite <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>calcolate applicando <span class=\"_ _f\"></span>il cosiddetto <span class=\"_ _f\"></span>\u201cli<span class=\"_ _4\"></span>ability meth<span class=\"_ _f\"></span>od\u201d alle differenze <span class=\"_ _f\"></span>temporanee alla <span class=\"_ _f\"></span>dat<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>bilan<span class=\"ff1\">cio tra<span class=\"_ _2a\"> </span></span>i <span class=\"_ _5\"></span>valori <span class=\"_ _5\"></span>fiscali <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>corrispondenti <span class=\"_ _5\"></span>valori <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>bilancio. <span class=\"_ _5\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _5\"></span>differite <span class=\"_ _5\"></span>passive <span class=\"_ _5\"></span>sono <span class=\"_ _11\"> </span>rilevate <span class=\"_ _5\"></span>su<span class=\"_ _2a\"> </span>tutte <span class=\"_ _5\"></span>le <span class=\"_ _b\"></span>differenze <span class=\"_ _5\"></span>temporanee<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>tassabili. <span class=\"_ _b\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _b\"></span>differite <span class=\"_ _b\"></span>attive <span class=\"_ _5\"></span>sono <span class=\"_ _b\"></span>rilevate <span class=\"_ _5\"></span>a <span class=\"_ _b\"></span>fronte <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>tutte <span class=\"_ _5\"></span>le <span class=\"_ _b\"></span>differenze <span class=\"_ _b\"></span>temporane<span class=\"_ _4\"></span><span class=\"lse\">e<span class=\"_ _2a\"> </span></span>deducibili, <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _5\"></span>e <span class=\"_ _11\"></span>delle <span class=\"_ _5\"></span>perdite <span class=\"_ _b\"></span>fiscali <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>utilizzate <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>riportabili <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>nuovo, <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>misura <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>probabile <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>saranno<span class=\"_ _2a\"> </span>disponibili <span class=\"_ _b\"></span>sufficienti <span class=\"_ _11\"> </span>imponibili <span class=\"_ _11\"> </span>fiscali <span class=\"_ _b\"></span>futuri, <span class=\"_ _11\"> </span>che <span class=\"_ _11\"></span>possano <span class=\"_ _b\"></span>consentire <span class=\"_ _11\"> </span>l\u2019utilizzo <span class=\"_ _11\"></span>delle <span class=\"_ _b\"></span>differenze <span class=\"_ _11\"> </span>temporanee <span class=\"_ _b\"></span>deducibili <span class=\"_ _11\"> </span>e<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _11\"> </span>dei<span class=\"_ _2a\"> </span></span>crediti e delle perdite fiscali r<span class=\"_ _1\"></span>iportati a nuovo. Il valore di carico delle impost<span class=\"_ _1\"></span>e differite attive viene riesaminato a ciascuna data<span class=\"_ _2a\"> </span>di <span class=\"_ _5\"></span>bilancio <span class=\"_ _b\"></span>e <span class=\"_ _5\"></span>ridotto <span class=\"_ _b\"></span>nella <span class=\"_ _5\"></span>misu<span class=\"_ _4\"></span>ra <span class=\"_ _5\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _5\"></span>non <span class=\"_ _b\"></span>sia <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _b\"></span>probabile <span class=\"_ _b\"></span>che <span class=\"_ _5\"></span>saranno <span class=\"_ _b\"></span>disponibili <span class=\"_ _5\"></span>in <span class=\"_ _b\"></span>futuro <span class=\"_ _b\"></span>sufficienti <span class=\"_ _5\"></span>imponibili <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>isc<span class=\"_ _4\"></span>ali <span class=\"_ _b\"></span>da<span class=\"_ _2a\"> </span>permettere in <span class=\"_ _4\"></span>tutto <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>in parte <span class=\"_ _4\"></span>l\u2019utilizzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>tale credito. <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Le <span class=\"_ _4\"></span>imposte differite <span class=\"_ _4\"></span>attive <span class=\"_ _4\"></span>non rilevat<span class=\"_ _4\"></span><span class=\"ff1\">e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>riesaminate ad <span class=\"_ _4\"></span>ogni <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di<span class=\"_ _2a\"> </span></span>bilancio <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sono <span class=\"_ _5\"></span>rilevate <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ui <span class=\"_ _4\"></span>diventa <span class=\"_ _5\"></span>probabile <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>redditi <span class=\"_ _4\"></span>fiscali <span class=\"_ _5\"></span>saranno <span class=\"_ _4\"></span>sufficienti <span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>consentire <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>recu<span class=\"_ _5\"></span>pero <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span>tali <span class=\"_ _5\"></span>imposte <span class=\"_ _5\"></span>differite <span class=\"_ _5\"></span>at<span class=\"_ _4\"></span>tive. <span class=\"_ _5\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _5\"></span>dif<span class=\"_ _4\"></span>ferite <span class=\"_ _5\"></span>relative <span class=\"_ _5\"></span>ad <span class=\"_ _b\"></span>elementi <span class=\"_ _5\"></span>rilevati <span class=\"_ _b\"></span>al <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span><span class=\"ff6\">fuori <span class=\"_ _b\"></span>del <span class=\"_ _5\"></span>conto <span class=\"_ _5\"></span>economico <span class=\"_ _5\"></span>sono<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>anch\u2019esse<span class=\"_ _2a\"> </span></span>rilevate al <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> fuori del cont<span class=\"_ _1\"></span>o economico e, <span class=\"_ _1\"></span>quindi, nel patrimonio net<span class=\"_ _1\"></span>to o nel con<span class=\"_ _1\"></span>to economico complessivo, coeren<span class=\"_ _1\"></span>temente con<span class=\"_ _2a\"> </span>l\u2019elemento cui si riferiscono.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "di <span class=\"_ _5\"></span>bilancio <span class=\"_ _b\"></span>e <span class=\"_ _5\"></span>ridotto <span class=\"_ _b\"></span>nella <span class=\"_ _5\"></span>misu<span class=\"_ _4\"></span>ra <span class=\"_ _5\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _5\"></span>non <span class=\"_ _b\"></span>sia <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _b\"></span>probabile <span class=\"_ _b\"></span>che <span class=\"_ _5\"></span>saranno <span class=\"_ _b\"></span>disponibili <span class=\"_ _5\"></span>in <span class=\"_ _b\"></span>futuro <span class=\"_ _b\"></span>sufficienti <span class=\"_ _5\"></span>imponibili <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>isc<span class=\"_ _4\"></span>ali <span class=\"_ _b\"></span>da<span class=\"_ _2a\"> </span>permettere in <span class=\"_ _4\"></span>tutto <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>in parte <span class=\"_ _4\"></span>l\u2019utilizzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>tale credito. <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Le <span class=\"_ _4\"></span>imposte differite <span class=\"_ _4\"></span>attive <span class=\"_ _4\"></span>non rilevat<span class=\"_ _4\"></span><span class=\"ff1\">e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>riesaminate ad <span class=\"_ _4\"></span>ogni <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di<span class=\"_ _2a\"> </span></span>bilancio <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sono <span class=\"_ _5\"></span>rilevate <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ui <span class=\"_ _4\"></span>diventa <span class=\"_ _5\"></span>probabile <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>redditi <span class=\"_ _4\"></span>fiscali <span class=\"_ _5\"></span>saranno <span class=\"_ _4\"></span>sufficienti <span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>consentire <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>recu<span class=\"_ _5\"></span>pero <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span>tali <span class=\"_ _5\"></span>imposte <span class=\"_ _5\"></span>differite <span class=\"_ _5\"></span>at<span class=\"_ _4\"></span>tive. <span class=\"_ _5\"></span>Le <span class=\"_ _5\"></span>imposte <span class=\"_ _5\"></span>dif<span class=\"_ _4\"></span>ferite <span class=\"_ _5\"></span>relative <span class=\"_ _5\"></span>ad <span class=\"_ _b\"></span>elementi <span class=\"_ _5\"></span>rilevati <span class=\"_ _b\"></span>al <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span><span class=\"ff6\">fuori <span class=\"_ _b\"></span>del <span class=\"_ _5\"></span>conto <span class=\"_ _5\"></span>economico <span class=\"_ _5\"></span>sono<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>anch\u2019esse<span class=\"_ _2a\"> </span></span>rilevate al <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> fuori del cont<span class=\"_ _1\"></span>o economico e, <span class=\"_ _1\"></span>quindi, nel patrimonio net<span class=\"_ _1\"></span>to o nel con<span class=\"_ _1\"></span>to economico complessivo, coeren<span class=\"_ _1\"></span>temente con<span class=\"_ _2a\"> </span>l\u2019elemento cui si riferiscono.<span class=\"_ _2a\"> </span>6<span class=\"ls44\">.1</span>1.   P<span class=\"_ _4\"></span>atrimonio netto Il valore comp<span class=\"_ _4\"></span>lessivo delle <span class=\"_ _4\"></span>azioni emesse <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>Capogruppo <span class=\"_ _4\"></span>\u00e8 i<span class=\"_ _4\"></span>nteramente classificato <span class=\"_ _4\"></span>nel patrimonio <span class=\"_ _4\"></span>netto, essendo <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>stesse<span class=\"_ _2a\"> </span>strumento rappresentativo di capitale. La <span class=\"_ _4\"></span>\u201cRiserva <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sov<span class=\"_ _4\"></span>rapprezzo <span class=\"_ _4\"></span>azioni\u201d <span class=\"_ _4\"></span>accoglie <span class=\"_ _5\"></span>l\u2019eccedenza <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>prezzo d\u2019<span class=\"_ _4\"></span>emissione <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>azioni <span class=\"_ _5\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>lo<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>nominale<span class=\"_ _5\"></span><span class=\"ff1\">, <span class=\"_ _4\"></span>al<span class=\"_ _2a\"> </span></span>netto delle spese sostenute in sede di aumento di capitale sociale.<span class=\"_ _2a\"> </span>La voce \u201cUtili <span class=\"_ _f\"></span>(perdite) portati <span class=\"_ _1\"></span>a nuovo\u201d <span class=\"_ _f\"></span>accoglie i risultati <span class=\"_ _f\"></span>accu<span class=\"_ _4\"></span>mulati <span class=\"_ _1\"></span>ed il <span class=\"_ _1\"></span>trasferimento da <span class=\"_ _1\"></span>altre riserve <span class=\"_ _f\"></span>del patrimonio<span class=\"ff1\"> netto nel<span class=\"_ _2a\"> </span></span>momento <span class=\"_ _b\"></span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>queste <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>liberano <span class=\"_ _b\"></span>da <span class=\"_ _11\"> </span>eventuali <span class=\"_ _11\"></span>vincoli <span class=\"_ _11\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>sottoposte. <span class=\"_ _b\"></span>Q<span class=\"_ _4\"></span>uesta <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>oce <span class=\"_ _11\"> </span>rileva <span class=\"_ _11\"></span>inoltre <span class=\"_ _b\"></span>l\u2019eventuale <span class=\"_ _11\"> </span>eff<span class=\"_ _4\"></span><span class=\"ff1\">ett<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span></span>cumulativo dei cambiamenti <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>principi contabili e/o <span class=\"_ _4\"></span>eventuali correzioni <span class=\"_ _4\"></span>di errori che<span class=\"_ _4\"></span> vengono <span class=\"_ _4\"></span>contabilizzati secondo <span class=\"_ _4\"></span>quant<span class=\"_ _4\"></span><span class=\"lsc\">o<span class=\"_ _2a\"> </span></span>previsto dallo IAS 8. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "6<span class=\"ls44\">.1</span>1.   P<span class=\"_ _4\"></span>atrimonio netto Il valore comp<span class=\"_ _4\"></span>lessivo delle <span class=\"_ _4\"></span>azioni emesse <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>Capogruppo <span class=\"_ _4\"></span>\u00e8 i<span class=\"_ _4\"></span>nteramente classificato <span class=\"_ _4\"></span>nel patrimonio <span class=\"_ _4\"></span>netto, essendo <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>stesse<span class=\"_ _2a\"> </span>strumento rappresentativo di capitale. La <span class=\"_ _4\"></span>\u201cRiserva <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sov<span class=\"_ _4\"></span>rapprezzo <span class=\"_ _4\"></span>azioni\u201d <span class=\"_ _4\"></span>accoglie <span class=\"_ _5\"></span>l\u2019eccedenza <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>prezzo d\u2019<span class=\"_ _4\"></span>emissione <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>azioni <span class=\"_ _5\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>lo<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>nominale<span class=\"_ _5\"></span><span class=\"ff1\">, <span class=\"_ _4\"></span>al<span class=\"_ _2a\"> </span></span>netto delle spese sostenute in sede di aumento di capitale sociale.<span class=\"_ _2a\"> </span>La voce \u201cUtili <span class=\"_ _f\"></span>(perdite) portati <span class=\"_ _1\"></span>a nuovo\u201d <span class=\"_ _f\"></span>accoglie i risultati <span class=\"_ _f\"></span>accu<span class=\"_ _4\"></span>mulati <span class=\"_ _1\"></span>ed il <span class=\"_ _1\"></span>trasferimento da <span class=\"_ _1\"></span>altre riserve <span class=\"_ _f\"></span>del patrimonio<span class=\"ff1\"> netto nel<span class=\"_ _2a\"> </span></span>momento <span class=\"_ _b\"></span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>queste <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>liberano <span class=\"_ _b\"></span>da <span class=\"_ _11\"> </span>eventuali <span class=\"_ _11\"></span>vincoli <span class=\"_ _11\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>sottoposte. <span class=\"_ _b\"></span>Q<span class=\"_ _4\"></span>uesta <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>oce <span class=\"_ _11\"> </span>rileva <span class=\"_ _11\"></span>inoltre <span class=\"_ _b\"></span>l\u2019eventuale <span class=\"_ _11\"> </span>eff<span class=\"_ _4\"></span><span class=\"ff1\">ett<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span></span>cumulativo dei cambiamenti <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>principi contabili e/o <span class=\"_ _4\"></span>eventuali correzioni <span class=\"_ _4\"></span>di errori che<span class=\"_ _4\"></span> vengono <span class=\"_ _4\"></span>contabilizzati secondo <span class=\"_ _4\"></span>quant<span class=\"_ _4\"></span><span class=\"lsc\">o<span class=\"_ _2a\"> </span></span>previsto dallo IAS 8. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "6<span class=\"ls44\">.1</span>3.   Altre pas<span class=\"_ _4\"></span>sivit\u00e0 non corr<span class=\"_ _4\"></span>enti e correnti La <span class=\"_ _f\"></span>voce comprende <span class=\"_ _f\"></span>voci <span class=\"_ _1\"></span>non <span class=\"_ _f\"></span>ric<span class=\"_ _4\"></span>onducibili <span class=\"_ _f\"></span>alle altre <span class=\"_ _f\"></span>voci <span class=\"_ _f\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _4\"></span>assivo dell<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>st<span class=\"_ _4\"></span>ato <span class=\"_ _f\"></span>patrimoniale, in <span class=\"_ _f\"></span>particolare p<span class=\"_ _1\"></span>rincipalmente debiti<span class=\"_ _2a\"> </span>di <span class=\"_ _5\"></span>natura <span class=\"_ _5\"></span>commerciale, <span class=\"_ _5\"></span>quali <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>debiti <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>erso <span class=\"_ _5\"></span>fornitori <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>ritenute <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>versare, <span class=\"_ _5\"></span>nonch\u00e9 <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>ratei <span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>risconti <span class=\"_ _5\"></span>passivi <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>riconduci<span class=\"_ _4\"></span>bili <span class=\"_ _5\"></span>a<span class=\"_ _2a\"> </span>diretta rettifica di altre voci del passivo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "6<span class=\"ls44\">.1</span>5.   Benefici per <span class=\"_ _4\"></span>i dipendenti I <span class=\"_ _f\"></span>benefici <span class=\"_ _1\"></span>successivi <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>ra<span class=\"_ _4\"></span>pporto di <span class=\"_ _f\"></span>lavoro <span class=\"_ _f\"></span>possono <span class=\"_ _f\"></span>configurarsi <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>div<span class=\"_ _4\"></span>ersi <span class=\"_ _f\"></span>schemi <span class=\"_ _f\"></span>pe<span class=\"_ _4\"></span>nsionistici <span class=\"_ _f\"></span>(o int<span class=\"_ _1\"></span>egrativi) <span class=\"_ _f\"></span>che nel<span class=\"_ _1\"></span>l\u2019amb<span class=\"ff1\">ito degli<span class=\"_ _2a\"> </span></span>IFRS son<span class=\"_ _1\"></span>o fat<span class=\"_ _1\"></span>ti <span class=\"_ _f\"></span>rientrare nelle <span class=\"_ _f\"></span>seguenti macr<span class=\"_ _1\"></span>o-<span class=\"ff6\">tipologie: (i) <span class=\"_ _f\"></span>Piani a <span class=\"_ _f\"></span>contribuzione definita <span class=\"_ _f\"></span>in cui <span class=\"_ _f\"></span>l\u2019impresa paga<span class=\"_ _f\"></span> dei co<span class=\"ff1\">ntributi <span class=\"_ _f\"></span>fissi<span class=\"_ _2a\"> </span></span></span>a <span class=\"_ _b\"></span>un\u2019entit\u00e0 <span class=\"_ _b\"></span>distinta <span class=\"_ _b\"></span>(es. <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>fon<span class=\"_ _4\"></span>do) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>avr\u00e0 <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>obblig<span class=\"_ _4\"></span>azione <span class=\"_ _b\"></span>legale <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>implicita <span class=\"_ _b\"></span>a <span class=\"_ _11\"> </span>pagare <span class=\"_ _5\"></span>ul<span class=\"_ _4\"></span>teriori <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>ntributi <span class=\"_ _b\"></span>qualora <span class=\"_ _b\"></span>l\u2019en<span class=\"_ _5\"></span><span class=\"ff1\">tit\u00e0<span class=\"_ _2a\"> </span></span>deputata <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>disponga <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>sufficienti <span class=\"_ _b\"></span>a <span class=\"_ _5\"></span>pagare <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>benefici <span class=\"_ _b\"></span>in <span class=\"_ _5\"></span>relazione <span class=\"_ _5\"></span>alla <span class=\"_ _b\"></span>prestazione <span class=\"_ _5\"></span>resa <span class=\"_ _5\"></span>durante <span class=\"_ _b\"></span>l\u2019<span class=\"_ _4\"></span><span class=\"ff1\">attivit\u00e0 <span class=\"_ _5\"></span>l<span class=\"_ _4\"></span>avorativa<span class=\"_ _2a\"> </span></span>nell\u2019impresa. L\u2019impresa rileva contabilmente i con<span class=\"_ _1\"></span>tributi al piano solo quando i dipendenti abbiano prestato la propria attiv<span class=\"ff1\">it\u00e0 in<span class=\"_ _2a\"> </span></span>cambio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>quei <span class=\"_ _f\"></span>cont<span class=\"_ _4\"></span>ributi; <span class=\"_ _1\"></span>(ii) Pia<span class=\"_ _1\"></span>ni <span class=\"_ _f\"></span>a benefici <span class=\"_ _f\"></span>defini<span class=\"_ _4\"></span>ti <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>cui l\u2019impresa si <span class=\"_ _f\"></span>obbliga a<span class=\"_ _1\"></span> concedere <span class=\"_ _f\"></span>i bene<span class=\"ff1\">fici concordat<span class=\"_ _1\"></span>i per <span class=\"_ _f\"></span>i dipendenti<span class=\"_ _2a\"> </span></span>in servizio assumendo i <span class=\"_ _4\"></span>rischi attuariali e di <span class=\"_ _4\"></span>investimento relativi <span class=\"_ _4\"></span>al piano. Il costo di <span class=\"_ _4\"></span>tale piano non <span class=\"_ _4\"></span>\u00e8 quindi definito i<span class=\"_ _5\"></span>n funzione<span class=\"_ _2a\"> </span>dei <span class=\"_ _5\"></span>contributi <span class=\"_ _5\"></span>dov<span class=\"_ _4\"></span>uti <span class=\"_ _5\"></span>per <span class=\"_ _b\"></span>l\u2019esercizio, <span class=\"_ _b\"></span>ma <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>rideterminato <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>assunzion<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>demo<span class=\"_ _4\"></span><span class=\"ff1\">gr<span class=\"_ _4\"></span>afiche, <span class=\"_ _5\"></span>statistiche <span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>dinamiche<span class=\"_ _2a\"> </span></span>salariali. La metodologia applicata \u00e8 definita \u201cmetodo della proiezione unitaria del credito\u201d. Il Trattamento <span class=\"_ _f\"></span>di Fine Rapporto (TFR) rientra <span class=\"_ _1\"></span>nella definizione di t<span class=\"_ _1\"></span>ali piani pertanto \u00e8 valutato <span class=\"_ _f\"></span>a<span class=\"_ _4\"></span>lla data di <span class=\"_ _1\"></span>chiusura del bilancio <span class=\"_ _1\"></span>in<span class=\"_ _2a\"> </span>base alla metodologia attuariale prevista dallo IAS 19.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "6<span class=\"ls44\">.1</span>6.   Impair<span class=\"_ _4\"></span>ment delle attivit\u00e0 <span class=\"_ _4\"></span>non finanziarie<span class=\"_ _2a\"> </span>Il principio IAS <span class=\"_ _4\"></span>36, in <span class=\"_ _4\"></span>presenza di indicatori, eventi o <span class=\"_ _4\"></span>variazioni di <span class=\"_ _4\"></span>circostanze che facciano <span class=\"_ _4\"></span>presupporre l\u2019esistenza di <span class=\"_ _4\"></span>pe<span class=\"_ _4\"></span><span class=\"ff1\">rdite <span class=\"_ _4\"></span>di<span class=\"_ _2a\"> </span></span>valore, <span class=\"_ _4\"></span>prevede <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>ttoporre <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>procedura <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _5\"></span><span class=\"ffb\">impairment <span class=\"_ _4\"></span>test</span> <span class=\"_ _5\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _5\"></span>e <span class=\"_ _4\"></span>materiali, <span class=\"_ _4\"></span>al <span class=\"_ _5\"></span>fine di <span class=\"_ _5\"></span>assicurare <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>non<span class=\"_ _2a\"> </span>siano <span class=\"_ _b\"></span>isc<span class=\"_ _4\"></span>ritte <span class=\"_ _11\"></span>a <span class=\"_ _b\"></span>bilancio <span class=\"_ _11\"> </span>attivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _b\"></span>ad <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>superiore <span class=\"_ _11\"> </span>rispetto <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>quello <span class=\"_ _11\"></span>recuperabile. <span class=\"_ _b\"></span>Tale<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>test <span class=\"_ _b\"></span>viene<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>eseguito <span class=\"_ _b\"></span>almeno <span class=\"_ _11\"> </span>c<span class=\"_ _4\"></span>on<span class=\"_ _2a\"> </span>cadenza annuale per le Attivit\u00e0 e gli Avviamenti a vita utile indefinita.<span class=\"_ _2a\"> </span>L\u2019analisi della recuperabilit\u00e0 dei valori iscritti in Bilancio viene ottenuta attraverso il confronto tra il valore contabile<span class=\"ff1\"> alla data di<span class=\"_ _2a\"> </span></span>riferimento ed <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>maggiore <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a il<span class=\"_ _4\"></span> <span class=\"_ _4\"></span><span class=\"ffb\">fair <span class=\"_ _4\"></span>value<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span><span class=\"ff6\">al netto <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>(se <span class=\"_ _4\"></span>disponibile) <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>d\u2019uso. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>d\u2019uso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>bene<span class=\"_ _2a\"> </span></span>materiale <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>immateriale <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>iene <span class=\"_ _5\"></span>determinato <span class=\"_ _4\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>dei <span class=\"_ _4\"></span>flus<span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>finanziari <span class=\"_ _4\"></span>futuri <span class=\"_ _5\"></span>stimati, <span class=\"_ _4\"></span>atte<span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>dal <span class=\"_ _5\"></span>bene, <span class=\"_ _5\"></span>attualizzati <span class=\"_ _4\"></span>medi<span class=\"_ _5\"></span>ante<span class=\"_ _2a\"> </span>utilizzo di un tasso di <span class=\"_ _4\"></span>sconto al netto delle <span class=\"_ _4\"></span>imposte, che riflette la <span class=\"_ _4\"></span>valutazione corrente di mercato de<span class=\"_ _4\"></span>l v<span class=\"_ _4\"></span>alore attuale del denaro<span class=\"_ _2a\"> </span>e dei rischi correlati all\u2019attivit\u00e0 <span class=\"ff1\">del Gruppo.<span class=\"_ _2a\"> </span></span>Qualora <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>fosse <span class=\"_ _4\"></span>possibile <span class=\"_ _5\"></span>stimare per <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>singola <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _5\"></span>un <span class=\"_ _4\"></span>flusso <span class=\"_ _4\"></span>finanziario <span class=\"_ _4\"></span>autonomo, <span class=\"_ _5\"></span>viene individuata <span class=\"_ _5\"></span>l\u2019unit\u00e0 operat<span class=\"_ _5\"></span><span class=\"ff1\">iva<span class=\"_ _2a\"> </span></span>minima (<span class=\"_ _4\"></span><span class=\"ffb\">cash <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>nerating <span class=\"_ _5\"></span>unit</span>) alla <span class=\"_ _5\"></span>quale <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>bene <span class=\"_ _5\"></span>appartiene <span class=\"_ _4\"></span>ed <span class=\"_ _5\"></span>a <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _5\"></span>possibile <span class=\"_ _4\"></span>associare <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>uturi <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>cassa <span class=\"_ _4\"></span>oggettivamente<span class=\"_ _2a\"> </span>determinabili <span class=\"_ _b\"></span>ed <span class=\"_ _11\"> </span>indipendenti <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>quelli <span class=\"_ _b\"></span>generati <span class=\"_ _11\"> </span>da <span class=\"_ _11\"></span>altre <span class=\"_ _b\"></span>u<span class=\"_ _4\"></span>nit\u00e0 <span class=\"_ _11\"></span>operative. <span class=\"_ _b\"></span>L\u2019individuazione <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span><span class=\"ffb\">ca<span class=\"_ _4\"></span>sh <span class=\"_ _11\"> </span>generating <span class=\"_ _b\"></span>unit<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"></span>sta<span class=\"_ _f\"></span>ta<span class=\"_ _2a\"> </span></span></span>effettuata coerentemente con l\u2019architettura<span class=\"_ _1\"></span> organizzativa ed operativa propria <span class=\"ff1\">del G<span class=\"_ _4\"></span>ruppo.<span class=\"_ _2a\"> </span></span>Nel <span class=\"_ _4\"></span>caso <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>cui <span class=\"_ _4\"></span>dall\u2019<span class=\"_ _4\"></span>esecuzione <span class=\"_ _5\"></span>dell\u2019<span class=\"ffb\">impairment <span class=\"_ _5\"></span>test<span class=\"ff1\"> <span class=\"_ _5\"></span></span></span>si <span class=\"_ _4\"></span>evidenzi <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>perdita <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>n\u2019attivit\u00e0, <span class=\"_ _4\"></span>il<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>suo <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>contabile <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>iene<span class=\"_ _2a\"> </span>ridotto fino al valore recuperabile, tramite rilevaz<span class=\"_ _1\"></span>ione diretta a conto economico.<span class=\"_ _2a\"> </span>Quando <span class=\"_ _5\"></span>una <span class=\"_ _b\"></span>svalutazione <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>h<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _b\"></span>ragione <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>essere <span class=\"_ _b\"></span>mantenuta, <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _b\"></span>contabile <span class=\"_ _5\"></span>dell\u2019attiv<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _5\"></span>(o <span class=\"_ _b\"></span>della <span class=\"_ _5\"></span>unit\u00e0 <span class=\"_ _b\"></span>generatrice <span class=\"_ _b\"></span><span class=\"ff1\">di<span class=\"_ _2a\"> </span></span>flussi fina<span class=\"_ _1\"></span>nziari) ad eccezion<span class=\"_ _1\"></span>e dell\u2019avviamento, \u00e8 <span class=\"_ _f\"></span>incrementata al nuovo <span class=\"_ _1\"></span>valore derivante <span class=\"_ _f\"></span>dalla stima del <span class=\"_ _1\"></span>suo valore <span class=\"_ _f\"></span>recu<span class=\"_ _4\"></span>pera<span class=\"ff1\">bil<span class=\"_ _4\"></span>e,<span class=\"_ _2a\"> </span></span>ma <span class=\"_ _5\"></span>non <span class=\"_ _b\"></span>oltre <span class=\"_ _5\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>netto <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>carico <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>l\u2019attivit\u00e0 <span class=\"_ _b\"></span>avrebbe <span class=\"_ _5\"></span>avuto <span class=\"_ _b\"></span>se <span class=\"_ _5\"></span>non <span class=\"_ _b\"></span>fosse <span class=\"_ _b\"></span>stata <span class=\"_ _5\"></span>effettuata <span class=\"_ _5\"></span>la <span class=\"_ _b\"></span>svalutazione <span class=\"_ _b\"></span>per <span class=\"_ _5\"></span>perdita<span class=\"_ _5\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>valore. Il ripristino di valore \u00e8 imputato al conto economico immediatamente.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "6<span class=\"ls44\">.1</span>7.   C<span class=\"_ _4\"></span>ontributi pubblici Il <span class=\"_ _b\"></span>presente <span class=\"_ _b\"></span>Principio <span class=\"_ _b\"></span>dev<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>essere <span class=\"_ _11\"></span>applicato <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>contabilizzazione <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>l\u2019informativa <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>contributi <span class=\"_ _11\"></span>pubblici <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019informat<span class=\"_ _4\"></span><span class=\"ff1\">iv<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span></span>riguardante <span class=\"_ _b\"></span>gli <span class=\"_ _11\"> </span>altri <span class=\"_ _11\"> </span>tipi <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>assistenza <span class=\"_ _b\"></span>pubblica. <span class=\"_ _11\"> </span>Con <span class=\"_ _11\"> </span>il <span class=\"_ _11\"></span>termine <span class=\"_ _11\"></span>pubblico <span class=\"_ _b\"></span>si <span class=\"_ _11\"> </span>fa <span class=\"_ _11\"> </span>riferimento <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>governo, <span class=\"_ _b\"></span>a <span class=\"_ _11\"> </span>enti <span class=\"_ _11\"></span>governativi <span class=\"_ _b\"></span>e<span class=\"_ _5\"></span> <span class=\"_ _11\"> </span>a<span class=\"ls9\">d<span class=\"_ _2a\"> </span></span>analoghi enti <span class=\"_ _f\"></span>loc<span class=\"_ _4\"></span>ali, nazionali <span class=\"_ _1\"></span>o internazionali. I contribu<span class=\"_ _1\"></span>ti pubblici sono quelli <span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>he si <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>anifestano sotto forma di <span class=\"_ _f\"></span>trasfer<span class=\"_ _4\"></span>imen<span class=\"_ _4\"></span>ti di<span class=\"_ _2a\"> </span>risorse <span class=\"_ _f\"></span>a un\u2019impresa <span class=\"_ _f\"></span>a condizione <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>questa <span class=\"_ _1\"></span>abbia <span class=\"_ _f\"></span>ris<span class=\"_ _4\"></span>pettato, o <span class=\"_ _f\"></span>si impegni <span class=\"_ _f\"></span>a r<span class=\"_ _1\"></span>ispettare, cer<span class=\"_ _1\"></span>te condizion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>relative a<span class=\"_ _1\"></span>ll<span class=\"ff1\">e sue <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _2a\"> </span></span>operative. Sono escluse quelle forme <span class=\"_ _4\"></span>di assistenza pubblica alle quali non pu\u00f2 r<span class=\"_ _4\"></span>agionevolmente essere associato un <span class=\"_ _4\"></span>valore e l<span class=\"_ _4\"></span><span class=\"ls1f\">e<span class=\"_ _2a\"> </span></span>operazioni con gli enti pubblici che non possono essere distinte dall<span class=\"_ _1\"></span>e normali attivit\u00e0 commerciali dell\u2019impresa. I contributi <span class=\"_ _1\"></span>pubblici non devono essere <span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ilevati finch\u00e9 non <span class=\"_ _1\"></span>esista una ragion<span class=\"_ _1\"></span>evole certezza che l\u2019impresa r<span class=\"_ _1\"></span>ispetter\u00e0 le condi<span class=\"ff1\">zioni<span class=\"_ _2a\"> </span></span>previste <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>i<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>cont<span class=\"_ _4\"></span>ributi <span class=\"_ _11\"> </span>saranno  ricevut<span class=\"_ _1\"></span>i.  I<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>contributi  pubblici <span class=\"_ _11\"> </span>devono <span class=\"_ _e\"> </span>essere <span class=\"_ _11\"> </span>rilevati,  con<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>un <span class=\"_ _11\"> </span>criterio  sistematico, <span class=\"_ _11\"> </span>nel <span class=\"_ _11\"> </span>cont<span class=\"_ _5\"></span><span class=\"ls45\">o<span class=\"_ _2a\"> </span></span>economico negli esercizi in cui l\u2019entit\u00e0 rileva come costi le relative spese che i contribut<span class=\"_ _1\"></span>i intendono compensare.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "6<span class=\"ls44\">.1</span>8.   Utile per azi<span class=\"_ _4\"></span>one  L\u2019utile base per azione \u00e8 determinato rapportando l\u2019utile netto del periodo attribuibile agli Azionisti al numero medio ponde<span class=\"_ _4\"></span><span class=\"ff1\">rato<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>di azioni ordinarie in circolazione nel periodo. L\u2019utile diluito per <span class=\"_ _4\"></span>azione \u00e8 calcolato rettificando il numero medio <span class=\"_ _4\"></span>ponderat<span class=\"ff1\">o dell<span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span>azioni ordinarie in circolazione per tener conto di tutte le eventuali azioni ordinarie potenziali.<span class=\"ff2\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "6.19 Aggregazio<span class=\"_ _4\"></span>ni Aziendali<span class=\"_ _2a\"> </span>Le <span class=\"_ _5\"></span>aggrega<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>aziendali <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>contabilizzate <span class=\"_ _5\"></span>utilizzando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>metodo <span class=\"_ _5\"></span>dell\u2019acquisizione. <span class=\"_ _4\"></span>Il <span class=\"_ _5\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>un\u2019acquisizione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _5\"></span>determin<span class=\"ff1\">ato<span class=\"_ _2a\"> </span></span>come <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>corris<span class=\"_ _4\"></span>pettivo <span class=\"_ _4\"></span>trasferito, <span class=\"_ _4\"></span>misurato <span class=\"_ _4\"></span>al <span class=\"_ _5\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ata <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span><span class=\"ff6\">acquisizione, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ll\u2019importo <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipazione <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>minoranza <span class=\"_ _11\"> </span>nell\u2019acquisita.  Per <span class=\"_ _11\"> </span>ogni  aggregazione <span class=\"_ _11\"> </span>aziendale,  il<span class=\"_ _1\"></span>  Grupp<span class=\"_ _1\"></span>o  defin<span class=\"_ _1\"></span>isce <span class=\"_ _e\"> </span>se  mis<span class=\"_ _1\"></span>urare  la <span class=\"_ _11\"> </span>partecipazione <span class=\"_ _11\"> </span>di  minoranza<span class=\"_ _2a\"> </span>nell\u2019acquisita <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>oppu<span class=\"_ _4\"></span>re <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>roporzione <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>q<span class=\"_ _4\"></span>uota <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>partecipazion<span class=\"ff1\">e <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>minoranza <span class=\"_ _5\"></span>nelle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>nette <span class=\"_ _4\"></span>ide<span class=\"_ _4\"></span>ntificabili<span class=\"_ _2a\"> </span></span>dell\u2019acquisita. I costi di acquisizione sono spesati nell\u2019esercizio e classificat<span class=\"_ _1\"></span>i tra le spese amministrative.<span class=\"_ _2a\"> </span>Il Gruppo <span class=\"_ _f\"></span>determina di aver <span class=\"_ _1\"></span>acquisito un\u2019at<span class=\"_ _1\"></span>tivit\u00e0 aziendale qua<span class=\"_ _f\"></span>n<span class=\"_ _4\"></span>do l\u2019insieme in<span class=\"_ _f\"></span>tegrato di attivit\u00e0 e <span class=\"_ _f\"></span>beni include al<span class=\"_ _1\"></span>meno un f<span class=\"ff1\">attore<span class=\"_ _2a\"> </span></span>della <span class=\"_ _b\"></span>produzione <span class=\"_ _11\"></span>ed <span class=\"_ _b\"></span>un <span class=\"_ _11\"></span>processo <span class=\"_ _b\"></span>sostanziale <span class=\"_ _b\"></span>che <span class=\"_ _11\"> </span>insieme <span class=\"_ _b\"></span>co<span class=\"_ _4\"></span>ntribuiscono <span class=\"_ _b\"></span>in <span class=\"_ _11\"></span>modo <span class=\"_ _b\"></span>significativo <span class=\"_ _11\"> </span>alla <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _b\"></span>gene<span class=\"_ _4\"></span>rare <span class=\"_ _b\"></span>un<span class=\"_ _2a\"> </span>ou<span class=\"ls1\">tput. <span class=\"_ _f\"></span>Il processo <span class=\"_ _f\"></span>ac<span class=\"_ _4\"></span>quisito <span class=\"_ _f\"></span>\u00e8 considerato <span class=\"_ _f\"></span>sost<span class=\"_ _4\"></span>anziale <span class=\"_ _f\"></span>se \u00e8 cr<span class=\"_ _1\"></span>uciale p<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>a capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare a <span class=\"_ _f\"></span>generare un <span class=\"_ _f\"></span>output e <span class=\"_ _f\"></span>i fattori<span class=\"_ _2a\"> </span></span>di <span class=\"_ _5\"></span>produzione <span class=\"_ _b\"></span>acquisiti <span class=\"_ _5\"></span>com<span class=\"_ _4\"></span>prendono <span class=\"_ _5\"></span>un<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>forza <span class=\"_ _b\"></span>lavoro <span class=\"_ _b\"></span>organizzata <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>dispone <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>necessarie <span class=\"_ _5\"></span>competenze, <span class=\"_ _b\"></span>conoscenze <span class=\"_ _b\"></span>o<span class=\"_ _2a\"> </span>esperienza per <span class=\"_ _4\"></span>eseguire <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>processo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>contribuisce sig<span class=\"_ _4\"></span>nificativamente alla <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>continuare <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>generare u<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>output ed <span class=\"_ _5\"></span>\u00e8<span class=\"_ _2a\"> </span>considerato u<span class=\"_ _4\"></span>nico <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>scarso <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>non <span class=\"_ _4\"></span>pu\u00f2 <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>sostituito <span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>nza <span class=\"_ _4\"></span>costi, <span class=\"_ _4\"></span>sforzi <span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>ritardi significati<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>continua<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span>generare un output.<span class=\"_ _2a\"> </span>Quando il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>acquisisce <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>business, <span class=\"_ _4\"></span>classifica <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>designa <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie ac<span class=\"_ _4\"></span>quisite <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 ass<span class=\"_ _4\"></span>unte <span class=\"_ _4\"></span>in acc<span class=\"_ _5\"></span>ordo<span class=\"_ _2a\"> </span>con <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>termini <span class=\"_ _f\"></span>contrattuali, le <span class=\"_ _f\"></span>condizioni <span class=\"_ _1\"></span>economiche <span class=\"_ _f\"></span>e le <span class=\"_ _1\"></span>altre <span class=\"_ _f\"></span>condizioni p<span class=\"_ _1\"></span>ertinenti <span class=\"_ _1\"></span>in <span class=\"_ _f\"></span>essere alla dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acquisizione. <span class=\"_ _f\"></span>Ci<span class=\"_ _4\"></span>\u00f2 incl<span class=\"_ _1\"></span>ude<span class=\"_ _2a\"> </span>la verifica per stabilire se un derivato incorpora<span class=\"_ _1\"></span>to debba essere separato dal contratto primario. L\u2019eventuale <span class=\"_ _1b\"> </span>corrispettivo <span class=\"_ _8\"> </span>pote<span class=\"_ _4\"></span>nziale <span class=\"_ _1b\"> </span>da <span class=\"_ _8\"> </span>riconoscere <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>rilev<span class=\"_ _4\"></span>ato <span class=\"_ _1b\"> </span>dal<span class=\"_ _4\"></span>l\u2019acquirente <span class=\"_ _1b\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>f<span class=\"_ _4\"></span>air <span class=\"_ _8\"> </span>value <span class=\"_ _8\"> </span>alla <span class=\"_ _1b\"> </span>d<span class=\"_ _4\"></span>ata <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>acquisizione. <span class=\"_ _8\"> </span>Il<span class=\"_ _2a\"> </span>corrispettivo <span class=\"_ _a\"> </span>potenziale <span class=\"_ _12\"> </span>classificato <span class=\"_ _12\"> </span>come <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _12\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _12\"> </span>rimisurazione <span class=\"_ _a\"> </span>e <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>suo <span class=\"_ _12\"> </span>successivo <span class=\"_ _a\"> </span>pagamento <span class=\"_ _12\"> </span>\u00e8<span class=\"_ _2a\"> </span>contabilizzato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>contropartita <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>corrispettivo potenziale <span class=\"_ _4\"></span>classificato <span class=\"_ _4\"></span>come<span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>passivit\u00e0, <span class=\"_ _b\"></span>quale <span class=\"_ _5\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>nell\u2019oggetto <span class=\"_ _b\"></span>dell\u2019IFRS<span class=\"ff1\"> <span class=\"_ _b\"></span>9 <span class=\"_ _b\"></span>Strumenti <span class=\"_ _5\"></span>finanziari, <span class=\"_ _5\"></span>dev<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>essere <span class=\"_ _b\"></span>rilevata <span class=\"_ _b\"></span>nel<span class=\"_ _2a\"> </span></span>conto <span class=\"_ _f\"></span>economico<span class=\"_ _4\"></span> in <span class=\"_ _f\"></span>accordo con I<span class=\"_ _1\"></span>FRS 9. <span class=\"_ _f\"></span> Il corr<span class=\"_ _1\"></span>ispettivo potenziale <span class=\"_ _f\"></span>che non <span class=\"_ _1\"></span>rientra nello <span class=\"_ _f\"></span>scopo <span class=\"_ _4\"></span><span class=\"ff6\">dell\u2019IFRS</span> 9 <span class=\"_ _f\"></span>\u00e8 valutato <span class=\"_ _1\"></span>al fair<span class=\"_ _1\"></span> value<span class=\"_ _2a\"> </span>alla data di bilancio e le variazioni del fair value sono rilevate a conto economico.<span class=\"_ _2a\"> </span>L\u2019avviamento <span class=\"_ _1b\"> </span>\u00e8 <span class=\"_ _8\"> </span>inizialmente <span class=\"_ _1b\"> </span>rilevato <span class=\"_ _8\"> </span>al <span class=\"_ _1b\"> </span>costo <span class=\"_ _8\"> </span>rappresentato <span class=\"_ _8\"> </span>dall\u2019eccedenza <span class=\"_ _1b\"> </span>dell\u2019insieme <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>corrispettivo <span class=\"_ _1b\"> </span>corrisposto <span class=\"_ _8\"> </span>e<span class=\"_ _2a\"> </span>dell\u2019importo iscr<span class=\"_ _1\"></span>itto per le <span class=\"_ _f\"></span>in<span class=\"_ _4\"></span>teressenze di <span class=\"_ _f\"></span>mi<span class=\"_ _4\"></span>noranza rispetto alle <span class=\"_ _f\"></span>attivit\u00e0 nette identificabili acquisit<span class=\"_ _1\"></span>e e le p<span class=\"_ _1\"></span>assivit\u00e0 a<span class=\"ff1\">ssunte dal<span class=\"_ _2a\"> </span></span>Gruppo. <span class=\"_ _12\"> </span>Se <span class=\"_ _1b\"> </span>il <span class=\"_ _1b\"> </span>fair <span class=\"_ _1b\"> </span>value <span class=\"_ _12\"> </span>de<span class=\"_ _4\"></span>lle <span class=\"_ _1b\"> </span>attivit\u00e0 <span class=\"_ _1b\"> </span>nette <span class=\"_ _1b\"> </span>acquisite <span class=\"_ _12\"> </span>ecce<span class=\"_ _4\"></span>de <span class=\"_ _1b\"> </span>l\u2019insieme <span class=\"_ _12\"> </span>del <span class=\"_ _1b\"> </span>corrispettivo <span class=\"_ _1b\"> </span>corrisposto, <span class=\"_ _1b\"> </span>il <span class=\"_ _1b\"> </span>Gruppo <span class=\"_ _1b\"> </span>verifica<span class=\"_ _2a\"> </span>nuovamente <span class=\"_ _11\"> </span>se  h<span class=\"_ _f\"></span>a  identificato <span class=\"_ _11\"> </span>correttamente  tut<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>le  attivit\u00e0 <span class=\"_ _11\"> </span>acquisite <span class=\"_ _11\"> </span>e  tutt<span class=\"_ _1\"></span>e  l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>passivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _11\"> </span>assunte <span class=\"_ _e\"> </span>e <span class=\"_ _11\"> </span>rivede  le <span class=\"_ _11\"> </span>procedure<span class=\"_ _2a\"> </span>utilizzate per determinare gli <span class=\"_ _4\"></span>ammontari da <span class=\"_ _4\"></span>rilevare alla data di <span class=\"_ _4\"></span>acquisizione.  Se <span class=\"_ _4\"></span>dalla nuova valutazione emerge a<span class=\"_ _4\"></span>ncora un fa<span class=\"_ _4\"></span>ir<span class=\"_ _2a\"> </span>value delle attivit\u00e0 nette acquisite super<span class=\"_ _1\"></span>iore al corrispettivo, la differenza (utile) viene rilevata a conto economico. Dopo la rilevazione ini<span class=\"_ _4\"></span>ziale, l\u2019avviamento \u00e8 <span class=\"_ _4\"></span>valutato al cos<span class=\"_ _4\"></span>to al <span class=\"_ _4\"></span>netto delle perdite di <span class=\"_ _4\"></span>valore acc<span class=\"_ _4\"></span>umulate. Al fine del<span class=\"_ _4\"></span>la ver<span class=\"_ _4\"></span><span class=\"ff1\">ifica <span class=\"_ _4\"></span>per<span class=\"_ _2a\"> </span></span>riduzione <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>(impairment), <span class=\"_ _b\"></span>l\u2019avviamento <span class=\"_ _5\"></span>acquisito <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>un\u2019aggregazione <span class=\"_ _b\"></span>aziendale <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>allocato, <span class=\"_ _b\"></span>dalla <span class=\"_ _5\"></span>dat<span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>acquisizi<span class=\"_ _4\"></span><span class=\"ff1\">one, <span class=\"_ _11\"></span>a<span class=\"_ _2a\"> </span></span>ciascuna unit\u00e0 <span class=\"_ _4\"></span>generatrice di <span class=\"_ _4\"></span>fl<span class=\"_ _4\"></span>ussi di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo che <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>prevede <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>delle sinergie <span class=\"_ _4\"></span>dell\u2019aggregazione, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>prescind<span class=\"_ _4\"></span><span class=\"ff1\">ere<span class=\"_ _2a\"> </span></span>dal fatto che altre attivit\u00e0 o passivit\u00e0 dell\u2019entit\u00e0 acquisita siano assegnate a tali unit\u00e0.<span class=\"_ _2a\"> </span>Se <span class=\"_ _5\"></span>l\u2019<span class=\"_ _4\"></span>avviamento <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>stato <span class=\"_ _5\"></span>a<span class=\"_ _4\"></span>llocato <span class=\"_ _b\"></span>a <span class=\"_ _5\"></span>un\u2019unit\u00e0 <span class=\"_ _b\"></span>generatrice <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>flussi <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>inanziari <span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>l\u2019entit\u00e0 <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ismette <span class=\"_ _b\"></span>parte <span class=\"_ _5\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>unit\u00e0,<span class=\"_ _2a\"> </span></span>l\u2019avviamento <span class=\"_ _f\"></span>associato all\u2019att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _f\"></span>dismessa \u00e8 <span class=\"_ _f\"></span>incluso <span class=\"_ _1\"></span>nel <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>alore con<span class=\"_ _1\"></span>tabile <span class=\"_ _f\"></span>dell\u2019attivit\u00e0 quan<span class=\"_ _1\"></span>do si <span class=\"_ _f\"></span>determina <span class=\"_ _f\"></span>l\u2019utile o <span class=\"_ _f\"></span>la <span class=\"ff1\">perdita <span class=\"_ _f\"></span>dell<span class=\"_ _4\"></span>a<span class=\"_ _2a\"> </span></span>dismissione. <span class=\"_ _4\"></span>L\u2019avviamento <span class=\"_ _4\"></span>associato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>l\u2019<span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>dismessa <span class=\"_ _4\"></span>\u00e8<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>dei <span class=\"_ _5\"></span>valori <span class=\"_ _4\"></span>relativi <span class=\"_ _5\"></span>dell\u2019attivit\u00e0 dismes<span class=\"_ _5\"></span><span class=\"ff1\">sa <span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span></span>della parte mantenuta dell\u2019unit\u00e0 generatrice di flussi finanziari.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "6.20 Modifiche agli IF<span class=\"_ _4\"></span>RS accounting st<span class=\"_ _4\"></span>andards<span class=\"_ _2a\"> </span>I seguenti nuovi principi e le seguenti modifiche sono efficaci dal 1 Gennaio 2024:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants </span></span>\u2013<span class=\"ff1\"> Amendments to<span class=\"_ _2a\"> </span></span>IAS 1 \u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Lease Liability in a Sale and Leaseback </span></span>\u2013<span class=\"ff1\"> Amendments to IFRS 16<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Disclosures: Supplier Finance Arrangements </span></span>\u2013<span class=\"ff1\"> Amendments to IAS 7 and IFRS 7</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "7.    Aggregazioni Azie<span class=\"_ _4\"></span>ndali Come  pi\u00f9<span class=\"_ _f\"></span>  ampiamente <span class=\"_ _11\"> </span>desc<span class=\"_ _4\"></span>ritto  nella<span class=\"_ _1\"></span>  Relazione <span class=\"_ _11\"> </span>sulla  Gestione, <span class=\"_ _e\"> </span>alla <span class=\"_ _e\"> </span>quale  si <span class=\"_ _11\"> </span>rimanda  per<span class=\"_ _1\"></span>  una <span class=\"_ _11\"> </span>pi\u00f9  ampia <span class=\"_ _11\"> </span>descrizione  dei<span class=\"_ _2a\"> </span>razionali <span class=\"_ _f\"></span>dell\u2019operazione, <span class=\"ff1\">in <span class=\"_ _f\"></span>data 1<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>a<span class=\"_ _4\"></span>prile <span class=\"_ _f\"></span>2024 ha <span class=\"_ _f\"></span>avuto efficacia <span class=\"_ _f\"></span>giuridica e <span class=\"_ _f\"></span>contabile <span class=\"_ _1\"></span>la <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>usione <span class=\"_ _f\"></span>per incorporazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>della <span class=\"_ _f\"></span>Di<span class=\"_ _4\"></span>gital<span class=\"_ _2a\"> </span></span>Magics <span class=\"_ _4\"></span>S.p.A. <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>Venture <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>S.p.A.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span>quale <span class=\"_ _4\"></span>ha <span class=\"_ _5\"></span><span class=\"ff6\">contestualmente <span class=\"_ _4\"></span>modificato <span class=\"_ _5\"></span>la <span class=\"_ _4\"></span>propria <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>agione <span class=\"_ _5\"></span>sociale <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>\u201cZest <span class=\"_ _5\"></span>S.p.A.\u201d <span class=\"_ _5\"></span>(di<span class=\"_ _2a\"> </span></span>seguito anche Combined Entity).<span class=\"_ _2a\"> </span>Alla data <span class=\"_ _4\"></span>dell\u2019operazione l<span class=\"ff1\">a <span class=\"_ _4\"></span>Digital <span class=\"_ _4\"></span>Magics <span class=\"_ _4\"></span>S.p.A. <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>quindi cessato di <span class=\"_ _4\"></span>esistere <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>entit\u00e0 autonoma <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>la C<span class=\"_ _4\"></span>ombined Entity <span class=\"_ _4\"></span>ne<span class=\"_ _2a\"> </span></span>ha acquisito tutte le attivit\u00e0 e ne ha assunto tutte le passivit\u00e0 <span class=\"ff6\">e l\u2019universalit\u00e0 dei </span>rapporti giuridici. Il Progetto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Fusione, <span class=\"_ _4\"></span>approvato <span class=\"_ _4\"></span>dai <span class=\"_ _4\"></span>rispettivi orga<span class=\"_ _4\"></span>ni amminis<span class=\"_ _4\"></span>trativi il <span class=\"_ _5\"></span>28 giugno <span class=\"_ _4\"></span>2023, <span class=\"_ _4\"></span>definiva <span class=\"_ _4\"></span>un Ra<span class=\"_ _4\"></span>pporto <span class=\"_ _4\"></span>di concambio<span class=\"_ _5\"></span> <span class=\"ls9\">di<span class=\"_ _2a\"> </span></span>n. 46 nuove azioni Zest S.p.A. (in precedenza LVenture Group) per ogni n. 5 azioni Digital Magics<span class=\"lsf\">. </span>Il n<span class=\"_ _1\"></span>umero delle azioni <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n circolazione <span class=\"ff6\">alla <span class=\"_ _f\"></span>data dell\u2019operazione <span class=\"ff1\">era di <span class=\"_ _1\"></span>n. 59.471.808 <span class=\"_ _1\"></span>azioni di <span class=\"_ _1\"></span>LVG e di n. <span class=\"_ _f\"></span>11.003.677<span class=\"_ _4\"></span> azioni <span class=\"_ _f\"></span>emesse<span class=\"_ _2a\"> </span></span></span>da DM. <span class=\"_ _4\"></span>Non sono <span class=\"_ _4\"></span>invece st<span class=\"_ _4\"></span>ate considerate<span class=\"_ _4\"></span> ai <span class=\"_ _4\"></span>fini del <span class=\"_ _4\"></span>concambio<span class=\"_ _4\"></span> le a<span class=\"_ _4\"></span>zioni potenziali <span class=\"_ _4\"></span>derivanti d<span class=\"_ _4\"></span>a<span class=\"ff6\">ll\u2019esercizio dei <span class=\"_ _4\"></span>Warrant <span class=\"_ _4\"></span>2020</span>-<span class=\"_ _2a\"> </span>2025 e <span class=\"_ _1\"></span>delle Stock Option <span class=\"_ _1\"></span>2015-2023 e delle Stock Option <span class=\"_ _1\"></span>2021-2027 in quanto out <span class=\"_ _f\"></span>of<span class=\"_ _4\"></span> the money in tutti gli <span class=\"_ _f\"></span>sce<span class=\"_ _4\"></span>nari considerati<span class=\"_ _2a\"> </span>ai fini della valutazione. Sulla <span class=\"_ _5\"></span>base <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>tale <span class=\"_ _5\"></span>Rapporto <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>Concambio, <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>efficacia <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>fusione <span class=\"_ _5\"></span>gli <span class=\"_ _4\"></span>azionisti <span class=\"_ _5\"></span>ex-<span class=\"_ _4\"></span>DM <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>trova<span class=\"ls14\">ti</span> <span class=\"_ _5\"></span>a <span class=\"_ _4\"></span>detenere <span class=\"_ _5\"></span>il<span class=\"_ _2a\"> </span>62,68% del <span class=\"_ _f\"></span>capitale sociale <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> Zest <span class=\"_ _f\"></span>S.p.A.<span class=\"_ _4\"></span> mentre <span class=\"_ _f\"></span>gli azionisti <span class=\"_ _f\"></span>e<span class=\"_ _4\"></span>x-LVG si son<span class=\"_ _f\"></span>o trova<span class=\"ls14\">ti</span> a <span class=\"_ _f\"></span>detene<span class=\"_ _4\"></span>re il <span class=\"_ _f\"></span>restante 37,32% del <span class=\"_ _f\"></span>capitale<span class=\"_ _4\"></span>.<span class=\"_ _2a\"> </span>Il <span class=\"_ _f\"></span>contesto IFRS imp<span class=\"_ _f\"></span>one una <span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>appresentazione <span class=\"_ _1\"></span>nel <span class=\"_ _f\"></span>bil<span class=\"_ _4\"></span>ancio ch<span class=\"_ _1\"></span>e prescin<span class=\"_ _1\"></span>de dal <span class=\"_ _f\"></span>contenuto giur<span class=\"_ _1\"></span>idico dando <span class=\"_ _1\"></span>invece p<span class=\"_ _1\"></span>revalenza <span class=\"_ _f\"></span>alla<span class=\"_ _2a\"> </span>sostanza econ<span class=\"_ _1\"></span>omica <span class=\"ff6\">dell\u2019operazione.</span> La <span class=\"_ _1\"></span>rappresentazione contabile <span class=\"_ _f\"></span>avviene quindi secondo il cosiddett<span class=\"_ _1\"></span>o <span class=\"ffb\">acquisition method</span><span class=\"ls22\">,<span class=\"_ _2a\"> </span></span>che comporta i seguenti passaggi:<span class=\"_ _2a\"> </span>1.<span class=\"ff4 ls1\"> <span class=\"_ _21\"> </span><span class=\"ff1 fs0\">l'identificazione dell'acquirente<span class=\"_ _2a\"> </span></span></span>2.<span class=\"ff4 ls1\"> <span class=\"_ _22\"> </span></span><span class=\"fs0 ls12\">la <span class=\"ls1\">purchase price allocation<span class=\"_ _2a\"> </span></span></span>IDENTIFICAZIONE DELL'ACQUIRENTE<span class=\"_ _2a\"> </span>L<span class=\"ff6\">\u2019IFRS 3 fornisce <span class=\"_ _f\"></span>i criteri per <span class=\"_ _1\"></span>l\u2019identificazione dell\u2019entit\u00e0 ch<span class=\"_ _1\"></span>e sar\u00e0 qualificata q<span class=\"_ _1\"></span>uale <span class=\"ffb\">Acquirente<span class=\"ff1\"> </span></span>dell\u2019operaz<span class=\"_ _1\"></span>ione<span class=\"ff1 lsf\">. <span class=\"ls1\">In <span class=\"_ _1\"></span>considerazione<span class=\"_ _2a\"> </span></span></span></span>del <span class=\"_ _b\"></span>fatto <span class=\"_ _11\"> </span>che <span class=\"_ _b\"></span>il <span class=\"_ _11\"></span>fair <span class=\"_ _b\"></span>val<span class=\"_ _4\"></span>ue <span class=\"_ _b\"></span><span class=\"ff6\">del<span class=\"_ _4\"></span>l\u2019ent</span>it\u00e0 <span class=\"_ _b\"></span>giu<span class=\"_ _4\"></span>ridicamente <span class=\"_ _b\"></span>acquisita <span class=\"_ _11\"> </span>(Digital <span class=\"_ _b\"></span>M<span class=\"_ _4\"></span>agics <span class=\"_ _b\"></span>S.p.A.)<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _b\"></span>risulta<span class=\"_ _4\"></span>to <span class=\"_ _b\"></span>significativamente <span class=\"_ _b\"></span>s<span class=\"_ _4\"></span>uperiore<span class=\"_ _2a\"> </span>rispetto <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>air <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>dell\u2019acquirente gi<span class=\"_ _1\"></span>uridica <span class=\"_ _1\"></span><span class=\"ff1\">(LVenture <span class=\"_ _f\"></span>Group <span class=\"_ _f\"></span>S.p.A.)<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>maggior <span class=\"_ _1\"></span>parte <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>dir<span class=\"_ _4\"></span>itti <span class=\"_ _f\"></span>di <span class=\"_ _1\"></span>voto <span class=\"_ _f\"></span>della Combined <span class=\"_ _f\"></span>Entity<span class=\"_ _2a\"> </span></span>risulta <span class=\"_ _4\"></span>detenuta <span class=\"_ _4\"></span><span class=\"ls9\">da</span>gli <span class=\"_ _4\"></span>azionisti <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>ex <span class=\"_ _5\"></span>Digital Magics, <span class=\"_ _5\"></span>l'operazione <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>qualifica, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>livello <span class=\"_ _4\"></span>consolidato, <span class=\"_ _4\"></span>quale <span class=\"_ _5\"></span><span class=\"ffb\">Reverse <span class=\"_ _4\"></span>Acquisition</span><span class=\"ls26\">.<span class=\"_ _2a\"> </span></span>Ne <span class=\"_ _5\"></span>consegue <span class=\"_ _5\"></span>pertanto <span class=\"_ _5\"></span>che <span class=\"_ _4\"></span>LVe<span class=\"_ _4\"></span>nture <span class=\"_ _5\"></span>Group, <span class=\"_ _5\"></span>acquirente <span class=\"_ _5\"></span>giuridico <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>Digital <span class=\"_ _5\"></span>Magics<span class=\"ff6\">, <span class=\"_ _5\"></span>risulta <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>fini <span class=\"_ _5\"></span>contabili <span class=\"_ _5\"></span>come <span class=\"_ _5\"></span>l\u2019acquisita,<span class=\"_ _2a\"> </span></span>mentre Digital Magics risulta l<span class=\"ff6\">\u2019<span class=\"ffb\">Acquirente contabile</span></span>.<span class=\"_ _2a\"> </span>Sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>dell'IFRS <span class=\"_ _4\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _5\"></span>Reverse <span class=\"_ _4\"></span>Acquisition <span class=\"_ _4\"></span>dev<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>effettuata <span class=\"_ _4\"></span>dando <span class=\"_ _4\"></span>prevalenza <span class=\"_ _5\"></span>alla sosta<span class=\"_ _4\"></span>nza<span class=\"_ _2a\"> </span>economica rispetto alla forma giuridica. In part<span class=\"_ _1\"></span>icolare, l'IFRS 3 dispone che: \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">Il costo dell'operazione non <span class=\"ls21\">sia</span> rappresentato dal fair value delle azioni effettivamente emesse dall<span class=\"ff6\">\u2019incorporante</span><span class=\"ls1c\">,<span class=\"_ _2a\"> </span></span></span></span>bens\u00ec dal valore delle azioni che, teoricamente, l<span class=\"ff6\">\u2019incorporata </span>(Acquirente contabile) avrebbe dovuto emettere se essa<span class=\"_ _2a\"> </span>fosse stata l'acquirente giuridica; \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">il bilancio consolidato redatto dopo la Reverse Acquisition sia pubblicato a nome della LVenture Group (ora Zest<span class=\"_ _2a\"> </span></span></span>S.p.A.) ma venga descritto nelle note come la continuazione del bilancio della Digital Magics S.p.A. con un'unica<span class=\"_ _2a\"> </span>rettifica, che consiste nella rettifica retroattiva del capitale legale dell'acquirente contabile onde rifletter<span class=\"_ _1\"></span>e il capitale<span class=\"_ _2a\"> </span>legale dell'acquirente giuridica.  Il bilancio consolidato, di conseguenza, riflette: \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">le attivit\u00e0 e le passivit\u00e0 della Digital Magics S.p.A. (Acquirente contabile) rilevate e valutate ai valori che<span class=\"_ _2a\"> </span></span></span>preesistevano all\u2019operazione;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">le attivit\u00e0 e le passivit\u00e0 LVenture Group (Acquirente giuridica / acquisita contabile) valutate al fair value; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">i risultati economici Digital Magics S.p.A.<span class=\"ff6\">, a cui si aggiungono i risultati dell\u2019acquisita contabile </span>LVenture Group<span class=\"_ _2a\"> </span></span></span>dalla data di Operazione.<span class=\"_ _2a\"> </span>I <span class=\"_ _11\"> </span>dati <span class=\"_ _11\"></span>consolidati <span class=\"_ _11\"> </span>al <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>dicembre <span class=\"_ _11\"> </span>2023 <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>resentati <span class=\"_ _11\"></span>ai <span class=\"_ _11\"> </span>fini <span class=\"_ _11\"> </span>comparativi <span class=\"_ _11\"> </span>si <span class=\"_ _11\"> </span>riferiscono <span class=\"_ _11\"> </span>al<span class=\"_ _4\"></span>l\u2019Acquirente <span class=\"_ _11\"></span>contabile <span class=\"_ _11\"></span>(Digital <span class=\"_ _11\"> </span>Magics<span class=\"_ _2a\"> </span>S.p.A.). <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>sono <span class=\"_ _4\"></span>stati es<span class=\"_ _4\"></span>tratti <span class=\"_ _4\"></span>dal<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bilancio <span class=\"_ _4\"></span>consolidato <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>l\u2019esercizio <span class=\"_ _4\"></span>chiuso <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _5\"></span>2023, <span class=\"_ _4\"></span>predispost<span class=\"_ _4\"></span><span class=\"ff1\">o <span class=\"_ _5\"></span>in co<span class=\"_ _4\"></span>nformit\u00e0 <span class=\"_ _4\"></span>ai<span class=\"_ _2a\"> </span></span>Principi Contabili Ital<span class=\"_ _1\"></span>iani, approvati dal Consiglio di Amministrazione di Digit<span class=\"_ _1\"></span>al Magics S.p.A. ed oggetto di revisione conta<span class=\"_ _1\"></span>bile<span class=\"_ _2a\"> </span>da par<span class=\"_ _1\"></span>te di <span class=\"_ _1\"></span>BDO Italia <span class=\"_ _f\"></span>S.p.A.,<span class=\"_ _4\"></span> che <span class=\"_ _1\"></span>ha emesso <span class=\"_ _f\"></span>la propria relazione <span class=\"_ _1\"></span>di revisione <span class=\"_ _f\"></span>contabile il 29 <span class=\"_ _1\"></span>marzo 2024 <span class=\"_ _f\"></span>e di revisione con<span class=\"_ _1\"></span>tabile<span class=\"_ _2a\"> </span>limitata il <span class=\"_ _4\"></span>26 <span class=\"_ _4\"></span>settembre 2<span class=\"_ _4\"></span>023. T<span class=\"_ _4\"></span>ali bilanci <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>stati ada<span class=\"_ _4\"></span>ttati e <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ettificati per <span class=\"_ _4\"></span>includere <span class=\"_ _4\"></span>gli effet<span class=\"_ _4\"></span>ti dell\u2019applicazione <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>principi<span class=\"_ _2a\"> </span></span>contabili <span class=\"_ _12\"> </span>internazionali <span class=\"_ _12\"> </span>IFRS <span class=\"_ _1b\"> </span>e <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>allinearli <span class=\"_ _12\"> </span>a<span class=\"_ _4\"></span>ll\u2019intero <span class=\"_ _12\"> </span>perimetro <span class=\"_ _12\"> </span>di <span class=\"_ _1b\"> </span>consolidamento <span class=\"_ _12\"> </span>ivi <span class=\"_ _12\"> </span>in<span class=\"_ _4\"></span>cluse <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>controllate <span class=\"_ _1b\"> </span>di <span class=\"_ _1b\"> </span><span class=\"ff1\">minor<span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span></span>dimensioni. PURCHASE PRICE ALLOCATION<span class=\"_ _2a\"> </span>L\u2019IFRS  3  richiede <span class=\"_ _11\"> </span>che  un\u2019entit\u00e0  debba  contabil<span class=\"_ _1\"></span>izzare  ogni  aggregaz<span class=\"_ _1\"></span>ione  aziendale  applicando  il<span class=\"_ _1\"></span>  metodo  dell'acquisizione<span class=\"_ _2a\"> </span>(Purchase Price Allocation - <span class=\"ff6\">\u201cPPA\u201d) che prevede: </span>1.<span class=\"ff4 ls1\"> <span class=\"_ _23\"> </span><span class=\"ff6\">l\u2019identificazione dell\u2019acquirente, ossia l\u2019entit\u00e0 che acquisisce il controllo; </span></span>2.<span class=\"ff4 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la determinazione della data di acquisizione, ossia la data in cui effettivamente ottiene il controllo; </span></span>3.<span class=\"ff4 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la <span class=\"_ _11\"></span>rilevazione <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>la <span class=\"_ _11\"></span>valutazione <span class=\"_ _11\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _11\"> </span>identificabili <span class=\"_ _b\"></span>ac<span class=\"_ _4\"></span>quisite, <span class=\"_ _11\"></span>delle <span class=\"_ _b\"></span>p<span class=\"_ _4\"></span>assivit\u00e0 <span class=\"_ _b\"></span>ide<span class=\"_ _4\"></span>ntificabili <span class=\"_ _b\"></span>assunte <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>qualsiasi<span class=\"_ _2a\"> </span></span></span>partecipazione di minoranza nell'acquisita; 4.<span class=\"ff4 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff6\">che <span class=\"_ _6\"> </span>l\u2019acquirente <span class=\"_ _6\"> </span>cont<span class=\"_ _4\"></span>abile<span class=\"ff1\">-</span>sostanziale <span class=\"_ _18\"> </span>provveda <span class=\"_ _6\"> </span>ad <span class=\"_ _18\"> </span>allocare <span class=\"_ _18\"> </span>il <span class=\"_ _6\"> </span>costo <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>business <span class=\"_ _6\"> </span>c<span class=\"_ _4\"></span>ombination <span class=\"_ _6\"> </span>(la <span class=\"_ _18\"> </span>\u201cprice<span class=\"_ _2a\"> </span></span></span>consideration\u201d) <span class=\"_ _5\"></span>tramite <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>riconoscimento <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>tutte <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>attivit\u00e0, <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _5\"></span>potenziali <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>soddisfino <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>pecifici<span class=\"_ _2a\"> </span>criteri di riconoscimento, <span class=\"ff6\">al loro fair value, determinato alla data dell\u2019acquisizione; </span>5.<span class=\"ff4 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff1\">la rilevazione e la valutazione dell'avviamento o di un utile derivante da un acquisto a prezzi favorevoli. </span></span>Ai fini della corretta rilevazio<span class=\"_ _4\"></span>ne contabile ai fini <span class=\"_ _4\"></span>dell\u2019IFRS3 sul bilancio consolidato, <span class=\"_ _4\"></span>la Societ\u00e0, assistita da <span class=\"_ _4\"></span>consulenti<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>esterni,<span class=\"_ _2a\"> </span></span>ha: 1.<span class=\"ff4 ls1\"> <span class=\"_ _23\"> </span><span class=\"ff6\">identificato in Digital Magics S.p.A. l\u2019acquirent<span class=\"_ _1\"></span>e contabile;<span class=\"_ _2a\"> </span></span></span>2.<span class=\"ff4 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff1\">determinato il prezzo <span class=\"_ _4\"></span>di ac<span class=\"_ _4\"></span>quisizione di <span class=\"_ _4\"></span>LVenture Group i<span class=\"_ _4\"></span>n 13.317 <span class=\"_ _4\"></span>migliaia di e<span class=\"_ _4\"></span>uro, pari <span class=\"_ _4\"></span>al v<span class=\"_ _4\"></span>alore delle <span class=\"_ _4\"></span>azioni che <span class=\"_ _4\"></span>Digital<span class=\"_ _2a\"> </span></span></span>Magics,  in  pura  teoria,  avrebbe  dovuto  emettere  a  favore  degli  azionisti  di  LVenture  qual<span class=\"_ _4\"></span>ora  fosse  stato  anche<span class=\"_ _2a\"> </span>l\u2019acquirente <span class=\"_ _4\"></span>giudiric<span class=\"ff1\">o, <span class=\"_ _5\"></span>valorizzate <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>valore<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>negoziazione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>stesse <span class=\"_ _4\"></span>alla <span class=\"_ _5\"></span>data <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>28<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>marzo<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2024, <span class=\"_ _4\"></span>ultimo <span class=\"_ _5\"></span>giorno <span class=\"_ _4\"></span>di<span class=\"_ _2a\"> </span></span>negoziazione precedente alla data di efficacia<span class=\"_ _1\"></span> dell\u2019operazione; 3.<span class=\"ff4 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff1\">effettuato <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>stima <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>LVenture <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>fair <span class=\"_ _4\"></span>value,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>traverso <span class=\"_ _4\"></span>un<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>proc<span class=\"_ _4\"></span>esso <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>Purchase <span class=\"_ _5\"></span>Price<span class=\"_ _2a\"> </span></span></span>Allocation (di seguito \u201cPPA\u201d), con riferimento alla data del 1 aprile 2024<span class=\"_ _1\"></span>, data dell\u2019Operazione.<span class=\"_ _2a\"> </span>Viene di seguito illustrato il metodo di quantificazione del l\u2019aumento teorico di capitale a servizio del concambio:<table class=\"s w16b hf0\" id=\"_98632c88-83db-4a4b-b9c2-d9a0a5568930\"><tr><td class=\"c x11c yccd w65 h70\"><div class=\"t m0 x8 h10 y691 ff2 fs0 fc5 sc0 ls1 ws0\"> Calcolo del corrispettivo dell'operazione </div></td><td></td></tr><tr><td class=\"c x11c ycce w65 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Numero di Azioni L<span class=\"_ _f\"></span>V<span class=\"_ _4\"></span>G ante fusi<span class=\"_ _1\"></span>one </div></td><td class=\"c x13d ycce w66 h3c\"><div class=\"t m0 x5a hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                     59.471.808  </div></td></tr></table><table class=\"s w16e hf3\" id=\"_8664520f-8975-4421-80bd-97a843005b7a\"><tr><td class=\"c x11c yce6 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Numero di Azioni DM <span class=\"_ _1\"></span>ante fusi<span class=\"_ _1\"></span>one </div></td><td class=\"c x13d yce6 w66 h3c\"><div class=\"t m0 x4f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                     11.003.725  </div></td></tr><tr><td class=\"c x11c yce7 w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">Rapporto di <span class=\"_ _1\"></span>Concambio: 46 azioni <span class=\"_ _f\"></span>LVG ogni 5 azioni DM </div></td><td></td></tr><tr><td class=\"c x11c yce8 w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">Azioni teorich<span class=\"_ _1\"></span>e DM da emette<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>e a servizio <span class=\"_ _1\"></span>del concambio </div></td><td class=\"c x13d yce8 w66 h3c\"><div class=\"t m0 x5a h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                      6.464.327  </div></td></tr><tr><td class=\"c x11c yce9 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Valore a cui le a<span class=\"_ _1\"></span>zioni DM era<span class=\"_ _1\"></span>no scambiat<span class=\"_ _1\"></span>e in Borsa al<span class=\"_ _1\"></span> <span class=\"ls6\">28</span>/03/2024 </div></td><td class=\"c x13d yce9 w66 h3c\"><div class=\"t m0 x81 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            2,06  </div></td></tr><tr><td class=\"c x11c ycea w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">Fair Value dell'a<span class=\"_ _1\"></span>umento t<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span>orico di capita<span class=\"_ _1\"></span>le </div></td><td class=\"c x13d ycea w66 h3c\"><div class=\"t m0 x5a h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                      13.316.514  </div></td></tr></table>Viene  di <span class=\"_ _11\"> </span>seg<span class=\"_ _4\"></span>uito  indicato <span class=\"_ _11\"> </span>i<span class=\"_ _4\"></span>l  complesso  delle  a<span class=\"_ _1\"></span>ttivit\u00e0  e <span class=\"_ _11\"> </span>del<span class=\"_ _4\"></span>le  passivit\u00e0  della  societ<span class=\"_ _1\"></span>\u00e0  acquisita  alla <span class=\"_ _11\"> </span>da<span class=\"_ _4\"></span>ta  dell\u2019operazione<span class=\"ff1\">  e  la<span class=\"_ _2a\"> </span></span>successiva <span class=\"_ _1b\"> </span>allocazione <span class=\"_ _1b\"> </span>del <span class=\"_ _1b\"> </span>corrispettivo <span class=\"_ _1b\"> </span>dell\u2019operazione<span class=\"ff1\">. <span class=\"_ _8\"> </span>Poich\u00e9 <span class=\"_ _1b\"> </span>la <span class=\"_ _1b\"> </span>L<span class=\"_ _4\"></span>Venture <span class=\"_ _12\"> </span>Gro<span class=\"_ _4\"></span>up <span class=\"_ _1b\"> </span>(societ\u00e0 <span class=\"_ _1b\"> </span>qualificata <span class=\"_ _1b\"> </span>come <span class=\"_ _1b\"> </span>A<span class=\"_ _4\"></span>cquisita<span class=\"_ _2a\"> </span></span>Contabile) <span class=\"_ _1\"></span>gi\u00e0 redigeva <span class=\"_ _f\"></span>il<span class=\"_ _4\"></span> p<span class=\"_ _1\"></span>roprio bilan<span class=\"_ _1\"></span>cio utilizzando i <span class=\"_ _f\"></span>principi IFRS vi <span class=\"_ _f\"></span>\u00e8 sostanziale <span class=\"_ _f\"></span>coi<span class=\"_ _4\"></span>ncidenza <span class=\"_ _f\"></span>f<span class=\"_ _4\"></span>ra i <span class=\"_ _f\"></span>valori contabili delle attivit\u00e0<span class=\"_ _2a\"> </span>e delle passivit\u00e0 alla data dell\u2019operazione ed il relativo fair value.<table class=\"s w16c hf1\" id=\"_fe1d1001-f301-4bc5-853d-85c118e2054d\"><tr><td class=\"c x11c yccf w65 h68\"><div class=\"t m0 x8 h10 y69e ff2 fs0 fc5 sc0 ls1 ws0\">Fair Value <span class=\"ff12\">dell\u2019entit\u00e0 acquisita </span>alla data <span class=\"ff12\">dell\u2019operazione</span> </div></td><td></td></tr><tr><td class=\"c x11c ycd0 w65 h50\"><div class=\"t m0 x8 h30 y425 ff2 fs6 fc0 sc0 ls1 ws0\">ATTIVITA' </div></td><td></td></tr><tr><td class=\"c x11c ycd1 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Immobili, impiant<span class=\"_ _1\"></span>i, macchinari <span class=\"_ _1\"></span>e altre a<span class=\"_ _1\"></span>ttrezzature </div></td><td class=\"c x13d ycd1 w66 h3c\"><div class=\"t m0 x5a hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>   485.358  </div></td></tr><tr><td class=\"c x11c ycd2 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Avviamento e al<span class=\"_ _1\"></span>tre att<span class=\"_ _1\"></span>ivit\u00e0 immaterial<span class=\"_ _f\"></span>i  <span class=\"_ _4\"></span> </div></td><td class=\"c x13d ycd2 w66 h3c\"><div class=\"t m0 x68 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>    120.328  </div></td></tr><tr><td class=\"c x11c ycd3 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Titoli in porta<span class=\"_ _1\"></span>foglio </div></td><td class=\"c x13d ycd3 w66 h3c\"><div class=\"t m0 x5a hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                     26.219.772  </div></td></tr><tr><td class=\"c x11c ycd4 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie </div></td><td class=\"c x13d ycd4 w66 h3c\"><div class=\"t m0 x5a hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                       1.868.064  </div></td></tr><tr><td class=\"c x11c ycd5 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Crediti commercial<span class=\"_ _f\"></span>i   </div></td><td class=\"c x13d ycd5 w66 h3c\"><div class=\"t m0 x5a hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        1.649.327  </div></td></tr><tr><td class=\"c x11c ycd6 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Altra at<span class=\"_ _1\"></span>tivit\u00e0 non finanziarie </div></td><td class=\"c x13d ycd6 w66 h3c\"><div class=\"t m0 x5a hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                      2.040.808  </div></td></tr><tr><td class=\"c x11c ycd7 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Disponibilit\u00e0 l<span class=\"_ _1\"></span>iquide e mezzi equival<span class=\"_ _f\"></span>enti </div></td><td class=\"c x13d ycd7 w66 h3c\"><div class=\"t m0 x4f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                      2.203.623  </div></td></tr><tr><td class=\"c x11c ycd8 w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE ATTIVITA'<span class=\"_ _1\"></span> </div></td><td class=\"c x13d ycd8 w66 h3c\"><div class=\"t m0 x5a h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                    34.587.279  </div></td></tr><tr><td class=\"c x11c ycd9 w65 h4d\"><div class=\"t m0 x8 h30 y425 ff2 fs6 fc0 sc0 ls1 ws0\">PASSIVITA' </div></td><td></td></tr><tr><td class=\"c x11c ycda w65 h3d\"><div class=\"t m0 x8 hc y6a8 ff1 fs6 fc0 sc0 ls1 ws0\">Passivit\u00e0 finanziar<span class=\"_ _1\"></span>ie </div></td><td class=\"c x13d ycda w66 h3d\"><div class=\"t m0 x4f hc y6a8 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                      4.923.965  </div></td></tr><tr><td class=\"c x11c ycdb w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Fondi per ris<span class=\"_ _1\"></span>chi e oneri  </div></td><td class=\"c x13d ycdb w66 h3c\"><div class=\"t m0 x68 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>       37.773  </div></td></tr><tr><td class=\"c x11c ycdc w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x13d ycdc w66 h3c\"><div class=\"t m0 x4f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                       3.539.213  </div></td></tr><tr><td class=\"c x11c ycdd w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Altre passivit<span class=\"_ _1\"></span>\u00e0 non finanziarie </div></td><td class=\"c x13d ycdd w66 h3c\"><div class=\"t m0 x5a hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span> 1.491.143  </div></td></tr><tr><td class=\"c x11c ycde w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE PASSIVIT\u00c0  <span class=\"_ _f\"></span> </div></td><td class=\"c x13d ycde w66 h3c\"><div class=\"t m0 x5a h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                      9.992.094  </div></td></tr><tr><td class=\"c x11c ycdf w65 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">FAIR VALUE DEL<span class=\"_ _1\"></span>L'ENTITA' INCORP<span class=\"_ _f\"></span>ORATA </div></td><td class=\"c x13d ycdf w66 h3c\"><div class=\"t m0 x5a h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                    24.595.185  </div></td></tr><tr><td class=\"c x11c yce0 w65 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Avviamento iscritt<span class=\"_ _1\"></span>o nel bilanci<span class=\"_ _1\"></span>o dell'incorpora<span class=\"_ _1\"></span>ta </div></td><td class=\"c x13d yce0 w66 h3c\"><div class=\"t m0 x81 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>    (66.<span class=\"_ _4\"></span>950) </div></td></tr><tr><td class=\"c x11c yce1 w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">FAIR VALUE RETT<span class=\"_ _1\"></span>IFICATO D<span class=\"_ _1\"></span>ELL'ENTITA' INC<span class=\"_ _1\"></span>ORPORATA </div></td><td class=\"c x13d yce1 w66 h3c\"><div class=\"t m0 x5a h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                   24.528.235  </div></td></tr></table>Dalle <span class=\"_ _5\"></span>tabelle <span class=\"_ _b\"></span>di <span class=\"_ _5\"></span>cui <span class=\"_ _b\"></span>sopra <span class=\"_ _5\"></span>si <span class=\"_ _b\"></span>evince <span class=\"_ _5\"></span>come <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _b\"></span>dell\u2019entit\u00e0 <span class=\"_ _5\"></span>acquisita <span class=\"_ _b\"></span>sia <span class=\"_ _5\"></span>superiore <span class=\"_ _b\"></span>al <span class=\"_ _5\"></span>cor<span class=\"_ _4\"></span>rispettivo <span class=\"_ _5\"></span>dell\u2019operazione.<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>Viene<span class=\"_ _2a\"> </span></span>quindi quantificata una differenza negativa da concambio <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span><span class=\"ff6\">non \u00e8 allocabile a nessuna attiv<span class=\"_ _4\"></span>it\u00e0 o passivit\u00e0 dell\u2019acquisita ma <span class=\"_ _4\"></span></span><span class=\"ls1f\">\u00e8<span class=\"_ _2a\"> </span></span>quindi <span class=\"ff6\">rilevata nel conto economico dell\u2019esercizio.</span><table class=\"s w16d hf2\" id=\"_c357d85c-42bd-42d6-8d89-d9e1feb6877e\"><tr><td class=\"c x176 yce2 w65 h4d\"><div class=\"t m0 x8 h10 y2d2 ff2 fs0 fc5 sc0 ls1 ws0\">Calcolo della differenza da concambio </div></td><td></td></tr><tr><td class=\"c x176 yce3 w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">Fair Value dell'a<span class=\"_ _1\"></span>umento t<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span>orico di capita<span class=\"_ _1\"></span>le </div></td><td class=\"c x177 yce3 w66 h3c\"><div class=\"t m0 x5a h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                      13.316.514  </div></td></tr><tr><td class=\"c x176 yce4 w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">Fair Value rett<span class=\"_ _1\"></span>ificato dell'<span class=\"_ _1\"></span>entit\u00e0 incorporata </div></td><td class=\"c x177 yce4 w66 h3c\"><div class=\"t m0 x5a h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                   24.528.235  </div></td></tr><tr><td class=\"c x176 yce5 w65 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">Differenza da <span class=\"_ _1\"></span>concambio </div></td><td class=\"c x177 yce5 w66 h3c\"><div class=\"t m0 x81 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                     (11.211.722) </div></td></tr></table>7.1 Prima adozione de<span class=\"_ _4\"></span>gli IFRS<span class=\"_ _2a\"> </span>Il  bilancio <span class=\"_ _11\"> </span>co<span class=\"_ _4\"></span>nsolidato  della  Zest <span class=\"_ _11\"> </span>S.<span class=\"_ _4\"></span>p.A.  al <span class=\"_ _e\"> </span>31  dicembre  2024  costituisce  il  primo <span class=\"_ _11\"> </span>bil<span class=\"_ _4\"></span>ancio  consolidato  annuale  del  Gruppo<span class=\"_ _2a\"> </span>successivo <span class=\"_ _12\"> </span>all\u2019operazione <span class=\"_ _1b\"> </span>di <span class=\"_ _8\"> </span>aggregazione <span class=\"_ _12\"> </span>a<span class=\"_ _4\"></span>ziendale <span class=\"_ _12\"> </span>e,<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>co<span class=\"_ _4\"></span>ntestualmente <span class=\"_ _1b\"> </span>rappresenta <span class=\"_ _1b\"> </span>il <span class=\"_ _1b\"> </span>primo <span class=\"_ _1b\"> </span>bilancio <span class=\"_ _1b\"> </span>del <span class=\"_ _1b\"> </span>Gruppo <span class=\"_ _1b\"> </span>Zest<span class=\"_ _2a\"> </span>predisposto in accordo con i principi contabili internazionali IFRS. La Digital <span class=\"_ _4\"></span>Magics <span class=\"_ _4\"></span>S.p.A.<span class=\"ff6\">, <span class=\"_ _4\"></span>acquir<span class=\"_ _4\"></span>ente contabile <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>definita <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>paragrafo <span class=\"_ _4\"></span>\u201cAggregazion</span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Aziendali<span class=\"ff6 ls8\">\u201d,</span> <span class=\"_ _4\"></span>poich\u00e9 <span class=\"_ _4\"></span>quotata <span class=\"_ _4\"></span>nel me<span class=\"_ _4\"></span>rcato<span class=\"_ _2a\"> </span>Euronext <span class=\"_ _4\"></span>Growth <span class=\"_ _5\"></span>Milano <span class=\"_ _4\"></span>non <span class=\"_ _5\"></span>era <span class=\"_ _5\"></span>tenuta <span class=\"_ _4\"></span>all\u2019adozione <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>principi <span class=\"_ _4\"></span>IFRS<span class=\"_ _4\"></span><span class=\"ff1 ls1c\">, <span class=\"_ _5\"></span><span class=\"ls1\">quindi <span class=\"_ _4\"></span>redigeva <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>proprie <span class=\"_ _4\"></span>situazioni <span class=\"_ _5\"></span>contabili <span class=\"_ _4\"></span>secondo <span class=\"_ _5\"></span>i<span class=\"_ _2a\"> </span></span></span>principi italiani OIC.<span class=\"_ _2a\"> </span>L\u2019incorporazione <span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>legale) <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>sen<span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _5\"></span>LVenture <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>S.p.A.<span class=\"_ _4\"></span><span class=\"ff1\">, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>quale <span class=\"_ _4\"></span>era <span class=\"_ _5\"></span>invece <span class=\"_ _5\"></span>quotata <span class=\"_ _5\"></span>nel <span class=\"_ _4\"></span>merc<span class=\"_ _4\"></span>ato <span class=\"_ _5\"></span>Euronext <span class=\"_ _4\"></span>M<span class=\"_ _4\"></span>ilano<span class=\"_ _2a\"> </span></span>quindi tenuta alla redazione <span class=\"_ _4\"></span>delle proprie situazioni con<span class=\"_ _4\"></span>tabili secondo i <span class=\"_ _4\"></span>principi IFRS, <span class=\"_ _4\"></span>ha richiesto <span class=\"_ _4\"></span>che <span class=\"ff6\">venisse sv<span class=\"_ _4\"></span>olto l\u2019esercizio<span class=\"_ _2a\"> </span></span>di prima applicazione degli IAS/IFRS in seno all<span class=\"ff6\">\u2019operazione di fusione.<span class=\"_ _2a\"> </span></span>Conseguentemente <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>bilancio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>sta<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>predisposto <span class=\"_ _5\"></span>in accordo <span class=\"_ _4\"></span>con <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>principi con<span class=\"_ _4\"></span>tabili <span class=\"_ _4\"></span>internazionali <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>anche <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>sal<span class=\"_ _4\"></span>di<span class=\"_ _2a\"> </span>comparativi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _5\"></span>riesposti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>nere <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>differenti <span class=\"_ _4\"></span>principi <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>redazione. <span class=\"_ _5\"></span> <span class=\"_ _5\"></span><span class=\"ff6\">Secondo <span class=\"_ _4\"></span>le <span class=\"_ _5\"></span>previsioni <span class=\"_ _4\"></span>dell\u2019IFRS <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span> <span class=\"_ _5\"></span></span>\u00e8 <span class=\"_ _4\"></span>stata<span class=\"_ _2a\"> </span>definita come <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>prima ad<span class=\"_ _4\"></span>ozione dei <span class=\"_ _5\"></span>principi IFRS <span class=\"_ _4\"></span>il<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>giorno <span class=\"_ _4\"></span>1 gen<span class=\"_ _4\"></span>naio 2023, <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l fine<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>poter <span class=\"_ _4\"></span>redigere <span class=\"_ _4\"></span>schemi <span class=\"_ _4\"></span>comparativi <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span>Conto Economico, Stato Patrimoniale e Rendiconto Finanziario per l\u2019eserciz<span class=\"_ _1\"></span>io 2023<span class=\"ff1\"> in formato <span class=\"_ _4\"></span>IFRS.<span class=\"_ _2a\"> </span></span>Il Gruppo ha applicato le seguenti esenzioni:<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>IFRS<span class=\"_ _4\"></span> 3 Business Combinations non \u00e8 sta<span class=\"_ _1\"></span>to applicato per le operazioni di aggregazione aziendale occorse antecedentemente<span class=\"_ _2a\"> </span>alla <span class=\"_ _11\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _11\"> </span>1 <span class=\"_ _11\"> </span>gennaio <span class=\"_ _11\"> </span>2023. <span class=\"_ _11\"></span>L\u2019uso <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>questa <span class=\"_ _b\"></span>eccez<span class=\"_ _4\"></span>ione <span class=\"_ _11\"></span>comporta <span class=\"_ _11\"></span>che <span class=\"_ _b\"></span>i<span class=\"_ _4\"></span>l <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _11\"></span>di <span class=\"_ _b\"></span>c<span class=\"_ _4\"></span>arico <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>passivit\u00e0<span class=\"_ _2a\"> </span>espresso in accordo con gli standard OIC, ha rappresentato il<span class=\"_ _1\"></span> loro costo presunto alla data di acquisizione<span class=\"_ _4\"></span>;<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>Il <span class=\"_ _4\"></span>Gruppo ha verificato tutti i <span class=\"_ _4\"></span>contratti sottoscritti prima del <span class=\"_ _4\"></span>1 gennaio 2023 <span class=\"_ _4\"></span>per determinare s<span class=\"_ _4\"></span>e contenessero un leasing i <span class=\"_ _5\"></span>cui<span class=\"_ _2a\"> </span>effetti sono successivi alla data di transizione;<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>L<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _5\"></span>relative <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>leasing <span class=\"_ _5\"></span>sono <span class=\"_ _b\"></span>state <span class=\"_ _5\"></span>misurate <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>attuale <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>pagamenti <span class=\"_ _b\"></span>rimanenti <span class=\"_ _5\"></span>scontati <span class=\"_ _5\"></span>utilizzando <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>IBR <span class=\"_ _5\"></span>a<span class=\"_ _4\"></span>l <span class=\"_ _b\"></span><span class=\"ls12\">1<span class=\"_ _2a\"> </span></span>gennaio 2023;<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>utilizz<span class=\"ls1b\">ato</span> <span class=\"_ _5\"></span><span class=\"ff6\">l\u2019opzione di <span class=\"_ _4\"></span>contabilizzazione <span class=\"_ _4\"></span>degli i<span class=\"_ _4\"></span>nvestimenti <span class=\"_ _4\"></span>in strumenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>equity <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sistenti alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>gennaio<span class=\"_ _2a\"> </span></span>2023 al fair value through other comphrensive income;<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>L<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>stime effettuate <span class=\"_ _4\"></span>al 1 <span class=\"_ _4\"></span>gennaio <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2023 <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>consistenti con <span class=\"_ _4\"></span>quelle <span class=\"_ _4\"></span>effettuate <span class=\"_ _4\"></span>per il <span class=\"_ _4\"></span>calcolo <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>bilanc<span class=\"_ _4\"></span><span class=\"ls17\">i<span class=\"_ _2a\"> </span></span>predisposti <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>medesime <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _b\"></span>contabili <span class=\"_ _b\"></span>nazionali <span class=\"_ _b\"></span>eccetto <span class=\"_ _b\"></span>per<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>seguenti <span class=\"_ _b\"></span>poste <span class=\"_ _b\"></span>di <span class=\"_ _11\"></span>bilancio <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>he <span class=\"_ _b\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _2a\"> </span>richiedev<span class=\"ff6\">ano stime secondo l\u2019utilizzo dei principi contabili locali:<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Investimenti in startup valutati al fair value secondo i principi contabili internazionali;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Trattamento fine rapporto ed altri benefici ai dipen<span class=\"_ _1\"></span>denti;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Leasing;<span class=\"_ _2a\"> </span></span></span>Le stime effettuate dal Gruppo al 1 gennaio 2023 ed al 3<span class=\"_ _4\"></span>1 dicembre 2023 riflettono le informazioni e le<span class=\"_ _4\"></span> condizioni esistenti <span class=\"_ _4\"></span>a tali<span class=\"_ _2a\"> </span>date.<span class=\"_ _2a\"> </span>Di seguito si r<span class=\"ff6\">appresenta l\u2019esercizio di conversione IFRS del Bilancio Consolidato al 31.12.2022 di Digital Magics</span> S.p.A.<span class=\"_ _2a\"> </span>Si vuole t<span class=\"_ _1\"></span>uttavia <span class=\"_ _1\"></span>precisare che <span class=\"_ _f\"></span><span class=\"ff6\">s<span class=\"_ _4\"></span>i \u00e8 resa<span class=\"_ _1\"></span> necessar<span class=\"_ _1\"></span>ia, in <span class=\"_ _f\"></span>ba<span class=\"_ _4\"></span>se all\u2019IFRS 10,<span class=\"ff1\"> an<span class=\"_ _f\"></span>che <span class=\"ff6\">l\u2019estensione del <span class=\"_ _f\"></span>pe<span class=\"_ _4\"></span>rimetro di <span class=\"_ _f\"></span>consolidamento della<span class=\"_ _2a\"> </span></span></span></span>Digital Magics ad alt<span class=\"_ _1\"></span>re societ\u00e0 controllate per le quali, secon<span class=\"_ _1\"></span>do i principi OIC, non era obblig<span class=\"_ _1\"></span>atorio un consolida<span class=\"_ _1\"></span>mento integrale.<table class=\"s w16f hf4\" id=\"_ec134285-bf47-44f7-8bb1-5cf650e8fc38\"><tr><td></td><td class=\"c x178 yceb w170 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">DIGITAL<span class=\"_ _2a\"> </span></div></td><td class=\"c x179 ycec w171 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Ampliamento<span class=\"_ _2a\"> </span></div></td><td class=\"c x17a ycec w172 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Rettifiche da<span class=\"_ _2a\"> </span></div></td><td class=\"c x17b yceb w170 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">DIGITAL<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c yced w67 h75\"><div class=\"t m0 x8 h10 y279 ff2 fs0 fc5 sc0 ls1 ws0\">SITUAZIONE PATRIMONIALE AL 01.01.2023 </div></td><td class=\"c x17c ycee w173 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">MAGICS S.P.A<span class=\"_ _2a\"> </span></div></td><td class=\"c x17d ycef w174 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">perimetro di<span class=\"_ _2a\"> </span></div></td><td class=\"c x17e ycef w175 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">conversione</div></td><td class=\"c x17f ycee w176 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">MAGICS S.P.A<span class=\"_ _2a\"> </span></div></td></tr><tr><td></td><td class=\"c x180 ycf0 w177 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">(Dati espressi<span class=\"_ _2a\"> </span></div></td><td class=\"c x181 ycf1 w178 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">consolidamento<span class=\"_ _2a\"> </span></div></td><td class=\"c x182 ycf1 w179 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IFRS<span class=\"_ _2a\"> </span></div></td><td class=\"c x183 ycf0 w17a he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">(Dati espressi<span class=\"_ _2a\"> </span></div></td></tr><tr><td></td><td class=\"c x184 ycf2 w17b he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">in OIC)<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td class=\"c x185 ycf2 w17c he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">in IFRS)<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c ycf3 w67 h76\"><div class=\"t m0 x8 h30 y391 ff2 fs6 fc0 sc0 ls1 ws0\">ATTIVITA' </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c ycf4 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Immobili, impiant<span class=\"_ _1\"></span>i, macchinari <span class=\"_ _1\"></span>e altre a<span class=\"_ _1\"></span>ttrezzature </div></td><td class=\"c x186 ycf4 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">100  </div></td><td class=\"c x187 ycf4 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                    </div><div class=\"t m0 x11 hc y252 ff1 fs6 fc0 sc0 ls6 ws0\">29 <span class=\"ls1\"> </span></div></td><td class=\"c x188 ycf4 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">595  </div></td><td class=\"c x189 ycf4 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">724  </div></td></tr><tr><td class=\"c x11c ycf5 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Avviamento e al<span class=\"_ _1\"></span>tre att<span class=\"_ _1\"></span>ivit\u00e0 immaterial<span class=\"_ _f\"></span>i  <span class=\"_ _4\"></span> </div></td><td class=\"c x186 ycf5 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">2.156  </div></td><td class=\"c x187 ycf5 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 xe hc y252 ff1 fs6 fc0 sc0 ls2e ws0\">1.<span class=\"ls1\">198</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td><td class=\"c x188 ycf5 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                </div><div class=\"t m0 xe hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(251) </div></td><td class=\"c x189 ycf5 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls5 ws0\">3.<span class=\"ls1\">103</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ycf6 w67 h65\"><div class=\"t m0 x8 h2 y6d1 ff1 fs6 fc0 sc0 ls1 ws0\">Titoli in porta<span class=\"_ _1\"></span>foglio<span class=\"fs0\"> e partecipazioni</span> </div></td><td class=\"c x186 ycf6 w68 h65\"><div class=\"t m0 x7d hc y6d2 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>           </div><div class=\"t m0 x8c hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">13.354  </div></td><td class=\"c x187 ycf6 w69 h65\"><div class=\"t m0 xd hc y6d2 ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 x6d hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(3.714) </div></td><td class=\"c x188 ycf6 w68 h65\"><div class=\"t m0 x7d hc y6d2 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>          </div><div class=\"t m0 x8c hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">20.910  </div></td><td class=\"c x189 ycf6 w6a h65\"><div class=\"t m0 x7d hc y6d2 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>          </div><div class=\"t m0 x4d hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">30.550  </div></td></tr><tr><td class=\"c x11c ycf7 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie </div></td><td class=\"c x186 ycf7 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 x70 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">2.420  </div></td><td class=\"c x187 ycf7 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                </div><div class=\"t m0 xe hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls48\">552</span>) </div></td><td class=\"c x188 ycf7 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">610  </div></td><td class=\"c x189 ycf7 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls6 ws0\">2.<span class=\"ls1\">478</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ycf8 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Crediti commercial<span class=\"_ _f\"></span>i   </div></td><td class=\"c x186 ycf8 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">4.106  </div></td><td class=\"c x187 ycf8 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x2e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">570  </div></td><td class=\"c x188 ycf8 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                   </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(41) </div></td><td class=\"c x189 ycf8 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">4.635  </div></td></tr><tr><td class=\"c x11c ycf9 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Altra at<span class=\"_ _1\"></span>tivit\u00e0 non finanziarie </div></td><td class=\"c x186 ycf9 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x96 hc y252 ff1 fs6 fc0 sc0 ls1d ws0\">428 <span class=\"ls1\"> </span></div></td><td class=\"c x187 ycf9 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 xe hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">1.00<span class=\"ls2e\">1</span><span class=\"ls2e\"> </span> </div></td><td class=\"c x188 ycf9 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(50) </div></td><td class=\"c x189 ycf9 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x7 hc y252 ff1 fs6 fc0 sc0 ls2e ws0\">1.<span class=\"ls1\">379</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ycfa w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Disponibilit\u00e0 l<span class=\"_ _1\"></span>iquide e mezzi equival<span class=\"_ _f\"></span>enti </div></td><td class=\"c x186 ycfa w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">6.257  </div></td><td class=\"c x187 ycfa w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 x2 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">718  </div></td><td class=\"c x188 ycfa w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                     </div><div class=\"t m0 x7a hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ls2d\">  </span><span class=\"ls2d\"> </span> </div></td><td class=\"c x189 ycfa w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">6.976  </div></td></tr><tr><td class=\"c x11c ycfb w67 h4f\"><div class=\"t m0 x8 h30 y6d7 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE ATTIVITA'<span class=\"_ _1\"></span> </div></td><td class=\"c x186 ycfb w68 h4f\"><div class=\"t m0 x7d h30 y6d8 ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>          </div><div class=\"t m0 x4d h30 y6d9 ff2 fs6 fc0 sc0 ls1 ws0\">28.821  </div></td><td class=\"c x187 ycfb w69 h4f\"><div class=\"t m0 xd h30 y6d8 ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x7 h30 y6d9 ff2 fs6 fc0 sc0 ls1 ws0\">(749) </div></td><td class=\"c x188 ycfb w68 h4f\"><div class=\"t m0 x7d h30 y6d8 ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>           </div><div class=\"t m0 x8c h30 y6d9 ff2 fs6 fc0 sc0 ls1 ws0\">21.773  </div></td><td class=\"c x189 ycfb w6a h4f\"><div class=\"t m0 x7d h30 y6d8 ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>        </div><div class=\"t m0 x50 h30 y6d9 ff2 fs6 fc0 sc0 ls1 ws0\">49.845  </div></td></tr><tr><td class=\"c x11c ycfc w67 h76\"><div class=\"t m0 x8 h30 y391 ff2 fs6 fc0 sc0 ls1 ws0\">PASSIVITA' </div></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w17d hf5\" id=\"_e66c692d-15bd-4ffd-bcdd-1b8b57ada16c\"><tr><td class=\"c x11c ycfd w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Passivit\u00e0 finanziar<span class=\"_ _1\"></span>ie </div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x186 ycfd w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x70 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">3.229  </div></td><td class=\"c x187 ycfd w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">2.234  </div></td><td class=\"c x188 ycfd w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x7 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">1.142  </div></td><td class=\"c x189 ycfd w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x70 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">6.605  </div></td></tr><tr><td class=\"c x11c ycfe w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Fondi per ris<span class=\"_ _1\"></span>chi e oneri e TFR </div></td><td class=\"c x186 ycfe w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">195  </div></td><td class=\"c x187 ycfe w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls5 ws0\">38<span class=\"ls1\">4</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td><td class=\"c x188 ycfe w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                   </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(12) </div></td><td class=\"c x189 ycfe w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">567  </div></td></tr><tr><td class=\"c x11c ycff w67 h65\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x186 ycff w68 h65\"><div class=\"t m0 x7d hc y6e0 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">1.292  </div></td><td class=\"c x187 ycff w69 h65\"><div class=\"t m0 xd hc y6e0 ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls35 ws0\">986<span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td><td class=\"c x188 ycff w68 h65\"><div class=\"t m0 x7d hc y6e0 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                     </div><div class=\"t m0 x7a hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ls2d\">  </span><span class=\"ls2d\"> </span> </div></td><td class=\"c x189 ycff w6a h65\"><div class=\"t m0 x7d hc y6e0 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls6 ws0\">2.<span class=\"ls1\">278</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd00 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Altre passivit<span class=\"_ _1\"></span>\u00e0 non finanziarie </div></td><td class=\"c x186 yd00 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x7 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">1.015  </div></td><td class=\"c x187 yd00 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">911  </div></td><td class=\"c x188 yd00 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                     </div><div class=\"t m0 x7a hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ls2d\">  </span><span class=\"ls2d\"> </span> </div></td><td class=\"c x189 yd00 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>               </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls2e ws0\">1.<span class=\"ls35\">926</span><span class=\"ls35\"><span class=\"ls1\"> </span></span><span class=\"ls35\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c yd01 w67 h4f\"><div class=\"t m0 x8 h30 y250 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE PASSIVIT\u00c0  <span class=\"_ _f\"></span> </div></td><td class=\"c x186 yd01 w68 h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 x70 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">5.730  </div></td><td class=\"c x187 yd01 w69 h4f\"><div class=\"t m0 xd h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x7 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">4.516  </div></td><td class=\"c x188 yd01 w68 h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x7 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">1.130  </div></td><td class=\"c x189 yd01 w6a h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>           </div><div class=\"t m0 x6d h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">11.376  </div></td></tr><tr><td class=\"c x11c yd02 w67 h4f\"><div class=\"t m0 x8 h30 y250 ff2 fs6 fc0 sc0 ls1 ws0\">PATRIMONIO NETT<span class=\"_ _f\"></span>O </div></td><td class=\"c x186 yd02 w68 h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>          </div><div class=\"t m0 x4d h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">23.091  </div></td><td class=\"c x187 yd02 w69 h4f\"><div class=\"t m0 xd h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>         </div><div class=\"t m0 x50 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">(5.264) </div></td><td class=\"c x188 yd02 w68 h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>         </div><div class=\"t m0 x50 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">20.643  </div></td><td class=\"c x189 yd02 w6a h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>         </div><div class=\"t m0 x50 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">38.469  </div></td></tr></table>Le rettifiche ascrivibili ai diversi criteri di rilevaz<span class=\"_ _1\"></span>ione e misurazione previsti dagli IFRS sono cos\u00ec rappresentate: - <span class=\"ff6\">alla voce \u201c<span class=\"ffb\">Immobili, impianti, macchinari e altre attrezzature</span>\u201d</span> <span class=\"ff6\">\u00e8 rappresentato l\u2019effetto dell\u2019iscrizione dei diritti d\u2019uso per beni in<span class=\"_ _2a\"> </span></span>leasing <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>Euro <span class=\"_ _12\"> </span>595 <span class=\"_ _1b\"> </span>migliaia <span class=\"_ _12\"> </span>derivante <span class=\"_ _1b\"> </span>da<span class=\"ff6\">ll\u2019applicazione <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>principio <span class=\"_ _12\"> </span>contabile <span class=\"_ _1b\"> </span>internazionale <span class=\"_ _12\"> </span>IFRS <span class=\"_ _12\"> </span>16 <span class=\"_ _1b\"> </span>\u201c<span class=\"ffb\">Leases</span>\u201d <span class=\"_ _1b\"> </span>che <span class=\"_ _12\"> </span>ha<span class=\"_ _2a\"> </span></span>comportato l\u2019iscrizione di diritti d\u2019uso per complessivi; - <span class=\"ff6\">alla voce \u201c<span class=\"ffb\">Avviamento e altre attivit\u00e0 immateriali<span class=\"_ _4\"></span></span>\u201d l\u2019applicazione del pr<span class=\"_ _1\"></span>incipio contabile internazionale IAS 38 \u201c<span class=\"ffb\">Inta<span class=\"_ _4\"></span>ngible Assets</span><span class=\"ls49\">\u201d<span class=\"_ _2a\"> </span></span></span>ha comportato una rettifica complessiva di Euro 251 migliaia <span class=\"ff6\">ascrivibile all\u2019effetto combinato delle seguenti fattispecie: </span>\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">per Euro 141 migliaia<span class=\"ff6\">, per l\u2019eliminazione di costi di impianto e ampliamento non<span class=\"_ _1\"></span> rilevabili ai sensi dello IAS 38; </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">per <span class=\"_ _11\"></span>Euro <span class=\"_ _11\"></span>411 <span class=\"_ _b\"></span>migli<span class=\"_ _4\"></span>aia, <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>considerazione <span class=\"_ _11\"></span>della <span class=\"_ _11\"> </span>riduzione <span class=\"_ _b\"></span>di <span class=\"_ _e\"> </span>costi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>sviluppo <span class=\"_ _11\"></span>non <span class=\"_ _11\"></span>capitalizzabili <span class=\"_ _11\"></span>secondo <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>diverso<span class=\"_ _2a\"> </span></span></span>framework <span class=\"ff1\">contabile al netto degli ammortamenti iscritti sul bilancio civilistico; </span>\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">per <span class=\"_ _1b\"> </span>Euro <span class=\"_ _8\"> </span>300 <span class=\"_ _1b\"> </span>migliaia, <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>incremento <span class=\"_ _1b\"> </span>per <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>ripresa <span class=\"_ _8\"> </span>degli <span class=\"_ _1b\"> </span>ammortamenti <span class=\"_ _8\"> </span>degli <span class=\"_ _1b\"> </span>avviame<span class=\"_ _4\"></span>nti <span class=\"_ _1b\"> </span>iscritti <span class=\"_ _8\"> </span>nel <span class=\"_ _1b\"> </span>corso<span class=\"_ _2a\"> </span></span></span>dell\u2019esercizio <span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>02<span class=\"ff1\">1 nel<span class=\"_ _1\"></span> bilancio <span class=\"_ _f\"></span>d<span class=\"_ _4\"></span>i D<span class=\"_ _1\"></span>igital <span class=\"_ _1\"></span>Magics redatto <span class=\"_ _f\"></span>in conformit\u00e0 agl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>OIC, e <span class=\"_ _f\"></span>ripresi ai fin<span class=\"_ _1\"></span>i dei <span class=\"_ _1\"></span>Prospetti P<span class=\"_ _1\"></span>ro-f<span class=\"_ _4\"></span>orma<span class=\"_ _2a\"> </span></span>considerato <span class=\"_ _11\"> </span>che, <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>convenzione, <span class=\"_ _e\"> </span>gli <span class=\"_ _11\"> </span>stessi <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>st<span class=\"_ _4\"></span>ati <span class=\"_ _11\"> </span>redatti <span class=\"_ _11\"> </span>assumendo <span class=\"_ _11\"> </span>come  da<span class=\"_ _1\"></span>ta <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>rima <span class=\"_ _11\"> </span>applicazione <span class=\"_ _11\"> </span>dei<span class=\"_ _2a\"> </span>principi contabili IAS/IFRS da parte di Digital Magics il 1\u00b0 gennaio 2023<span class=\"ls1b\">; </span>- <span class=\"_ _12\"> </span><span class=\"ff6\">alla <span class=\"_ _a\"> </span>voce <span class=\"_ _12\"> </span>\u201c<span class=\"ffb\">Titoli <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>portafoglio</span>\u201d <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _12\"> </span>rappresentato <span class=\"_ _a\"> </span>l\u2019ef<span class=\"_ _4\"></span>fetto <span class=\"_ _a\"> </span>netto <span class=\"_ _12\"> </span>dell\u2019iscrizione <span class=\"_ _a\"> </span>de<span class=\"_ _4\"></span>l <span class=\"_ _12\"> </span><span class=\"ffb\">fair <span class=\"_ _12\"> </span>value <span class=\"_ _12\"> </span></span></span>del <span class=\"_ _a\"> </span>portafoglio <span class=\"_ _12\"> </span>investimenti<span class=\"_ _2a\"> </span>relativamente <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>ti<span class=\"_ _4\"></span>toli <span class=\"_ _5\"></span>iscritti <span class=\"_ _b\"></span>nell\u2019attivo <span class=\"_ _b\"></span>immobilizzato <span class=\"_ _5\"></span>secondo <span class=\"_ _b\"></span>quanto <span class=\"_ _5\"></span>previsto <span class=\"_ _b\"></span>dall\u2019applicazione <span class=\"_ _5\"></span>dei <span class=\"_ _b\"></span>principi <span class=\"_ _b\"></span>contabili <span class=\"_ _5\"></span>I<span class=\"_ _4\"></span><span class=\"ff1\">FRS <span class=\"_ _b\"></span>9<span class=\"_ _2a\"> </span></span>\u201c<span class=\"ffb\">Financial Instruments</span>\u201d ed IFRS 13 \u201c<span class=\"ffb\">Fair Value Measurements<span class=\"_ _4\"></span></span>\u201d per E<span class=\"_ _1\"></span>uro 20.910 migliaia; - <span class=\"_ _5\"></span><span class=\"ff6\">alla <span class=\"_ _4\"></span>voce <span class=\"_ _5\"></span>\u201c<span class=\"ffb ls4a\">Al<span class=\"ls1\">tre <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>nanziarie</span></span>\u201d <span class=\"_ _5\"></span>prevalentement<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>eff<span class=\"_ _4\"></span>etto <span class=\"_ _4\"></span>dell\u2019applicazione <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>principio <span class=\"_ _4\"></span>contabile <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>16 <span class=\"_ _4\"></span>\u201c<span class=\"_ _5\"></span><span class=\"ffb\">Leases</span>\u201d <span class=\"_ _4\"></span>per<span class=\"_ _2a\"> </span></span>Euro 620 migliaia, in relazione alla rilevazione di un <span class=\"ffb ls8\">sub<span class=\"_ _4\"></span><span class=\"ls1\">-leasing</span></span><span class=\"ls22\">, <span class=\"_ _4\"></span></span>e per la restante parte <span class=\"ff6\">per l\u2019applicazione del principio contabile<span class=\"_ _2a\"> </span></span>IFRS 9 \u201c<span class=\"ffb\">Financial Instruments</span>\u201d in merito all\u2019adozione del metodo del costo ammortizzato; - <span class=\"_ _b\"></span><span class=\"ff6\">alla <span class=\"_ _5\"></span>voce <span class=\"_ _b\"></span>\u201c<span class=\"ffb\">Crediti <span class=\"_ _b\"></span>commerciali</span>\u201d <span class=\"_ _b\"></span>in <span class=\"_ _5\"></span>con<span class=\"_ _4\"></span>nessione <span class=\"_ _b\"></span></span><span class=\"ls1b\">al</span><span class=\"ff6\">l\u2019iscrizione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _5\"></span>maggior <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>svalutazione <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>per <span class=\"_ _5\"></span>Euro <span class=\"_ _b\"></span>41 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>in<span class=\"_ _2a\"> </span></span>accordo con il principio contabile IFRS 9 \u201c<span class=\"ff13\">Financial Instruments\u201d; </span>- <span class=\"ff6\">alla voce \u201c<span class=\"ffb\">Passivit\u00e0 finanziarie</span>\u201d l\u2019applicazione del Principio Contabile Internazionale IFRS 16 \u201c<span class=\"ffb\">Leases</span>\u201d ha comportato l\u2019iscrizione<span class=\"_ _2a\"> </span></span>di una passivit\u00e0 finanziaria per Euro 1.142 migliaia.<span class=\"_ _2a\"> </span>Di <span class=\"_ _4\"></span>seguito <span class=\"_ _5\"></span>si <span class=\"_ _4\"></span>riporta <span class=\"_ _5\"></span><span class=\"ff6\">in <span class=\"_ _4\"></span>forma <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _5\"></span>sintetica <span class=\"_ _4\"></span>l\u2019esercizio <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>sione <span class=\"_ _4\"></span>medesimo <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1.12.2023 <span class=\"_ _4\"></span>ed <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span>pros<span class=\"_ _4\"></span>petti <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>Conto<span class=\"_ _2a\"> </span>Economico annuale per l\u2019esercizio 2023.<table class=\"s w17e hf6\" id=\"_326f8dcf-f9b1-40e6-a3c0-0d7013d2cbbf\"><tr><td class=\"c x11c yd03 w6b h3c\"><div class=\"t m0 x8 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">SITUAZIONE PATRIMONIALE AL 31.12.2023 </div></td><td></td><td class=\"c x18a yd04 w172 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">Rettifiche da<span class=\"_ _2a\"> </span></div></td><td class=\"c x18b yd05 w17f he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">Dati espressi<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c yd06 w6b h7a\"><div class=\"t m0 x8 h10 y6f8 ff2 fs0 fc0 sc0 ls1 ws0\">Valori in Euro Migliaia </div></td><td class=\"c x18c yd06 w6c h79\"><div class=\"t m0 x8f h10 y6f6 ff2 fs0 fc0 sc0 ls1 ws0\">Dati espressi in OIC </div></td><td class=\"c x18d yd07 w175 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">conversione<span class=\"_ _2a\"> </span></div></td><td class=\"c x18e yd08 w180 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">in IFRS<span class=\"_ _2a\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x18f yd09 w179 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">IFRS<span class=\"_ _2a\"> </span></div></td><td></td></tr><tr><td class=\"c x11c yd0a w6b h3c\"><div class=\"t m0 x8 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">ATTIVITA' </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd0b w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Immobili, impianti, macchinari e altre attrezzature </div></td><td class=\"c x18c yd0b w6c h3c\"><div class=\"t m0 x33 h2 y424 ff1 fs0 fc0 sc0 ls12 ws0\">144<span class=\"ls1\"> </span></div></td><td class=\"c x190 yd0b w6d h3c\"><div class=\"t m0 x61 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">504 </div></td><td class=\"c x191 yd0b w38 h3c\"><div class=\"t m0 x6d h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">648 </div></td></tr><tr><td class=\"c x11c yd0c w6b h3d\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Avviamento e altre attivit\u00e0 immateriali   </div></td><td class=\"c x18c yd0c w6c h3d\"><div class=\"t m0 x6 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">2.221 </div></td><td class=\"c x190 yd0c w6d h3d\"><div class=\"t m0 x5e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(408) </div></td><td class=\"c x191 yd0c w38 h3d\"><div class=\"t m0 x50 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">1.813 </div></td></tr><tr><td class=\"c x11c yd0d w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Titoli in portafoglio e partecipazioni </div></td><td class=\"c x18c yd0d w6c h3c\"><div class=\"t m0 x48 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">11.845 </div></td><td class=\"c x190 yd0d w6d h3c\"><div class=\"t m0 x8c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">16.122 </div></td><td class=\"c x191 yd0d w38 h3c\"><div class=\"t m0 x15 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">27.967 </div></td></tr><tr><td class=\"c x11c yd0e w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Altre attivit\u00e0 finanziarie </div></td><td class=\"c x18c yd0e w6c h3c\"><div class=\"t m0 x7b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">2.435 </div></td><td class=\"c x190 yd0e w6d h3c\"><div class=\"t m0 x2 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">191 </div></td><td class=\"c x191 yd0e w38 h3c\"><div class=\"t m0 x4b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">2.626 </div></td></tr><tr><td class=\"c x11c yd0f w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Crediti commerciali   </div></td><td class=\"c x18c yd0f w6c h3c\"><div class=\"t m0 x6 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">4.156 </div></td><td class=\"c x190 yd0f w6d h3c\"><div class=\"t m0 x5e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(340) </div></td><td class=\"c x191 yd0f w38 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">3.816 </div></td></tr><tr><td class=\"c x11c yd10 w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Altra attivit\u00e0 non finanziarie </div></td><td class=\"c x18c yd10 w6c h3c\"><div class=\"t m0 x6 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">1.709 </div></td><td class=\"c x190 yd10 w6d h3c\"><div class=\"t m0 xf h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(705) </div></td><td class=\"c x191 yd10 w38 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">1.004 </div></td></tr><tr><td class=\"c x11c yd11 w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x18c yd11 w6c h3c\"><div class=\"t m0 x7c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">4.911 </div></td><td class=\"c x190 yd11 w6d h3c\"><div class=\"t m0 x7a h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x191 yd11 w38 h3c\"><div class=\"t m0 x50 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">4.911 </div></td></tr><tr><td class=\"c x11c yd12 w6b h3c\"><div class=\"t m0 x8 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE ATTIVITA' </div></td><td class=\"c x18c yd12 w6c h3c\"><div class=\"t m0 x77 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">27.421 </div></td><td class=\"c x190 yd12 w6d h3c\"><div class=\"t m0 x50 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">15.364 </div></td><td class=\"c x191 yd12 w38 h3c\"><div class=\"t m0 x76 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">42.785 </div></td></tr><tr><td class=\"c x11c yd13 w6b h3c\"><div class=\"t m0 x8 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">PASSIVITA' </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd14 w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Passivit\u00e0 finanziarie </div></td><td class=\"c x18c yd14 w6c h3c\"><div class=\"t m0 x7b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">5.638 </div></td><td class=\"c x190 yd14 w6d h3c\"><div class=\"t m0 x6f h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">152 </div></td><td class=\"c x191 yd14 w38 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">5.790 </div></td></tr></table><table class=\"s w186 hf8\" id=\"_64e40eb4-f5e3-4b6a-a1ce-eb4949ab2070\"><tr><td class=\"c x11c yd26 w6b h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Fondi per rischi e oneri e TFR </div></td><td class=\"c x18c yd26 w6c h3c\"><div class=\"t m0 x7c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.017 </div></td><td class=\"c x190 yd26 w6d h3c\"><div class=\"t m0 xf h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(389) </div></td><td class=\"c x191 yd26 w38 h3c\"><div class=\"t m0 x6d h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">628 </div></td></tr><tr><td class=\"c x11c yd27 w6b h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Debiti commerciali </div></td><td class=\"c x18c yd27 w6c h3c\"><div class=\"t m0 x7b h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">2.727 </div></td><td class=\"c x190 yd27 w6d h3c\"><div class=\"t m0 xf h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(803) </div></td><td class=\"c x191 yd27 w38 h3c\"><div class=\"t m0 x4e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.924 </div></td></tr><tr><td class=\"c x11c yd28 w6b h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Altre passivit\u00e0 non finanziarie </div></td><td class=\"c x18c yd28 w6c h3c\"><div class=\"t m0 x6 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.034 </div></td><td class=\"c x190 yd28 w6d h3c\"><div class=\"t m0 x6f h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(16) </div></td><td class=\"c x191 yd28 w38 h3c\"><div class=\"t m0 x50 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.018 </div></td></tr><tr><td class=\"c x11c yd29 w6b h3d\"><div class=\"t m0 x8 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE PASSIVIT\u00c0   </div></td><td class=\"c x18c yd29 w6c h3d\"><div class=\"t m0 x51 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">10.416 </div></td><td class=\"c x190 yd29 w6d h3d\"><div class=\"t m0 x5c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">(1.056) </div></td><td class=\"c x191 yd29 w38 h3d\"><div class=\"t m0 x4b h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">9.360 </div></td></tr><tr><td class=\"c x11c yd2a w6b h4d\"><div class=\"t m0 x8 h10 y2d2 ff2 fs0 fc0 sc0 ls1 ws0\">PATRIMONIO NETTO </div></td><td class=\"c x18c yd2a w6c h4d\"><div class=\"t m0 x77 h10 y2d2 ff2 fs0 fc0 sc0 ls1 ws0\">17.005 </div></td><td class=\"c x190 yd2a w6d h4d\"><div class=\"t m0 x5c h10 y2d2 ff2 fs0 fc0 sc0 ls1 ws0\">16.420 </div></td><td class=\"c x191 yd2a w38 h4d\"><div class=\"t m0 x6e h10 y2d2 ff2 fs0 fc0 sc0 ls1 ws0\">33.425 </div></td></tr></table><table class=\"s w187 hf9\" id=\"_976620f9-0ad7-46fd-95ee-f2e6e46a2268\"><tr><td class=\"c x11c yd2b w6e h33\"><div class=\"t m0 x8 h10 y3f ff2 fs0 fc5 sc0 ls1 ws0\">CONTO ECONOMICO AL 31.12.2023 </div></td><td class=\"c x198 yd2c w6f h7c\"><div class=\"t m0 x8 h10 y709 ff2 fs0 fc5 sc0 ls1 ws0\">Dati espressi in OIC </div></td><td class=\"c x199 yd2d w172 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Rettifiche da<span class=\"_ _2a\"> </span></div></td><td class=\"c x19a yd2d w188 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Dati espressi in<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c yd2c w6e h3c\"><div class=\"t m0 x8 h10 y27e ff2 fs0 fc5 sc0 ls1 ws0\">Valori in Euro Migliaia </div></td><td></td><td class=\"c x19b yd2e w189 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">conversione IFRS<span class=\"_ _2a\"> </span></div></td><td class=\"c x19c yd2e w179 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IFRS<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c yd2f w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Ricavi e proventi di<span class=\"_ _4\"></span>versi </div></td><td class=\"c x198 yd2f w6f h33\"><div class=\"t m0 x2 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">7.754 </div></td><td class=\"c x19d yd2f w70 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(714) </div></td><td class=\"c x19e yd2f w71 h33\"><div class=\"t m0 x2 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">7.040 </div></td></tr><tr><td class=\"c x11c yd30 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Risultato netto della gest<span class=\"_ _4\"></span>ione investimenti<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd30 w6f h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(3.388) </div></td><td class=\"c x19d yd30 w70 h33\"><div class=\"t m0 x2 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">3.339 </div></td><td class=\"c x19e yd30 w71 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(49) </div></td></tr><tr><td class=\"c x11c yd31 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Costi per servizi<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd31 w6f h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(5.696) </div></td><td class=\"c x19d yd31 w70 h33\"><div class=\"t m0 x2 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">1.003 </div></td><td class=\"c x19e yd31 w71 h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(4.693) </div></td></tr><tr><td class=\"c x11c yd32 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Costi del p<span class=\"_ _4\"></span>ersonale </div></td><td class=\"c x198 yd32 w6f h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(2.171) </div></td><td class=\"c x19d yd32 w70 h33\"><div class=\"t m0 x77 h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd32 w71 h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(2.159) </div></td></tr><tr><td class=\"c x11c yd33 w6e h34\"><div class=\"t m0 x8 h7d y70e ff16 fs5 fc0 sc0 ls1 ws0\">Altri costi operativi<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd33 w6f h34\"><div class=\"t m0 x5f h7d y70e ff16 fs5 fc0 sc0 ls1 ws0\">(481) </div></td><td class=\"c x19d yd33 w70 h34\"><div class=\"t m0 x5f h7d y70e ff16 fs5 fc0 sc0 ls1 ws0\">(215) </div></td><td class=\"c x19e yd33 w71 h34\"><div class=\"t m0 x5f h7d y70e ff16 fs5 fc0 sc0 ls1 ws0\">(696) </div></td></tr><tr><td class=\"c x11c yd34 w6e h33\"><div class=\"t m0 x8 h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">Margine Operativo Lordo<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd34 w6f h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(3.983) </div></td><td class=\"c x19d yd34 w70 h33\"><div class=\"t m0 x2 h7e y424 ff17 fs5 fc0 sc0 ls2b ws0\">3.426<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd34 w71 h33\"><div class=\"t m0 x5f h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(557) </div></td></tr><tr><td class=\"c x11c yd35 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Ammortamenti e perdi<span class=\"_ _4\"></span>te di valore di <span class=\"_ _4\"></span>attivit\u00e0 mat.li<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd35 w6f h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(178) </div></td><td class=\"c x19d yd35 w70 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(146) </div></td><td class=\"c x19e yd35 w71 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(324) </div></td></tr><tr><td class=\"c x11c yd36 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Ammortamenti e perdi<span class=\"_ _4\"></span>te di valore di <span class=\"_ _4\"></span>attivit\u00e0 immat.li<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd36 w6f h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(2.053) </div></td><td class=\"c x19d yd36 w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">419<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd36 w71 h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(1.634) </div></td></tr><tr><td class=\"c x11c yd37 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Accantonamenti e sval<span class=\"_ _4\"></span>utazioni<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd37 w6f h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(832) </div></td><td class=\"c x19d yd37 w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">678<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd37 w71 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(154) </div></td></tr><tr><td class=\"c x11c yd38 w6e h33\"><div class=\"t m0 x8 h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">Risultato Operativo<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd38 w6f h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(7.045) </div></td><td class=\"c x19d yd38 w70 h33\"><div class=\"t m0 x2 h7e y424 ff17 fs5 fc0 sc0 ls2b ws0\">4.376<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd38 w71 h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(2.669) </div></td></tr><tr><td class=\"c x11c yd39 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Proventi Finanziari<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd39 w6f h33\"><div class=\"t m0 x8e h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">137<span class=\"ls1\"> </span></div></td><td class=\"c x19d yd39 w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">266<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd39 w71 h33\"><div class=\"t m0 x8e h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">403<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd3a w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Oneri Finanziari<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd3a w6f h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(193) </div></td><td class=\"c x19d yd3a w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(72) </div></td><td class=\"c x19e yd3a w71 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(265) </div></td></tr><tr><td class=\"c x11c yd3b w6e h33\"><div class=\"t m0 x8 h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">Risultato prima delle impost<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd3b w6f h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(7.101) </div></td><td class=\"c x19d yd3b w70 h33\"><div class=\"t m0 x2 h7e y424 ff17 fs5 fc0 sc0 ls2b ws0\">4.570<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd3b w71 h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(2.531) </div></td></tr><tr><td class=\"c x11c yd3c w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Imposte sul reddit<span class=\"_ _4\"></span>o </div></td><td class=\"c x198 yd3c w6f h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(199) </div></td><td class=\"c x19d yd3c w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">170<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd3c w71 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(29) </div></td></tr><tr><td class=\"c x11c yd3d w6e h3c\"><div class=\"t m0 x8 h7e y2dc ff17 fs5 fc0 sc0 ls1 ws0\">Risultato Nett<span class=\"_ _4\"></span>o </div></td><td class=\"c x198 yd3d w6f h3c\"><div class=\"t m0 x5e h7f y27e ff17 fs4 fc0 sc0 ls1 ws0\">(7.299) </div></td><td class=\"c x19d yd3d w70 h3c\"><div class=\"t m0 x5b h7f y27e ff17 fs4 fc0 sc0 ls1 ws0\">4.739 </div></td><td class=\"c x19e yd3d w71 h3c\"><div class=\"t m0 x5e h7f y27e ff17 fs4 fc0 sc0 ls1 ws0\">(2.560) </div></td></tr></table>L\u2019informativa <span class=\"_ _4\"></span>contenuta <span class=\"_ _4\"></span>all\u2019interno <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>paragrafo <span class=\"_ _5\"></span>6 <span class=\"_ _4\"></span>\u201cCriteri <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>principi <span class=\"_ _4\"></span>contabili <span class=\"_ _5\"></span>applicati\u201d co<span class=\"_ _4\"></span>ntiene <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>sinte<span class=\"_ _4\"></span><span class=\"ff1\">si <span class=\"_ _5\"></span>delle<span class=\"_ _2a\"> </span></span>scelte contabili effettuate dagli amministratori in sede di prima applicazione dei principi contabili internazionali. 34.   Differenza da <span class=\"_ _4\"></span>Concambio<table class=\"s w1e8 h12f\" id=\"_adff043b-6756-4c9b-8de7-bc2c8120eccd\"><tr><td class=\"c x1b9 yed8 we2 h12\"><div class=\"t m0 x6a h10 y72a ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x217 yed8 we3 h12\"><div class=\"t m0 x9d h10 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yed8 we4 h12\"><div class=\"t m0 x9d h10 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td><td class=\"c x219 yed8 we5 h12\"><div class=\"t m0 x63 h10 y44b ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yed9 we2 h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Differenza da Concambio </div></td><td class=\"c x217 yed9 we3 h82\"><div class=\"t m0 x6e h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">11.212 </div></td><td class=\"c x218 yed9 we4 h82\"><div class=\"t m0 xf h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x219 yed9 we5 h82\"><div class=\"t m0 x5c h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">11.212 </div></td></tr><tr><td class=\"c x1b9 yeda we2 h81\"><div class=\"t m0 x6a h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE </div></td><td class=\"c x217 yeda we3 h81\"><div class=\"t m0 x84 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">11.212 </div></td><td class=\"c x218 yeda we4 h81\"><div class=\"t m0 xf h10 y3c ff12 fs0 fc0 sc0 ls1 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x219 yeda we5 h81\"><div class=\"t m0 x5c h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">11.212<span class=\"ff10 fc7\"> </span></div></td></tr></table>La differenza da concambio, definita<span class=\"_ _1\"></span> dal principio IFRS 3 <span class=\"ff6\">\u201cUtile derivante da a<span class=\"_ _1\"></span>cquisto a prezzi favorevoli\u201d,<span class=\"ff1\"> </span>deriva dall\u2019operazione<span class=\"_ _2a\"> </span></span>di fusione ed \u00e8 approfonditamente descritta alla nota 7.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "7.1 Prima adozione de<span class=\"_ _4\"></span>gli IFRS<span class=\"_ _2a\"> </span>Il  bilancio <span class=\"_ _11\"> </span>co<span class=\"_ _4\"></span>nsolidato  della  Zest <span class=\"_ _11\"> </span>S.<span class=\"_ _4\"></span>p.A.  al <span class=\"_ _e\"> </span>31  dicembre  2024  costituisce  il  primo <span class=\"_ _11\"> </span>bil<span class=\"_ _4\"></span>ancio  consolidato  annuale  del  Gruppo<span class=\"_ _2a\"> </span>successivo <span class=\"_ _12\"> </span>all\u2019operazione <span class=\"_ _1b\"> </span>di <span class=\"_ _8\"> </span>aggregazione <span class=\"_ _12\"> </span>a<span class=\"_ _4\"></span>ziendale <span class=\"_ _12\"> </span>e,<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>co<span class=\"_ _4\"></span>ntestualmente <span class=\"_ _1b\"> </span>rappresenta <span class=\"_ _1b\"> </span>il <span class=\"_ _1b\"> </span>primo <span class=\"_ _1b\"> </span>bilancio <span class=\"_ _1b\"> </span>del <span class=\"_ _1b\"> </span>Gruppo <span class=\"_ _1b\"> </span>Zest<span class=\"_ _2a\"> </span>predisposto in accordo con i principi contabili internazionali IFRS. La Digital <span class=\"_ _4\"></span>Magics <span class=\"_ _4\"></span>S.p.A.<span class=\"ff6\">, <span class=\"_ _4\"></span>acquir<span class=\"_ _4\"></span>ente contabile <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>definita <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>paragrafo <span class=\"_ _4\"></span>\u201cAggregazion</span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Aziendali<span class=\"ff6 ls8\">\u201d,</span> <span class=\"_ _4\"></span>poich\u00e9 <span class=\"_ _4\"></span>quotata <span class=\"_ _4\"></span>nel me<span class=\"_ _4\"></span>rcato<span class=\"_ _2a\"> </span>Euronext <span class=\"_ _4\"></span>Growth <span class=\"_ _5\"></span>Milano <span class=\"_ _4\"></span>non <span class=\"_ _5\"></span>era <span class=\"_ _5\"></span>tenuta <span class=\"_ _4\"></span>all\u2019adozione <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>principi <span class=\"_ _4\"></span>IFRS<span class=\"_ _4\"></span><span class=\"ff1 ls1c\">, <span class=\"_ _5\"></span><span class=\"ls1\">quindi <span class=\"_ _4\"></span>redigeva <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>proprie <span class=\"_ _4\"></span>situazioni <span class=\"_ _5\"></span>contabili <span class=\"_ _4\"></span>secondo <span class=\"_ _5\"></span>i<span class=\"_ _2a\"> </span></span></span>principi italiani OIC.<span class=\"_ _2a\"> </span>L\u2019incorporazione <span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>legale) <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>sen<span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _5\"></span>LVenture <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>S.p.A.<span class=\"_ _4\"></span><span class=\"ff1\">, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>quale <span class=\"_ _4\"></span>era <span class=\"_ _5\"></span>invece <span class=\"_ _5\"></span>quotata <span class=\"_ _5\"></span>nel <span class=\"_ _4\"></span>merc<span class=\"_ _4\"></span>ato <span class=\"_ _5\"></span>Euronext <span class=\"_ _4\"></span>M<span class=\"_ _4\"></span>ilano<span class=\"_ _2a\"> </span></span>quindi tenuta alla redazione <span class=\"_ _4\"></span>delle proprie situazioni con<span class=\"_ _4\"></span>tabili secondo i <span class=\"_ _4\"></span>principi IFRS, <span class=\"_ _4\"></span>ha richiesto <span class=\"_ _4\"></span>che <span class=\"ff6\">venisse sv<span class=\"_ _4\"></span>olto l\u2019esercizio<span class=\"_ _2a\"> </span></span>di prima applicazione degli IAS/IFRS in seno all<span class=\"ff6\">\u2019operazione di fusione.<span class=\"_ _2a\"> </span></span>Conseguentemente <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>bilancio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>sta<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>predisposto <span class=\"_ _5\"></span>in accordo <span class=\"_ _4\"></span>con <span class=\"_ _5\"></span>i <span class=\"_ _4\"></span>principi con<span class=\"_ _4\"></span>tabili <span class=\"_ _4\"></span>internazionali <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>anche <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>sal<span class=\"_ _4\"></span>di<span class=\"_ _2a\"> </span>comparativi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _5\"></span>riesposti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>nere <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>differenti <span class=\"_ _4\"></span>principi <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>redazione. <span class=\"_ _5\"></span> <span class=\"_ _5\"></span><span class=\"ff6\">Secondo <span class=\"_ _4\"></span>le <span class=\"_ _5\"></span>previsioni <span class=\"_ _4\"></span>dell\u2019IFRS <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span> <span class=\"_ _5\"></span></span>\u00e8 <span class=\"_ _4\"></span>stata<span class=\"_ _2a\"> </span>definita come <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>prima ad<span class=\"_ _4\"></span>ozione dei <span class=\"_ _5\"></span>principi IFRS <span class=\"_ _4\"></span>il<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>giorno <span class=\"_ _4\"></span>1 gen<span class=\"_ _4\"></span>naio 2023, <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l fine<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>poter <span class=\"_ _4\"></span>redigere <span class=\"_ _4\"></span>schemi <span class=\"_ _4\"></span>comparativi <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span>Conto Economico, Stato Patrimoniale e Rendiconto Finanziario per l\u2019eserciz<span class=\"_ _1\"></span>io 2023<span class=\"ff1\"> in formato <span class=\"_ _4\"></span>IFRS.<span class=\"_ _2a\"> </span></span>Il Gruppo ha applicato le seguenti esenzioni:<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>IFRS<span class=\"_ _4\"></span> 3 Business Combinations non \u00e8 sta<span class=\"_ _1\"></span>to applicato per le operazioni di aggregazione aziendale occorse antecedentemente<span class=\"_ _2a\"> </span>alla <span class=\"_ _11\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _11\"> </span>1 <span class=\"_ _11\"> </span>gennaio <span class=\"_ _11\"> </span>2023. <span class=\"_ _11\"></span>L\u2019uso <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>questa <span class=\"_ _b\"></span>eccez<span class=\"_ _4\"></span>ione <span class=\"_ _11\"></span>comporta <span class=\"_ _11\"></span>che <span class=\"_ _b\"></span>i<span class=\"_ _4\"></span>l <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _11\"></span>di <span class=\"_ _b\"></span>c<span class=\"_ _4\"></span>arico <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>passivit\u00e0<span class=\"_ _2a\"> </span>espresso in accordo con gli standard OIC, ha rappresentato il<span class=\"_ _1\"></span> loro costo presunto alla data di acquisizione<span class=\"_ _4\"></span>;<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>Il <span class=\"_ _4\"></span>Gruppo ha verificato tutti i <span class=\"_ _4\"></span>contratti sottoscritti prima del <span class=\"_ _4\"></span>1 gennaio 2023 <span class=\"_ _4\"></span>per determinare s<span class=\"_ _4\"></span>e contenessero un leasing i <span class=\"_ _5\"></span>cui<span class=\"_ _2a\"> </span>effetti sono successivi alla data di transizione;<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>L<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _5\"></span>relative <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>leasing <span class=\"_ _5\"></span>sono <span class=\"_ _b\"></span>state <span class=\"_ _5\"></span>misurate <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>attuale <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>pagamenti <span class=\"_ _b\"></span>rimanenti <span class=\"_ _5\"></span>scontati <span class=\"_ _5\"></span>utilizzando <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>IBR <span class=\"_ _5\"></span>a<span class=\"_ _4\"></span>l <span class=\"_ _b\"></span><span class=\"ls12\">1<span class=\"_ _2a\"> </span></span>gennaio 2023;<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>utilizz<span class=\"ls1b\">ato</span> <span class=\"_ _5\"></span><span class=\"ff6\">l\u2019opzione di <span class=\"_ _4\"></span>contabilizzazione <span class=\"_ _4\"></span>degli i<span class=\"_ _4\"></span>nvestimenti <span class=\"_ _4\"></span>in strumenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>equity <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sistenti alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>gennaio<span class=\"_ _2a\"> </span></span>2023 al fair value through other comphrensive income;<span class=\"_ _2a\"> </span>-<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>L<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>stime effettuate <span class=\"_ _4\"></span>al 1 <span class=\"_ _4\"></span>gennaio <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2023 <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>consistenti con <span class=\"_ _4\"></span>quelle <span class=\"_ _4\"></span>effettuate <span class=\"_ _4\"></span>per il <span class=\"_ _4\"></span>calcolo <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>bilanc<span class=\"_ _4\"></span><span class=\"ls17\">i<span class=\"_ _2a\"> </span></span>predisposti <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>medesime <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _b\"></span>contabili <span class=\"_ _b\"></span>nazionali <span class=\"_ _b\"></span>eccetto <span class=\"_ _b\"></span>per<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>seguenti <span class=\"_ _b\"></span>poste <span class=\"_ _b\"></span>di <span class=\"_ _11\"></span>bilancio <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>he <span class=\"_ _b\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _2a\"> </span>richiedev<span class=\"ff6\">ano stime secondo l\u2019utilizzo dei principi contabili locali:<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Investimenti in startup valutati al fair value secondo i principi contabili internazionali;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Trattamento fine rapporto ed altri benefici ai dipen<span class=\"_ _1\"></span>denti;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">Leasing;<span class=\"_ _2a\"> </span></span></span>Le stime effettuate dal Gruppo al 1 gennaio 2023 ed al 3<span class=\"_ _4\"></span>1 dicembre 2023 riflettono le informazioni e le<span class=\"_ _4\"></span> condizioni esistenti <span class=\"_ _4\"></span>a tali<span class=\"_ _2a\"> </span>date.<span class=\"_ _2a\"> </span>Di seguito si r<span class=\"ff6\">appresenta l\u2019esercizio di conversione IFRS del Bilancio Consolidato al 31.12.2022 di Digital Magics</span> S.p.A.<span class=\"_ _2a\"> </span>Si vuole t<span class=\"_ _1\"></span>uttavia <span class=\"_ _1\"></span>precisare che <span class=\"_ _f\"></span><span class=\"ff6\">s<span class=\"_ _4\"></span>i \u00e8 resa<span class=\"_ _1\"></span> necessar<span class=\"_ _1\"></span>ia, in <span class=\"_ _f\"></span>ba<span class=\"_ _4\"></span>se all\u2019IFRS 10,<span class=\"ff1\"> an<span class=\"_ _f\"></span>che <span class=\"ff6\">l\u2019estensione del <span class=\"_ _f\"></span>pe<span class=\"_ _4\"></span>rimetro di <span class=\"_ _f\"></span>consolidamento della<span class=\"_ _2a\"> </span></span></span></span>Digital Magics ad alt<span class=\"_ _1\"></span>re societ\u00e0 controllate per le quali, secon<span class=\"_ _1\"></span>do i principi OIC, non era obblig<span class=\"_ _1\"></span>atorio un consolida<span class=\"_ _1\"></span>mento integrale.<table class=\"s w16f hf4\" id=\"_ec134285-bf47-44f7-8bb1-5cf650e8fc38\"><tr><td></td><td class=\"c x178 yceb w170 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">DIGITAL<span class=\"_ _2a\"> </span></div></td><td class=\"c x179 ycec w171 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Ampliamento<span class=\"_ _2a\"> </span></div></td><td class=\"c x17a ycec w172 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Rettifiche da<span class=\"_ _2a\"> </span></div></td><td class=\"c x17b yceb w170 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">DIGITAL<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c yced w67 h75\"><div class=\"t m0 x8 h10 y279 ff2 fs0 fc5 sc0 ls1 ws0\">SITUAZIONE PATRIMONIALE AL 01.01.2023 </div></td><td class=\"c x17c ycee w173 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">MAGICS S.P.A<span class=\"_ _2a\"> </span></div></td><td class=\"c x17d ycef w174 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">perimetro di<span class=\"_ _2a\"> </span></div></td><td class=\"c x17e ycef w175 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">conversione</div></td><td class=\"c x17f ycee w176 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">MAGICS S.P.A<span class=\"_ _2a\"> </span></div></td></tr><tr><td></td><td class=\"c x180 ycf0 w177 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">(Dati espressi<span class=\"_ _2a\"> </span></div></td><td class=\"c x181 ycf1 w178 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">consolidamento<span class=\"_ _2a\"> </span></div></td><td class=\"c x182 ycf1 w179 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IFRS<span class=\"_ _2a\"> </span></div></td><td class=\"c x183 ycf0 w17a he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">(Dati espressi<span class=\"_ _2a\"> </span></div></td></tr><tr><td></td><td class=\"c x184 ycf2 w17b he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">in OIC)<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td class=\"c x185 ycf2 w17c he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">in IFRS)<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c ycf3 w67 h76\"><div class=\"t m0 x8 h30 y391 ff2 fs6 fc0 sc0 ls1 ws0\">ATTIVITA' </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c ycf4 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Immobili, impiant<span class=\"_ _1\"></span>i, macchinari <span class=\"_ _1\"></span>e altre a<span class=\"_ _1\"></span>ttrezzature </div></td><td class=\"c x186 ycf4 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">100  </div></td><td class=\"c x187 ycf4 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                    </div><div class=\"t m0 x11 hc y252 ff1 fs6 fc0 sc0 ls6 ws0\">29 <span class=\"ls1\"> </span></div></td><td class=\"c x188 ycf4 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">595  </div></td><td class=\"c x189 ycf4 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">724  </div></td></tr><tr><td class=\"c x11c ycf5 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Avviamento e al<span class=\"_ _1\"></span>tre att<span class=\"_ _1\"></span>ivit\u00e0 immaterial<span class=\"_ _f\"></span>i  <span class=\"_ _4\"></span> </div></td><td class=\"c x186 ycf5 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">2.156  </div></td><td class=\"c x187 ycf5 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 xe hc y252 ff1 fs6 fc0 sc0 ls2e ws0\">1.<span class=\"ls1\">198</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td><td class=\"c x188 ycf5 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                </div><div class=\"t m0 xe hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(251) </div></td><td class=\"c x189 ycf5 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls5 ws0\">3.<span class=\"ls1\">103</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ycf6 w67 h65\"><div class=\"t m0 x8 h2 y6d1 ff1 fs6 fc0 sc0 ls1 ws0\">Titoli in porta<span class=\"_ _1\"></span>foglio<span class=\"fs0\"> e partecipazioni</span> </div></td><td class=\"c x186 ycf6 w68 h65\"><div class=\"t m0 x7d hc y6d2 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>           </div><div class=\"t m0 x8c hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">13.354  </div></td><td class=\"c x187 ycf6 w69 h65\"><div class=\"t m0 xd hc y6d2 ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 x6d hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(3.714) </div></td><td class=\"c x188 ycf6 w68 h65\"><div class=\"t m0 x7d hc y6d2 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>          </div><div class=\"t m0 x8c hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">20.910  </div></td><td class=\"c x189 ycf6 w6a h65\"><div class=\"t m0 x7d hc y6d2 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>          </div><div class=\"t m0 x4d hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">30.550  </div></td></tr><tr><td class=\"c x11c ycf7 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie </div></td><td class=\"c x186 ycf7 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 x70 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">2.420  </div></td><td class=\"c x187 ycf7 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                </div><div class=\"t m0 xe hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls48\">552</span>) </div></td><td class=\"c x188 ycf7 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">610  </div></td><td class=\"c x189 ycf7 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls6 ws0\">2.<span class=\"ls1\">478</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ycf8 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Crediti commercial<span class=\"_ _f\"></span>i   </div></td><td class=\"c x186 ycf8 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">4.106  </div></td><td class=\"c x187 ycf8 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x2e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">570  </div></td><td class=\"c x188 ycf8 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                   </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(41) </div></td><td class=\"c x189 ycf8 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">4.635  </div></td></tr><tr><td class=\"c x11c ycf9 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Altra at<span class=\"_ _1\"></span>tivit\u00e0 non finanziarie </div></td><td class=\"c x186 ycf9 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x96 hc y252 ff1 fs6 fc0 sc0 ls1d ws0\">428 <span class=\"ls1\"> </span></div></td><td class=\"c x187 ycf9 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 xe hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">1.00<span class=\"ls2e\">1</span><span class=\"ls2e\"> </span> </div></td><td class=\"c x188 ycf9 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(50) </div></td><td class=\"c x189 ycf9 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x7 hc y252 ff1 fs6 fc0 sc0 ls2e ws0\">1.<span class=\"ls1\">379</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ycfa w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Disponibilit\u00e0 l<span class=\"_ _1\"></span>iquide e mezzi equival<span class=\"_ _f\"></span>enti </div></td><td class=\"c x186 ycfa w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">6.257  </div></td><td class=\"c x187 ycfa w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 x2 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">718  </div></td><td class=\"c x188 ycfa w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                     </div><div class=\"t m0 x7a hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ls2d\">  </span><span class=\"ls2d\"> </span> </div></td><td class=\"c x189 ycfa w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">6.976  </div></td></tr><tr><td class=\"c x11c ycfb w67 h4f\"><div class=\"t m0 x8 h30 y6d7 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE ATTIVITA'<span class=\"_ _1\"></span> </div></td><td class=\"c x186 ycfb w68 h4f\"><div class=\"t m0 x7d h30 y6d8 ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>          </div><div class=\"t m0 x4d h30 y6d9 ff2 fs6 fc0 sc0 ls1 ws0\">28.821  </div></td><td class=\"c x187 ycfb w69 h4f\"><div class=\"t m0 xd h30 y6d8 ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x7 h30 y6d9 ff2 fs6 fc0 sc0 ls1 ws0\">(749) </div></td><td class=\"c x188 ycfb w68 h4f\"><div class=\"t m0 x7d h30 y6d8 ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>           </div><div class=\"t m0 x8c h30 y6d9 ff2 fs6 fc0 sc0 ls1 ws0\">21.773  </div></td><td class=\"c x189 ycfb w6a h4f\"><div class=\"t m0 x7d h30 y6d8 ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>        </div><div class=\"t m0 x50 h30 y6d9 ff2 fs6 fc0 sc0 ls1 ws0\">49.845  </div></td></tr><tr><td class=\"c x11c ycfc w67 h76\"><div class=\"t m0 x8 h30 y391 ff2 fs6 fc0 sc0 ls1 ws0\">PASSIVITA' </div></td><td></td><td></td><td></td><td></td></tr></table><div class=\"gs6\"><table class=\"s w17d hf5\" id=\"_e66c692d-15bd-4ffd-bcdd-1b8b57ada16c\"><tr><td class=\"c x11c ycfd w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Passivit\u00e0 finanziar<span class=\"_ _1\"></span>ie </div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x186 ycfd w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x70 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">3.229  </div></td><td class=\"c x187 ycfd w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">2.234  </div></td><td class=\"c x188 ycfd w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x7 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">1.142  </div></td><td class=\"c x189 ycfd w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x70 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">6.605  </div></td></tr><tr><td class=\"c x11c ycfe w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Fondi per ris<span class=\"_ _1\"></span>chi e oneri e TFR </div></td><td class=\"c x186 ycfe w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                  </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">195  </div></td><td class=\"c x187 ycfe w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls5 ws0\">38<span class=\"ls1\">4</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td><td class=\"c x188 ycfe w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                   </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">(12) </div></td><td class=\"c x189 ycfe w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5b hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">567  </div></td></tr><tr><td class=\"c x11c ycff w67 h65\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x186 ycff w68 h65\"><div class=\"t m0 x7d hc y6e0 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">1.292  </div></td><td class=\"c x187 ycff w69 h65\"><div class=\"t m0 xd hc y6e0 ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x6f hc y252 ff1 fs6 fc0 sc0 ls35 ws0\">986<span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td><td class=\"c x188 ycff w68 h65\"><div class=\"t m0 x7d hc y6e0 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                     </div><div class=\"t m0 x7a hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ls2d\">  </span><span class=\"ls2d\"> </span> </div></td><td class=\"c x189 ycff w6a h65\"><div class=\"t m0 x7d hc y6e0 ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x5e hc y252 ff1 fs6 fc0 sc0 ls6 ws0\">2.<span class=\"ls1\">278</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd00 w67 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Altre passivit<span class=\"_ _1\"></span>\u00e0 non finanziarie </div></td><td class=\"c x186 yd00 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x7 hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">1.015  </div></td><td class=\"c x187 yd00 w69 h4f\"><div class=\"t m0 xd hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                 </div><div class=\"t m0 x5f hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">911  </div></td><td class=\"c x188 yd00 w68 h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                     </div><div class=\"t m0 x7a hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ls2d\">  </span><span class=\"ls2d\"> </span> </div></td><td class=\"c x189 yd00 w6a h4f\"><div class=\"t m0 x7d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>               </div><div class=\"t m0 xf hc y252 ff1 fs6 fc0 sc0 ls2e ws0\">1.<span class=\"ls35\">926</span><span class=\"ls35\"><span class=\"ls1\"> </span></span><span class=\"ls35\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c yd01 w67 h4f\"><div class=\"t m0 x8 h30 y250 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE PASSIVIT\u00c0  <span class=\"_ _f\"></span> </div></td><td class=\"c x186 yd01 w68 h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>            </div><div class=\"t m0 x70 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">5.730  </div></td><td class=\"c x187 yd01 w69 h4f\"><div class=\"t m0 xd h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>             </div><div class=\"t m0 x7 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">4.516  </div></td><td class=\"c x188 yd01 w68 h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>              </div><div class=\"t m0 x7 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">1.130  </div></td><td class=\"c x189 yd01 w6a h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>           </div><div class=\"t m0 x6d h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">11.376  </div></td></tr><tr><td class=\"c x11c yd02 w67 h4f\"><div class=\"t m0 x8 h30 y250 ff2 fs6 fc0 sc0 ls1 ws0\">PATRIMONIO NETT<span class=\"_ _f\"></span>O </div></td><td class=\"c x186 yd02 w68 h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>          </div><div class=\"t m0 x4d h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">23.091  </div></td><td class=\"c x187 yd02 w69 h4f\"><div class=\"t m0 xd h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>         </div><div class=\"t m0 x50 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">(5.264) </div></td><td class=\"c x188 yd02 w68 h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>         </div><div class=\"t m0 x50 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">20.643  </div></td><td class=\"c x189 yd02 w6a h4f\"><div class=\"t m0 x7d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">            <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>         </div><div class=\"t m0 x50 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">38.469  </div></td></tr></table></div><div class=\"c w2 h0 gs7\"><div class=\"t m0 x2 h2 y6e3 ff1 fs0 fc0 sc0 ls1 ws0\">   </div><div class=\"t m0 x2 h2 y6e4 ff1 fs0 fc0 sc0 ls1 ws0\">Le rettifiche ascrivibili ai diversi criteri di rilevaz<span class=\"_ _1\"></span>ione e misurazione previsti dagli IFRS sono cos\u00ec rappresentate: <span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h2 y235 ff1 fs0 fc0 sc0 ls1 ws0\">- <span class=\"ff6\">alla voce \u201c<span class=\"ffb\">Immobili, impianti, macchinari e altre attrezzature</span>\u201d</span> <span class=\"ff6\">\u00e8 rappresentato l\u2019effetto dell\u2019iscrizione dei diritti d\u2019uso per beni in<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x2 h2 y6e5 ff1 fs0 fc0 sc0 ls1 ws0\">leasing <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>Euro <span class=\"_ _12\"> </span>595 <span class=\"_ _1b\"> </span>migliaia <span class=\"_ _12\"> </span>derivante <span class=\"_ _1b\"> </span>da<span class=\"ff6\">ll\u2019applicazione <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>principio <span class=\"_ _12\"> </span>contabile <span class=\"_ _1b\"> </span>internazionale <span class=\"_ _12\"> </span>IFRS <span class=\"_ _12\"> </span>16 <span class=\"_ _1b\"> </span>\u201c<span class=\"ffb\">Leases</span>\u201d <span class=\"_ _1b\"> </span>che <span class=\"_ _12\"> </span>ha<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x2 h2 y6e6 ff6 fs0 fc0 sc0 ls1 ws0\">comportato l\u2019iscrizione di diritti d\u2019uso per complessivi; <span class=\"ff1\"> </span></div><div class=\"t m0 x2 h2 y6e7 ff1 fs0 fc0 sc0 ls1 ws0\">- <span class=\"ff6\">alla voce \u201c<span class=\"ffb\">Avviamento e altre attivit\u00e0 immateriali<span class=\"_ _4\"></span></span>\u201d l\u2019applicazione del pr<span class=\"_ _1\"></span>incipio contabile internazionale IAS 38 \u201c<span class=\"ffb\">Inta<span class=\"_ _4\"></span>ngible Assets</span><span class=\"ls49\">\u201d<span class=\"_ _2a\"> </span></span></span><span class=\"ff6\"><span class=\"ls49\"> </span></span></div><div class=\"t m0 x2 h2 y6e8 ff1 fs0 fc0 sc0 ls1 ws0\">ha comportato una rettifica complessiva di Euro 251 migliaia <span class=\"ff6\">ascrivibile all\u2019effetto combinato delle seguenti fattispecie: </span> </div><div class=\"t m0 x33 h2 y6e9 ff3 fs0 fc0 sc0 ls1 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">per Euro 141 migliaia<span class=\"ff6\">, per l\u2019eliminazione di costi di impianto e ampliamento non<span class=\"_ _1\"></span> rilevabili ai sensi dello IAS 38; </span></span></span><span class=\"ff4\"><span class=\"ff1\"><span class=\"ff6\"><span class=\"ff1\"> </span></span></span></span></div><div class=\"t m0 x33 h2 y6ea ff3 fs0 fc0 sc0 ls1 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">per <span class=\"_ _11\"></span>Euro <span class=\"_ _11\"></span>411 <span class=\"_ _b\"></span>migli<span class=\"_ _4\"></span>aia, <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>considerazione <span class=\"_ _11\"></span>della <span class=\"_ _11\"> </span>riduzione <span class=\"_ _b\"></span>di <span class=\"_ _e\"> </span>costi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>sviluppo <span class=\"_ _11\"></span>non <span class=\"_ _11\"></span>capitalizzabili <span class=\"_ _11\"></span>secondo <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>diverso<span class=\"_ _2a\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 xba h2 y6eb ffb fs0 fc0 sc0 ls1 ws0\">framework <span class=\"ff1\">contabile al netto degli ammortamenti iscritti sul bilancio civilistico; </span><span class=\"ff1\"> </span></div><div class=\"t m0 x33 h2 y6ec ff3 fs0 fc0 sc0 ls1 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">per <span class=\"_ _1b\"> </span>Euro <span class=\"_ _8\"> </span>300 <span class=\"_ _1b\"> </span>migliaia, <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>incremento <span class=\"_ _1b\"> </span>per <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>ripresa <span class=\"_ _8\"> </span>degli <span class=\"_ _1b\"> </span>ammortamenti <span class=\"_ _8\"> </span>degli <span class=\"_ _1b\"> </span>avviame<span class=\"_ _4\"></span>nti <span class=\"_ _1b\"> </span>iscritti <span class=\"_ _8\"> </span>nel <span class=\"_ _1b\"> </span>corso<span class=\"_ _2a\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"><span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 xba h2 y6ed ff6 fs0 fc0 sc0 ls1 ws0\">dell\u2019esercizio <span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>02<span class=\"ff1\">1 nel<span class=\"_ _1\"></span> bilancio <span class=\"_ _f\"></span>d<span class=\"_ _4\"></span>i D<span class=\"_ _1\"></span>igital <span class=\"_ _1\"></span>Magics redatto <span class=\"_ _f\"></span>in conformit\u00e0 agl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>OIC, e <span class=\"_ _f\"></span>ripresi ai fin<span class=\"_ _1\"></span>i dei <span class=\"_ _1\"></span>Prospetti P<span class=\"_ _1\"></span>ro-f<span class=\"_ _4\"></span>orma<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 xba h2 y1b3 ff1 fs0 fc0 sc0 ls1 ws0\">considerato <span class=\"_ _11\"> </span>che, <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>convenzione, <span class=\"_ _e\"> </span>gli <span class=\"_ _11\"> </span>stessi <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>st<span class=\"_ _4\"></span>ati <span class=\"_ _11\"> </span>redatti <span class=\"_ _11\"> </span>assumendo <span class=\"_ _11\"> </span>come  da<span class=\"_ _1\"></span>ta <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>p<span class=\"_ _4\"></span>rima <span class=\"_ _11\"> </span>applicazione <span class=\"_ _11\"> </span>dei<span class=\"_ _2a\"> </span> </div><div class=\"t m0 xba h2 y1b4 ff1 fs0 fc0 sc0 ls1 ws0\">principi contabili IAS/IFRS da parte di Digital Magics il 1\u00b0 gennaio 2023<span class=\"ls1b\">; </span> </div><div class=\"t m0 x2 h2 y6ee ff1 fs0 fc0 sc0 ls1 ws0\">- <span class=\"_ _12\"> </span><span class=\"ff6\">alla <span class=\"_ _a\"> </span>voce <span class=\"_ _12\"> </span>\u201c<span class=\"ffb\">Titoli <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>portafoglio</span>\u201d <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _12\"> </span>rappresentato <span class=\"_ _a\"> </span>l\u2019ef<span class=\"_ _4\"></span>fetto <span class=\"_ _a\"> </span>netto <span class=\"_ _12\"> </span>dell\u2019iscrizione <span class=\"_ _a\"> </span>de<span class=\"_ _4\"></span>l <span class=\"_ _12\"> </span><span class=\"ffb\">fair <span class=\"_ _12\"> </span>value <span class=\"_ _12\"> </span></span></span>del <span class=\"_ _a\"> </span>portafoglio <span class=\"_ _12\"> </span>investimenti<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x2 h2 y6ef ff6 fs0 fc0 sc0 ls1 ws0\">relativamente <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>ti<span class=\"_ _4\"></span>toli <span class=\"_ _5\"></span>iscritti <span class=\"_ _b\"></span>nell\u2019attivo <span class=\"_ _b\"></span>immobilizzato <span class=\"_ _5\"></span>secondo <span class=\"_ _b\"></span>quanto <span class=\"_ _5\"></span>previsto <span class=\"_ _b\"></span>dall\u2019applicazione <span class=\"_ _5\"></span>dei <span class=\"_ _b\"></span>principi <span class=\"_ _b\"></span>contabili <span class=\"_ _5\"></span>I<span class=\"_ _4\"></span><span class=\"ff1\">FRS <span class=\"_ _b\"></span>9<span class=\"_ _2a\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x2 h2 y240 ff6 fs0 fc0 sc0 ls1 ws0\">\u201c<span class=\"ffb\">Financial Instruments</span>\u201d ed IFRS 13 \u201c<span class=\"ffb\">Fair Value Measurements<span class=\"_ _4\"></span></span>\u201d per E<span class=\"_ _1\"></span>uro 20.910 migliaia; <span class=\"ff1\"> </span></div><div class=\"t m0 x2 h2 y6f0 ff1 fs0 fc0 sc0 ls1 ws0\">- <span class=\"_ _5\"></span><span class=\"ff6\">alla <span class=\"_ _4\"></span>voce <span class=\"_ _5\"></span>\u201c<span class=\"ffb ls4a\">Al<span class=\"ls1\">tre <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>nanziarie</span></span>\u201d <span class=\"_ _5\"></span>prevalentement<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>eff<span class=\"_ _4\"></span>etto <span class=\"_ _4\"></span>dell\u2019applicazione <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>principio <span class=\"_ _4\"></span>contabile <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>16 <span class=\"_ _4\"></span>\u201c<span class=\"_ _5\"></span><span class=\"ffb\">Leases</span>\u201d <span class=\"_ _4\"></span>per<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x2 h2 y6f1 ff1 fs0 fc0 sc0 ls1 ws0\">Euro 620 migliaia, in relazione alla rilevazione di un <span class=\"ffb ls8\">sub<span class=\"_ _4\"></span><span class=\"ls1\">-leasing</span></span><span class=\"ls22\">, <span class=\"_ _4\"></span></span>e per la restante parte <span class=\"ff6\">per l\u2019applicazione del principio contabile<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x2 h2 y243 ff6 fs0 fc0 sc0 ls1 ws0\">IFRS 9 \u201c<span class=\"ffb\">Financial Instruments</span>\u201d in merito all\u2019adozione del metodo del costo ammortizzato; <span class=\"ff1\"> </span></div><div class=\"t m0 x2 h2 y6f2 ff1 fs0 fc0 sc0 ls1 ws0\">- <span class=\"_ _b\"></span><span class=\"ff6\">alla <span class=\"_ _5\"></span>voce <span class=\"_ _b\"></span>\u201c<span class=\"ffb\">Crediti <span class=\"_ _b\"></span>commerciali</span>\u201d <span class=\"_ _b\"></span>in <span class=\"_ _5\"></span>con<span class=\"_ _4\"></span>nessione <span class=\"_ _b\"></span></span><span class=\"ls1b\">al</span><span class=\"ff6\">l\u2019iscrizione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _5\"></span>maggior <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>svalutazione <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>per <span class=\"_ _5\"></span>Euro <span class=\"_ _b\"></span>41 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>in<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x2 h2 y245 ff6 fs0 fc0 sc0 ls1 ws0\">accordo con il principio contabile IFRS 9 \u201c<span class=\"ff13\">Financial Instruments\u201d; </span><span class=\"ff13\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x2 h2 y246 ff1 fs0 fc0 sc0 ls1 ws0\">- <span class=\"ff6\">alla voce \u201c<span class=\"ffb\">Passivit\u00e0 finanziarie</span>\u201d l\u2019applicazione del Principio Contabile Internazionale IFRS 16 \u201c<span class=\"ffb\">Leases</span>\u201d ha comportato l\u2019iscrizione<span class=\"_ _2a\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x2 h2 y247 ff1 fs0 fc0 sc0 ls1 ws0\">di una passivit\u00e0 finanziaria per Euro 1.142 migliaia.<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x2 h2 y6f3 ff1 fs0 fc0 sc0 ls1 ws0\"> </div><div class=\"t m0 x2 h2 y6f4 ff1 fs0 fc0 sc0 ls1 ws0\">Di <span class=\"_ _4\"></span>seguito <span class=\"_ _5\"></span>si <span class=\"_ _4\"></span>riporta <span class=\"_ _5\"></span><span class=\"ff6\">in <span class=\"_ _4\"></span>forma <span class=\"_ _5\"></span>pi\u00f9 <span class=\"_ _5\"></span>sintetica <span class=\"_ _4\"></span>l\u2019esercizio <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>sione <span class=\"_ _4\"></span>medesimo <span class=\"_ _5\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1.12.2023 <span class=\"_ _4\"></span>ed <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span>pros<span class=\"_ _4\"></span>petti <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>Conto<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x2 h2 y24a ff6 fs0 fc0 sc0 ls1 ws0\">Economico annuale per l\u2019esercizio 2023.<span class=\"ff1\"> </span></div><div class=\"t m0 x2 h2 y6f5 ff1 fs0 fc0 sc0 ls1 ws0\"> </div></div><div class=\"gs8\"><table class=\"s w17e hf6\" id=\"_326f8dcf-f9b1-40e6-a3c0-0d7013d2cbbf\"><tr><td class=\"c x11c yd03 w6b h3c\"><div class=\"t m0 x8 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">SITUAZIONE PATRIMONIALE AL 31.12.2023 </div></td><td></td><td class=\"c x18a yd04 w172 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">Rettifiche da<span class=\"_ _2a\"> </span></div></td><td class=\"c x18b yd05 w17f he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">Dati espressi<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c yd06 w6b h7a\"><div class=\"t m0 x8 h10 y6f8 ff2 fs0 fc0 sc0 ls1 ws0\">Valori in Euro Migliaia </div></td><td class=\"c x18c yd06 w6c h79\"><div class=\"t m0 x8f h10 y6f6 ff2 fs0 fc0 sc0 ls1 ws0\">Dati espressi in OIC </div></td><td class=\"c x18d yd07 w175 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">conversione<span class=\"_ _2a\"> </span></div></td><td class=\"c x18e yd08 w180 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">in IFRS<span class=\"_ _2a\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x18f yd09 w179 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc0 sc0 ls1 ws0\">IFRS<span class=\"_ _2a\"> </span></div></td><td></td></tr><tr><td class=\"c x11c yd0a w6b h3c\"><div class=\"t m0 x8 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">ATTIVITA' </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd0b w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Immobili, impianti, macchinari e altre attrezzature </div></td><td class=\"c x18c yd0b w6c h3c\"><div class=\"t m0 x33 h2 y424 ff1 fs0 fc0 sc0 ls12 ws0\">144<span class=\"ls1\"> </span></div></td><td class=\"c x190 yd0b w6d h3c\"><div class=\"t m0 x61 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">504 </div></td><td class=\"c x191 yd0b w38 h3c\"><div class=\"t m0 x6d h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">648 </div></td></tr><tr><td class=\"c x11c yd0c w6b h3d\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Avviamento e altre attivit\u00e0 immateriali   </div></td><td class=\"c x18c yd0c w6c h3d\"><div class=\"t m0 x6 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">2.221 </div></td><td class=\"c x190 yd0c w6d h3d\"><div class=\"t m0 x5e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(408) </div></td><td class=\"c x191 yd0c w38 h3d\"><div class=\"t m0 x50 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">1.813 </div></td></tr><tr><td class=\"c x11c yd0d w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Titoli in portafoglio e partecipazioni </div></td><td class=\"c x18c yd0d w6c h3c\"><div class=\"t m0 x48 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">11.845 </div></td><td class=\"c x190 yd0d w6d h3c\"><div class=\"t m0 x8c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">16.122 </div></td><td class=\"c x191 yd0d w38 h3c\"><div class=\"t m0 x15 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">27.967 </div></td></tr><tr><td class=\"c x11c yd0e w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Altre attivit\u00e0 finanziarie </div></td><td class=\"c x18c yd0e w6c h3c\"><div class=\"t m0 x7b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">2.435 </div></td><td class=\"c x190 yd0e w6d h3c\"><div class=\"t m0 x2 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">191 </div></td><td class=\"c x191 yd0e w38 h3c\"><div class=\"t m0 x4b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">2.626 </div></td></tr><tr><td class=\"c x11c yd0f w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Crediti commerciali   </div></td><td class=\"c x18c yd0f w6c h3c\"><div class=\"t m0 x6 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">4.156 </div></td><td class=\"c x190 yd0f w6d h3c\"><div class=\"t m0 x5e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(340) </div></td><td class=\"c x191 yd0f w38 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">3.816 </div></td></tr><tr><td class=\"c x11c yd10 w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Altra attivit\u00e0 non finanziarie </div></td><td class=\"c x18c yd10 w6c h3c\"><div class=\"t m0 x6 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">1.709 </div></td><td class=\"c x190 yd10 w6d h3c\"><div class=\"t m0 xf h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(705) </div></td><td class=\"c x191 yd10 w38 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">1.004 </div></td></tr><tr><td class=\"c x11c yd11 w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x18c yd11 w6c h3c\"><div class=\"t m0 x7c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">4.911 </div></td><td class=\"c x190 yd11 w6d h3c\"><div class=\"t m0 x7a h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x191 yd11 w38 h3c\"><div class=\"t m0 x50 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">4.911 </div></td></tr><tr><td class=\"c x11c yd12 w6b h3c\"><div class=\"t m0 x8 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE ATTIVITA' </div></td><td class=\"c x18c yd12 w6c h3c\"><div class=\"t m0 x77 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">27.421 </div></td><td class=\"c x190 yd12 w6d h3c\"><div class=\"t m0 x50 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">15.364 </div></td><td class=\"c x191 yd12 w38 h3c\"><div class=\"t m0 x76 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">42.785 </div></td></tr><tr><td class=\"c x11c yd13 w6b h3c\"><div class=\"t m0 x8 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">PASSIVITA' </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd14 w6b h3c\"><div class=\"t m0 x8 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">Passivit\u00e0 finanziarie </div></td><td class=\"c x18c yd14 w6c h3c\"><div class=\"t m0 x7b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">5.638 </div></td><td class=\"c x190 yd14 w6d h3c\"><div class=\"t m0 x6f h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">152 </div></td><td class=\"c x191 yd14 w38 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">5.790 </div></td></tr></table></div><table class=\"s w186 hf8\" id=\"_64e40eb4-f5e3-4b6a-a1ce-eb4949ab2070\"><tr><td class=\"c x11c yd26 w6b h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Fondi per rischi e oneri e TFR </div></td><td class=\"c x18c yd26 w6c h3c\"><div class=\"t m0 x7c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.017 </div></td><td class=\"c x190 yd26 w6d h3c\"><div class=\"t m0 xf h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(389) </div></td><td class=\"c x191 yd26 w38 h3c\"><div class=\"t m0 x6d h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">628 </div></td></tr><tr><td class=\"c x11c yd27 w6b h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Debiti commerciali </div></td><td class=\"c x18c yd27 w6c h3c\"><div class=\"t m0 x7b h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">2.727 </div></td><td class=\"c x190 yd27 w6d h3c\"><div class=\"t m0 xf h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(803) </div></td><td class=\"c x191 yd27 w38 h3c\"><div class=\"t m0 x4e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.924 </div></td></tr><tr><td class=\"c x11c yd28 w6b h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Altre passivit\u00e0 non finanziarie </div></td><td class=\"c x18c yd28 w6c h3c\"><div class=\"t m0 x6 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.034 </div></td><td class=\"c x190 yd28 w6d h3c\"><div class=\"t m0 x6f h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(16) </div></td><td class=\"c x191 yd28 w38 h3c\"><div class=\"t m0 x50 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.018 </div></td></tr><tr><td class=\"c x11c yd29 w6b h3d\"><div class=\"t m0 x8 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE PASSIVIT\u00c0   </div></td><td class=\"c x18c yd29 w6c h3d\"><div class=\"t m0 x51 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">10.416 </div></td><td class=\"c x190 yd29 w6d h3d\"><div class=\"t m0 x5c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">(1.056) </div></td><td class=\"c x191 yd29 w38 h3d\"><div class=\"t m0 x4b h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">9.360 </div></td></tr><tr><td class=\"c x11c yd2a w6b h4d\"><div class=\"t m0 x8 h10 y2d2 ff2 fs0 fc0 sc0 ls1 ws0\">PATRIMONIO NETTO </div></td><td class=\"c x18c yd2a w6c h4d\"><div class=\"t m0 x77 h10 y2d2 ff2 fs0 fc0 sc0 ls1 ws0\">17.005 </div></td><td class=\"c x190 yd2a w6d h4d\"><div class=\"t m0 x5c h10 y2d2 ff2 fs0 fc0 sc0 ls1 ws0\">16.420 </div></td><td class=\"c x191 yd2a w38 h4d\"><div class=\"t m0 x6e h10 y2d2 ff2 fs0 fc0 sc0 ls1 ws0\">33.425 </div></td></tr></table><table class=\"s w187 hf9\" id=\"_976620f9-0ad7-46fd-95ee-f2e6e46a2268\"><tr><td class=\"c x11c yd2b w6e h33\"><div class=\"t m0 x8 h10 y3f ff2 fs0 fc5 sc0 ls1 ws0\">CONTO ECONOMICO AL 31.12.2023 </div></td><td class=\"c x198 yd2c w6f h7c\"><div class=\"t m0 x8 h10 y709 ff2 fs0 fc5 sc0 ls1 ws0\">Dati espressi in OIC </div></td><td class=\"c x199 yd2d w172 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Rettifiche da<span class=\"_ _2a\"> </span></div></td><td class=\"c x19a yd2d w188 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Dati espressi in<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c yd2c w6e h3c\"><div class=\"t m0 x8 h10 y27e ff2 fs0 fc5 sc0 ls1 ws0\">Valori in Euro Migliaia </div></td><td></td><td class=\"c x19b yd2e w189 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">conversione IFRS<span class=\"_ _2a\"> </span></div></td><td class=\"c x19c yd2e w179 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IFRS<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x11c yd2f w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Ricavi e proventi di<span class=\"_ _4\"></span>versi </div></td><td class=\"c x198 yd2f w6f h33\"><div class=\"t m0 x2 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">7.754 </div></td><td class=\"c x19d yd2f w70 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(714) </div></td><td class=\"c x19e yd2f w71 h33\"><div class=\"t m0 x2 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">7.040 </div></td></tr><tr><td class=\"c x11c yd30 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Risultato netto della gest<span class=\"_ _4\"></span>ione investimenti<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd30 w6f h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(3.388) </div></td><td class=\"c x19d yd30 w70 h33\"><div class=\"t m0 x2 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">3.339 </div></td><td class=\"c x19e yd30 w71 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(49) </div></td></tr><tr><td class=\"c x11c yd31 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Costi per servizi<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd31 w6f h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(5.696) </div></td><td class=\"c x19d yd31 w70 h33\"><div class=\"t m0 x2 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">1.003 </div></td><td class=\"c x19e yd31 w71 h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(4.693) </div></td></tr><tr><td class=\"c x11c yd32 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Costi del p<span class=\"_ _4\"></span>ersonale </div></td><td class=\"c x198 yd32 w6f h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(2.171) </div></td><td class=\"c x19d yd32 w70 h33\"><div class=\"t m0 x77 h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd32 w71 h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(2.159) </div></td></tr><tr><td class=\"c x11c yd33 w6e h34\"><div class=\"t m0 x8 h7d y70e ff16 fs5 fc0 sc0 ls1 ws0\">Altri costi operativi<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd33 w6f h34\"><div class=\"t m0 x5f h7d y70e ff16 fs5 fc0 sc0 ls1 ws0\">(481) </div></td><td class=\"c x19d yd33 w70 h34\"><div class=\"t m0 x5f h7d y70e ff16 fs5 fc0 sc0 ls1 ws0\">(215) </div></td><td class=\"c x19e yd33 w71 h34\"><div class=\"t m0 x5f h7d y70e ff16 fs5 fc0 sc0 ls1 ws0\">(696) </div></td></tr><tr><td class=\"c x11c yd34 w6e h33\"><div class=\"t m0 x8 h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">Margine Operativo Lordo<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd34 w6f h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(3.983) </div></td><td class=\"c x19d yd34 w70 h33\"><div class=\"t m0 x2 h7e y424 ff17 fs5 fc0 sc0 ls2b ws0\">3.426<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd34 w71 h33\"><div class=\"t m0 x5f h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(557) </div></td></tr><tr><td class=\"c x11c yd35 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Ammortamenti e perdi<span class=\"_ _4\"></span>te di valore di <span class=\"_ _4\"></span>attivit\u00e0 mat.li<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd35 w6f h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(178) </div></td><td class=\"c x19d yd35 w70 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(146) </div></td><td class=\"c x19e yd35 w71 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(324) </div></td></tr><tr><td class=\"c x11c yd36 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Ammortamenti e perdi<span class=\"_ _4\"></span>te di valore di <span class=\"_ _4\"></span>attivit\u00e0 immat.li<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd36 w6f h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(2.053) </div></td><td class=\"c x19d yd36 w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">419<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd36 w71 h33\"><div class=\"t m0 xe h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(1.634) </div></td></tr><tr><td class=\"c x11c yd37 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Accantonamenti e sval<span class=\"_ _4\"></span>utazioni<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd37 w6f h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(832) </div></td><td class=\"c x19d yd37 w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">678<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd37 w71 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(154) </div></td></tr><tr><td class=\"c x11c yd38 w6e h33\"><div class=\"t m0 x8 h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">Risultato Operativo<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd38 w6f h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(7.045) </div></td><td class=\"c x19d yd38 w70 h33\"><div class=\"t m0 x2 h7e y424 ff17 fs5 fc0 sc0 ls2b ws0\">4.376<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd38 w71 h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(2.669) </div></td></tr><tr><td class=\"c x11c yd39 w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Proventi Finanziari<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd39 w6f h33\"><div class=\"t m0 x8e h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">137<span class=\"ls1\"> </span></div></td><td class=\"c x19d yd39 w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">266<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd39 w71 h33\"><div class=\"t m0 x8e h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">403<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd3a w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Oneri Finanziari<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd3a w6f h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(193) </div></td><td class=\"c x19d yd3a w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(72) </div></td><td class=\"c x19e yd3a w71 h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(265) </div></td></tr><tr><td class=\"c x11c yd3b w6e h33\"><div class=\"t m0 x8 h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">Risultato prima delle impost<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> </div></td><td class=\"c x198 yd3b w6f h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(7.101) </div></td><td class=\"c x19d yd3b w70 h33\"><div class=\"t m0 x2 h7e y424 ff17 fs5 fc0 sc0 ls2b ws0\">4.570<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd3b w71 h33\"><div class=\"t m0 xe h7e y424 ff17 fs5 fc0 sc0 ls1 ws0\">(2.531) </div></td></tr><tr><td class=\"c x11c yd3c w6e h33\"><div class=\"t m0 x8 h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">Imposte sul reddit<span class=\"_ _4\"></span>o </div></td><td class=\"c x198 yd3c w6f h33\"><div class=\"t m0 x5f h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(199) </div></td><td class=\"c x19d yd3c w70 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls2b ws0\">170<span class=\"ls1\"> </span></div></td><td class=\"c x19e yd3c w71 h33\"><div class=\"t m0 x7a h7d y424 ff16 fs5 fc0 sc0 ls1 ws0\">(29) </div></td></tr><tr><td class=\"c x11c yd3d w6e h3c\"><div class=\"t m0 x8 h7e y2dc ff17 fs5 fc0 sc0 ls1 ws0\">Risultato Nett<span class=\"_ _4\"></span>o </div></td><td class=\"c x198 yd3d w6f h3c\"><div class=\"t m0 x5e h7f y27e ff17 fs4 fc0 sc0 ls1 ws0\">(7.299) </div></td><td class=\"c x19d yd3d w70 h3c\"><div class=\"t m0 x5b h7f y27e ff17 fs4 fc0 sc0 ls1 ws0\">4.739 </div></td><td class=\"c x19e yd3d w71 h3c\"><div class=\"t m0 x5e h7f y27e ff17 fs4 fc0 sc0 ls1 ws0\">(2.560) </div></td></tr></table>L\u2019informativa <span class=\"_ _4\"></span>contenuta <span class=\"_ _4\"></span>all\u2019interno <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>paragrafo <span class=\"_ _5\"></span>6 <span class=\"_ _4\"></span>\u201cCriteri <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>principi <span class=\"_ _4\"></span>contabili <span class=\"_ _5\"></span>applicati\u201d co<span class=\"_ _4\"></span>ntiene <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>sinte<span class=\"_ _4\"></span><span class=\"ff1\">si <span class=\"_ _5\"></span>delle<span class=\"_ _2a\"> </span></span>scelte contabili effettuate dagli amministratori in sede di prima applicazione dei principi contabili internazionali. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "8.   Informativa di s<span class=\"_ _4\"></span>ettore<span class=\"_ _2a\"> </span>Le attivit\u00e0 operative del Gruppo sono articolate in due linee:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">il comparto investments, che comprende le fasi di Accelerazione e Incubazione;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff1\">le altre attivit\u00e0 di Innovation &amp; Corporate Venturing, le attivit\u00e0 di <span class=\"ls28\">Co</span>-Working &amp; Eventi e le attivit\u00e0 proprie delle<span class=\"_ _2a\"> </span></span></span>societ\u00e0 controllate:<table class=\"s w181 hf7\" id=\"_6be004d1-0428-462b-b1b7-a7e0f6a1f95d\"><tr><td class=\"c x192 yd15 w72 h53\"><div class=\"t m0 x8 h10 y41d ff12 fs0 fc3 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x193 yd16 w182 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc3 sc0 ls1 ws0\">COMPARTO<span class=\"_ _2a\"> </span></div></td><td class=\"c x194 yd15 w74 h53\"><div class=\"t m0 x14 h10 y41d ff2 fs0 fc3 sc0 ls1 ws0\">ALTRE ATTIVIT\u00c0 </div></td><td class=\"c x195 yd15 w75 h53\"><div class=\"t m0 x68 h10 y41d ff2 fs0 fc3 sc0 ls1 ws0\">TOTALE </div></td></tr><tr><td></td><td class=\"c x196 yd17 w183 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc3 sc0 ls1 ws0\">INVESTMENTS<span class=\"_ _2a\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x11c yd18 w76 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Ricavi e proventi <span class=\"_ _1\"></span>operativi </div></td><td class=\"c x197 yd18 w73 h33\"><div class=\"t m0 x11 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2.826 </div></td><td class=\"c x194 yd18 w74 h33\"><div class=\"t m0 x16 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">5.517 </div></td><td class=\"c x195 yd18 w75 h33\"><div class=\"t m0 x5f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">8.344 </div></td></tr><tr><td class=\"c x11c yd19 w76 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Risultato della<span class=\"_ _1\"></span> gestione degl<span class=\"_ _1\"></span>i investimenti </div></td><td class=\"c x197 yd19 w73 h33\"><div class=\"t m0 x16 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2.197 </div></td><td class=\"c x194 yd19 w74 h33\"><div class=\"t m0 x6 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x195 yd19 w75 h33\"><div class=\"t m0 x16 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2.197 </div></td></tr><tr><td class=\"c x146 yd1a w184 hde\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Risultato delle soci<span class=\"_ _1\"></span>et\u00e0 collegate val<span class=\"_ _f\"></span>utate con il metodo del<span class=\"_ _2a\"> </span></div></td><td class=\"c x197 yd1b w73 h65\"><div class=\"t m0 xc hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">(18) </div></td><td class=\"c x194 yd1b w74 h65\"><div class=\"t m0 x6 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x195 yd1b w75 h65\"><div class=\"t m0 xc hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">(18) </div></td></tr><tr><td class=\"c x146 yd1c w185 hdf\"><div class=\"t m0 x116 hc ybda ff1 fs6 fc0 sc0 ls1 ws0\">patrimonio netto<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd1d w76 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Differenza da <span class=\"_ _1\"></span>concambio </div></td><td class=\"c x197 yd1d w73 h33\"><div class=\"t m0 x6 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x194 yd1d w74 h33\"><div class=\"t m0 x11 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11.212 </div></td><td class=\"c x195 yd1d w75 h33\"><div class=\"t m0 x11 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11.212 </div></td></tr><tr><td class=\"c x11c yd1e w76 h33\"><div class=\"t m0 x8 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE RICAVI<span class=\"_ _1\"></span> </div></td><td class=\"c x197 yd1e w73 h33\"><div class=\"t m0 x5f h30 y27e ff2 fs6 fc0 sc0 ls36 ws0\">5.004<span class=\"ls1\"> </span></div></td><td class=\"c x194 yd1e w74 h33\"><div class=\"t m0 x2 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">16.729 </div></td><td class=\"c x195 yd1e w75 h33\"><div class=\"t m0 x2 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">21.733 </div></td></tr><tr><td class=\"c x11c yd1f w76 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Costi per servizi </div></td><td class=\"c x197 yd1f w73 h33\"><div class=\"t m0 x6f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(2.025) </div></td><td class=\"c x194 yd1f w74 h33\"><div class=\"t m0 x2e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(2.765) </div></td><td class=\"c x195 yd1f w75 h33\"><div class=\"t m0 x6f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(4.790) </div></td></tr><tr><td class=\"c x11c yd20 w76 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Salari e s<span class=\"_ _1\"></span>tipendi </div></td><td class=\"c x197 yd20 w73 h33\"><div class=\"t m0 x16 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(845) </div></td><td class=\"c x194 yd20 w74 h33\"><div class=\"t m0 x2e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(3.274) </div></td><td class=\"c x195 yd20 w75 h33\"><div class=\"t m0 x5f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(4.119) </div></td></tr><tr><td class=\"c x11c yd21 w76 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Altri Costi Operativi<span class=\"_ _f\"></span> </div></td><td class=\"c x197 yd21 w73 h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(77) </div></td><td class=\"c x194 yd21 w74 h33\"><div class=\"t m0 x6f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(3.035) </div></td><td class=\"c x195 yd21 w75 h33\"><div class=\"t m0 x11 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(3.111) </div></td></tr><tr><td class=\"c x11c yd22 w76 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE COSTI <span class=\"_ _1\"></span>OPERATIVI </div></td><td class=\"c x197 yd22 w73 h3c\"><div class=\"t m0 x96 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(2.947) </div></td><td class=\"c x194 yd22 w74 h3c\"><div class=\"t m0 x96 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(9.074) </div></td><td class=\"c x195 yd22 w75 h3c\"><div class=\"t m0 xe h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(12.021) </div></td></tr><tr><td class=\"c x192 yd23 w72 h33\"><div class=\"t m0 x8 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">MARGINE OPERATI<span class=\"_ _1\"></span>VO LORDO </div></td><td class=\"c x197 yd23 w73 h33\"><div class=\"t m0 x5f h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">2.058 </div></td><td class=\"c x194 yd23 w74 h33\"><div class=\"t m0 x11 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">7.655 </div></td><td class=\"c x195 yd23 w75 h33\"><div class=\"t m0 x16 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">9.713 </div></td></tr><tr><td class=\"c x192 yd24 w72 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Ammortamenti <span class=\"_ _1\"></span>e accantonam<span class=\"_ _1\"></span>enti </div></td><td class=\"c x197 yd24 w73 h33\"><div class=\"t m0 x7a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(137) </div></td><td class=\"c x194 yd24 w74 h33\"><div class=\"t m0 x5f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(1.461) </div></td><td class=\"c x195 yd24 w75 h33\"><div class=\"t m0 x2 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">(1.598) </div></td></tr><tr><td class=\"c x192 yd25 w72 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">RISULTATO OPER<span class=\"_ _f\"></span>ATIVO </div></td><td class=\"c x197 yd25 w73 h3c\"><div class=\"t m0 xc1 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">1.920 </div></td><td class=\"c x194 yd25 w74 h3c\"><div class=\"t m0 x11 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">6.194 </div></td><td class=\"c x195 yd25 w75 h3c\"><div class=\"t m0 x16 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">8.114 </div></td></tr></table> ricavi intra-settoriali sono eliminati nel consolidamento.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "9.   Immobili, impianti, mac<span class=\"_ _4\"></span>chinari e <span class=\"_ _4\"></span>altre attrezzature<span class=\"_ _2a\"> </span>Di seguito la composizione delle attivit\u00e0 materiali al netto dei relativi fondi:<table class=\"s w18a hfa\" id=\"_2a52d3da-f7aa-4149-a701-0475a0ec3331\"><tr><td class=\"c x11c yd3e w77 h12\"><div class=\"t m0 x8 h2 y44b ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1\"> </span></div></td><td class=\"c x19f yd3e w78 h12\"><div class=\"t m0 x4e h10 y72a ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x1a0 yd3e w79 h12\"><div class=\"t m0 x6c h2 y72a ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1\"> </span></span></div></td></tr><tr><td class=\"c x11c yd3f w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Arredamento </div></td><td class=\"c x19f yd3f w78 h81\"><div class=\"t m0 x77 h2 y3c ff1 fs0 fc0 sc0 ls21 ws0\">82<span class=\"ls1\"> </span></div></td><td class=\"c x1a0 yd3f w79 h81\"><div class=\"t m0 x51 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yd40 w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Hardware IT </div></td><td class=\"c x19f yd40 w78 h82\"><div class=\"t m0 x77 h2 y450 ff1 fs0 fc0 sc0 ls0 ws0\">64<span class=\"ls1\"> </span></div></td><td class=\"c x1a0 yd40 w79 h82\"><div class=\"t m0 x7a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">101 </div></td></tr><tr><td class=\"c x11c yd41 w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Altri beni </div></td><td class=\"c x19f yd41 w78 h81\"><div class=\"t m0 x7d h2 y3c ff1 fs0 fc0 sc0 ls27 ws0\">218<span class=\"ls1\"> </span></div></td><td class=\"c x1a0 yd41 w79 h81\"><div class=\"t m0 x8e h2 y3c ff1 fs0 fc0 sc0 ls1b ws0\">43<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd42 w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Migliorie su beni di terzi </div></td><td class=\"c x19f yd42 w78 h82\"><div class=\"t m0 x77 h2 y450 ff1 fs0 fc0 sc0 ls10 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x1a0 yd42 w79 h82\"><div class=\"t m0 x51 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yd43 w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Immobilizzazioni in corso </div></td><td class=\"c x19f yd43 w78 h81\"><div class=\"t m0 x6 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1a0 yd43 w79 h81\"><div class=\"t m0 x77 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x11c yd44 w77 h82\"><div class=\"t m0 x9 h2 y450 ff2 fs0 fc5 sc0 ls1 ws0\">TOTALE <span class=\"ff1 fc0\"> </span></div></td><td class=\"c x19f yd44 w78 h82\"><div class=\"t m0 x0 h10 y450 ff2 fs0 fc5 sc0 ls1 ws0\">                                  414 </div></td><td class=\"c x1a0 yd44 w79 h82\"><div class=\"t m0 xc1 h10 y450 ff2 fs0 fc5 sc0 ls1 ws0\">144 </div></td></tr></table>Di seguito si riporta la composizione della voce con le relative movimentaz<span class=\"_ _1\"></span>ioni intercorse <span class=\"ff6\">nell\u2019anno:</span><table class=\"s w18b hfb\" id=\"_b8f3541e-03ae-4e0c-8142-a1f2475a9473\"><tr><td></td><td></td><td class=\"c x1a1 yd45 w18c he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">HARDWARE</div></td><td class=\"c x1a2 yd45 w18d he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">ALTRI</div></td><td class=\"c x1a3 yd46 w18e he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">MIGLIORIE<span class=\"_ _2a\"> </span></div></td><td></td></tr><tr><td class=\"c x11c yd47 w7a h83\"><div class=\"t m0 x8 h10 y732 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x1a4 yd47 w7b h83\"><div class=\"t m0 x14 h10 y732 ff2 fs0 fc5 sc0 ls1 ws0\">ARREDAMENTO </div></td><td class=\"c x1a5 yd48 w18f he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls4b ws0\">IT<span class=\"_ _2a\"> </span></div></td><td class=\"c x1a6 yd48 w190 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">BENI</div></td><td class=\"c x1a7 yd49 w191 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">SU BENI DI<span class=\"_ _2a\"> </span></div></td><td class=\"c x1a8 yd47 w7f h83\"><div class=\"t m0 x9f h10 y732 ff2 fs0 fc5 sc0 ls1 ws0\">TOTALE </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1a9 yd4a w192 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">TERZI<span class=\"_ _2a\"> </span></div></td><td></td></tr><tr><td class=\"c x11c yd4b w7a h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">-Costo storico </div></td><td class=\"c x1a4 yd4b w7b h3c\"><div class=\"t m0 x51 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1 </div></td><td class=\"c x1aa yd4b w7c h3c\"><div class=\"t m0 x4d h2 y27e ff1 fs0 fc0 sc0 ls10 ws0\">567<span class=\"ls1\"> </span></div></td><td class=\"c x1ab yd4b w7d h3c\"><div class=\"t m0 x38 h2 y27e ff1 fs0 fc0 sc0 ls4c ws0\">76<span class=\"ls1\"> </span></div></td><td class=\"c x16c yd4b w7e h3c\"><div class=\"t m0 x8c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x1a8 yd4b w7f h3c\"><div class=\"t m0 x6e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">644 </div></td></tr><tr><td class=\"c x11c yd4c w7a h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">- F.do ammortam<span class=\"_ _1\"></span>ento e sval<span class=\"_ _1\"></span>utazioni </div></td><td class=\"c x1a4 yd4c w7b h3c\"><div class=\"t m0 x7d h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(1) </div></td><td class=\"c x1aa yd4c w7c h3c\"><div class=\"t m0 x4b h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(467) </div></td><td class=\"c x1ab yd4c w7d h3c\"><div class=\"t m0 x68 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(33) </div></td><td class=\"c x16c yd4c w7e h3c\"><div class=\"t m0 x8c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x1a8 yd4c w7f h3c\"><div class=\"t m0 x4f h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(500) </div></td></tr><tr><td class=\"c x11c yd4d w7a h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">VALORE NETTO AL <span class=\"_ _1\"></span>31 DICEMBRE <span class=\"_ _1\"></span>2023 </div></td><td class=\"c x1a4 yd4d w7b h3c\"><div class=\"t m0 x77 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x1aa yd4d w7c h3c\"><div class=\"t m0 x10 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">101 </div></td><td class=\"c x1ab yd4d w7d h3c\"><div class=\"t m0 x94 h10 y27e ff2 fs0 fc0 sc0 ls4d ws0\">43<span class=\"ls1\"> </span></div></td><td class=\"c x16c yd4d w7e h3c\"><div class=\"t m0 x8c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x1a8 yd4d w7f h3c\"><div class=\"t m0 x76 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">144 </div></td></tr><tr><td class=\"c x11c yd4e w7a h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">- Incrementi <span class=\"_ _1\"></span>del Costo storico der<span class=\"_ _1\"></span>ivanti <span class=\"_ _1\"></span>dalla fusione </div></td><td class=\"c x1a4 yd4e w7b h3c\"><div class=\"t m0 x11 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">794 </div></td><td class=\"c x1aa yd4e w7c h3c\"><div class=\"t m0 x5e h2 y27e ff1 fs0 fc0 sc0 ls21 ws0\">96<span class=\"ls1\"> </span></div></td><td class=\"c x1ab yd4e w7d h3c\"><div class=\"t m0 x81 h2 y27e ff1 fs0 fc0 sc0 ls1b ws0\">409<span class=\"ls1\"> </span></div></td><td class=\"c x16c yd4e w7e h3c\"><div class=\"t m0 x97 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">329 </div></td><td class=\"c x1a8 yd4e w7f h3c\"><div class=\"t m0 x4f h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">1.627 </div></td></tr><tr><td class=\"c x146 yd4f w193 hde\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">- <span class=\"_ _a\"> </span>Incrementi <span class=\"_ _a\"> </span>del <span class=\"_ _12\"> </span>Fondo <span class=\"_ _12\"> </span>Ammorta<span class=\"_ _f\"></span>mento <span class=\"_ _12\"> </span>derivanti <span class=\"_ _a\"> </span>dalla<span class=\"_ _2a\"> </span></div></td><td class=\"c x1a4 yd50 w7b h12\"><div class=\"t m0 x6f h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">(723) </div></td><td class=\"c x1aa yd50 w7c h12\"><div class=\"t m0 x4d h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">(84) </div></td><td class=\"c x1ab yd50 w7d h12\"><div class=\"t m0 x6b h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">(116) </div></td><td class=\"c x16c yd50 w7e h12\"><div class=\"t m0 x6e hc y2da ff1 fs6 fc0 sc0 ls1 ws0\">(208) </div></td><td class=\"c x1a8 yd50 w7f h12\"><div class=\"t m0 x5a h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">(1.131) </div></td></tr><tr><td class=\"c x146 yd51 w194 hde\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">fusione<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd52 w7a h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">MOVIMENTI AL 31 DI<span class=\"_ _f\"></span>CEMBRE 2024 </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd53 w7a h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Incrementi <span class=\"_ _1\"></span>dell'esercizio </div></td><td class=\"c x1a4 yd53 w7b h3c\"><div class=\"t m0 x8e h2 y424 ff1 fs0 fc0 sc0 ls0 ws0\">69<span class=\"ls1\"> </span></div></td><td class=\"c x1aa yd53 w7c h3c\"><div class=\"t m0 x7 h2 y424 ff1 fs0 fc0 sc0 ls12 ws0\">17<span class=\"ls1\"> </span></div></td><td class=\"c x1ab yd53 w7d h3c\"><div class=\"t m0 x94 h2 y424 ff1 fs0 fc0 sc0 ls1b ws0\">44<span class=\"ls1\"> </span></div></td><td class=\"c x16c yd53 w7e h3c\"><div class=\"t m0 x10 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1a8 yd53 w7f h3c\"><div class=\"t m0 x15 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">133 </div></td></tr><tr><td class=\"c x11c yd54 w7a h3d\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Ammortam<span class=\"_ _1\"></span>enti e svaluta<span class=\"_ _1\"></span>zioni </div></td><td class=\"c x1a4 yd54 w7b h3d\"><div class=\"t m0 x11 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(58) </div></td><td class=\"c x1aa yd54 w7c h3d\"><div class=\"t m0 x4d h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(65) </div></td><td class=\"c x1ab yd54 w7d h3d\"><div class=\"t m0 x31 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(162) </div></td><td class=\"c x16c yd54 w7e h3d\"><div class=\"t m0 x6c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(73) </div></td><td class=\"c x1a8 yd54 w7f h3d\"><div class=\"t m0 x94 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(358) </div></td></tr><tr><td class=\"c x11c yd55 w7a h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE MOVIMENT<span class=\"_ _f\"></span>I<span class=\"_ _4\"></span> AL 31.12.20<span class=\"_ _1\"></span>24 </div></td><td class=\"c x1a4 yd55 w7b h3c\"><div class=\"t m0 xc h10 y424 ff2 fs0 fc0 sc0 ls10 ws0\">11<span class=\"ls1\"> </span></div></td><td class=\"c x1aa yd55 w7c h3c\"><div class=\"t m0 x5c h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">(48) </div></td><td class=\"c x1ab yd55 w7d h3c\"><div class=\"t m0 x66 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">(118) </div></td><td class=\"c x16c yd55 w7e h3c\"><div class=\"t m0 x6c h30 y2dc ff2 fs6 fc0 sc0 ls4e ws0\">(70)<span class=\"ls1\"> </span></div></td><td class=\"c x1a8 yd55 w7f h3c\"><div class=\"t m0 x94 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(225) </div></td></tr><tr><td class=\"c x11c yd56 w7a h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">-Costo storico </div></td><td class=\"c x1a4 yd56 w7b h3c\"><div class=\"t m0 x11 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">864 </div></td><td class=\"c x1aa yd56 w7c h3c\"><div class=\"t m0 x4d h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">680 </div></td><td class=\"c x1ab yd56 w7d h3c\"><div class=\"t m0 x81 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">529 </div></td><td class=\"c x16c yd56 w7e h3c\"><div class=\"t m0 x6c h2 y424 ff1 fs0 fc0 sc0 ls0 ws0\">332<span class=\"ls1\"> </span></div></td><td class=\"c x1a8 yd56 w7f h3c\"><div class=\"t m0 x68 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">2.404 </div></td></tr><tr><td class=\"c x11c yd57 w7a h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- F.do ammortam<span class=\"_ _1\"></span>ento e sval<span class=\"_ _1\"></span>utazioni </div></td><td class=\"c x1a4 yd57 w7b h3c\"><div class=\"t m0 x6f h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(782) </div></td><td class=\"c x1aa yd57 w7c h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(616) </div></td><td class=\"c x1ab yd57 w7d h3c\"><div class=\"t m0 x6b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(311) </div></td><td class=\"c x16c yd57 w7e h3c\"><div class=\"t m0 x4c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(282) </div></td><td class=\"c x1a8 yd57 w7f h3c\"><div class=\"t m0 x81 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(1.991) </div></td></tr><tr><td class=\"c x11c yd58 w7a h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">VALORE NETTO AL <span class=\"_ _1\"></span>31 DICEMBRE <span class=\"_ _1\"></span>2024 </div></td><td class=\"c x1a4 yd58 w7b h3c\"><div class=\"t m0 x7a h10 y424 ff2 fs0 fc0 sc0 ls23 ws0\">82<span class=\"ls1\"> </span></div></td><td class=\"c x1aa yd58 w7c h3c\"><div class=\"t m0 x70 h10 y424 ff2 fs0 fc0 sc0 ls4f ws0\">64<span class=\"ls1\"> </span></div></td><td class=\"c x1ab yd58 w7d h3c\"><div class=\"t m0 x68 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">218 </div></td><td class=\"c x16c yd58 w7e h3c\"><div class=\"t m0 x4e h10 y424 ff2 fs0 fc0 sc0 lsd ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x1a8 yd58 w7f h3c\"><div class=\"t m0 x76 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">414 </div></td></tr></table>La voci <span class=\"_ _4\"></span>pi\u00f9 significative delle immobilizzazioni m<span class=\"_ _4\"></span>ateriali sono rappresentate da <span class=\"_ _4\"></span>Arredamento e <span class=\"_ _5\"></span>Hardware IT, <span class=\"_ _4\"></span>che costituiscono<span class=\"_ _2a\"> </span>le attivit\u00e0 utili <span class=\"_ _4\"></span>all\u2019operativit\u00e0 degli spa<span class=\"_ _4\"></span>zi di via M<span class=\"_ _4\"></span>arsala. <span class=\"_ _4\"></span><span class=\"ff1\">Il G<span class=\"_ _4\"></span>ruppo, <span class=\"_ _4\"></span>al 31 dicembre <span class=\"_ _4\"></span>2024, no<span class=\"_ _4\"></span>n ha i<span class=\"_ _4\"></span>n essere significativi <span class=\"_ _4\"></span>impegni per<span class=\"_ _2a\"> </span></span>acquisti futuri.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "10<span class=\"ls1\">.<span class=\"ls40\">   </span>Avviamento e altre at<span class=\"_ _4\"></span>tivit\u00e0 immat<span class=\"_ _4\"></span>eriali  </span>Di seguito la composizione delle attivit\u00e0 materiali al netto dei relativi fondi:<table class=\"s w195 hfc\" id=\"_e16427cd-91e6-4f44-9b27-e9a453555bba\"><tr><td class=\"c x11c yd59 w77 h5a\"><div class=\"t m0 x8 h2 y748 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1\"> </span></div></td><td class=\"c x19f yd59 w78 h5a\"><div class=\"t m0 x4e h10 y749 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x1a0 yd59 w79 h5a\"><div class=\"t m0 x6c h2 y749 ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1\"> </span></span></div></td></tr><tr><td class=\"c x11c yd5a w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Avviamento </div></td><td class=\"c x19f yd5a w78 h82\"><div class=\"t m0 x8e h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x1a0 yd5a w79 h82\"><div class=\"t m0 xc1 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td></tr><tr><td class=\"c x11c yd5b w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Costi di sviluppo </div></td><td class=\"c x19f yd5b w78 h81\"><div class=\"t m0 x7a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">290 </div></td><td class=\"c x1a0 yd5b w79 h81\"><div class=\"t m0 xc1 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">349 </div></td></tr><tr><td class=\"c x11c yd5c w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Marchi </div></td><td class=\"c x19f yd5c w78 h82\"><div class=\"t m0 x6 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1a0 yd5c w79 h82\"><div class=\"t m0 x48 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">1 </div></td></tr><tr><td class=\"c x11c yd5d w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Altri beni immateriali </div></td><td class=\"c x19f yd5d w78 h81\"><div class=\"t m0 x7a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">262 </div></td><td class=\"c x1a0 yd5d w79 h81\"><div class=\"t m0 x11 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">506 </div></td></tr><tr><td class=\"c x11c yd5e w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Immobilizzazioni in coso </div></td><td class=\"c x19f yd5e w78 h82\"><div class=\"t m0 x7b h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1a0 yd5e w79 h82\"><div class=\"t m0 xc h2 y450 ff1 fs0 fc0 sc0 ls21 ws0\">91<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd5f w77 h81\"><div class=\"t m0 x9 h2 y3c ff2 fs0 fc5 sc0 ls1 ws0\">TOTALE <span class=\"ff1 fc0\"> </span></div></td><td class=\"c x19f yd5f w78 h81\"><div class=\"t m0 x0 h10 y3c ff2 fs0 fc5 sc0 ls1 ws0\">                               <span class=\"ls10\"></span><span class=\"ls10\">1.</span>420 </div></td><td class=\"c x1a0 yd5f w79 h81\"><div class=\"t m0 x2e h10 y3c ff2 fs0 fc5 sc0 ls1 ws0\">1.813 </div></td></tr></table>Di seguito si riporta la composizione della voce con le relative movimentaz<span class=\"_ _1\"></span>ioni intercorse nell\u2019anno:<table class=\"s w196 hfd\" id=\"_cc9005f0-771f-48ba-a746-6934ef4847f6\"><tr><td class=\"c x11c yd60 w80 h85\"><div class=\"t m0 x8 h10 y753 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd60 w81 h85\"><div class=\"t m0 x8 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">AVVIAMENTO </div></td><td class=\"c x1ad yd61 w197 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">COSTI DI<span class=\"_ _2a\"> </span></div></td><td class=\"c x187 yd60 w83 h85\"><div class=\"t m0 x8 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">MARCHI </div></td><td class=\"c x1ae yd61 w198 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">ALTRI BENI<span class=\"_ _2a\"> </span></div></td><td class=\"c x1af yd61 w199 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IMM.NI IN<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b0 yd60 w86 h85\"><div class=\"t m0 x31 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">TOTALE </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yd62 w19a hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">SVILUPPO<span class=\"_ _2a\"> </span></div></td><td></td><td class=\"c x1b2 yd62 w19b hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IMMATERIALI<span class=\"_ _2a\"> </span></div></td><td class=\"c x1a9 yd62 w19c hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls40 ws0\">CO<span class=\"ls1\">R<span class=\"ls50\">SO<span class=\"_ _2a\"> </span></span></span></div></td><td></td></tr><tr><td class=\"c x11c yd63 w80 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">-Costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd63 w81 h3c\"><div class=\"t m0 x8c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd63 w82 h3c\"><div class=\"t m0 x4c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">676 </div></td><td class=\"c x187 yd63 w83 h3c\"><div class=\"t m0 x66 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">594 </div></td><td class=\"c x1b3 yd63 w84 h3c\"><div class=\"t m0 x4d h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">4.664 </div></td><td class=\"c x16c yd63 w85 h3c\"><div class=\"t m0 x6c h2 y27e ff1 fs0 fc0 sc0 ls21 ws0\">91<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd63 w86 h3c\"><div class=\"t m0 x6e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">6.890 </div></td></tr><tr><td class=\"c x11c yd64 w80 h3d\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">- F.do ammortam<span class=\"_ _1\"></span>ento e sval<span class=\"_ _1\"></span>utazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd64 w81 h3d\"><div class=\"t m0 x5b h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd64 w82 h3d\"><div class=\"t m0 x5a h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(327) </div></td><td class=\"c x187 yd64 w83 h3d\"><div class=\"t m0 xa4 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(593) </div></td><td class=\"c x1b3 yd64 w84 h3d\"><div class=\"t m0 x5c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(4.158) </div></td><td class=\"c x16c yd64 w85 h3d\"><div class=\"t m0 x4e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd64 w86 h3d\"><div class=\"t m0 x94 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(5.078) </div></td></tr><tr><td class=\"c x11c yd65 w80 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">VALORE NETTO AL <span class=\"_ _1\"></span>31 DICEMBRE <span class=\"_ _1\"></span>2023 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd65 w81 h3c\"><div class=\"t m0 x4d h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd65 w82 h3c\"><div class=\"t m0 x94 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">349 </div></td><td class=\"c x187 yd65 w83 h3c\"><div class=\"t m0 x84 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">1 </div></td><td class=\"c x1b3 yd65 w84 h3c\"><div class=\"t m0 xe h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">506 </div></td><td class=\"c x16c yd65 w85 h3c\"><div class=\"t m0 x6c h10 y27e ff2 fs0 fc0 sc0 ls51 ws0\">91<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd65 w86 h3c\"><div class=\"t m0 x6c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">1.813 </div></td></tr><tr><td class=\"c x146 yd66 w19d hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">-  I<span class=\"_ _1\"></span>ncrementi <span class=\"_ _11\"> </span>del  Cost<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>  st<span class=\"_ _1\"></span>orico <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>dalla<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd67 w81 h4f\"><div class=\"t m0 x5b h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd67 w82 h4f\"><div class=\"t m0 x5c h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd67 w83 h4f\"><div class=\"t m0 x84 h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd67 w84 h4f\"><div class=\"t m0 x5b hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">196 </div></td><td class=\"c x16c yd67 w85 h4f\"><div class=\"t m0 x4e h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd67 w86 h4f\"><div class=\"t m0 x50 h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">196 </div></td></tr><tr><td class=\"c x146 yd68 w194 hff\"><div class=\"t m0 x116 hc ybda ff1 fs6 fc0 sc0 ls1 ws0\">fusione<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x146 yd6a w19e h100\"><div class=\"t m0 x116 hc yd69 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"_ _2a\"> </span></div><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">derivanti dalla <span class=\"_ _1\"></span>fusione<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b4 yd6b w19f hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Incrementi<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b5 yd6b w1a0 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">del<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b6 yd6b w1a1 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Fondo<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b7 yd6b w1a2 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Ammort<span class=\"_ _1\"></span>amento<span class=\"_ _2a\"> </span></div></td><td class=\"c x1ac yd6c w81 h12\"><div class=\"t m0 x5b h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6c w82 h12\"><div class=\"t m0 x5c h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd6c w83 h12\"><div class=\"t m0 x84 h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd6c w84 h12\"><div class=\"t m0 x7 hc y2da ff1 fs6 fc0 sc0 ls1 ws0\">(143) </div></td><td class=\"c x16c yd6c w85 h12\"><div class=\"t m0 x4e h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd6c w86 h12\"><div class=\"t m0 x97 h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">(143) </div></td></tr><tr><td class=\"c x11c yd6d w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">MOVIMENTI AL 31 DI<span class=\"_ _1\"></span>CEMBRE 202<span class=\"_ _f\"></span>4<span class=\"_ _4\"></span>: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd6e w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Incrementi <span class=\"_ _1\"></span>dell'esercizio </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd6e w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6e w82 h3c\"><div class=\"t m0 x15 h2 y424 ff1 fs0 fc0 sc0 ls10 ws0\">59<span class=\"ls1\"> </span></div></td><td class=\"c x187 yd6e w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd6e w84 h3c\"><div class=\"t m0 x2e hc y2dc ff1 fs6 fc0 sc0 ls2e ws0\">151<span class=\"ls1\"> </span></div></td><td class=\"c x16c yd6e w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd6e w86 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls27 ws0\">210<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd6f w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Decrementi <span class=\"_ _1\"></span>del costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd6f w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6f w82 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd6f w83 h3c\"><div class=\"t m0 x4f h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(1) </div></td><td class=\"c x1b3 yd6f w84 h3c\"><div class=\"t m0 x72 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x16c yd6f w85 h3c\"><div class=\"t m0 x38 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls21\">88</span>) </div></td><td class=\"c x1b0 yd6f w86 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls21\">89</span>) </div></td></tr><tr><td class=\"c x11c yd70 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Decrementi <span class=\"_ _1\"></span>del fondo amm<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rtamento </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd70 w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd70 w82 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd70 w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd70 w84 h3c\"><div class=\"t m0 x72 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x16c yd70 w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd70 w86 h3c\"><div class=\"t m0 xe h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yd71 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Ammortam<span class=\"_ _1\"></span>enti e svaluta<span class=\"_ _1\"></span>zioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd71 w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd71 w82 h3c\"><div class=\"t m0 x94 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls12\">118</span>) </div></td><td class=\"c x187 yd71 w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd71 w84 h3c\"><div class=\"t m0 x6d h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls1b\">448</span>) </div></td><td class=\"c x16c yd71 w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd71 w86 h3c\"><div class=\"t m0 x6c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(566) </div></td></tr><tr><td class=\"c x11c yd72 w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE MOVIMENT<span class=\"_ _f\"></span>I<span class=\"_ _4\"></span> AL 31.<span class=\"ls52\">12</span>.2024 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd72 w81 h3c\"><div class=\"t m0 x5b h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd72 w82 h3c\"><div class=\"t m0 x94 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">(59) </div></td><td class=\"c x187 yd72 w83 h3c\"><div class=\"t m0 x5a h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">(1) </div></td><td class=\"c x1b3 yd72 w84 h3c\"><div class=\"t m0 x70 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(297) </div></td><td class=\"c x16c yd72 w85 h3c\"><div class=\"t m0 x94 h30 y2dc ff2 fs6 fc0 sc0 ls4e ws0\">(88)<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd72 w86 h3c\"><div class=\"t m0 x15 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls33\">445</span>) </div></td></tr><tr><td class=\"c x11c yd73 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">-Costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd73 w81 h3c\"><div class=\"t m0 x8c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd73 w82 h3c\"><div class=\"t m0 x4c h2 y424 ff1 fs0 fc0 sc0 ls4c ws0\">73<span class=\"ls1\">5</span><span class=\"ls1\"> </span></div></td><td class=\"c x187 yd73 w83 h3c\"><div class=\"t m0 x31 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">593 </div></td><td class=\"c x1b3 yd73 w84 h3c\"><div class=\"t m0 x70 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">5.011 </div></td><td class=\"c x16c yd73 w85 h3c\"><div class=\"t m0 x4b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1b0 yd73 w86 h3c\"><div class=\"t m0 x76 h2 y424 ff1 fs0 fc0 sc0 ls4c ws0\">7.<span class=\"ls1\">207</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd74 w80 h3d\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- F.do ammortam<span class=\"_ _1\"></span>ento e sval<span class=\"_ _1\"></span>utazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd74 w81 h3d\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd74 w82 h3d\"><div class=\"t m0 x68 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls1b\">445</span>) </div></td><td class=\"c x187 yd74 w83 h3d\"><div class=\"t m0 xa4 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(593) </div></td><td class=\"c x1b3 yd74 w84 h3d\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(4.749) </div></td><td class=\"c x16c yd74 w85 h3d\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd74 w86 h3d\"><div class=\"t m0 x38 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(5.787) </div></td></tr><tr><td class=\"c x11c yd75 w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">VALORE NETTO AL 31 <span class=\"_ _1\"></span>DICEMBRE 2<span class=\"_ _1\"></span>024 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd75 w81 h3c\"><div class=\"t m0 x4d h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd75 w82 h3c\"><div class=\"t m0 x38 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">290 </div></td><td class=\"c x187 yd75 w83 h3c\"><div class=\"t m0 x84 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd75 w84 h3c\"><div class=\"t m0 xe h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">262 </div></td><td class=\"c x16c yd75 w85 h3c\"><div class=\"t m0 x4b h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1b0 yd75 w86 h3c\"><div class=\"t m0 x76 h10 y424 ff2 fs0 fc0 sc0 ls10 ws0\">1.<span class=\"ls1\">420</span><span class=\"ls1\"> </span></div></td></tr></table>La <span class=\"_ _f\"></span>voc<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _1\"></span>significativa <span class=\"_ _f\"></span>delle immobilizzazioni <span class=\"_ _f\"></span>immateriali \u00e8 <span class=\"_ _f\"></span>relativa <span class=\"_ _f\"></span><span class=\"ff6\">all\u2019avviamento <span class=\"ff1\">pari <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>E<span class=\"_ _4\"></span>uro <span class=\"_ _1\"></span>865 <span class=\"_ _1\"></span>migliaia <span class=\"_ _f\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _f\"></span>form<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>in fase<span class=\"_ _2a\"> </span></span></span>di <span class=\"_ _11\"></span>consolidamento <span class=\"_ _b\"></span>della <span class=\"_ _11\"> </span>controllata <span class=\"_ _11\"> </span>Zest <span class=\"_ _11\"> </span>Innovation <span class=\"_ _11\"></span>S.r.l. <span class=\"_ _b\"></span>(<span class=\"_ _4\"></span>in <span class=\"_ _11\"> </span>precedenza <span class=\"_ _b\"></span>The  Doers <span class=\"_ _b\"></span>S.r.l.).  <span class=\"ff6\">L\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _11\"></span>detta <span class=\"_ _b\"></span>societ<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _11\"> </span>\u00e8<span class=\"_ _2a\"> </span></span>avvenuta <span class=\"ff6\">nel corso dell\u2019esercizio 2</span>021.<span class=\"_ _2a\"> </span>Conformemente <span class=\"_ _5\"></span>alle <span class=\"_ _5\"></span>previsioni <span class=\"_ _5\"></span>dell\u2019IFRS <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>viene <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>portato <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>consolidato <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>residuo <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>misurato <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lla <span class=\"_ _5\"></span>data<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>First <span class=\"_ _11\"> </span>Time <span class=\"_ _e\"> </span>Adoption <span class=\"_ _11\"> </span>(<span class=\"_ _4\"></span>1 <span class=\"_ _11\"> </span>ge<span class=\"_ _4\"></span>nnaio <span class=\"_ _11\"> </span>2023)  p<span class=\"_ _1\"></span>ari  a<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>Euro  865  mig<span class=\"_ _1\"></span>liaia<span class=\"ff6\">. <span class=\"_ _11\"> </span>L\u2019avv<span class=\"_ _4\"></span>iamento <span class=\"_ _11\"> </span>in <span class=\"_ _e\"> </span>questione, <span class=\"_ _e\"> </span>relativo <span class=\"_ _11\"> </span>alla  CGU <span class=\"_ _11\"> </span>The <span class=\"_ _11\"> </span>Doers,<span class=\"_ _4\"></span>  \u00e8<span class=\"_ _2a\"> </span></span>assoggettato a test di impairment periodico.<span class=\"_ _2a\"> </span>Il Gruppo h<span class=\"_ _1\"></span>a effettuato <span class=\"_ _1\"></span>il proprio impairment t<span class=\"_ _1\"></span>est al 31 <span class=\"_ _f\"></span>dicembr<span class=\"_ _4\"></span>e 2024 su<span class=\"_ _1\"></span>lla CGU The Doers, <span class=\"_ _1\"></span>sulla qual<span class=\"ff6\">e \u00e8 <span class=\"_ _1\"></span>allocato l\u2019avviamento in<span class=\"_ _2a\"> </span></span>questione.<span class=\"_ _2a\"> </span>Il <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>rec<span class=\"_ _4\"></span>uperabile <span class=\"_ _f\"></span>delle CGU <span class=\"_ _f\"></span>\u00e8 sta<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span>determinato sulla <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>del calcolo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>valore d\u2019uso, <span class=\"_ _f\"></span>calcolato <span class=\"_ _f\"></span>tr<span class=\"_ _4\"></span>amite <span class=\"_ _f\"></span>un discounted<span class=\"ff1\"> <span class=\"_ _f\"></span>cas<span class=\"_ _4\"></span>h-<span class=\"_ _2a\"> </span></span>flow <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>flussi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>c<span class=\"_ _4\"></span>assa <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>d<span class=\"_ _4\"></span>al <span class=\"_ _11\"> </span>piano <span class=\"_ _11\"> </span>2025  <span class=\"ff6\">\u2013</span> <span class=\"_ _11\"> </span>2029 <span class=\"_ _11\"> </span><span class=\"ff6\">(approvato <span class=\"_ _11\"> </span>dal<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>Consiglio <span class=\"_ _11\"> </span>d\u2019amministrazione <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>da<span class=\"_ _4\"></span>ta  </span>3 <span class=\"_ _b\"></span>mar<span class=\"_ _4\"></span>zo <span class=\"_ _11\"> </span>2025),<span class=\"_ _2a\"> </span>considerando il periodo esplicito <span class=\"ls1f\">e da</span> <span class=\"ls27\">un</span> Terminal Value. Il tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>attualizzazione <span class=\"_ _4\"></span>utilizzato <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>pari al<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>9,89<span class=\"ls40\">%.</span> <span class=\"ff6\">N<span class=\"_ _4\"></span>el calcolo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>terminal <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>crescita pe<span class=\"_ _4\"></span>rpetua (<span class=\"_ _4\"></span>\u201cg\u201d) <span class=\"_ _4\"></span>adottato dal<span class=\"_ _2a\"> </span></span>Gruppo \u00e8 pari al 1<span class=\"ff6\">%; il tasso di c<span class=\"_ _4\"></span>rescita \u00e8 coerente con l\u2019inflazione attesa e le previsioni di cres<span class=\"_ _4\"></span>cita per le</span> <span class=\"_ _4\"></span>aree geografiche dove<span class=\"_ _2a\"> </span>opera il gruppo. Il test <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>impairment ope<span class=\"_ _4\"></span>rato <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>evidenziato <span class=\"_ _4\"></span>la piena <span class=\"_ _4\"></span>recuperabilit\u00e0 <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>valori i<span class=\"_ _4\"></span>scritti nell\u2019<span class=\"_ _4\"></span>attivo. <span class=\"_ _4\"></span>Si <span class=\"_ _4\"></span>evidenzia inoltre <span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>l\u2019analisi<span class=\"_ _2a\"> </span>di sensitivit\u00e0 del test di impairment sul valore residuo di Avviamento, operata sui parametri di WACC<span class=\"_ _4\"></span> e g<span class=\"_ _4\"></span>-rate, ha evidenziato la<span class=\"_ _2a\"> </span>solidit\u00e0 dei risultati raggiunti. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "10<span class=\"ls1\">.<span class=\"ls40\">   </span>Avviamento e altre at<span class=\"_ _4\"></span>tivit\u00e0 immat<span class=\"_ _4\"></span>eriali  </span>Di seguito la composizione delle attivit\u00e0 materiali al netto dei relativi fondi:<table class=\"s w195 hfc\" id=\"_e16427cd-91e6-4f44-9b27-e9a453555bba\"><tr><td class=\"c x11c yd59 w77 h5a\"><div class=\"t m0 x8 h2 y748 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1\"> </span></div></td><td class=\"c x19f yd59 w78 h5a\"><div class=\"t m0 x4e h10 y749 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x1a0 yd59 w79 h5a\"><div class=\"t m0 x6c h2 y749 ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1\"> </span></span></div></td></tr><tr><td class=\"c x11c yd5a w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Avviamento </div></td><td class=\"c x19f yd5a w78 h82\"><div class=\"t m0 x8e h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x1a0 yd5a w79 h82\"><div class=\"t m0 xc1 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td></tr><tr><td class=\"c x11c yd5b w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Costi di sviluppo </div></td><td class=\"c x19f yd5b w78 h81\"><div class=\"t m0 x7a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">290 </div></td><td class=\"c x1a0 yd5b w79 h81\"><div class=\"t m0 xc1 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">349 </div></td></tr><tr><td class=\"c x11c yd5c w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Marchi </div></td><td class=\"c x19f yd5c w78 h82\"><div class=\"t m0 x6 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1a0 yd5c w79 h82\"><div class=\"t m0 x48 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">1 </div></td></tr><tr><td class=\"c x11c yd5d w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Altri beni immateriali </div></td><td class=\"c x19f yd5d w78 h81\"><div class=\"t m0 x7a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">262 </div></td><td class=\"c x1a0 yd5d w79 h81\"><div class=\"t m0 x11 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">506 </div></td></tr><tr><td class=\"c x11c yd5e w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Immobilizzazioni in coso </div></td><td class=\"c x19f yd5e w78 h82\"><div class=\"t m0 x7b h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1a0 yd5e w79 h82\"><div class=\"t m0 xc h2 y450 ff1 fs0 fc0 sc0 ls21 ws0\">91<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd5f w77 h81\"><div class=\"t m0 x9 h2 y3c ff2 fs0 fc5 sc0 ls1 ws0\">TOTALE <span class=\"ff1 fc0\"> </span></div></td><td class=\"c x19f yd5f w78 h81\"><div class=\"t m0 x0 h10 y3c ff2 fs0 fc5 sc0 ls1 ws0\">                               <span class=\"ls10\"></span><span class=\"ls10\">1.</span>420 </div></td><td class=\"c x1a0 yd5f w79 h81\"><div class=\"t m0 x2e h10 y3c ff2 fs0 fc5 sc0 ls1 ws0\">1.813 </div></td></tr></table>Di seguito si riporta la composizione della voce con le relative movimentaz<span class=\"_ _1\"></span>ioni intercorse nell\u2019anno:<table class=\"s w196 hfd\" id=\"_cc9005f0-771f-48ba-a746-6934ef4847f6\"><tr><td class=\"c x11c yd60 w80 h85\"><div class=\"t m0 x8 h10 y753 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd60 w81 h85\"><div class=\"t m0 x8 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">AVVIAMENTO </div></td><td class=\"c x1ad yd61 w197 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">COSTI DI<span class=\"_ _2a\"> </span></div></td><td class=\"c x187 yd60 w83 h85\"><div class=\"t m0 x8 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">MARCHI </div></td><td class=\"c x1ae yd61 w198 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">ALTRI BENI<span class=\"_ _2a\"> </span></div></td><td class=\"c x1af yd61 w199 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IMM.NI IN<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b0 yd60 w86 h85\"><div class=\"t m0 x31 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">TOTALE </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yd62 w19a hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">SVILUPPO<span class=\"_ _2a\"> </span></div></td><td></td><td class=\"c x1b2 yd62 w19b hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IMMATERIALI<span class=\"_ _2a\"> </span></div></td><td class=\"c x1a9 yd62 w19c hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls40 ws0\">CO<span class=\"ls1\">R<span class=\"ls50\">SO<span class=\"_ _2a\"> </span></span></span></div></td><td></td></tr><tr><td class=\"c x11c yd63 w80 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">-Costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd63 w81 h3c\"><div class=\"t m0 x8c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd63 w82 h3c\"><div class=\"t m0 x4c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">676 </div></td><td class=\"c x187 yd63 w83 h3c\"><div class=\"t m0 x66 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">594 </div></td><td class=\"c x1b3 yd63 w84 h3c\"><div class=\"t m0 x4d h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">4.664 </div></td><td class=\"c x16c yd63 w85 h3c\"><div class=\"t m0 x6c h2 y27e ff1 fs0 fc0 sc0 ls21 ws0\">91<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd63 w86 h3c\"><div class=\"t m0 x6e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">6.890 </div></td></tr><tr><td class=\"c x11c yd64 w80 h3d\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">- F.do ammortam<span class=\"_ _1\"></span>ento e sval<span class=\"_ _1\"></span>utazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd64 w81 h3d\"><div class=\"t m0 x5b h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd64 w82 h3d\"><div class=\"t m0 x5a h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(327) </div></td><td class=\"c x187 yd64 w83 h3d\"><div class=\"t m0 xa4 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(593) </div></td><td class=\"c x1b3 yd64 w84 h3d\"><div class=\"t m0 x5c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(4.158) </div></td><td class=\"c x16c yd64 w85 h3d\"><div class=\"t m0 x4e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd64 w86 h3d\"><div class=\"t m0 x94 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(5.078) </div></td></tr><tr><td class=\"c x11c yd65 w80 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">VALORE NETTO AL <span class=\"_ _1\"></span>31 DICEMBRE <span class=\"_ _1\"></span>2023 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd65 w81 h3c\"><div class=\"t m0 x4d h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd65 w82 h3c\"><div class=\"t m0 x94 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">349 </div></td><td class=\"c x187 yd65 w83 h3c\"><div class=\"t m0 x84 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">1 </div></td><td class=\"c x1b3 yd65 w84 h3c\"><div class=\"t m0 xe h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">506 </div></td><td class=\"c x16c yd65 w85 h3c\"><div class=\"t m0 x6c h10 y27e ff2 fs0 fc0 sc0 ls51 ws0\">91<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd65 w86 h3c\"><div class=\"t m0 x6c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">1.813 </div></td></tr><tr><td class=\"c x146 yd66 w19d hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">-  I<span class=\"_ _1\"></span>ncrementi <span class=\"_ _11\"> </span>del  Cost<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>  st<span class=\"_ _1\"></span>orico <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>dalla<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd67 w81 h4f\"><div class=\"t m0 x5b h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd67 w82 h4f\"><div class=\"t m0 x5c h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd67 w83 h4f\"><div class=\"t m0 x84 h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd67 w84 h4f\"><div class=\"t m0 x5b hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">196 </div></td><td class=\"c x16c yd67 w85 h4f\"><div class=\"t m0 x4e h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd67 w86 h4f\"><div class=\"t m0 x50 h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">196 </div></td></tr><tr><td class=\"c x146 yd68 w194 hff\"><div class=\"t m0 x116 hc ybda ff1 fs6 fc0 sc0 ls1 ws0\">fusione<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x146 yd6a w19e h100\"><div class=\"t m0 x116 hc yd69 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"_ _2a\"> </span></div><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">derivanti dalla <span class=\"_ _1\"></span>fusione<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b4 yd6b w19f hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Incrementi<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b5 yd6b w1a0 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">del<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b6 yd6b w1a1 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Fondo<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b7 yd6b w1a2 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Ammort<span class=\"_ _1\"></span>amento<span class=\"_ _2a\"> </span></div></td><td class=\"c x1ac yd6c w81 h12\"><div class=\"t m0 x5b h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6c w82 h12\"><div class=\"t m0 x5c h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd6c w83 h12\"><div class=\"t m0 x84 h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd6c w84 h12\"><div class=\"t m0 x7 hc y2da ff1 fs6 fc0 sc0 ls1 ws0\">(143) </div></td><td class=\"c x16c yd6c w85 h12\"><div class=\"t m0 x4e h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd6c w86 h12\"><div class=\"t m0 x97 h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">(143) </div></td></tr><tr><td class=\"c x11c yd6d w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">MOVIMENTI AL 31 DI<span class=\"_ _1\"></span>CEMBRE 202<span class=\"_ _f\"></span>4<span class=\"_ _4\"></span>: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd6e w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Incrementi <span class=\"_ _1\"></span>dell'esercizio </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd6e w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6e w82 h3c\"><div class=\"t m0 x15 h2 y424 ff1 fs0 fc0 sc0 ls10 ws0\">59<span class=\"ls1\"> </span></div></td><td class=\"c x187 yd6e w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd6e w84 h3c\"><div class=\"t m0 x2e hc y2dc ff1 fs6 fc0 sc0 ls2e ws0\">151<span class=\"ls1\"> </span></div></td><td class=\"c x16c yd6e w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd6e w86 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls27 ws0\">210<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd6f w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Decrementi <span class=\"_ _1\"></span>del costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd6f w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6f w82 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd6f w83 h3c\"><div class=\"t m0 x4f h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(1) </div></td><td class=\"c x1b3 yd6f w84 h3c\"><div class=\"t m0 x72 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x16c yd6f w85 h3c\"><div class=\"t m0 x38 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls21\">88</span>) </div></td><td class=\"c x1b0 yd6f w86 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls21\">89</span>) </div></td></tr><tr><td class=\"c x11c yd70 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Decrementi <span class=\"_ _1\"></span>del fondo amm<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rtamento </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd70 w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd70 w82 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd70 w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd70 w84 h3c\"><div class=\"t m0 x72 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x16c yd70 w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd70 w86 h3c\"><div class=\"t m0 xe h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yd71 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Ammortam<span class=\"_ _1\"></span>enti e svaluta<span class=\"_ _1\"></span>zioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd71 w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd71 w82 h3c\"><div class=\"t m0 x94 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls12\">118</span>) </div></td><td class=\"c x187 yd71 w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd71 w84 h3c\"><div class=\"t m0 x6d h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls1b\">448</span>) </div></td><td class=\"c x16c yd71 w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd71 w86 h3c\"><div class=\"t m0 x6c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(566) </div></td></tr><tr><td class=\"c x11c yd72 w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE MOVIMENT<span class=\"_ _f\"></span>I<span class=\"_ _4\"></span> AL 31.<span class=\"ls52\">12</span>.2024 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd72 w81 h3c\"><div class=\"t m0 x5b h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd72 w82 h3c\"><div class=\"t m0 x94 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">(59) </div></td><td class=\"c x187 yd72 w83 h3c\"><div class=\"t m0 x5a h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">(1) </div></td><td class=\"c x1b3 yd72 w84 h3c\"><div class=\"t m0 x70 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(297) </div></td><td class=\"c x16c yd72 w85 h3c\"><div class=\"t m0 x94 h30 y2dc ff2 fs6 fc0 sc0 ls4e ws0\">(88)<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd72 w86 h3c\"><div class=\"t m0 x15 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls33\">445</span>) </div></td></tr><tr><td class=\"c x11c yd73 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">-Costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd73 w81 h3c\"><div class=\"t m0 x8c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd73 w82 h3c\"><div class=\"t m0 x4c h2 y424 ff1 fs0 fc0 sc0 ls4c ws0\">73<span class=\"ls1\">5</span><span class=\"ls1\"> </span></div></td><td class=\"c x187 yd73 w83 h3c\"><div class=\"t m0 x31 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">593 </div></td><td class=\"c x1b3 yd73 w84 h3c\"><div class=\"t m0 x70 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">5.011 </div></td><td class=\"c x16c yd73 w85 h3c\"><div class=\"t m0 x4b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1b0 yd73 w86 h3c\"><div class=\"t m0 x76 h2 y424 ff1 fs0 fc0 sc0 ls4c ws0\">7.<span class=\"ls1\">207</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd74 w80 h3d\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- F.do ammortam<span class=\"_ _1\"></span>ento e sval<span class=\"_ _1\"></span>utazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd74 w81 h3d\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd74 w82 h3d\"><div class=\"t m0 x68 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls1b\">445</span>) </div></td><td class=\"c x187 yd74 w83 h3d\"><div class=\"t m0 xa4 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(593) </div></td><td class=\"c x1b3 yd74 w84 h3d\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(4.749) </div></td><td class=\"c x16c yd74 w85 h3d\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd74 w86 h3d\"><div class=\"t m0 x38 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(5.787) </div></td></tr><tr><td class=\"c x11c yd75 w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">VALORE NETTO AL 31 <span class=\"_ _1\"></span>DICEMBRE 2<span class=\"_ _1\"></span>024 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd75 w81 h3c\"><div class=\"t m0 x4d h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd75 w82 h3c\"><div class=\"t m0 x38 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">290 </div></td><td class=\"c x187 yd75 w83 h3c\"><div class=\"t m0 x84 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd75 w84 h3c\"><div class=\"t m0 xe h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">262 </div></td><td class=\"c x16c yd75 w85 h3c\"><div class=\"t m0 x4b h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1b0 yd75 w86 h3c\"><div class=\"t m0 x76 h10 y424 ff2 fs0 fc0 sc0 ls10 ws0\">1.<span class=\"ls1\">420</span><span class=\"ls1\"> </span></div></td></tr></table>La <span class=\"_ _f\"></span>voc<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _1\"></span>significativa <span class=\"_ _f\"></span>delle immobilizzazioni <span class=\"_ _f\"></span>immateriali \u00e8 <span class=\"_ _f\"></span>relativa <span class=\"_ _f\"></span><span class=\"ff6\">all\u2019avviamento <span class=\"ff1\">pari <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>E<span class=\"_ _4\"></span>uro <span class=\"_ _1\"></span>865 <span class=\"_ _1\"></span>migliaia <span class=\"_ _f\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _f\"></span>form<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>in fase<span class=\"_ _2a\"> </span></span></span>di <span class=\"_ _11\"></span>consolidamento <span class=\"_ _b\"></span>della <span class=\"_ _11\"> </span>controllata <span class=\"_ _11\"> </span>Zest <span class=\"_ _11\"> </span>Innovation <span class=\"_ _11\"></span>S.r.l. <span class=\"_ _b\"></span>(<span class=\"_ _4\"></span>in <span class=\"_ _11\"> </span>precedenza <span class=\"_ _b\"></span>The  Doers <span class=\"_ _b\"></span>S.r.l.).  <span class=\"ff6\">L\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _11\"></span>detta <span class=\"_ _b\"></span>societ<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _11\"> </span>\u00e8<span class=\"_ _2a\"> </span></span>avvenuta <span class=\"ff6\">nel corso dell\u2019esercizio 2</span>021.<span class=\"_ _2a\"> </span>Conformemente <span class=\"_ _5\"></span>alle <span class=\"_ _5\"></span>previsioni <span class=\"_ _5\"></span>dell\u2019IFRS <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>viene <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>portato <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>consolidato <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>residuo <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>misurato <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lla <span class=\"_ _5\"></span>data<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>First <span class=\"_ _11\"> </span>Time <span class=\"_ _e\"> </span>Adoption <span class=\"_ _11\"> </span>(<span class=\"_ _4\"></span>1 <span class=\"_ _11\"> </span>ge<span class=\"_ _4\"></span>nnaio <span class=\"_ _11\"> </span>2023)  p<span class=\"_ _1\"></span>ari  a<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>Euro  865  mig<span class=\"_ _1\"></span>liaia<span class=\"ff6\">. <span class=\"_ _11\"> </span>L\u2019avv<span class=\"_ _4\"></span>iamento <span class=\"_ _11\"> </span>in <span class=\"_ _e\"> </span>questione, <span class=\"_ _e\"> </span>relativo <span class=\"_ _11\"> </span>alla  CGU <span class=\"_ _11\"> </span>The <span class=\"_ _11\"> </span>Doers,<span class=\"_ _4\"></span>  \u00e8<span class=\"_ _2a\"> </span></span>assoggettato a test di impairment periodico.<span class=\"_ _2a\"> </span>Il Gruppo h<span class=\"_ _1\"></span>a effettuato <span class=\"_ _1\"></span>il proprio impairment t<span class=\"_ _1\"></span>est al 31 <span class=\"_ _f\"></span>dicembr<span class=\"_ _4\"></span>e 2024 su<span class=\"_ _1\"></span>lla CGU The Doers, <span class=\"_ _1\"></span>sulla qual<span class=\"ff6\">e \u00e8 <span class=\"_ _1\"></span>allocato l\u2019avviamento in<span class=\"_ _2a\"> </span></span>questione.<span class=\"_ _2a\"> </span>Il <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>rec<span class=\"_ _4\"></span>uperabile <span class=\"_ _f\"></span>delle CGU <span class=\"_ _f\"></span>\u00e8 sta<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span>determinato sulla <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>del calcolo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>valore d\u2019uso, <span class=\"_ _f\"></span>calcolato <span class=\"_ _f\"></span>tr<span class=\"_ _4\"></span>amite <span class=\"_ _f\"></span>un discounted<span class=\"ff1\"> <span class=\"_ _f\"></span>cas<span class=\"_ _4\"></span>h-<span class=\"_ _2a\"> </span></span>flow <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>flussi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>c<span class=\"_ _4\"></span>assa <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>d<span class=\"_ _4\"></span>al <span class=\"_ _11\"> </span>piano <span class=\"_ _11\"> </span>2025  <span class=\"ff6\">\u2013</span> <span class=\"_ _11\"> </span>2029 <span class=\"_ _11\"> </span><span class=\"ff6\">(approvato <span class=\"_ _11\"> </span>dal<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>Consiglio <span class=\"_ _11\"> </span>d\u2019amministrazione <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>da<span class=\"_ _4\"></span>ta  </span>3 <span class=\"_ _b\"></span>mar<span class=\"_ _4\"></span>zo <span class=\"_ _11\"> </span>2025),<span class=\"_ _2a\"> </span>considerando il periodo esplicito <span class=\"ls1f\">e da</span> <span class=\"ls27\">un</span> Terminal Value. Il tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>attualizzazione <span class=\"_ _4\"></span>utilizzato <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>pari al<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>9,89<span class=\"ls40\">%.</span> <span class=\"ff6\">N<span class=\"_ _4\"></span>el calcolo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>terminal <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>crescita pe<span class=\"_ _4\"></span>rpetua (<span class=\"_ _4\"></span>\u201cg\u201d) <span class=\"_ _4\"></span>adottato dal<span class=\"_ _2a\"> </span></span>Gruppo \u00e8 pari al 1<span class=\"ff6\">%; il tasso di c<span class=\"_ _4\"></span>rescita \u00e8 coerente con l\u2019inflazione attesa e le previsioni di cres<span class=\"_ _4\"></span>cita per le</span> <span class=\"_ _4\"></span>aree geografiche dove<span class=\"_ _2a\"> </span>opera il gruppo. Il test <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>impairment ope<span class=\"_ _4\"></span>rato <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>evidenziato <span class=\"_ _4\"></span>la piena <span class=\"_ _4\"></span>recuperabilit\u00e0 <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>valori i<span class=\"_ _4\"></span>scritti nell\u2019<span class=\"_ _4\"></span>attivo. <span class=\"_ _4\"></span>Si <span class=\"_ _4\"></span>evidenzia inoltre <span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>l\u2019analisi<span class=\"_ _2a\"> </span>di sensitivit\u00e0 del test di impairment sul valore residuo di Avviamento, operata sui parametri di WACC<span class=\"_ _4\"></span> e g<span class=\"_ _4\"></span>-rate, ha evidenziato la<span class=\"_ _2a\"> </span>solidit\u00e0 dei risultati raggiunti. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "10<span class=\"ls1\">.<span class=\"ls40\">   </span>Avviamento e altre at<span class=\"_ _4\"></span>tivit\u00e0 immat<span class=\"_ _4\"></span>eriali  </span>Di seguito la composizione delle attivit\u00e0 materiali al netto dei relativi fondi:<table class=\"s w195 hfc\" id=\"_e16427cd-91e6-4f44-9b27-e9a453555bba\"><tr><td class=\"c x11c yd59 w77 h5a\"><div class=\"t m0 x8 h2 y748 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1\"> </span></div></td><td class=\"c x19f yd59 w78 h5a\"><div class=\"t m0 x4e h10 y749 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x1a0 yd59 w79 h5a\"><div class=\"t m0 x6c h2 y749 ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1\"> </span></span></div></td></tr><tr><td class=\"c x11c yd5a w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Avviamento </div></td><td class=\"c x19f yd5a w78 h82\"><div class=\"t m0 x8e h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x1a0 yd5a w79 h82\"><div class=\"t m0 xc1 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td></tr><tr><td class=\"c x11c yd5b w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Costi di sviluppo </div></td><td class=\"c x19f yd5b w78 h81\"><div class=\"t m0 x7a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">290 </div></td><td class=\"c x1a0 yd5b w79 h81\"><div class=\"t m0 xc1 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">349 </div></td></tr><tr><td class=\"c x11c yd5c w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Marchi </div></td><td class=\"c x19f yd5c w78 h82\"><div class=\"t m0 x6 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1a0 yd5c w79 h82\"><div class=\"t m0 x48 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">1 </div></td></tr><tr><td class=\"c x11c yd5d w77 h81\"><div class=\"t m0 x9 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Altri beni immateriali </div></td><td class=\"c x19f yd5d w78 h81\"><div class=\"t m0 x7a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">262 </div></td><td class=\"c x1a0 yd5d w79 h81\"><div class=\"t m0 x11 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">506 </div></td></tr><tr><td class=\"c x11c yd5e w77 h82\"><div class=\"t m0 x9 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Immobilizzazioni in coso </div></td><td class=\"c x19f yd5e w78 h82\"><div class=\"t m0 x7b h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1a0 yd5e w79 h82\"><div class=\"t m0 xc h2 y450 ff1 fs0 fc0 sc0 ls21 ws0\">91<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd5f w77 h81\"><div class=\"t m0 x9 h2 y3c ff2 fs0 fc5 sc0 ls1 ws0\">TOTALE <span class=\"ff1 fc0\"> </span></div></td><td class=\"c x19f yd5f w78 h81\"><div class=\"t m0 x0 h10 y3c ff2 fs0 fc5 sc0 ls1 ws0\">                               <span class=\"ls10\"></span><span class=\"ls10\">1.</span>420 </div></td><td class=\"c x1a0 yd5f w79 h81\"><div class=\"t m0 x2e h10 y3c ff2 fs0 fc5 sc0 ls1 ws0\">1.813 </div></td></tr></table>Di seguito si riporta la composizione della voce con le relative movimentaz<span class=\"_ _1\"></span>ioni intercorse nell\u2019anno:<table class=\"s w196 hfd\" id=\"_cc9005f0-771f-48ba-a746-6934ef4847f6\"><tr><td class=\"c x11c yd60 w80 h85\"><div class=\"t m0 x8 h10 y753 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd60 w81 h85\"><div class=\"t m0 x8 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">AVVIAMENTO </div></td><td class=\"c x1ad yd61 w197 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">COSTI DI<span class=\"_ _2a\"> </span></div></td><td class=\"c x187 yd60 w83 h85\"><div class=\"t m0 x8 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">MARCHI </div></td><td class=\"c x1ae yd61 w198 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">ALTRI BENI<span class=\"_ _2a\"> </span></div></td><td class=\"c x1af yd61 w199 hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IMM.NI IN<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b0 yd60 w86 h85\"><div class=\"t m0 x31 h10 y753 ff2 fs0 fc5 sc0 ls1 ws0\">TOTALE </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yd62 w19a hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">SVILUPPO<span class=\"_ _2a\"> </span></div></td><td></td><td class=\"c x1b2 yd62 w19b hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">IMMATERIALI<span class=\"_ _2a\"> </span></div></td><td class=\"c x1a9 yd62 w19c hdd\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls40 ws0\">CO<span class=\"ls1\">R<span class=\"ls50\">SO<span class=\"_ _2a\"> </span></span></span></div></td><td></td></tr><tr><td class=\"c x11c yd63 w80 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">-Costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd63 w81 h3c\"><div class=\"t m0 x8c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd63 w82 h3c\"><div class=\"t m0 x4c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">676 </div></td><td class=\"c x187 yd63 w83 h3c\"><div class=\"t m0 x66 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">594 </div></td><td class=\"c x1b3 yd63 w84 h3c\"><div class=\"t m0 x4d h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">4.664 </div></td><td class=\"c x16c yd63 w85 h3c\"><div class=\"t m0 x6c h2 y27e ff1 fs0 fc0 sc0 ls21 ws0\">91<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd63 w86 h3c\"><div class=\"t m0 x6e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">6.890 </div></td></tr><tr><td class=\"c x11c yd64 w80 h3d\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">- F.do ammortam<span class=\"_ _1\"></span>ento e sval<span class=\"_ _1\"></span>utazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd64 w81 h3d\"><div class=\"t m0 x5b h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd64 w82 h3d\"><div class=\"t m0 x5a h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(327) </div></td><td class=\"c x187 yd64 w83 h3d\"><div class=\"t m0 xa4 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(593) </div></td><td class=\"c x1b3 yd64 w84 h3d\"><div class=\"t m0 x5c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(4.158) </div></td><td class=\"c x16c yd64 w85 h3d\"><div class=\"t m0 x4e h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd64 w86 h3d\"><div class=\"t m0 x94 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">(5.078) </div></td></tr><tr><td class=\"c x11c yd65 w80 h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">VALORE NETTO AL <span class=\"_ _1\"></span>31 DICEMBRE <span class=\"_ _1\"></span>2023 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd65 w81 h3c\"><div class=\"t m0 x4d h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd65 w82 h3c\"><div class=\"t m0 x94 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">349 </div></td><td class=\"c x187 yd65 w83 h3c\"><div class=\"t m0 x84 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">1 </div></td><td class=\"c x1b3 yd65 w84 h3c\"><div class=\"t m0 xe h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">506 </div></td><td class=\"c x16c yd65 w85 h3c\"><div class=\"t m0 x6c h10 y27e ff2 fs0 fc0 sc0 ls51 ws0\">91<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd65 w86 h3c\"><div class=\"t m0 x6c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">1.813 </div></td></tr><tr><td class=\"c x146 yd66 w19d hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">-  I<span class=\"_ _1\"></span>ncrementi <span class=\"_ _11\"> </span>del  Cost<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>  st<span class=\"_ _1\"></span>orico <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>dalla<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd67 w81 h4f\"><div class=\"t m0 x5b h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd67 w82 h4f\"><div class=\"t m0 x5c h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd67 w83 h4f\"><div class=\"t m0 x84 h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd67 w84 h4f\"><div class=\"t m0 x5b hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">196 </div></td><td class=\"c x16c yd67 w85 h4f\"><div class=\"t m0 x4e h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd67 w86 h4f\"><div class=\"t m0 x50 h2 y6d1 ff1 fs0 fc0 sc0 ls1 ws0\">196 </div></td></tr><tr><td class=\"c x146 yd68 w194 hff\"><div class=\"t m0 x116 hc ybda ff1 fs6 fc0 sc0 ls1 ws0\">fusione<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x146 yd6a w19e h100\"><div class=\"t m0 x116 hc yd69 ff1 fs6 fc0 sc0 ls1 ws0\">-<span class=\"_ _2a\"> </span></div><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">derivanti dalla <span class=\"_ _1\"></span>fusione<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b4 yd6b w19f hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Incrementi<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b5 yd6b w1a0 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">del<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b6 yd6b w1a1 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Fondo<span class=\"_ _2a\"> </span></div></td><td class=\"c x1b7 yd6b w1a2 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Ammort<span class=\"_ _1\"></span>amento<span class=\"_ _2a\"> </span></div></td><td class=\"c x1ac yd6c w81 h12\"><div class=\"t m0 x5b h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6c w82 h12\"><div class=\"t m0 x5c h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd6c w83 h12\"><div class=\"t m0 x84 h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd6c w84 h12\"><div class=\"t m0 x7 hc y2da ff1 fs6 fc0 sc0 ls1 ws0\">(143) </div></td><td class=\"c x16c yd6c w85 h12\"><div class=\"t m0 x4e h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd6c w86 h12\"><div class=\"t m0 x97 h2 y73a ff1 fs0 fc0 sc0 ls1 ws0\">(143) </div></td></tr><tr><td class=\"c x11c yd6d w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">MOVIMENTI AL 31 DI<span class=\"_ _1\"></span>CEMBRE 202<span class=\"_ _f\"></span>4<span class=\"_ _4\"></span>: </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x11c yd6e w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Incrementi <span class=\"_ _1\"></span>dell'esercizio </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd6e w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6e w82 h3c\"><div class=\"t m0 x15 h2 y424 ff1 fs0 fc0 sc0 ls10 ws0\">59<span class=\"ls1\"> </span></div></td><td class=\"c x187 yd6e w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd6e w84 h3c\"><div class=\"t m0 x2e hc y2dc ff1 fs6 fc0 sc0 ls2e ws0\">151<span class=\"ls1\"> </span></div></td><td class=\"c x16c yd6e w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd6e w86 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls27 ws0\">210<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd6f w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Decrementi <span class=\"_ _1\"></span>del costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd6f w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd6f w82 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd6f w83 h3c\"><div class=\"t m0 x4f h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(1) </div></td><td class=\"c x1b3 yd6f w84 h3c\"><div class=\"t m0 x72 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x16c yd6f w85 h3c\"><div class=\"t m0 x38 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls21\">88</span>) </div></td><td class=\"c x1b0 yd6f w86 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls21\">89</span>) </div></td></tr><tr><td class=\"c x11c yd70 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Decrementi <span class=\"_ _1\"></span>del fondo amm<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rtamento </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd70 w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd70 w82 h3c\"><div class=\"t m0 x5c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x187 yd70 w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd70 w84 h3c\"><div class=\"t m0 x72 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x16c yd70 w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd70 w86 h3c\"><div class=\"t m0 xe h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yd71 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- Ammortam<span class=\"_ _1\"></span>enti e svaluta<span class=\"_ _1\"></span>zioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd71 w81 h3c\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd71 w82 h3c\"><div class=\"t m0 x94 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls12\">118</span>) </div></td><td class=\"c x187 yd71 w83 h3c\"><div class=\"t m0 x84 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd71 w84 h3c\"><div class=\"t m0 x6d h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls1b\">448</span>) </div></td><td class=\"c x16c yd71 w85 h3c\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd71 w86 h3c\"><div class=\"t m0 x6c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(566) </div></td></tr><tr><td class=\"c x11c yd72 w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE MOVIMENT<span class=\"_ _f\"></span>I<span class=\"_ _4\"></span> AL 31.<span class=\"ls52\">12</span>.2024 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd72 w81 h3c\"><div class=\"t m0 x5b h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd72 w82 h3c\"><div class=\"t m0 x94 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">(59) </div></td><td class=\"c x187 yd72 w83 h3c\"><div class=\"t m0 x5a h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">(1) </div></td><td class=\"c x1b3 yd72 w84 h3c\"><div class=\"t m0 x70 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(297) </div></td><td class=\"c x16c yd72 w85 h3c\"><div class=\"t m0 x94 h30 y2dc ff2 fs6 fc0 sc0 ls4e ws0\">(88)<span class=\"ls1\"> </span></div></td><td class=\"c x1b0 yd72 w86 h3c\"><div class=\"t m0 x15 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls33\">445</span>) </div></td></tr><tr><td class=\"c x11c yd73 w80 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">-Costo storico </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd73 w81 h3c\"><div class=\"t m0 x8c h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd73 w82 h3c\"><div class=\"t m0 x4c h2 y424 ff1 fs0 fc0 sc0 ls4c ws0\">73<span class=\"ls1\">5</span><span class=\"ls1\"> </span></div></td><td class=\"c x187 yd73 w83 h3c\"><div class=\"t m0 x31 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">593 </div></td><td class=\"c x1b3 yd73 w84 h3c\"><div class=\"t m0 x70 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">5.011 </div></td><td class=\"c x16c yd73 w85 h3c\"><div class=\"t m0 x4b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1b0 yd73 w86 h3c\"><div class=\"t m0 x76 h2 y424 ff1 fs0 fc0 sc0 ls4c ws0\">7.<span class=\"ls1\">207</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yd74 w80 h3d\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- F.do ammortam<span class=\"_ _1\"></span>ento e sval<span class=\"_ _1\"></span>utazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd74 w81 h3d\"><div class=\"t m0 x5b h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x171 yd74 w82 h3d\"><div class=\"t m0 x68 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls1b\">445</span>) </div></td><td class=\"c x187 yd74 w83 h3d\"><div class=\"t m0 xa4 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(593) </div></td><td class=\"c x1b3 yd74 w84 h3d\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(4.749) </div></td><td class=\"c x16c yd74 w85 h3d\"><div class=\"t m0 x4e h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b0 yd74 w86 h3d\"><div class=\"t m0 x38 h2 y424 ff1 fs0 fc0 sc0 ls1 ws0\">(5.787) </div></td></tr><tr><td class=\"c x11c yd75 w80 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">VALORE NETTO AL 31 <span class=\"_ _1\"></span>DICEMBRE 2<span class=\"_ _1\"></span>024 </div></td><td></td><td></td><td></td><td></td><td class=\"c x1ac yd75 w81 h3c\"><div class=\"t m0 x4d h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">865 </div></td><td class=\"c x171 yd75 w82 h3c\"><div class=\"t m0 x38 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">290 </div></td><td class=\"c x187 yd75 w83 h3c\"><div class=\"t m0 x84 h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1b3 yd75 w84 h3c\"><div class=\"t m0 xe h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">262 </div></td><td class=\"c x16c yd75 w85 h3c\"><div class=\"t m0 x4b h10 y424 ff2 fs0 fc0 sc0 ls1 ws0\">3 </div></td><td class=\"c x1b0 yd75 w86 h3c\"><div class=\"t m0 x76 h10 y424 ff2 fs0 fc0 sc0 ls10 ws0\">1.<span class=\"ls1\">420</span><span class=\"ls1\"> </span></div></td></tr></table>La <span class=\"_ _f\"></span>voc<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _1\"></span>significativa <span class=\"_ _f\"></span>delle immobilizzazioni <span class=\"_ _f\"></span>immateriali \u00e8 <span class=\"_ _f\"></span>relativa <span class=\"_ _f\"></span><span class=\"ff6\">all\u2019avviamento <span class=\"ff1\">pari <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>E<span class=\"_ _4\"></span>uro <span class=\"_ _1\"></span>865 <span class=\"_ _1\"></span>migliaia <span class=\"_ _f\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _f\"></span>form<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>in fase<span class=\"_ _2a\"> </span></span></span>di <span class=\"_ _11\"></span>consolidamento <span class=\"_ _b\"></span>della <span class=\"_ _11\"> </span>controllata <span class=\"_ _11\"> </span>Zest <span class=\"_ _11\"> </span>Innovation <span class=\"_ _11\"></span>S.r.l. <span class=\"_ _b\"></span>(<span class=\"_ _4\"></span>in <span class=\"_ _11\"> </span>precedenza <span class=\"_ _b\"></span>The  Doers <span class=\"_ _b\"></span>S.r.l.).  <span class=\"ff6\">L\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _b\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _11\"></span>detta <span class=\"_ _b\"></span>societ<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _11\"> </span>\u00e8<span class=\"_ _2a\"> </span></span>avvenuta <span class=\"ff6\">nel corso dell\u2019esercizio 2</span>021.<span class=\"_ _2a\"> </span>Conformemente <span class=\"_ _5\"></span>alle <span class=\"_ _5\"></span>previsioni <span class=\"_ _5\"></span>dell\u2019IFRS <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>viene <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>portato <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>consolidato <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>residuo <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>misurato <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lla <span class=\"_ _5\"></span>data<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>First <span class=\"_ _11\"> </span>Time <span class=\"_ _e\"> </span>Adoption <span class=\"_ _11\"> </span>(<span class=\"_ _4\"></span>1 <span class=\"_ _11\"> </span>ge<span class=\"_ _4\"></span>nnaio <span class=\"_ _11\"> </span>2023)  p<span class=\"_ _1\"></span>ari  a<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>Euro  865  mig<span class=\"_ _1\"></span>liaia<span class=\"ff6\">. <span class=\"_ _11\"> </span>L\u2019avv<span class=\"_ _4\"></span>iamento <span class=\"_ _11\"> </span>in <span class=\"_ _e\"> </span>questione, <span class=\"_ _e\"> </span>relativo <span class=\"_ _11\"> </span>alla  CGU <span class=\"_ _11\"> </span>The <span class=\"_ _11\"> </span>Doers,<span class=\"_ _4\"></span>  \u00e8<span class=\"_ _2a\"> </span></span>assoggettato a test di impairment periodico.<span class=\"_ _2a\"> </span>Il Gruppo h<span class=\"_ _1\"></span>a effettuato <span class=\"_ _1\"></span>il proprio impairment t<span class=\"_ _1\"></span>est al 31 <span class=\"_ _f\"></span>dicembr<span class=\"_ _4\"></span>e 2024 su<span class=\"_ _1\"></span>lla CGU The Doers, <span class=\"_ _1\"></span>sulla qual<span class=\"ff6\">e \u00e8 <span class=\"_ _1\"></span>allocato l\u2019avviamento in<span class=\"_ _2a\"> </span></span>questione.<span class=\"_ _2a\"> </span>Il <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>rec<span class=\"_ _4\"></span>uperabile <span class=\"_ _f\"></span>delle CGU <span class=\"_ _f\"></span>\u00e8 sta<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span>determinato sulla <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>del calcolo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>valore d\u2019uso, <span class=\"_ _f\"></span>calcolato <span class=\"_ _f\"></span>tr<span class=\"_ _4\"></span>amite <span class=\"_ _f\"></span>un discounted<span class=\"ff1\"> <span class=\"_ _f\"></span>cas<span class=\"_ _4\"></span>h-<span class=\"_ _2a\"> </span></span>flow <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>flussi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>c<span class=\"_ _4\"></span>assa <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>d<span class=\"_ _4\"></span>al <span class=\"_ _11\"> </span>piano <span class=\"_ _11\"> </span>2025  <span class=\"ff6\">\u2013</span> <span class=\"_ _11\"> </span>2029 <span class=\"_ _11\"> </span><span class=\"ff6\">(approvato <span class=\"_ _11\"> </span>dal<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>Consiglio <span class=\"_ _11\"> </span>d\u2019amministrazione <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>da<span class=\"_ _4\"></span>ta  </span>3 <span class=\"_ _b\"></span>mar<span class=\"_ _4\"></span>zo <span class=\"_ _11\"> </span>2025),<span class=\"_ _2a\"> </span>considerando il periodo esplicito <span class=\"ls1f\">e da</span> <span class=\"ls27\">un</span> Terminal Value. Il tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>attualizzazione <span class=\"_ _4\"></span>utilizzato <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>pari al<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>9,89<span class=\"ls40\">%.</span> <span class=\"ff6\">N<span class=\"_ _4\"></span>el calcolo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>terminal <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>crescita pe<span class=\"_ _4\"></span>rpetua (<span class=\"_ _4\"></span>\u201cg\u201d) <span class=\"_ _4\"></span>adottato dal<span class=\"_ _2a\"> </span></span>Gruppo \u00e8 pari al 1<span class=\"ff6\">%; il tasso di c<span class=\"_ _4\"></span>rescita \u00e8 coerente con l\u2019inflazione attesa e le previsioni di cres<span class=\"_ _4\"></span>cita per le</span> <span class=\"_ _4\"></span>aree geografiche dove<span class=\"_ _2a\"> </span>opera il gruppo. Il test <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>impairment ope<span class=\"_ _4\"></span>rato <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>evidenziato <span class=\"_ _4\"></span>la piena <span class=\"_ _4\"></span>recuperabilit\u00e0 <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>valori i<span class=\"_ _4\"></span>scritti nell\u2019<span class=\"_ _4\"></span>attivo. <span class=\"_ _4\"></span>Si <span class=\"_ _4\"></span>evidenzia inoltre <span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>l\u2019analisi<span class=\"_ _2a\"> </span>di sensitivit\u00e0 del test di impairment sul valore residuo di Avviamento, operata sui parametri di WACC<span class=\"_ _4\"></span> e g<span class=\"_ _4\"></span>-rate, ha evidenziato la<span class=\"_ _2a\"> </span>solidit\u00e0 dei risultati raggiunti. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "11<span class=\"ff12 ls1\">.    Diritt<span class=\"_ _4\"></span>o d\u2019uso per beni in leasi<span class=\"_ _4\"></span>ng</span><table class=\"s w1a3 h101\" id=\"_09961d5c-07e7-407c-ae85-bdaf450c3a3c\"><tr><td class=\"c x1b9 yd76 w87 h86\"><div class=\"t m0 x6a h10 y6d2 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x1ba yd76 w88 h86\"><div class=\"t m0 x76 h10 y75f ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x1bb yd76 w89 h86\"><div class=\"t m0 x6c h10 y75f ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yd77 w87 h81\"><div class=\"t m0 x6a h2 y3c ff6 fs0 fc0 sc0 ls1 ws0\">Diritto d\u2019uso per beni in <span class=\"ff1\">leasing</span><span class=\"ff1\"> </span></div></td><td class=\"c x1ba yd77 w88 h81\"><div class=\"t m0 x5f h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">482 </div></td><td class=\"c x1bb yd77 w89 h81\"><div class=\"t m0 x11 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">504 </div></td></tr><tr><td class=\"c x1b9 yd78 w87 h82\"><div class=\"t m0 x6a h2 y450 ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1ba yd78 w88 h82\"><div class=\"t m0 x14 h10 y450 ff2 fs0 fc5 sc0 ls1 ws0\">                            482 </div></td><td class=\"c x1bb yd78 w89 h82\"><div class=\"t m0 x5f h10 y450 ff2 fs0 fc5 sc0 ls1 ws0\">504 </div></td></tr></table>Il saldo al 31 dicembre 2024 corrisponde <span class=\"ff6\">all\u2019iscrizione con il metodo finanziario de</span><span class=\"ls17\">i </span>contratti di leasing in essere a quella data. In <span class=\"_ _11\"> </span>conformit\u00e0  alle <span class=\"_ _11\"> </span><span class=\"ff6\">previsioni  dell\u2019IFRS  16 <span class=\"_ _11\"> </span>v</span>engono  altres\u00ec <span class=\"_ _11\"> </span>rilevati  con <span class=\"_ _11\"> </span>il  met<span class=\"_ _1\"></span>odo  fina<span class=\"_ _1\"></span>nziario  il <span class=\"_ _11\"> </span>contratto  di <span class=\"_ _11\"> </span>affitto <span class=\"_ _e\"> </span>della <span class=\"_ _11\"> </span>sed<span class=\"_ _4\"></span>e<span class=\"_ _2a\"> </span>secondaria <span class=\"_ _f\"></span>(sita <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Milano <span class=\"_ _f\"></span><span class=\"ff6\">Vi<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>B. Quaranta, <span class=\"_ _f\"></span>40) <span class=\"_ _f\"></span>ed il <span class=\"_ _f\"></span>contratto di <span class=\"_ _f\"></span>noleggio a<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>ungo <span class=\"_ _f\"></span>termine di <span class=\"_ _f\"></span>un\u2019autovettura a<span class=\"_ _1\"></span>ssegnata. <span class=\"ff1\">Il <span class=\"_ _f\"></span>contratto<span class=\"_ _2a\"> </span></span></span>di affitto <span class=\"_ _4\"></span>riferito <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>sede <span class=\"_ _4\"></span>di M<span class=\"_ _4\"></span>ilano ha <span class=\"_ _4\"></span>una dura<span class=\"_ _4\"></span>ta di <span class=\"_ _4\"></span>6<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>anni <span class=\"ff6\">(in <span class=\"_ _4\"></span>quanto ri<span class=\"_ _4\"></span>nnovato nell\u2019anno <span class=\"_ _4\"></span>2022)<span class=\"_ _4\"></span></span>, <span class=\"_ _4\"></span>mentre il <span class=\"_ _4\"></span>contratto di <span class=\"_ _4\"></span>nole<span class=\"_ _4\"></span>ggio<span class=\"_ _2a\"> </span>del <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>eicolo <span class=\"_ _4\"></span>ha <span class=\"_ _5\"></span>una <span class=\"_ _4\"></span>durata <span class=\"_ _5\"></span><span class=\"ls9\">di</span> <span class=\"_ _4\"></span>5 <span class=\"_ _5\"></span>anni. <span class=\"_ _4\"></span>Gener<span class=\"_ _4\"></span>almente, <span class=\"_ _4\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _4\"></span>non <span class=\"_ _5\"></span>pu\u00f2 <span class=\"_ _4\"></span>concedere <span class=\"_ _5\"></span>a <span class=\"_ _4\"></span>sua <span class=\"_ _5\"></span>volta <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>subaffitto <span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>terzi <span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>beni <span class=\"_ _4\"></span>loc<span class=\"_ _4\"></span>ati, <span class=\"_ _5\"></span>a<span class=\"_ _2a\"> </span>men<span class=\"ls1\">o <span class=\"_ _11\"></span>di <span class=\"_ _b\"></span>specifica <span class=\"_ _11\"> </span>autorizzazione <span class=\"_ _11\"></span>da <span class=\"_ _b\"></span>parte <span class=\"_ _11\"></span>del <span class=\"_ _b\"></span>loc<span class=\"_ _4\"></span>atore. <span class=\"_ _11\"> </span>Nello <span class=\"_ _11\"> </span>specifico <span class=\"_ _11\"> </span><span class=\"ff6\">l\u2019affitto</span> <span class=\"_ _11\"></span><span class=\"ff6\">relativo <span class=\"_ _b\"></span>all\u2019immobile <span class=\"_ _11\"> </span>di <span class=\"_ _11\"></span>Via <span class=\"_ _b\"></span>Quaranta <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"></span>stato<span class=\"_ _2a\"> </span></span></span>oggetto di subaffitto a terzi (c.d. sub-leasing).<span class=\"_ _2a\"> </span>Il Gruppo ha scelto di applicare <span class=\"ff6\">le esenzioni previste dall\u2019IFRS16 </span>riguardo i leasing di breve durata o di modesto valore.<span class=\"_ _2a\"> </span>Di seguito si fornisce informativa sui valori di bilancio delle attivit\u00e0 per<span class=\"_ _1\"></span> diritto d\u2019uso e i loro movimenti nel periodo:<table class=\"s w1a7 h105\" id=\"_0ec0f872-1c5f-43fb-8c92-04340226642e\"><tr><td></td><td></td><td class=\"c x1c7 yd92 w1a8 h106\"><div class=\"t m0 x116 h89 yd91 ff15 fs0 fc0 sc0 ls1 ws0\">Autovetture<span class=\"_ _2a\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c8 yd93 w8c h88\"><div class=\"t m0 x68 h89 y767 ff15 fs0 fc0 sc0 ls1 ws0\">Immobili </div></td><td class=\"c x1c9 yd94 w1a9 h107\"><div class=\"t m0 x116 h89 yd91 ff15 fs0 fc0 sc0 ls1 ws0\">Assegnate</div></td><td class=\"c x1ca yd93 w8e h88\"><div class=\"t m0 x5f h89 y768 ff15 fs0 fc0 sc0 ls1 ws0\"> </div><div class=\"t m0 x15 h89 y767 ff15 fs0 fc0 sc0 ls1 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1c8 yd95 w8c h8a\"><div class=\"t m0 x5c h89 y76a ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td><td class=\"c x1cb yd95 w8d h8a\"><div class=\"t m0 x97 h89 y76a ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td><td class=\"c x1ca yd95 w8e h8a\"><div class=\"t m0 x5c h89 y767 ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td></tr><tr><td class=\"c x1cc yd96 w8b h8b\"><div class=\"t m0 x6a h89 y76a ff15 fs0 fc0 sc0 ls1 ws0\">Al 1 Gennaio <span class=\"ls8\">2023</span> </div></td><td class=\"c x1c8 yd96 w8c h8b\"><div class=\"t m0 x10 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">563<span class=\"ls1\"> </span></div></td><td class=\"c x1cb yd96 w8d h8b\"><div class=\"t m0 x96 h89 y76a ff15 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1ca yd96 w8e h8b\"><div class=\"t m0 x10 h89 y767 ff7 fs0 fc0 sc0 ls8 ws0\">563<span class=\"ff15 ls1\"> </span></div></td></tr><tr><td class=\"c x1cc yd97 w8b h8a\"><div class=\"t m0 x6a h89 y76d ff1 fs0 fc0 sc0 ls1 ws0\">Incrementi<span class=\"ff15\"> </span></div></td><td class=\"c x1c8 yd97 w8c h8a\"><div class=\"t m0 x6f h89 y27d ff1 fs0 fc0 sc0 ls1 ws0\">-<span class=\"ff15\"> </span></div></td><td class=\"c x1cb yd97 w8d h8a\"><div class=\"t m0 x61 h89 y76d ff1 fs0 fc0 sc0 ls1 ws0\">-<span class=\"ff15\"> </span></div></td><td class=\"c x1ca yd97 w8e h8a\"><div class=\"t m0 x2e h89 y767 ff15 fs0 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x1cc yd98 w8b h81\"><div class=\"t m0 x6a h89 y27d ff1 fs0 fc0 sc0 ls1 ws0\">Costi per ammortamenti <span class=\"ff15\"> </span></div></td><td class=\"c x1c8 yd98 w8c h81\"><div class=\"t m0 x4d h2 y348 ff1 fs0 fc0 sc0 ls1 ws0\">(105) </div></td><td class=\"c x1cb yd98 w8d h81\"><div class=\"t m0 x61 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1ca yd98 w8e h81\"><div class=\"t m0 x50 h89 y23b ff15 fs0 fc0 sc0 ls1 ws0\">(105) </div></td></tr><tr><td class=\"c x1cc yd99 w8b h8a\"><div class=\"t m0 x6a h89 y76a ff15 fs0 fc0 sc0 ls1 ws0\">Al 31 Dicembre 2023 </div></td><td class=\"c x1c8 yd99 w8c h8a\"><div class=\"t m0 x10 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">458<span class=\"ls1\"> </span></div></td><td class=\"c x1cb yd99 w8d h8a\"><div class=\"t m0 x96 h89 y76a ff15 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1ca yd99 w8e h8a\"><div class=\"t m0 x10 h89 y767 ff7 fs0 fc0 sc0 ls8 ws0\">458<span class=\"ff15 ls1\"> </span></div></td></tr><tr><td class=\"c x1cc yd9a w8b h8a\"><div class=\"t m0 x6a h89 y76d ff1 fs0 fc0 sc0 ls1 ws0\">Incrementi<span class=\"ff15\"> </span></div></td><td class=\"c x1c8 yd9a w8c h8a\"><div class=\"t m0 x6f h89 y27d ff1 fs0 fc0 sc0 ls1 ws0\">-<span class=\"ff15\"> </span></div></td><td class=\"c x1cb yd9a w8d h8a\"><div class=\"t m0 x8c h89 y76d ff1 fs0 fc0 sc0 ls1 ws0\"> <span class=\"ls27\">28</span><span class=\"ff15\"> </span></div></td><td class=\"c x1ca yd9a w8e h8a\"><div class=\"t m0 x7 h89 y767 ff15 fs0 fc0 sc0 ls8 ws0\">28<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1cc yd9b w8b h8b\"><div class=\"t m0 x6a h89 y27d ff1 fs0 fc0 sc0 ls1 ws0\">Costi per ammortamenti <span class=\"ff15\"> </span></div></td><td class=\"c x1c8 yd9b w8c h8b\"><div class=\"t m0 x4d h2 y27d ff1 fs0 fc0 sc0 ls1 ws0\">(105) </div></td><td class=\"c x1cb yd9b w8d h8b\"><div class=\"t m0 xf h89 y771 ff1 fs0 fc0 sc0 ls23 ws0\">(6)<span class=\"ff15 ls1\"> </span></div></td><td class=\"c x1ca yd9b w8e h8b\"><div class=\"t m0 x50 h89 y767 ff15 fs0 fc0 sc0 ls1 ws0\">(111) </div></td></tr><tr><td class=\"c x1cc yd9c w8b h3c\"><div class=\"t m0 x6a h89 y76a ff15 fs0 fc0 sc0 ls1 ws0\">Al 31 Dicembre 2024 </div></td><td class=\"c x1c8 yd9c w8c h3c\"><div class=\"t m0 x8c h89 y425 ff15 fs0 fc0 sc0 ls8 ws0\">353<span class=\"ls1\"> </span></div></td><td class=\"c x1cb yd9c w8d h3c\"><div class=\"t m0 x70 h89 y425 ff15 fs0 fc0 sc0 ls8 ws0\">22<span class=\"ls1\"> </span></div></td><td class=\"c x1ca yd9c w8e h3c\"><div class=\"t m0 x10 h89 y425 ff15 fs0 fc0 sc0 ls8 ws0\">375<span class=\"ls1\"> </span></div></td></tr></table>Di seguito si fornisce informativa sui valori di bilancio delle attivit\u00e0 per leasing e i loro movimenti nel periodo:<table class=\"s w1a4 h102\" id=\"_6a7c08a4-a70a-45e8-a63a-111b059cc85a\"><tr><td></td><td class=\"c x1bd yd79 w90 h8b\"><div class=\"t m0 x67 h89 y767 ff15 fs0 fc0 sc0 ls8 ws0\">2024<span class=\"ls1\"> </span></div></td><td class=\"c x1be yd79 w91 h8b\"><div class=\"t m0 x67 h89 y767 ff15 fs0 fc0 sc0 ls8 ws0\">2023<span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1bd yd7a w90 h8d\"><div class=\"t m0 x67 h89 y774 ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td><td class=\"c x1be yd7a w91 h8d\"><div class=\"t m0 x67 h89 y774 ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td></tr><tr><td class=\"c x1bf yd7b w8f h8a\"><div class=\"t m0 x6a h89 y76a ff15 fs0 fc0 sc0 ls1 ws0\">Al 1 Gennaio </div></td><td class=\"c x1bd yd7b w90 h8a\"><div class=\"t m0 x63 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">457<span class=\"ls1\"> </span></div></td><td class=\"c x1be yd7b w91 h8a\"><div class=\"t m0 x63 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">547<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1bf yd7c w8f h8a\"><div class=\"t m0 x6a h89 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Incrementi<span class=\"ff15\"> </span></div></td><td class=\"c x1bd yd7c w90 h8a\"><div class=\"t m0 x6b h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1be yd7c w91 h8a\"><div class=\"t m0 x6b h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x1bf yd7d w8f h81\"><div class=\"t m0 x6a h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Incassi </div></td><td class=\"c x1bd yd7d w90 h81\"><div class=\"t m0 x8f h17 y27e ff7 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls8\">97</span>) </div></td><td class=\"c x1be yd7d w91 h81\"><div class=\"t m0 x8f h17 y27e ff7 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls8\">90</span>) </div></td></tr><tr><td class=\"c x1bf yd7e w8f hb\"><div class=\"t m0 x6a h89 y457 ff15 fs0 fc0 sc0 ls1 ws0\">Al 31 Dicembre </div></td><td class=\"c x1bd yd7e w90 hb\"><div class=\"t m0 x63 h89 y77a ff15 fs0 fc0 sc0 ls8 ws0\">360<span class=\"ls1\"> </span></div></td><td class=\"c x1be yd7e w91 hb\"><div class=\"t m0 x63 h89 y77a ff15 fs0 fc0 sc0 ls8 ws0\">457<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1bf yd7f w8f h8a\"><div class=\"t m0 x6a h89 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Corrente (Nota <span class=\"ls8\">19</span>)<span class=\"ff15\"> </span></div></td><td class=\"c x1bd yd7f w90 h8a\"><div class=\"t m0 x63 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">102<span class=\"ls1\"> </span></div></td><td class=\"c x1be yd7f w91 h8a\"><div class=\"t m0 xa4 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">97<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1bf yd80 w8f h8a\"><div class=\"t m0 x6a h89 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Non corrente (Nota 14)<span class=\"ff15\"> </span></div></td><td class=\"c x1bd yd80 w90 h8a\"><div class=\"t m0 x63 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">258<span class=\"ls1\"> </span></div></td><td class=\"c x1be yd80 w91 h8a\"><div class=\"t m0 x63 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">36<span class=\"ls1\">0</span><span class=\"ls1\"> </span></div></td></tr></table>Di seguito si fornisce informativa sui valori di bilancio delle passivit\u00e0 per<span class=\"_ _1\"></span> leasing e i loro movimenti nel periodo:<table class=\"s w1a5 h103\" id=\"_256b9764-ebc7-40a9-86ac-6227af9e3572\"><tr><td></td><td class=\"c x1c1 yd81 w92 h8a\"><div class=\"t m0 x63 h89 y767 ff15 fs0 fc0 sc0 ls8 ws0\">2024<span class=\"ls1\"> </span></div></td><td class=\"c x1c2 yd81 w93 h8a\"><div class=\"t m0 x63 h89 y767 ff15 fs0 fc0 sc0 ls8 ws0\">2023<span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1c1 yd82 w92 h8b\"><div class=\"t m0 x63 h89 y767 ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td><td class=\"c x1c2 yd82 w93 h8b\"><div class=\"t m0 x63 h89 y767 ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td></tr><tr><td class=\"c x1c3 yd83 w8f h8d\"><div class=\"t m0 x6a h89 y76a ff15 fs0 fc0 sc0 ls1 ws0\">Al 1 Gennaio </div></td><td class=\"c x1c1 yd83 w92 h8d\"><div class=\"t m0 xa4 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">934<span class=\"ls1\"> </span></div></td><td class=\"c x1c2 yd83 w93 h8d\"><div class=\"t m0 xa0 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">1.119<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1c3 yd84 w8f h8b\"><div class=\"t m0 x6a h89 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Incrementi<span class=\"ff15\"> </span></div></td><td class=\"c x1c1 yd84 w92 h8b\"><div class=\"t m0 x31 h17 y76a ff7 fs0 fc0 sc0 ls8 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x1c2 yd84 w93 h8b\"><div class=\"t m0 x4f h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x1c3 yd85 w8f h81\"><div class=\"t m0 x6a h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Pagamenti </div></td><td class=\"c x1c1 yd85 w92 h81\"><div class=\"t m0 x8f h17 y27e ff7 fs0 fc0 sc0 ls1 ws0\">(204) </div></td><td class=\"c x1c2 yd85 w93 h81\"><div class=\"t m0 x8f h17 y27e ff7 fs0 fc0 sc0 ls1 ws0\">(185) </div></td></tr><tr><td class=\"c x1c3 yd86 w8f hb\"><div class=\"t m0 x6a h89 y457 ff15 fs0 fc0 sc0 ls1 ws0\">Al 31 Dicembre </div></td><td class=\"c x1c1 yd86 w92 hb\"><div class=\"t m0 xa4 h89 y77a ff15 fs0 fc0 sc0 ls8 ws0\">758<span class=\"ls1\"> </span></div></td><td class=\"c x1c2 yd86 w93 hb\"><div class=\"t m0 xa4 h89 y77a ff15 fs0 fc0 sc0 ls8 ws0\">934<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1c3 yd87 w8f h8b\"><div class=\"t m0 x6a h89 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Corrente (Nota <span class=\"ls8\">28</span>)<span class=\"ff15\"> </span></div></td><td class=\"c x1c1 yd87 w92 h8b\"><div class=\"t m0 xa4 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">214<span class=\"ls1\"> </span></div></td><td class=\"c x1c2 yd87 w93 h8b\"><div class=\"t m0 xa4 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">19<span class=\"ls1\">8</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1c3 yd88 w8f h8b\"><div class=\"t m0 x6a h89 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Non corrente (Nota <span class=\"ls8\">24</span>)<span class=\"ff15\"> </span></div></td><td class=\"c x1c1 yd88 w92 h8b\"><div class=\"t m0 xa4 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">548<span class=\"ls1\"> </span></div></td><td class=\"c x1c2 yd88 w93 h8b\"><div class=\"t m0 xa4 h89 y76a ff15 fs0 fc0 sc0 ls8 ws0\">73<span class=\"ls1\">6</span><span class=\"ls1\"> </span></div></td></tr></table>Di seguito gli importi iscritti nel prospetto dell\u2019utile/(perdita) d\u2019esercizio:<table class=\"s w1a6 h104\" id=\"_51600e2d-7ba3-4be4-9c5f-a606a7717660\"><tr><td></td><td class=\"c x1c4 yd89 w95 h8a\"><div class=\"t m0 x5c h89 y767 ff15 fs0 fc0 sc0 ls8 ws0\">2024<span class=\"ls1\"> </span></div></td><td class=\"c x1c5 yd89 w96 h8a\"><div class=\"t m0 x5c h89 y767 ff15 fs0 fc0 sc0 ls8 ws0\">2023<span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1c4 yd8a w95 h8a\"><div class=\"t m0 x5c h89 y767 ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td><td class=\"c x1c5 yd8a w96 h8a\"><div class=\"t m0 x5c h89 y767 ff18 fs0 fc0 sc0 ls8 ws0\">\u20ac000<span class=\"ff15 ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yd8b w94 h8e\"><div class=\"t m0 x6a h89 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Canoni di sub-leasing inclusi ne<span class=\"ls12\">i </span><span class=\"ff19\">Ricavi e proventi diversi</span><span class=\"ff19\"><span class=\"ff15\"> </span></span></div></td><td class=\"c x1c4 yd8b w95 h8e\"><div class=\"t m0 x4d h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls8\">118</span>) </div></td><td class=\"c x1c5 yd8b w96 h8e\"><div class=\"t m0 x4d h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls8\">118</span>) </div></td></tr><tr><td class=\"c x1b9 yd8c w94 h8f\"><div class=\"t m0 x6a h89 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Proventi finanziari sulle attivit\u00e0 per leasing<span class=\"ff15\"> </span></div></td><td class=\"c x1c4 yd8c w95 h8f\"><div class=\"t m0 x7 h17 y76a ff7 fs0 fc0 sc0 ls8 ws0\">21<span class=\"ls1\"> </span></div></td><td class=\"c x1c5 yd8c w96 h8f\"><div class=\"t m0 x7 h17 y76a ff7 fs0 fc0 sc0 ls8 ws0\">27<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yd8d w94 h8e\"><div class=\"t m0 x6a h89 y76a ff1a fs0 fc0 sc0 ls1 ws0\">Costi per ammortamento dei diritti d\u2019uso <span class=\"ff15\"> </span></div></td><td class=\"c x1c4 yd8d w95 h8e\"><div class=\"t m0 x4d h17 y76a ff7 fs0 fc0 sc0 ls4b ws0\">(1<span class=\"ls8\">10</span><span class=\"ls8\"><span class=\"ls1\">)</span></span><span class=\"ls8\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x1c5 yd8d w96 h8e\"><div class=\"t m0 x4d h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">(105) </div></td></tr><tr><td class=\"c x1b9 yd8e w94 h8e\"><div class=\"t m0 x6a h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Oneri finanziari sulle passivit\u00e0 per leasing </div></td><td class=\"c x1c4 yd8e w95 h8e\"><div class=\"t m0 x5e h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">(44) </div></td><td class=\"c x1c5 yd8e w96 h8e\"><div class=\"t m0 x5e h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">(56) </div></td></tr><tr><td class=\"c x1b9 yd8f w94 h90\"><div class=\"t m0 x6a h17 y76a ff7 fs0 fc0 sc0 ls1 ws0\">Canoni di leasing inclusi negli <span class=\"ff19\">Altri Costi Operativi</span> </div></td><td class=\"c x1c4 yd8f w95 h90\"><div class=\"t m0 x4d h17 y424 ff7 fs0 fc0 sc0 ls1 ws0\"> <span class=\"ls8\"></span><span class=\"ls8\">24</span>6 </div></td><td class=\"c x1c5 yd8f w96 h90\"><div class=\"t m0 x10 h17 y424 ff7 fs0 fc0 sc0 ls8 ws0\">241<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yd90 w94 h77\"><div class=\"t m0 x6a h89 y76a ff15 fs0 fc0 sc0 ls1 ws0\">Totale ammontare iscritto nel prospetto d<span class=\"ff18\">ell\u2019utile/(perdita) d\u2019esercizio </span> </div></td><td class=\"c x1c4 yd90 w95 h77\"><div class=\"t m0 x61 h89 y457 ff15 fs0 fc0 sc0 ls1 ws0\">(5) </div></td><td class=\"c x1c5 yd90 w96 h77\"><div class=\"t m0 x5e h89 y457 ff15 fs0 fc0 sc0 ls1 ws0\">(11) </div></td></tr></table>24<span class=\"ls1\">. Passivit\u00e0 finanziarie non correnti</span><table class=\"s w1db h123\" id=\"_dec851c1-9a48-4a13-b098-207d33c127ef\"><tr><td class=\"c x1b9 ye9b wbd h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 ye9b w78 h3f\"><div class=\"t m0 x76 h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 ye9b wbe h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 ye9c wbd h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Passivit\u00e0 finanziarie non correnti </div></td><td class=\"c x1f2 ye9c w78 h82\"><div class=\"t m0 xc1 hc y3f ff1 fs6 fc0 sc0 ls1 ws0\">652 </div></td><td class=\"c x1f3 ye9c wbe h82\"><div class=\"t m0 xc1 hc y2d2 ff6 fs6 fc0 sc0 ls1 ws0\">736<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye9d wbd h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 ye9d w78 h81\"><div class=\"t m0 x11 h30 y23b ff2 fs6 fc0 sc0 ls1 ws0\">652 </div></td><td class=\"c x1f3 ye9d wbe h81\"><div class=\"t m0 xc1 h30 y391 ff2 fs6 fc0 sc0 ls2f ws0\">736<span class=\"ff10 ls1\"> </span></div></td></tr></table>La <span class=\"_ _5\"></span>voce <span class=\"_ _b\"></span>accoglie <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>quota <span class=\"_ _5\"></span>a <span class=\"_ _b\"></span>lungo <span class=\"_ _b\"></span>termine <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>debito <span class=\"_ _b\"></span>relativo <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>contratti <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>leasing <span class=\"_ _b\"></span>in <span class=\"_ _5\"></span>esser<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>ivi <span class=\"_ _5\"></span>inclusa <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>alorizzazione <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _2a\"> </span>contratto di affitto <span class=\"ff6\">dell\u2019immobile sito in Milano Via Quaranta, 40 </span>pari ad Euro 548 migliaia al 31 dicembre 2024. 28. Altre passivit\u00e0 <span class=\"_ _4\"></span>finanziarie corre<span class=\"_ _4\"></span>nti<table class=\"s w1e4 h128\" id=\"_c21cc917-4d6f-4042-9707-a10977654466\"><tr><td class=\"c x1b9 yec1 wdb h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 yec1 wdc h3f\"><div class=\"t m0 x76 h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1bb yec1 wdd h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yec2 wdb haa\"><div class=\"t m0 x6a hc y4da ff1 fs6 fc0 sc0 ls1 ws0\">Debiti per contratt<span class=\"_ _1\"></span>i di leasing/locat<span class=\"_ _1\"></span>ori </div></td><td class=\"c x1f2 yec2 wdc haa\"><div class=\"t m0 x11 hc y4da ff1 fs6 fc0 sc0 ls6 ws0\">242<span class=\"ls1\"> </span></div></td><td class=\"c x1bb yec2 wdd haa\"><div class=\"t m0 x16 hc y8a6 ff1 fs6 fc0 sc0 ls1 ws0\">198 </div></td></tr><tr><td class=\"c x1b9 yec3 wdb hab\"><div class=\"t m0 x6a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Altri debiti finanziar<span class=\"_ _1\"></span>i </div></td><td class=\"c x1f2 yec3 wdc hab\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">26<span class=\"ls1\"> </span></div></td><td class=\"c x1bb yec3 wdd hab\"><div class=\"t m0 x77 hc y77a ff1 fs6 fc0 sc0 ls1 ws0\">9 </div></td></tr><tr><td class=\"c x1b9 yec4 wdb haa\"><div class=\"t m0 x6a h2 y4da ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1f2 yec4 wdc haa\"><div class=\"t m0 x11 h30 y4da ff2 fs6 fc0 sc0 ls1 ws0\">268 </div></td><td class=\"c x1bb yec4 wdd haa\"><div class=\"t m0 x11 h30 y8a6 ff2 fs6 fc0 sc0 ls1 ws0\">2<span class=\"ls32\">07</span><span class=\"ff10\"> </span></div></td></tr></table>Il saldo comprende:<span class=\"_ _2a\"> </span>\u2022la <span class=\"_ _11\"></span>quota <span class=\"_ _b\"></span>a <span class=\"_ _11\"> </span>breve <span class=\"_ _11\"> </span>termine <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>debiti <span class=\"_ _11\"></span>ascrivibili <span class=\"_ _11\"> </span>ai <span class=\"_ _b\"></span>con<span class=\"_ _4\"></span>tratti <span class=\"_ _b\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>leasing<span class=\"ff1\">, <span class=\"_ _11\"> </span>ivi <span class=\"_ _11\"> </span>inclusa <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>valorizzazione <span class=\"_ _b\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>contratto <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>locazione<span class=\"_ _2a\"> </span></span>dell\u2019immobile sito in Milano Via Quaranta<span class=\"_ _1\"></span>, 40 con il metodo previsto dall\u2019IFRS 16<span class=\"_ _4\"></span><span class=\"ff1\">, per Euro 242 migliaia;<span class=\"_ _2a\"> </span></span>\u2022Altri debiti finanziari per Euro <span class=\"ff1 ls27\">26<span class=\"ls1\"> migliaia relativi al saldo delle carte di credito.<span class=\"_ _2a\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "12<span class=\"ls1\">.    <span class=\"_ _4\"></span>Partecipazioni<span class=\"_ _2a\"> </span></span>La <span class=\"_ _11\"></span>voce <span class=\"_ _b\"></span>\u201c<span class=\"_ _4\"></span><span class=\"ff1\">Partecipazioni</span><span class=\"ls8\">\u201d <span class=\"_ _11\"> </span></span><span class=\"ff1\">accoglie <span class=\"_ _11\"></span>il <span class=\"_ _b\"></span>valo<span class=\"_ _4\"></span>re <span class=\"_ _11\"></span>delle <span class=\"_ _b\"></span>pa<span class=\"_ _4\"></span>rtecipazioni <span class=\"_ _b\"></span>in <span class=\"_ _11\"> </span>societ\u00e0 <span class=\"_ _11\"> </span>collegate <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>questo <span class=\"_ _11\"></span>valutate <span class=\"_ _b\"></span>con <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>metodo <span class=\"_ _11\"> </span>del<span class=\"_ _2a\"> </span></span>patrimonio netto:<table class=\"s w1aa h108\" id=\"_0997fd6a-0441-46d6-8212-2750c7d9ed77\"><tr><td class=\"c x11c yd9d w97 h4f\"><div class=\"t m0 x8 h10 y6d1 ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000 </div></td><td class=\"c x1cd yd9e w1ab heb\"><div class=\"t m0 x116 h30 yc79 ff2 fs6 fca sc0 ls1 ws0\">% PARTECIPAZ. <span class=\"_ _1\"></span>AL 31-<span class=\"_ _2a\"> </span></div></td><td class=\"c x1ce yd9d w99 h4f\"><div class=\"t m0 x68 h10 y6d1 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x1cf yd9d w9a h4f\"><div class=\"t m0 x94 h10 y6d1 ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1d0 yda0 w1ac h109\"><div class=\"t m0 x116 h10 yd9f ff2 fs6 fca sc0 ls1 ws0\">DIC-2024<span class=\"_ _2a\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x11c yda1 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Magic Spectrum <span class=\"_ _f\"></span>S.<span class=\"_ _4\"></span>r.l. </div></td><td class=\"c x1d1 yda1 w98 h3c\"><div class=\"t m0 x91 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                  38,17%  </div></td><td class=\"c x1ce yda1 w99 h3c\"><div class=\"t m0 x63 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                    <span class=\"ls2e\"></span><span class=\"ls2e\">1.</span>189  </div></td><td class=\"c x1cf yda1 w9a h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>    814  </div></td></tr><tr><td class=\"c x11c yda2 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Apside S.p.A.<span class=\"_ _1\"></span> </div></td><td class=\"c x1d1 yda2 w98 h3c\"><div class=\"t m0 x67 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 50,00%  </div></td><td class=\"c x1ce yda2 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>  32  </div></td><td class=\"c x1cf yda2 w9a h3c\"><div class=\"t m0 x8f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>      32  </div></td></tr><tr><td class=\"c x11c yda3 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Opent S.p.A. </div></td><td class=\"c x1d1 yda3 w98 h3c\"><div class=\"t m0 x67 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 50,00%  </div></td><td class=\"c x1ce yda3 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>  25  </div></td><td class=\"c x1cf yda3 w9a h3c\"><div class=\"t m0 x8f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>      25  </div></td></tr><tr><td class=\"c x11c yda4 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Growishpay S.r.l. </div></td><td class=\"c x1d1 yda4 w98 h3c\"><div class=\"t m0 x91 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 30,48%  </div></td><td class=\"c x1ce yda4 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                    1.299  </div></td><td class=\"c x1cf yda4 w9a h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        1.288  </div></td></tr><tr><td class=\"c x11c yda5 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Withfounders S.r<span class=\"_ _1\"></span>.l. </div></td><td class=\"c x1d1 yda5 w98 h3c\"><div class=\"t m0 x91 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 35,00%  </div></td><td class=\"c x1ce yda5 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span> 101  </div></td><td class=\"c x1cf yda5 w9a h3c\"><div class=\"t m0 x8f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>    120  </div></td></tr><tr><td class=\"c x11c yda6 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Cleantech Acc<span class=\"_ _1\"></span>elerator Srl  </div></td><td class=\"c x1d1 yda6 w98 h3c\"><div class=\"t m0 x5f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">20,00% </div></td><td class=\"c x1ce yda6 w99 h3c\"><div class=\"t m0 x7b hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">794 </div></td><td class=\"c x1cf yda6 w9a h3c\"><div class=\"t m0 x17 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yda7 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Traveltech Acceler<span class=\"_ _1\"></span>ator Srl </div></td><td class=\"c x1d1 yda7 w98 h3c\"><div class=\"t m0 x11 hc y2dc ff1 fs6 fc0 sc0 ls6 ws0\">25<span class=\"ls1\">,00%</span><span class=\"ls1\"> </span></div></td><td class=\"c x1ce yda7 w99 h3c\"><div class=\"t m0 x7b hc y2dc ff1 fs6 fc0 sc0 ls48 ws0\">56<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td><td class=\"c x1cf yda7 w9a h3c\"><div class=\"t m0 x17 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yda8 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">The ING Project S.r<span class=\"_ _1\"></span>.l. </div></td><td class=\"c x1d1 yda8 w98 h3c\"><div class=\"t m0 xa0 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 31,00%  </div></td><td class=\"c x1ce yda8 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>  <span class=\"ls35\">89 </span> </div></td><td class=\"c x1cf yda8 w9a h3c\"><div class=\"t m0 x8f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>      <span class=\"ls35\">89 </span> </div></td></tr><tr><td class=\"c x11c yda9 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Xoko S.r.l. </div></td><td class=\"c x1d1 yda9 w98 h3c\"><div class=\"t m0 x51 hc y2dc ff1 fs6 fc0 sc0 ls6 ws0\">24%<span class=\"ls1\"> </span></div></td><td class=\"c x1ce yda9 w99 h3c\"><div class=\"t m0 x33 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1cf yda9 w9a h3c\"><div class=\"t m0 x17 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ydaa w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">YoAgents S.r.l. in liqui<span class=\"_ _f\"></span>dazio<span class=\"ls36\">ne</span> </div></td><td class=\"c x1d1 ydaa w98 h3c\"><div class=\"t m0 x51 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">45% </div></td><td class=\"c x1ce ydaa w99 h3c\"><div class=\"t m0 x33 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1cf ydaa w9a h3c\"><div class=\"t m0 x17 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ydab w97 h3d\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">SALDO ALLA FINE D<span class=\"_ _1\"></span>EL PERIODO<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x1ce ydab w99 h3d\"><div class=\"t m0 x63 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                   4.091  </div></td><td class=\"c x1cf ydab w9a h3d\"><div class=\"t m0 x8f h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                       2.368  </div></td></tr></table>Gli <span class=\"_ _4\"></span>utili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _5\"></span>perdite <span class=\"_ _4\"></span><span class=\"ff6\">derivanti <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>ll\u2019applicazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>metodo <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>patrimonio <span class=\"_ _5\"></span>netto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Conto <span class=\"_ _4\"></span>Economico <span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>lla <span class=\"_ _4\"></span>sezione<span class=\"_ _2a\"> </span></span>riguardante il Risultato della gestione degli investimenti. La <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>dell\u2019esercizio <span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>riferisce <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>agli <span class=\"_ _4\"></span>effetti <span class=\"_ _5\"></span><span class=\"ff1\">della <span class=\"_ _4\"></span>business <span class=\"_ _4\"></span>combination <span class=\"_ _5\"></span>con <span class=\"_ _4\"></span>LVenture <span class=\"_ _4\"></span>Group, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>effett<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span></span>della quale il Gruppo ha rilevato le partecipazioni negli acceleratori Clean<span class=\"_ _1\"></span>tech e Traveltech.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "12<span class=\"ls1\">.    <span class=\"_ _4\"></span>Partecipazioni<span class=\"_ _2a\"> </span></span>La <span class=\"_ _11\"></span>voce <span class=\"_ _b\"></span>\u201c<span class=\"_ _4\"></span><span class=\"ff1\">Partecipazioni</span><span class=\"ls8\">\u201d <span class=\"_ _11\"> </span></span><span class=\"ff1\">accoglie <span class=\"_ _11\"></span>il <span class=\"_ _b\"></span>valo<span class=\"_ _4\"></span>re <span class=\"_ _11\"></span>delle <span class=\"_ _b\"></span>pa<span class=\"_ _4\"></span>rtecipazioni <span class=\"_ _b\"></span>in <span class=\"_ _11\"> </span>societ\u00e0 <span class=\"_ _11\"> </span>collegate <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>questo <span class=\"_ _11\"></span>valutate <span class=\"_ _b\"></span>con <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>metodo <span class=\"_ _11\"> </span>del<span class=\"_ _2a\"> </span></span>patrimonio netto:<table class=\"s w1aa h108\" id=\"_0997fd6a-0441-46d6-8212-2750c7d9ed77\"><tr><td class=\"c x11c yd9d w97 h4f\"><div class=\"t m0 x8 h10 y6d1 ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000 </div></td><td class=\"c x1cd yd9e w1ab heb\"><div class=\"t m0 x116 h30 yc79 ff2 fs6 fca sc0 ls1 ws0\">% PARTECIPAZ. <span class=\"_ _1\"></span>AL 31-<span class=\"_ _2a\"> </span></div></td><td class=\"c x1ce yd9d w99 h4f\"><div class=\"t m0 x68 h10 y6d1 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x1cf yd9d w9a h4f\"><div class=\"t m0 x94 h10 y6d1 ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1d0 yda0 w1ac h109\"><div class=\"t m0 x116 h10 yd9f ff2 fs6 fca sc0 ls1 ws0\">DIC-2024<span class=\"_ _2a\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x11c yda1 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Magic Spectrum <span class=\"_ _f\"></span>S.<span class=\"_ _4\"></span>r.l. </div></td><td class=\"c x1d1 yda1 w98 h3c\"><div class=\"t m0 x91 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                  38,17%  </div></td><td class=\"c x1ce yda1 w99 h3c\"><div class=\"t m0 x63 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                    <span class=\"ls2e\"></span><span class=\"ls2e\">1.</span>189  </div></td><td class=\"c x1cf yda1 w9a h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>    814  </div></td></tr><tr><td class=\"c x11c yda2 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Apside S.p.A.<span class=\"_ _1\"></span> </div></td><td class=\"c x1d1 yda2 w98 h3c\"><div class=\"t m0 x67 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 50,00%  </div></td><td class=\"c x1ce yda2 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>  32  </div></td><td class=\"c x1cf yda2 w9a h3c\"><div class=\"t m0 x8f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>      32  </div></td></tr><tr><td class=\"c x11c yda3 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Opent S.p.A. </div></td><td class=\"c x1d1 yda3 w98 h3c\"><div class=\"t m0 x67 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 50,00%  </div></td><td class=\"c x1ce yda3 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>  25  </div></td><td class=\"c x1cf yda3 w9a h3c\"><div class=\"t m0 x8f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>      25  </div></td></tr><tr><td class=\"c x11c yda4 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Growishpay S.r.l. </div></td><td class=\"c x1d1 yda4 w98 h3c\"><div class=\"t m0 x91 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 30,48%  </div></td><td class=\"c x1ce yda4 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                    1.299  </div></td><td class=\"c x1cf yda4 w9a h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        1.288  </div></td></tr><tr><td class=\"c x11c yda5 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Withfounders S.r<span class=\"_ _1\"></span>.l. </div></td><td class=\"c x1d1 yda5 w98 h3c\"><div class=\"t m0 x91 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 35,00%  </div></td><td class=\"c x1ce yda5 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span> 101  </div></td><td class=\"c x1cf yda5 w9a h3c\"><div class=\"t m0 x8f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>    120  </div></td></tr><tr><td class=\"c x11c yda6 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Cleantech Acc<span class=\"_ _1\"></span>elerator Srl  </div></td><td class=\"c x1d1 yda6 w98 h3c\"><div class=\"t m0 x5f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">20,00% </div></td><td class=\"c x1ce yda6 w99 h3c\"><div class=\"t m0 x7b hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">794 </div></td><td class=\"c x1cf yda6 w9a h3c\"><div class=\"t m0 x17 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yda7 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Traveltech Acceler<span class=\"_ _1\"></span>ator Srl </div></td><td class=\"c x1d1 yda7 w98 h3c\"><div class=\"t m0 x11 hc y2dc ff1 fs6 fc0 sc0 ls6 ws0\">25<span class=\"ls1\">,00%</span><span class=\"ls1\"> </span></div></td><td class=\"c x1ce yda7 w99 h3c\"><div class=\"t m0 x7b hc y2dc ff1 fs6 fc0 sc0 ls48 ws0\">56<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td><td class=\"c x1cf yda7 w9a h3c\"><div class=\"t m0 x17 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c yda8 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">The ING Project S.r<span class=\"_ _1\"></span>.l. </div></td><td class=\"c x1d1 yda8 w98 h3c\"><div class=\"t m0 xa0 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                 31,00%  </div></td><td class=\"c x1ce yda8 w99 h3c\"><div class=\"t m0 x13 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>  <span class=\"ls35\">89 </span> </div></td><td class=\"c x1cf yda8 w9a h3c\"><div class=\"t m0 x8f hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>      <span class=\"ls35\">89 </span> </div></td></tr><tr><td class=\"c x11c yda9 w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Xoko S.r.l. </div></td><td class=\"c x1d1 yda9 w98 h3c\"><div class=\"t m0 x51 hc y2dc ff1 fs6 fc0 sc0 ls6 ws0\">24%<span class=\"ls1\"> </span></div></td><td class=\"c x1ce yda9 w99 h3c\"><div class=\"t m0 x33 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1cf yda9 w9a h3c\"><div class=\"t m0 x17 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ydaa w97 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">YoAgents S.r.l. in liqui<span class=\"_ _f\"></span>dazio<span class=\"ls36\">ne</span> </div></td><td class=\"c x1d1 ydaa w98 h3c\"><div class=\"t m0 x51 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">45% </div></td><td class=\"c x1ce ydaa w99 h3c\"><div class=\"t m0 x33 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x1cf ydaa w9a h3c\"><div class=\"t m0 x17 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ydab w97 h3d\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">SALDO ALLA FINE D<span class=\"_ _1\"></span>EL PERIODO<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x1ce ydab w99 h3d\"><div class=\"t m0 x63 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                   4.091  </div></td><td class=\"c x1cf ydab w9a h3d\"><div class=\"t m0 x8f h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>                       2.368  </div></td></tr></table>Gli <span class=\"_ _4\"></span>utili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _5\"></span>perdite <span class=\"_ _4\"></span><span class=\"ff6\">derivanti <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>ll\u2019applicazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>metodo <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>patrimonio <span class=\"_ _5\"></span>netto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Conto <span class=\"_ _4\"></span>Economico <span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>lla <span class=\"_ _4\"></span>sezione<span class=\"_ _2a\"> </span></span>riguardante il Risultato della gestione degli investimenti. La <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>dell\u2019esercizio <span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>riferisce <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>agli <span class=\"_ _4\"></span>effetti <span class=\"_ _5\"></span><span class=\"ff1\">della <span class=\"_ _4\"></span>business <span class=\"_ _4\"></span>combination <span class=\"_ _5\"></span>con <span class=\"_ _4\"></span>LVenture <span class=\"_ _4\"></span>Group, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>effett<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span></span>della quale il Gruppo ha rilevato le partecipazioni negli acceleratori Clean<span class=\"_ _1\"></span>tech e Traveltech.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "13<span class=\"ls1\">.    Tit<span class=\"_ _4\"></span>oli in portafoglio<span class=\"_ _2a\"> </span></span>La voce \u201c<span class=\"ff1\">Titoli in portafoglio</span><span class=\"ls8\">\u201d </span><span class=\"ff1\">accoglie gli investimenti in start-up valutati a fair value.<span class=\"_ _2a\"> </span></span>Si <span class=\"_ _b\"></span>riporta <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>investimento <span class=\"_ _b\"></span>(costo <span class=\"_ _b\"></span>storico <span class=\"_ _b\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>percentuale <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>possesso <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>partecipazione),<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>delle <span class=\"_ _b\"></span>p<span class=\"_ _4\"></span>rincipali <span class=\"_ _b\"></span>startup <span class=\"_ _b\"></span>di<span class=\"_ _2a\"> </span>portafoglio. <table class=\"s w1ad h10a\" id=\"_303f0f78-cc4e-4a8f-99e2-29423c59b2db\"><tr><td class=\"c x11c ydac w9b h92\"><div class=\"t m0 x5a h30 y7a1 ff2 fs6 fca sc0 ls1 ws0\">SETTORE DI APP<span class=\"_ _1\"></span>ARTENENZA </div></td><td class=\"c x1d2 ydae w1ae h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fca sc0 ls1 ws0\">BRAND (RAGIONE<span class=\"_ _2a\"> </span></div></td><td class=\"c x1d3 ydae w1af h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fca sc0 ls1 ws0\">% PARTECIPAZ.</div></td><td class=\"c x1d4 ydae w1b0 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fca sc0 ls1 ws0\">VALORE NOMINALE AL</div></td><td class=\"c x1d5 ydae w1b1 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fca sc0 ls1 ws0\">FAIR VALUE AL<span class=\"_ _2a\"> </span></div></td></tr><tr><td></td><td class=\"c x1d6 ydaf w1b2 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fca sc0 ls1 ws0\">SOCIALE)<span class=\"_ _2a\"> </span></div></td><td class=\"c x1d3 ydaf w1b3 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fca sc0 ls1 ws0\">AL 31-DIC-2024<span class=\"_ _2a\"> </span></div></td><td class=\"c x1d7 ydaf w1b4 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fca sc0 ls31 ws0\">31<span class=\"ls1\">-DIC-2024<span class=\"_ _2a\"> </span></span></div></td><td class=\"c x1d8 ydaf w1b4 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fca sc0 ls31 ws0\">31<span class=\"ls1\">-DIC-2024<span class=\"_ _2a\"> </span></span></div></td></tr><tr><td class=\"c x11c ydb0 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2hire Srl </div></td><td class=\"c x1d9 ydb0 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ydb0 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,81% </div></td><td class=\"c x1db ydb0 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">373,55 </div></td><td class=\"c x1dc ydb0 w9f h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.163,44 </div></td></tr><tr><td class=\"c x11c ydb1 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Accelerora On<span class=\"_ _1\"></span>e Srl </div></td><td class=\"c x1d9 ydb1 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da ydb1 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,45% </div></td><td class=\"c x1db ydb1 w9e h33\"><div class=\"t m0 x7b hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,02 </div></td><td class=\"c x1dc ydb1 w9f h33\"><div class=\"t m0 x6f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,50 </div></td></tr><tr><td class=\"c x11c ydb2 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Aedes Srl </div></td><td class=\"c x1d9 ydb2 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ydb2 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">14,54% </div></td><td class=\"c x1db ydb2 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">205,00 </div></td><td class=\"c x1dc ydb2 w9f h33\"><div class=\"t m0 x10 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">205,00 </div></td></tr><tr><td class=\"c x11c ydb3 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">AmbiensVr Srl </div></td><td class=\"c x1d9 ydb3 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydb3 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11,33% </div></td><td class=\"c x1db ydb3 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">129,91 </div></td><td class=\"c x1dc ydb3 w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">129,91 </div></td></tr><tr><td class=\"c x11c ydb4 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">AMG Srl </div></td><td class=\"c x1d9 ydb4 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydb4 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,39% </div></td><td class=\"c x1db ydb4 w9e h33\"><div class=\"t m0 xd hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">110,00 </div></td><td class=\"c x1dc ydb4 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">168,70 </div></td></tr><tr><td class=\"c x11c ydb5 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Apical Srl </div></td><td class=\"c x1d9 ydb5 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydb5 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">14,02% </div></td><td class=\"c x1db ydb5 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">230,00 </div></td><td class=\"c x1dc ydb5 w9f h33\"><div class=\"t m0 x10 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">230,00 </div></td></tr><tr><td class=\"c x11c ydb6 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">AvvocatoFlash <span class=\"_ _f\"></span>Srl<span class=\"_ _4\"></span> </div></td><td class=\"c x1d9 ydb6 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydb6 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">12,83% </div></td><td class=\"c x1db ydb6 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">245,00 </div></td><td class=\"c x1dc ydb6 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">285,19 </div></td></tr><tr><td class=\"c x11c ydb7 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Aworld Srl </div></td><td class=\"c x1d9 ydb7 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Cleantech </div></td><td class=\"c x1da ydb7 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">5,43% </div></td><td class=\"c x1db ydb7 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">237,77 </div></td><td class=\"c x1dc ydb7 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">966,18 </div></td></tr><tr><td class=\"c x11c ydb8 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Be Safe Group Sr<span class=\"_ _1\"></span>l </div></td><td class=\"c x1d9 ydb8 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydb8 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,08% </div></td><td class=\"c x1db ydb8 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">235,00 </div></td><td class=\"c x1dc ydb8 w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">784,45 </div></td></tr><tr><td class=\"c x11c ydb9 w9b h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">BikeRoom Srl </div></td><td class=\"c x1d9 ydb9 w9c h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydb9 w9d h34\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">14,25% </div></td><td class=\"c x1db ydb9 w9e h34\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">73,00 </div></td><td class=\"c x1dc ydb9 w9f h34\"><div class=\"t m0 xf hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">367,31 </div></td></tr><tr><td class=\"c x11c ydba w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Blitzscaling Ventures <span class=\"_ _1\"></span>I, LP </div></td><td class=\"c x1d9 ydba w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da ydba w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,73% </div></td><td class=\"c x1db ydba w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">107,43 </div></td><td class=\"c x1dc ydba w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">107,43 </div></td></tr><tr><td class=\"c x11c ydbb w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Bridge Insuranc<span class=\"_ _1\"></span>e Services Sr<span class=\"_ _1\"></span>l </div></td><td class=\"c x1d9 ydbb w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydbb w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">4,81% </div></td><td class=\"c x1db ydbb w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">157,91 </div></td><td class=\"c x1dc ydbb w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">252,17 </div></td></tr><tr><td class=\"c x11c ydbc w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Buzzoole Hol<span class=\"_ _1\"></span>dings Ltd </div></td><td class=\"c x1d9 ydbc w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydbc w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,88% </div></td><td class=\"c x1db ydbc w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">557,95 </div></td><td class=\"c x1dc ydbc w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">206,67 </div></td></tr><tr><td class=\"c x11c ydbd w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">B-Zero Srl </div></td><td class=\"c x1d9 ydbd w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydbd w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,40% </div></td><td class=\"c x1db ydbd w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">50,00 </div></td><td class=\"c x1dc ydbd w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">50,00 </div></td></tr><tr><td class=\"c x11c ydbe w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Club Accelera<span class=\"_ _1\"></span>tori Spa </div></td><td class=\"c x1d9 ydbe w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da ydbe w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,21% </div></td><td class=\"c x1db ydbe w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">259,32 </div></td><td class=\"c x1dc ydbe w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">259,32 </div></td></tr><tr><td class=\"c x11c ydbf w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Cocontest Inc </div></td><td class=\"c x1d9 ydbf w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ydbf w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,69% </div></td><td class=\"c x1db ydbf w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">212,65 </div></td><td class=\"c x1dc ydbf w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">204,68 </div></td></tr><tr><td class=\"c x11c ydc0 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Cod Milano Srl </div></td><td class=\"c x1d9 ydc0 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydc0 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">13,60% </div></td><td class=\"c x1db ydc0 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">135,00 </div></td><td class=\"c x1dc ydc0 w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">135,00 </div></td></tr><tr><td class=\"c x11c ydc1 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Codemotion Spa<span class=\"_ _1\"></span> </div></td><td class=\"c x1d9 ydc1 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydc1 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,44% </div></td><td class=\"c x1db ydc1 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">160,00 </div></td><td class=\"c x1dc ydc1 w9f h33\"><div class=\"t m0 x10 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">200,00 </div></td></tr><tr><td class=\"c x11c ydc2 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Confirmo Srl </div></td><td class=\"c x1d9 ydc2 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydc2 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">17,93% </div></td><td class=\"c x1db ydc2 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">245,00 </div></td><td class=\"c x1dc ydc2 w9f h33\"><div class=\"t m0 x10 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">245,00 </div></td></tr></table><div class=\"gsa\"><table class=\"s w1b5 h10c\" id=\"_fb9a3e36-0937-4581-b62a-0662a2bfb32b\"><tr><td class=\"c x11c ydc3 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Criptalia Sr<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span> </div></td><td class=\"c x1d9 ydc3 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydc3 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">8,34% </div></td><td class=\"c x1db ydc3 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">160,65 </div></td><td class=\"c x1dc ydc3 w9f h33\"><div class=\"t m0 x10 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">442,06 </div></td></tr><tr><td class=\"c x11c ydc4 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Cylock Srl  </div></td><td class=\"c x1d9 ydc4 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydc4 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">4,85% </div></td><td class=\"c x1db ydc4 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">120,00 </div></td><td class=\"c x1dc ydc4 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">241,63 </div></td></tr><tr><td class=\"c x11c ydc5 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Datafall<span class=\"_ _1\"></span>s Srl </div></td><td class=\"c x1d9 ydc5 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydc5 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,82% </div></td><td class=\"c x1db ydc5 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">325,16 </div></td><td class=\"c x1dc ydc5 w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">696,33 </div></td></tr><tr><td class=\"c x11c ydc6 w9b h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">DeesUp Srl </div></td><td class=\"c x1d9 ydc6 w9c h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydc6 w9d h34\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11,63% </div></td><td class=\"c x1db ydc6 w9e h34\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">250,00 </div></td><td class=\"c x1dc ydc6 w9f h34\"><div class=\"t m0 x10 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">280,00 </div></td></tr><tr><td class=\"c x11c ydc7 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Diamantech Sr<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span> </div></td><td class=\"c x1d9 ydc7 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydc7 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">8,35% </div></td><td class=\"c x1db ydc7 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">144,34 </div></td><td class=\"c x1dc ydc7 w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">312,61 </div></td></tr><tr><td class=\"c x11c ydc8 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">EGGUP Srl </div></td><td class=\"c x1d9 ydc8 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydc8 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,59% </div></td><td class=\"c x1db ydc8 w9e h33\"><div class=\"t m0 x51 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">39,10 </div></td><td class=\"c x1dc ydc8 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">128,68 </div></td></tr><tr><td class=\"c x11c ydc9 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">EMCEE Invest Lt<span class=\"_ _1\"></span>d </div></td><td class=\"c x1d9 ydc9 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydc9 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1,20% </div></td><td class=\"c x1db ydc9 w9e h33\"><div class=\"t m0 x48 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">96,14 </div></td><td class=\"c x1dc ydc9 w9f h33\"><div class=\"t m0 x61 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">96,14 </div></td></tr><tr><td class=\"c x11c ydca w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Emotiva Srl </div></td><td class=\"c x1d9 ydca w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydca w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11,25% </div></td><td class=\"c x1db ydca w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">140,00 </div></td><td class=\"c x1dc ydca w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">140,00 </div></td></tr><tr><td class=\"c x11c ydcb w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Epic Holding Spa </div></td><td class=\"c x1d9 ydcb w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydcb w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2,28% </div></td><td class=\"c x1db ydcb w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">302,97 </div></td><td class=\"c x1dc ydcb w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">796,79 </div></td></tr><tr><td class=\"c x11c ydcc w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Feat Food Srl </div></td><td class=\"c x1d9 ydcc w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Food &amp; Agricoltur<span class=\"_ _1\"></span>e  </div></td><td class=\"c x1da ydcc w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,98% </div></td><td class=\"c x1db ydcc w9e h33\"><div class=\"t m0 x48 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,67 </div></td><td class=\"c x1dc ydcc w9f h33\"><div class=\"t m0 x61 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,67 </div></td></tr><tr><td class=\"c x11c ydcd w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintastico Srl<span class=\"_ _1\"></span> </div></td><td class=\"c x1d9 ydcd w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydcd w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2,84% </div></td><td class=\"c x1db ydcd w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">75,00 </div></td><td class=\"c x1dc ydcd w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">25,00 </div></td></tr><tr><td class=\"c x11c ydce w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>tech Accelerator <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x1d9 ydce w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da ydce w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">18,61% </div></td><td class=\"c x1db ydce w9e h33\"><div class=\"t m0 xd hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">453,17 </div></td><td class=\"c x1dc ydce w9f h33\"><div class=\"t m0 x5c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.439,26 </div></td></tr><tr><td class=\"c x11c ydcf w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">GamePix Srl </div></td><td class=\"c x1d9 ydcf w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydcf w9d h33\"><div class=\"t m0 x6b hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">20,58% </div></td><td class=\"c x1db ydcf w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">310,00 </div></td><td class=\"c x1dc ydcf w9f h33\"><div class=\"t m0 x5c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.030,96 </div></td></tr><tr><td class=\"c x11c ydd0 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">GenomeUp Srl<span class=\"_ _1\"></span> </div></td><td class=\"c x1d9 ydd0 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Health &amp; Lifescien<span class=\"_ _f\"></span>ce </div></td><td class=\"c x1da ydd0 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2,50% </div></td><td class=\"c x1db ydd0 w9e h33\"><div class=\"t m0 x48 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">85,61 </div></td><td class=\"c x1dc ydd0 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">290,16 </div></td></tr><tr><td class=\"c x11c ydd1 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Geomatrix Srl<span class=\"_ _1\"></span>  </div></td><td class=\"c x1d9 ydd1 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ydd1 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">5,00% </div></td><td class=\"c x1db ydd1 w9e h33\"><div class=\"t m0 x7b hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,50 </div></td><td class=\"c x1dc ydd1 w9f h33\"><div class=\"t m0 x5b hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,50 </div></td></tr><tr><td class=\"c x11c ydd2 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Georadio Srl </div></td><td class=\"c x1d9 ydd2 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydd2 w9d h33\"><div class=\"t m0 x4f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1,01% </div></td><td class=\"c x1db ydd2 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">60,00 </div></td><td class=\"c x1dc ydd2 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">105,38 </div></td></tr><tr><td class=\"c x11c ydd3 w9b h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Habitech Acceler<span class=\"_ _1\"></span>ator Srl </div></td><td class=\"c x1d9 ydd3 w9c h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da ydd3 w9d h34\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">8,70% </div></td><td class=\"c x1db ydd3 w9e h34\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">642,05 </div></td><td class=\"c x1dc ydd3 w9f h34\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">633,80 </div></td></tr><tr><td class=\"c x11c ydd4 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Hinelson Srl </div></td><td class=\"c x1d9 ydd4 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydd4 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">4,16% </div></td><td class=\"c x1db ydd4 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">105,84 </div></td><td class=\"c x1dc ydd4 w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">364,49 </div></td></tr><tr><td class=\"c x11c ydd5 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Hubique Srl </div></td><td class=\"c x1d9 ydd5 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ydd5 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,29% </div></td><td class=\"c x1db ydd5 w9e h33\"><div class=\"t m0 x51 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">92,96 </div></td><td class=\"c x1dc ydd5 w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">302,96 </div></td></tr><tr><td class=\"c x11c ydd6 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">HyperloopTT Inc </div></td><td class=\"c x1d9 ydd6 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ydd6 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2,07% </div></td><td class=\"c x1db ydd6 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">385,48 </div></td><td class=\"c x1dc ydd6 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">371,05 </div></td></tr><tr><td class=\"c x11c ydd7 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Intribe SB Sr<span class=\"_ _1\"></span>l </div></td><td class=\"c x1d9 ydd7 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydd7 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">9,49% </div></td><td class=\"c x1db ydd7 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">95,50 </div></td><td class=\"c x1dc ydd7 w9f h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">79,58 </div></td></tr><tr><td class=\"c x11c ydd8 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">IRREO Srl </div></td><td class=\"c x1d9 ydd8 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Food &amp; Agricoltur<span class=\"_ _1\"></span>e  </div></td><td class=\"c x1da ydd8 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">9,84% </div></td><td class=\"c x1db ydd8 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">170,71 </div></td><td class=\"c x1dc ydd8 w9f h33\"><div class=\"t m0 x10 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">438,00 </div></td></tr><tr><td class=\"c x11c ydd9 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Jet Hr SPV 2 Sr<span class=\"_ _f\"></span>l <span class=\"_ _4\"></span> </div></td><td class=\"c x1d9 ydd9 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydd9 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2,50% </div></td><td class=\"c x1db ydd9 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">25,00 </div></td><td class=\"c x1dc ydd9 w9f h33\"><div class=\"t m0 x61 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">69,61 </div></td></tr><tr><td class=\"c x11c ydda w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Joinrs Srl </div></td><td class=\"c x1d9 ydda w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydda w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">9,56% </div></td><td class=\"c x1db ydda w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">280,00 </div></td><td class=\"c x1dc ydda w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">788,66 </div></td></tr><tr><td class=\"c x11c yddb w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Jumpstarter <span class=\"_ _1\"></span>Inc </div></td><td class=\"c x1d9 yddb w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da yddb w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">5,87% </div></td><td class=\"c x1db yddb w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">150,19 </div></td><td class=\"c x1dc yddb w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">144,56 </div></td></tr><tr><td class=\"c x11c yddc w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Kiwi campus Inc </div></td><td class=\"c x1d9 yddc w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da yddc w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,69% </div></td><td class=\"c x1db yddc w9e h33\"><div class=\"t m0 xd3 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11,54 </div></td><td class=\"c x1dc yddc w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">782,69 </div></td></tr><tr><td class=\"c x11c yddd w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">KPI6.com Srl </div></td><td class=\"c x1d9 yddd w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da yddd w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">15,23% </div></td><td class=\"c x1db yddd w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">335,00 </div></td><td class=\"c x1dc yddd w9f h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.514,47 </div></td></tr><tr><td class=\"c x11c ydde w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lisari Srl </div></td><td class=\"c x1d9 ydde w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydde w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">12,77% </div></td><td class=\"c x1db ydde w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">240,08 </div></td><td class=\"c x1dc ydde w9f h33\"><div class=\"t m0 x10 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">808,40 </div></td></tr><tr><td class=\"c x11c yddf w9b h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Loud Srl </div></td><td class=\"c x1d9 yddf w9c h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da yddf w9d h34\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">12,00% </div></td><td class=\"c x1db yddf w9e h34\"><div class=\"t m0 x51 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">12,00 </div></td><td class=\"c x1dc yddf w9f h34\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">347,35 </div></td></tr><tr><td class=\"c x11c yde0 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">LTV Srl </div></td><td class=\"c x1d9 yde0 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da yde0 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">15,00% </div></td><td class=\"c x1db yde0 w9e h33\"><div class=\"t m0 x7c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,16 </div></td><td class=\"c x1dc yde0 w9f h33\"><div class=\"t m0 x2 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,16 </div></td></tr><tr><td class=\"c x11c yde1 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Macingo Technolo<span class=\"_ _f\"></span>gie<span class=\"_ _4\"></span>s Srl </div></td><td class=\"c x1d9 yde1 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da yde1 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,95% </div></td><td class=\"c x1db yde1 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">212,12 </div></td><td class=\"c x1dc yde1 w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">572,29 </div></td></tr><tr><td class=\"c x11c yde2 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Manet Mobile Soluti<span class=\"_ _f\"></span>on Srl </div></td><td class=\"c x1d9 yde2 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da yde2 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,52% </div></td><td class=\"c x1db yde2 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">465,00 </div></td><td class=\"c x1dc yde2 w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">594,92 </div></td></tr><tr><td class=\"c x11c yde3 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">MARE GROUP SPA </div></td><td class=\"c x1d9 yde3 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da yde3 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1,09% </div></td><td class=\"c x1db yde3 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">292,00 </div></td><td class=\"c x1dc yde3 w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">582,00 </div></td></tr><tr><td class=\"c x11c yde4 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Meedox Srl </div></td><td class=\"c x1d9 yde4 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Health &amp; Lifescien<span class=\"_ _f\"></span>ce </div></td><td class=\"c x1da yde4 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,92% </div></td><td class=\"c x1db yde4 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">70,00 </div></td><td class=\"c x1dc yde4 w9f h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">86,88 </div></td></tr><tr><td class=\"c x11c yde5 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Mylab Nutrition Sr<span class=\"_ _1\"></span>l </div></td><td class=\"c x1d9 yde5 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da yde5 w9d h33\"><div class=\"t m0 x6b hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">20,26% </div></td><td class=\"c x1db yde5 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">404,89 </div></td><td class=\"c x1dc yde5 w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">535,47 </div></td></tr><tr><td class=\"c x11c yde6 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Ncore Srl </div></td><td class=\"c x1d9 yde6 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da yde6 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11,88% </div></td><td class=\"c x1db yde6 w9e h33\"><div class=\"t m0 x51 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">57,29 </div></td><td class=\"c x1dc yde6 w9f h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.140,13 </div></td></tr><tr><td class=\"c x11c yde7 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Onda Teta Srl </div></td><td class=\"c x1d9 yde7 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da yde7 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,06% </div></td><td class=\"c x1db yde7 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100,00 </div></td><td class=\"c x1dc yde7 w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">155,91 </div></td></tr><tr><td class=\"c x11c yde8 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Open Search Tech <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x1d9 yde8 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da yde8 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">9,47% </div></td><td class=\"c x1db yde8 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">105,00 </div></td><td class=\"c x1dc yde8 w9f h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">94,70 </div></td></tr><tr><td class=\"c x11c yde9 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Pinv Srl </div></td><td class=\"c x1d9 yde9 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da yde9 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">19,95% </div></td><td class=\"c x1db yde9 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">181,50 </div></td><td class=\"c x1dc yde9 w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">270,76 </div></td></tr><tr><td class=\"c x11c ydea w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">PGG &amp; Partners <span class=\"_ _1\"></span>Srl  </div></td><td class=\"c x1d9 ydea w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ydea w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,36% </div></td><td class=\"c x1db ydea w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">120,00 </div></td><td class=\"c x1dc ydea w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">122,53 </div></td></tr><tr><td class=\"c x11c ydeb w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Purilian Srl </div></td><td class=\"c x1d9 ydeb w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydeb w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,99% </div></td><td class=\"c x1db ydeb w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">102,62 </div></td><td class=\"c x1dc ydeb w9f h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">111,52 </div></td></tr><tr><td class=\"c x11c ydec w9b h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Qurami Srl </div></td><td class=\"c x1d9 ydec w9c h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ydec w9d h34\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">13,22% </div></td><td class=\"c x1db ydec w9e h34\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">254,56 </div></td><td class=\"c x1dc ydec w9f h34\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">127,28 </div></td></tr><tr><td class=\"c x11c yded w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Reol\u00ec Srl </div></td><td class=\"c x1d9 yded w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Food &amp; Agricoltur<span class=\"_ _1\"></span>e  </div></td><td class=\"c x1da yded w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,53% </div></td><td class=\"c x1db yded w9e h33\"><div class=\"t m0 x6 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,67 </div></td><td class=\"c x1dc yded w9f h33\"><div class=\"t m0 x6f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,67 </div></td></tr><tr><td class=\"c x11c ydee w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Ride2Share Srl </div></td><td class=\"c x1d9 ydee w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ydee w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">13,00% </div></td><td class=\"c x1db ydee w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">72,00 </div></td><td class=\"c x1dc ydee w9f h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">75,00 </div></td></tr><tr><td class=\"c x11c ydef w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Rocky Robots <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x1d9 ydef w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydef w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">5,66% </div></td><td class=\"c x1db ydef w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">105,88 </div></td><td class=\"c x1dc ydef w9f h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">44,12 </div></td></tr><tr><td class=\"c x11c ydf0 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Scuter Srl </div></td><td class=\"c x1d9 ydf0 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ydf0 w9d h33\"><div class=\"t m0 x4f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1,01% </div></td><td class=\"c x1db ydf0 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">30,00 </div></td><td class=\"c x1dc ydf0 w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">30,00 </div></td></tr><tr><td class=\"c x11c ydf1 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Shampora Sr<span class=\"_ _1\"></span>l </div></td><td class=\"c x1d9 ydf1 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydf1 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11,57% </div></td><td class=\"c x1db ydf1 w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">390,00 </div></td><td class=\"c x1dc ydf1 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">510,23 </div></td></tr><tr><td class=\"c x11c ydf2 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smace Srl </div></td><td class=\"c x1d9 ydf2 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydf2 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,31% </div></td><td class=\"c x1db ydf2 w9e h33\"><div class=\"t m0 xd hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">115,00 </div></td><td class=\"c x1dc ydf2 w9f h33\"><div class=\"t m0 xf hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">115,00 </div></td></tr><tr><td class=\"c x11c ydf3 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Social Academy Sr<span class=\"_ _1\"></span>l </div></td><td class=\"c x1d9 ydf3 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydf3 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,08% </div></td><td class=\"c x1db ydf3 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100,00 </div></td><td class=\"c x1dc ydf3 w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100,00 </div></td></tr><tr><td class=\"c x11c ydf4 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Soundreef Spa </div></td><td class=\"c x1d9 ydf4 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ydf4 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,96% </div></td><td class=\"c x1db ydf4 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">397,77 </div></td><td class=\"c x1dc ydf4 w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">798,70 </div></td></tr><tr><td class=\"c x11c ydf5 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Startupbootcam<span class=\"_ _1\"></span>p foodtech Srl </div></td><td class=\"c x1d9 ydf5 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da ydf5 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">9,84% </div></td><td class=\"c x1db ydf5 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">156,24 </div></td><td class=\"c x1dc ydf5 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">156,24 </div></td></tr></table></div><table class=\"s w1bc h10f\" id=\"_04977bea-d510-4da9-8fd0-6311f520ca11\"><tr><td class=\"c x11c ye06 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Step venture Srl<span class=\"_ _1\"></span>  </div></td><td class=\"c x1d9 ye06 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vehicle  </div></td><td class=\"c x1da ye06 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">14,80% </div></td><td class=\"c x1db ye06 w9e h33\"><div class=\"t m0 x48 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">13,53 </div></td><td class=\"c x1dc ye06 w9f h33\"><div class=\"t m0 x61 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">13,53 </div></td></tr><tr><td class=\"c x11c ye07 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">SurgiQ Srl </div></td><td class=\"c x1d9 ye07 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Health &amp; Lifescien<span class=\"_ _f\"></span>ce </div></td><td class=\"c x1da ye07 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,31% </div></td><td class=\"c x1db ye07 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">116,65 </div></td><td class=\"c x1dc ye07 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">128,23 </div></td></tr><tr><td class=\"c x11c ye08 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Syrto Srl  </div></td><td class=\"c x1d9 ye08 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ye08 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1,00% </div></td><td class=\"c x1db ye08 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">30,00 </div></td><td class=\"c x1dc ye08 w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">30,00 </div></td></tr><tr><td class=\"c x11c ye09 w9b h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Talent Gar<span class=\"_ _1\"></span>den Spa </div></td><td class=\"c x1d9 ye09 w9c h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ye09 w9d h34\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,98% </div></td><td class=\"c x1db ye09 w9e h34\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">524,11 </div></td><td class=\"c x1dc ye09 w9f h34\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">9.123,10 </div></td></tr><tr><td class=\"c x11c ye0a w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">The Okapi Netw<span class=\"_ _1\"></span>ork Srl </div></td><td class=\"c x1d9 ye0a w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Cleantech </div></td><td class=\"c x1da ye0a w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,24% </div></td><td class=\"c x1db ye0a w9e h33\"><div class=\"t m0 xd hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">101,82 </div></td><td class=\"c x1dc ye0a w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">112,59 </div></td></tr><tr><td class=\"c x11c ye0b w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">This Unique Sr<span class=\"_ _1\"></span>l </div></td><td class=\"c x1d9 ye0b w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Health &amp; Lifescien<span class=\"_ _f\"></span>ce </div></td><td class=\"c x1da ye0b w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,74% </div></td><td class=\"c x1db ye0b w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">210,00 </div></td><td class=\"c x1dc ye0b w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">449,86 </div></td></tr><tr><td class=\"c x11c ye0c w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">TiAssisto24 Srl </div></td><td class=\"c x1d9 ye0c w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ye0c w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">12,93% </div></td><td class=\"c x1db ye0c w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">140,00 </div></td><td class=\"c x1dc ye0c w9f h33\"><div class=\"t m0 x61 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">64,17 </div></td></tr><tr><td class=\"c x11c ye0d w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Ticketoo Srl </div></td><td class=\"c x1d9 ye0d w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ye0d w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,08% </div></td><td class=\"c x1db ye0d w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">102,04 </div></td><td class=\"c x1dc ye0d w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">169,92 </div></td></tr><tr><td class=\"c x11c ye0e w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Together Price LTD<span class=\"_ _f\"></span> </div></td><td class=\"c x1d9 ye0e w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ye0e w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">11,21% </div></td><td class=\"c x1db ye0e w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">364,08 </div></td><td class=\"c x1dc ye0e w9f h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.555,74 </div></td></tr><tr><td class=\"c x11c ye0f w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Trainect Srl </div></td><td class=\"c x1d9 ye0f w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ye0f w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,38% </div></td><td class=\"c x1db ye0f w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">105,00 </div></td><td class=\"c x1dc ye0f w9f h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">311,01 </div></td></tr><tr><td class=\"c x11c ye10 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Usarium I<span class=\"_ _1\"></span>nc </div></td><td class=\"c x1d9 ye10 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ye10 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,48% </div></td><td class=\"c x1db ye10 w9e h33\"><div class=\"t m0 x6 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,67 </div></td><td class=\"c x1dc ye10 w9f h33\"><div class=\"t m0 x6f hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,67 </div></td></tr><tr><td class=\"c x11c ye11 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Viceversa Srl </div></td><td class=\"c x1d9 ye11 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ye11 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,13% </div></td><td class=\"c x1db ye11 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">154,38 </div></td><td class=\"c x1dc ye11 w9f h33\"><div class=\"t m0 xf hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">998,71 </div></td></tr><tr><td class=\"c x11c ye12 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Vikey Srl </div></td><td class=\"c x1d9 ye12 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ye12 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">13,72% </div></td><td class=\"c x1db ye12 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">400,21 </div></td><td class=\"c x1dc ye12 w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">457,52 </div></td></tr><tr><td class=\"c x11c ye13 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Wellhub Inc  </div></td><td class=\"c x1d9 ye13 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ye13 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0,08% </div></td><td class=\"c x1db ye13 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">236,72 </div></td><td class=\"c x1dc ye13 w9f h33\"><div class=\"t m0 x5c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.980,40 </div></td></tr><tr><td class=\"c x11c ye14 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Wetacoo Srl </div></td><td class=\"c x1d9 ye14 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ye14 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">9,86% </div></td><td class=\"c x1db ye14 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">192,00 </div></td><td class=\"c x1dc ye14 w9f h33\"><div class=\"t m0 x70 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">568,65 </div></td></tr><tr><td class=\"c x11c ye15 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Whoosnap Srl </div></td><td class=\"c x1d9 ye15 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance  </div></td><td class=\"c x1da ye15 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">8,81% </div></td><td class=\"c x1db ye15 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">315,00 </div></td><td class=\"c x1dc ye15 w9f h33\"><div class=\"t m0 x4e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2.602,86 </div></td></tr><tr><td class=\"c x11c ye16 w9b h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Wish list <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x1d9 ye16 w9c h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Lifestyle &amp; Culture<span class=\"_ _f\"></span> </div></td><td class=\"c x1da ye16 w9d h34\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,32% </div></td><td class=\"c x1db ye16 w9e h34\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">193,10 </div></td><td class=\"c x1dc ye16 w9f h34\"><div class=\"t m0 xf hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">873,12 </div></td></tr><tr><td class=\"c x11c ye17 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">World Advisor <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x1d9 ye17 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ye17 w9d h33\"><div class=\"t m0 x68 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">10,19% </div></td><td class=\"c x1db ye17 w9e h33\"><div class=\"t m0 xc hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">160,52 </div></td><td class=\"c x1dc ye17 w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">160,52 </div></td></tr><tr><td class=\"c x11c ye18 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Yakkyo Spa </div></td><td class=\"c x1d9 ye18 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Smart Cit<span class=\"_ _1\"></span>y &amp; Factory  </div></td><td class=\"c x1da ye18 w9d h33\"><div class=\"t m0 x81 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">13,07% </div></td><td class=\"c x1db ye18 w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">363,46 </div></td><td class=\"c x1dc ye18 w9f h33\"><div class=\"t m0 xf hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">717,50 </div></td></tr><tr><td class=\"c x11c ye19 w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Crono Saas Lt<span class=\"_ _f\"></span>d<span class=\"_ _4\"></span>  </div></td><td class=\"c x1d9 ye19 w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ye19 w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3,15% </div></td><td class=\"c x1db ye19 w9e h33\"><div class=\"t m0 x77 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">20,00 </div></td><td class=\"c x1dc ye19 w9f h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">27,09 </div></td></tr><tr><td class=\"c x11c ye1a w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Keplera Srl </div></td><td class=\"c x1d9 ye1a w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ye1a w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">6,67% </div></td><td class=\"c x1db ye1a w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100,00 </div></td><td class=\"c x1dc ye1a w9f h33\"><div class=\"t m0 x5e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">213,33 </div></td></tr><tr><td class=\"c x11c ye1b w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">NextAi Srl  </div></td><td class=\"c x1d9 ye1b w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Data &amp; <span class=\"_ _1\"></span>Digitization </div></td><td class=\"c x1da ye1b w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">7,22% </div></td><td class=\"c x1db ye1b w9e h33\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">220,00 </div></td><td class=\"c x1dc ye1b w9f h33\"><div class=\"t m0 x8c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.149,18 </div></td></tr><tr><td class=\"c x11c ye1c w9b h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Syndiag Srl  </div></td><td class=\"c x1d9 ye1c w9c h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Health &amp; Lifescien<span class=\"_ _1\"></span>ce </div></td><td class=\"c x1da ye1c w9d h33\"><div class=\"t m0 x5a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2,16% </div></td><td class=\"c x1db ye1c w9e h33\"><div class=\"t m0 x7d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100,00 </div></td><td class=\"c x1dc ye1c w9f h33\"><div class=\"t m0 x6d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100,00 </div></td></tr><tr><td class=\"c x11c ye1d w9b h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">H1 Srl  </div></td><td class=\"c x1d9 ye1d w9c h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Fintech &amp; Insur<span class=\"_ _1\"></span>ance </div></td><td class=\"c x1da ye1d w9d h3c\"><div class=\"t m0 x5a hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">1,26% </div></td><td class=\"c x1db ye1d w9e h3c\"><div class=\"t m0 xd hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">110,00 </div></td><td class=\"c x1dc ye1d w9f h3c\"><div class=\"t m0 xf hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">110,00 </div></td></tr><tr><td></td><td class=\"c x1d9 ye1e w9c h33\"><div class=\"t m0 x97 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">Totale </div></td><td></td><td class=\"c x1db ye1e w9e h33\"><div class=\"t m0 xc h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">16.869 </div></td><td class=\"c x1dc ye1e w9f h33\"><div class=\"t m0 x6d h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">46.810 </div></td></tr></table>Come precedentemente rappresentato, il Gruppo si \u00e8 avvalso d<span class=\"_ _4\"></span>ella OCI Option per tutti gli strumenti nominativamente elenca<span class=\"_ _4\"></span>ti<span class=\"_ _2a\"> </span>nella precedente tabella ad eccezione delle societ\u00e0 Checkmoov Srl e Vikey Srl.<span class=\"_ _2a\"> </span>Nella tabella seguente si evidenzia la distribuzione geografica dei Titoli in Portafoglio:<table class=\"s w1b6 h10d\" id=\"_e8fd13fb-8623-48fd-8930-d3c6592baee2\"><tr><td class=\"c x1b9 ydf6 wa0 h95\"><div class=\"t m0 x6a h10 y7d1 ff2 fs0 fca sc0 ls1 ws0\">Collocazione Geografica </div><div class=\"t m0 x6a h2 y7d2 ff1 fs0 fc0 sc0 ls1 ws0\"> </div></td><td class=\"c x1dd ydf7 w1b7 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fca sc0 ls1 ws0\">VALORE NOMINALE AL</div></td><td class=\"c x1a2 ydf7 w1b8 he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fca sc0 ls1 ws0\">VALORE IFRS DI BILANCIO AL 31-<span class=\"_ _2a\"> </span></div></td></tr><tr><td></td><td class=\"c x1de ydf9 w1b9 he2\"><div class=\"t m0 x116 h2 ydf8 ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"_ _2a\"> </span></div></td><td class=\"c x1df ydfa w1ba he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fca sc0 ls1 ws0\">DIC-24<span class=\"_ _2a\"> </span></div></td></tr><tr><td class=\"c x1b9 ydfb wa0 h4f\"><div class=\"t m0 x6a hc y47d ff6 fs6 fc0 sc0 ls1 ws0\">Stati Unit<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span> d\u2019America<span class=\"ff1\"> </span></div></td><td class=\"c x1e0 ydfb wa1 h4f\"><div class=\"t m0 xd5 hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">1.003 </div></td><td class=\"c x1e1 ydfb wa2 h4f\"><div class=\"t m0 xd6 hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">3.490 </div></td></tr><tr><td class=\"c x1b9 ydfc wa0 h8b\"><div class=\"t m0 x6a hc y7d7 ff1 fs6 fc0 sc0 ls1 ws0\">Italia </div></td><td class=\"c x1e0 ydfc wa1 h8b\"><div class=\"t m0 x78 hc y7d8 ff1 fs6 fc0 sc0 ls2e ws0\">15.<span class=\"ls35\">86<span class=\"ls1\">6</span></span><span class=\"ls35\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x1e1 ydfc wa2 h8b\"><div class=\"t m0 x19 hc y7d8 ff1 fs6 fc0 sc0 ls1 ws0\">43.320 </div></td></tr><tr><td class=\"c x1b9 ydfd wa0 h8b\"><div class=\"t m0 x6a h30 y7d7 ff2 fs6 fc0 sc0 ls1 ws0\">Totale </div></td><td class=\"c x1e0 ydfd wa1 h8b\"><div class=\"t m0 x39 h30 y7d8 ff2 fs6 fc0 sc0 ls1 ws0\">1<span class=\"ls53\">6.<span class=\"ls54\">86</span></span>9 </div></td><td class=\"c x1e1 ydfd wa2 h8b\"><div class=\"t m0 x19 h30 y7d8 ff2 fs6 fc0 sc0 ls1 ws0\">46.810 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "14.    Attivit\u00e0 <span class=\"_ _4\"></span>finanziarie non c<span class=\"_ _4\"></span>orrenti<span class=\"_ _2a\"> </span>Le Attivit\u00e0 finanziarie non correnti sono composte nella maniera seguente:<table class=\"s w1bb h10e\" id=\"_2f281811-8535-4988-b5e1-4f83c85e67a5\"><tr><td class=\"c x11c ydfe wa3 h3d\"><div class=\"t m0 x8 h10 y27e ff12 fs0 fca sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x1e2 ydfe wa4 h3d\"><div class=\"t m0 x6f h10 y27e ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-dic-24</span><span class=\"ls1\"> </span></div></td><td class=\"c x1cf ydfe wa5 h3d\"><div class=\"t m0 x96 h10 y27e ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-dic-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ydff wa3 h33\"><div class=\"t m0 x8 h96 y2d0 ff7 fs6 fc0 sc0 ls1 ws0\">SFP  </div></td><td class=\"c x1e2 ydff wa4 h33\"><div class=\"t m0 xd8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">437 </div></td><td class=\"c x1cf ydff wa5 h33\"><div class=\"t m0 x49 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">250 </div></td></tr><tr><td class=\"c x11c ye00 wa3 h33\"><div class=\"t m0 x8 h96 y2d0 ff7 fs6 fc0 sc0 ls1 ws0\">Finanziamenti co<span class=\"_ _1\"></span>nvertibili<span class=\"_ _f\"></span> e <span class=\"_ _4\"></span>convertendo vs st<span class=\"_ _f\"></span>artup<span class=\"_ _4\"></span> </div></td><td class=\"c x1e2 ye00 wa4 h33\"><div class=\"t m0 x7c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2.771 </div></td><td class=\"c x1cf ye00 wa5 h33\"><div class=\"t m0 xd3 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.504 </div></td></tr><tr><td class=\"c x11c ye01 wa3 h33\"><div class=\"t m0 x8 h96 y2d0 ff7 fs6 fc0 sc0 ls1 ws0\">Bond QBT </div></td><td class=\"c x1e2 ye01 wa4 h33\"><div class=\"t m0 xd8 hc y27e ff1 fs6 fc0 sc0 ls35 ws0\">988<span class=\"ls1\"> </span></div></td><td class=\"c x1cf ye01 wa5 h33\"><div class=\"t m0 x7b hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">1.237 </div></td></tr><tr><td class=\"c x11c ye02 wa3 h33\"><div class=\"t m0 x8 h96 y2d0 ff7 fs6 fc0 sc0 ls1 ws0\">Crediti v<span class=\"_ _1\"></span>erso Locatari </div></td><td class=\"c x1e2 ye02 wa4 h33\"><div class=\"t m0 xd8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">258 </div></td><td class=\"c x1cf ye02 wa5 h33\"><div class=\"t m0 x79 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">3<span class=\"ls55\">60</span> </div></td></tr><tr><td class=\"c x11c ye03 wa3 h33\"><div class=\"t m0 x8 h96 y2d0 ff7 fs6 fc0 sc0 ls1 ws0\">Strumenti d<span class=\"_ _1\"></span>erivati </div></td><td class=\"c x1e2 ye03 wa4 h33\"><div class=\"t m0 x39 hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">58<span class=\"ls1\"> </span></div></td><td class=\"c x1cf ye03 wa5 h33\"><div class=\"t m0 x78 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x11c ye04 wa3 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Altre att<span class=\"_ _1\"></span>ivit\u00e0 non correnti </div></td><td class=\"c x1e2 ye04 wa4 h3c\"><div class=\"t m0 x33 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">174 </div></td><td class=\"c x1cf ye04 wa5 h3c\"><div class=\"t m0 xd8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">1<span class=\"ls5\">37</span> </div></td></tr><tr><td class=\"c x11c ye05 wa3 h33\"><div class=\"t m0 x8 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">Totale </div></td><td class=\"c x1e2 ye05 wa4 h33\"><div class=\"t m0 xd3 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">4.687 </div></td><td class=\"c x1cf ye05 wa5 h33\"><div class=\"t m0 x51 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">3.4<span class=\"ls54\">88</span> </div></td></tr></table>Di seguito un dettaglio nominativo degli SFP al 31 dicembre 2024:<table class=\"s w1bd h110\" id=\"_251d0fba-dc02-4992-a5f4-0d3e784fbbcd\"><tr><td class=\"c x11c ye1f wa6 h98\"><div class=\"t m0 x13 h30 y7e2 ff2 fs6 fca sc0 ls1 ws0\">BRAND (RAGIONE S<span class=\"_ _f\"></span>O<span class=\"_ _4\"></span>CIALE) </div></td><td class=\"c x1e3 ye1f wa7 h98\"><div class=\"t m0 x9d h30 y7e2 ff2 fs6 fca sc0 ls1 ws0\">ANNO DI SOTTO<span class=\"_ _1\"></span>SCRIZIONE </div></td><td class=\"c x1e4 ye20 w1be h111\"><div class=\"t m0 x116 h30 yc79 ff2 fs6 fca sc0 ls1 ws0\">VALORE NOMINALE <span class=\"_ _f\"></span>AL 31-DIC-<span class=\"_ _2a\"> </span></div></td><td class=\"c x1e5 ye1f wa7 h98\"><div class=\"t m0 x9f h30 y7e2 ff2 fs6 fca sc0 ls1 ws0\">FAIR VALUE AL 31-D<span class=\"_ _1\"></span>IC-<span class=\"ls38\">24</span> </div></td></tr><tr><td></td><td></td><td class=\"c x1e6 ye21 w1bf heb\"><div class=\"t m0 x116 h30 yc79 ff2 fs6 fca sc0 ls38 ws0\">24<span class=\"_ _2a\"> </span></div></td><td></td></tr><tr><td class=\"c x11c ye22 wa6 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Macingo Srl  </div></td><td class=\"c x1e3 ye22 wa7 h4f\"><div class=\"t m0 xe hc y250 ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1e7 ye22 wa6 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                     </div><div class=\"t m0 xdb hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">50  </div></td><td class=\"c x1e5 ye22 wa7 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                     </div><div class=\"t m0 xdb hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">50  </div></td></tr><tr><td class=\"c x11c ye23 wa6 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Climbo Srl </div></td><td class=\"c x1e3 ye23 wa7 h4f\"><div class=\"t m0 x61 hc y250 ff1 fs6 fc0 sc0 ls6 ws0\">202<span class=\"ls1\">1</span><span class=\"ls1\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1e7 ye23 wa6 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                   </div><div class=\"t m0 xdb hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">6<span class=\"ls7\">0</span><span class=\"ls7\"> </span> </div></td><td class=\"c x1e5 ye23 wa7 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                   </div><div class=\"t m0 xdb hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">6<span class=\"ls7\">0</span><span class=\"ls7\"> </span> </div></td></tr><tr><td class=\"c x11c ye24 wa6 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Heu Srl  </div></td><td class=\"c x1e3 ye24 wa7 h4f\"><div class=\"t m0 xe hc y250 ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1e7 ye24 wa6 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                     </div><div class=\"t m0 xdb hc y252 ff1 fs6 fc0 sc0 ls35 ws0\">90 <span class=\"ls1\"> </span></div></td><td class=\"c x1e5 ye24 wa7 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                     </div><div class=\"t m0 xdb hc y252 ff1 fs6 fc0 sc0 ls35 ws0\">90<span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye25 wa6 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">Crono  </div></td><td class=\"c x1e3 ye25 wa7 h4f\"><div class=\"t m0 xe hc y250 ff1 fs6 fc0 sc0 ls6 ws0\">2024<span class=\"ls1\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1e7 ye25 wa6 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                   </div><div class=\"t m0 xdc hc y252 ff1 fs6 fc0 sc0 ls2e ws0\">12<span class=\"ls1\">0</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td><td class=\"c x1e5 ye25 wa7 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                   </div><div class=\"t m0 xdd hc y252 ff1 fs6 fc0 sc0 ls2e ws0\">12<span class=\"ls1\">7</span><span class=\"ls1\"> </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye26 wa6 h4f\"><div class=\"t m0 x8 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">A.F.G. Health <span class=\"_ _f\"></span>Srl <span class=\"_ _4\"></span> </div></td><td class=\"c x1e3 ye26 wa7 h4f\"><div class=\"t m0 xe hc y250 ff1 fs6 fc0 sc0 ls6 ws0\">2024<span class=\"ls1\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1e7 ye26 wa6 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                    </div><div class=\"t m0 xdd hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">110  </div></td><td class=\"c x1e5 ye26 wa7 h4f\"><div class=\"t m0 x5d hc y41d ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                    </div><div class=\"t m0 xde hc y252 ff1 fs6 fc0 sc0 ls1 ws0\">110  </div></td></tr><tr><td class=\"c x11c ye27 wa6 h4f\"><div class=\"t m0 x8 h30 y250 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE SFP  </div></td><td></td><td class=\"c x1e7 ye27 wa6 h4f\"><div class=\"t m0 x5d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                   </div><div class=\"t m0 xdf h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">430  </div></td><td class=\"c x1e5 ye27 wa7 h4f\"><div class=\"t m0 x5d h30 y41d ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                        <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                  </div><div class=\"t m0 xe0 h30 y252 ff2 fs6 fc0 sc0 ls1 ws0\">437  </div></td></tr></table>Nella <span class=\"_ _5\"></span>tabella <span class=\"_ _5\"></span>che <span class=\"_ _b\"></span>segue <span class=\"_ _5\"></span>sono <span class=\"_ _b\"></span>el<span class=\"_ _4\"></span>encati <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>finanziamenti <span class=\"_ _5\"></span>convertibili <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>convertendo <span class=\"_ _5\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _5\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _5\"></span>2024 <span class=\"_ _b\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _b\"></span>correlata<span class=\"_ _2a\"> </span>valutazione IFRS:<table class=\"s w1c0 h112\" id=\"_7b12e7c8-650c-48d5-822d-abfdd84fbc60\"><tr><td></td><td></td><td class=\"c x128 ye28 wab h9a\"><div class=\"t m0 x14 h30 y7ed ff2 fs6 fca sc0 ls1 ws0\">VALORE NOMINALE <span class=\"_ _f\"></span> </div></td><td class=\"c x1e8 ye28 wac h9a\"><div class=\"t m0 x76 h30 y7ed ff2 fs6 fca sc0 ls1 ws0\">FAIR VALUE <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x11c ye29 wa9 h99\"><div class=\"t m0 x5e h30 y481 ff2 fs6 fca sc0 ls1 ws0\">BRAND (RAGIONE S<span class=\"_ _f\"></span>O<span class=\"_ _4\"></span>CIALE) </div></td><td class=\"c x1e9 ye29 waa h99\"><div class=\"t m0 x8 h30 y481 ff2 fs6 fca sc0 ls1 ws0\">ANNO DI SOTTO<span class=\"_ _1\"></span>SCRIZIONE </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x128 ye29 wab h9b\"><div class=\"t m0 x58 h30 y7ee ff2 fs6 fca sc0 ls1 ws0\">AL 31-DIC-<span class=\"ls56\">24</span> </div></td><td class=\"c x1e8 ye29 wac h9b\"><div class=\"t m0 x6e h30 y7ee ff2 fs6 fca sc0 ls1 ws0\">AL 31-DIC-<span class=\"ls56\">24</span> </div></td></tr><tr><td class=\"c x11c ye2a wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Aivesp Srl  </div></td><td class=\"c x1e9 ye2a waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye2a wab h33\"><div class=\"t m0 x97 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye2a wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye2b wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Alteredu Srl Sb </div></td><td class=\"c x1e9 ye2b waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye2b wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye2b wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye2c wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Climbo Srl  </div></td><td class=\"c x1e9 ye2c waa h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye2c wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye2c wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye2d wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">DeckX Srl  </div></td><td class=\"c x1e9 ye2d waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye2d wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls35 ws0\">80<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye2d wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls35 ws0\">80<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye2e wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Full Audits Llc </div></td><td class=\"c x1e9 ye2e waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye2e wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">159<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye2e wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">153<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye2f wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Growishpay Srl<span class=\"_ _1\"></span>  </div></td><td class=\"c x1e9 ye2f waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2020<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye2f wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls5 ws0\">30<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye2f wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls5 ws0\">30<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye30 wa9 h34\"><div class=\"t m0 x8 hc y397 ff1 fs6 fc0 sc0 ls1 ws0\">Heu Srl  </div></td><td class=\"c x1e9 ye30 waa h34\"><div class=\"t m0 x50 hc y397 ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye30 wab h34\"><div class=\"t m0 x4b hc y397 ff1 fs6 fc0 sc0 ls5 ws0\">30<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye30 wac h34\"><div class=\"t m0 xe hc y397 ff1 fs6 fc0 sc0 ls5 ws0\">30<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye31 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">HyperloopTT Inc </div></td><td class=\"c x1e9 ye31 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye31 wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">220<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye31 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">212 </div></td></tr><tr><td class=\"c x11c ye32 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Ingeno Srl  </div></td><td class=\"c x1e9 ye32 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye32 wab h33\"><div class=\"t m0 x97 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye32 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye33 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Jungler Srl  </div></td><td class=\"c x1e9 ye33 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2020<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye33 wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye33 wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">25<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye34 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Mangrovia Srls  </div></td><td class=\"c x1e9 ye34 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye34 wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye34 wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye35 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Medlea Srl<span class=\"_ _1\"></span>  </div></td><td class=\"c x1e9 ye35 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye35 wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye35 wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye36 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Parcy Srl  </div></td><td class=\"c x1e9 ye36 waa h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2018 </div></td><td class=\"c x128 ye36 wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">183 </div></td><td class=\"c x1e8 ye36 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">176 </div></td></tr><tr><td class=\"c x11c ye37 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Robotizr Srl  </div></td><td class=\"c x1e9 ye37 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye37 wab h33\"><div class=\"t m0 x97 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye37 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye38 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Screevo Srl  </div></td><td class=\"c x1e9 ye38 waa h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye38 wab h33\"><div class=\"t m0 x97 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye38 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye39 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Scuter Srl </div></td><td class=\"c x1e9 ye39 waa h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye39 wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls34 ws0\">75<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye39 wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls34 ws0\">75<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye3a wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">STIP Srl  </div></td><td class=\"c x1e9 ye3a waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2020<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye3a wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td><td class=\"c x1e8 ye3a wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td></tr><tr><td class=\"c x11c ye3b wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">The Candle Compan<span class=\"_ _f\"></span>y Srl  </div></td><td class=\"c x1e9 ye3b waa h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye3b wab h33\"><div class=\"t m0 x4b hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye3b wac h33\"><div class=\"t m0 xe hc y27e ff1 fs6 fc0 sc0 ls48 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye3c wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Unicorn Mobility <span class=\"_ _1\"></span>Bv </div></td><td class=\"c x1e9 ye3c waa h33\"><div class=\"t m0 x4d hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye3c wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">150<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye3c wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">150<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye3d wa9 h34\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Waveful Srl<span class=\"_ _1\"></span>  </div></td><td class=\"c x1e9 ye3d waa h34\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye3d wab h34\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td><td class=\"c x1e8 ye3d wac h34\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td></tr><tr><td class=\"c x11c ye3e wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Witty Srl  </div></td><td class=\"c x1e9 ye3e waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2022<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye3e wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td><td class=\"c x1e8 ye3e wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td></tr><tr><td class=\"c x11c ye3f wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Keplera Srl </div></td><td class=\"c x1e9 ye3f waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye3f wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td><td class=\"c x1e8 ye3f wac h33\"><div class=\"t m0 x96 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x11c ye40 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Ummy Srl </div></td><td class=\"c x1e9 ye40 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye40 wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td><td class=\"c x1e8 ye40 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td></tr><tr><td class=\"c x11c ye41 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Small Pixels<span class=\"_ _1\"></span> Srl </div></td><td class=\"c x1e9 ye41 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye41 wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">120 </div></td><td class=\"c x1e8 ye41 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">120 </div></td></tr><tr><td class=\"c x11c ye42 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Myndoor Srl </div></td><td class=\"c x1e9 ye42 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye42 wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td><td class=\"c x1e8 ye42 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td></tr><tr><td class=\"c x11c ye43 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Astrakode Srl </div></td><td class=\"c x1e9 ye43 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye43 wab h33\"><div class=\"t m0 x6c hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td><td class=\"c x1e8 ye43 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td></tr><tr><td class=\"c x11c ye44 wa9 h33\"><div class=\"t m0 x8 hc y7fb ff1 fs6 fc0 sc0 ls1 ws0\">Optivo Srl </div></td><td class=\"c x1e9 ye44 waa h33\"><div class=\"t m0 x50 hc y7fb ff1 fs6 fc0 sc0 ls1 ws0\">2023 </div></td><td class=\"c x128 ye44 wab h33\"><div class=\"t m0 x6c hc y7fb ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td><td class=\"c x1e8 ye44 wac h33\"><div class=\"t m0 x7 hc y7fb ff1 fs6 fc0 sc0 ls1 ws0\">100 </div></td></tr><tr><td class=\"c x11c ye45 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Ai Chat Srl  </div></td><td class=\"c x1e9 ye45 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2024<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye45 wab h33\"><div class=\"t m0 x97 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye45 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye46 wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Shootify Labs Sagl<span class=\"_ _1\"></span>i  </div></td><td class=\"c x1e9 ye46 waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2024<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye46 wab h33\"><div class=\"t m0 x97 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye46 wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w1c2 h114\" id=\"_f20b9984-20e2-46f2-b61d-7b3ff0dedb5c\"><tr><td class=\"c x11c ye4d wa9 h33\"><div class=\"t m0 x8 hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Tiledesk  </div></td><td></td><td class=\"c x1e9 ye4d waa h33\"><div class=\"t m0 x50 hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">2024<span class=\"ls1\"> </span></div></td><td class=\"c x128 ye4d wab h33\"><div class=\"t m0 x97 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x1e8 ye4d wac h33\"><div class=\"t m0 x7 hc y27e ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x11c ye4e wa9 h33\"><div class=\"t m0 x39 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">Totale </div></td><td></td><td class=\"c x128 ye4e wab h33\"><div class=\"t m0 x76 h30 y27e ff2 fs6 fc0 sc0 ls1 ws0\">2.<span class=\"ls57\">91</span>7 </div></td><td class=\"c x1e8 ye4e wac h33\"><div class=\"t m0 x6d h30 y27e ff2 fs6 fc0 sc0 ls38 ws0\">2.<span class=\"ls2f\">77<span class=\"ls1\">1</span></span><span class=\"ls2f\"><span class=\"ls1\"> </span></span></div></td></tr></table>II <span class=\"_ _12\"> </span>finanziamenti <span class=\"_ _12\"> </span>cosiddetti<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>\u201cConvertendo\u201d <span class=\"_ _1b\"> </span>rappresentano <span class=\"_ _12\"> </span>una <span class=\"_ _12\"> </span>t<span class=\"_ _4\"></span>ipologia <span class=\"_ _12\"> </span>contrattuale <span class=\"_ _8\"> </span><span class=\"ff1\">ampiamente <span class=\"_ _1b\"> </span>utilizzata <span class=\"_ _12\"> </span>da <span class=\"_ _1b\"> </span>Investit<span class=\"_ _4\"></span>ori<span class=\"_ _2a\"> </span></span>Internazionali  per <span class=\"_ _a\"> </span>finanziare <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>primi  i<span class=\"_ _4\"></span>nvestimenti  in<span class=\"_ _4\"></span>  sta<span class=\"_ _4\"></span>rtup. <span class=\"_ _a\"> </span>Le <span class=\"_ _a\"> </span>caratteristiche  del <span class=\"_ _a\"> </span>co<span class=\"_ _4\"></span>nvertendo, <span class=\"_ _a\"> </span>i  cui <span class=\"_ _a\"> </span>principali <span class=\"_ _a\"> </span>elementi<span class=\"_ _2a\"> </span>contrattuali di tali strumenti sono rappresentati dalla determinazione di u<span class=\"_ _4\"></span>n Cap di conversione, dalla non rimborsabil<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>\u00e0, e dalla<span class=\"_ _2a\"> </span>possibilit\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>conversione <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>equity <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>minor <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>tra <span class=\"_ _5\"></span>Cap <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>onversione <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _5\"></span>della <span class=\"_ _4\"></span>valu<span class=\"_ _4\"></span>tazione <span class=\"_ _5\"></span>pre-money <span class=\"_ _5\"></span>fully <span class=\"_ _5\"></span>diluted<span class=\"_ _2a\"> </span>della societ\u00e0 a cui viene applicato uno sconto.<span class=\"_ _2a\"> </span>Il <span class=\"_ _b\"></span>Bond <span class=\"_ _b\"></span>QBT <span class=\"_ _11\"> </span><span class=\"ff6\">\u00e8 <span class=\"_ _b\"></span>un\u2019o</span>bbligazione <span class=\"_ _11\"></span>convertibile <span class=\"_ _b\"></span>emessa <span class=\"_ _b\"></span>da <span class=\"_ _11\"></span>Quantum <span class=\"_ _b\"></span>Blockchain <span class=\"_ _b\"></span>Technologies <span class=\"_ _b\"></span>Pl<span class=\"_ _4\"></span>c. <span class=\"_ _b\"></span>(<span class=\"_ _4\"></span><span class=\"ff6\">\u201c<span class=\"ff2\">QBT</span>\u201d, <span class=\"_ _11\"> </span></span>gi\u00e0 <span class=\"_ _b\"></span>Clear <span class=\"_ _b\"></span>Leisure <span class=\"_ _b\"></span>Plc.)<span class=\"_ _4\"></span><span class=\"ls22\">,<span class=\"_ _2a\"> </span></span>societ\u00e0 <span class=\"_ _5\"></span>britannica <span class=\"_ _5\"></span>quotata <span class=\"_ _5\"></span>su <span class=\"_ _b\"></span>AIM/LSE <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>Londra. <span class=\"_ _5\"></span>L<span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>strumento <span class=\"_ _5\"></span>finanziario, <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _b\"></span>uno <span class=\"_ _5\"></span>zero <span class=\"_ _5\"></span>coupon <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span>teressi <span class=\"_ _5\"></span>capitalizzati<span class=\"_ _2a\"> </span>annui del 1%, <span class=\"_ _1\"></span>rappresenta il <span class=\"_ _1\"></span>pagamento di una quota<span class=\"_ _1\"></span> di partecipazione in una st<span class=\"_ _1\"></span>artup venduta nel 20<span class=\"_ _f\"></span>13<span class=\"_ _4\"></span> da parte di <span class=\"_ _f\"></span>Di<span class=\"_ _4\"></span>gital Magics<span class=\"_ _2a\"> </span>SpA <span class=\"_ _11\"> </span>alla  societ\u00e0 <span class=\"_ _11\"> </span>britannica.  I<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>considerazione  del <span class=\"_ _11\"> </span>protrarsi  delle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>di  cessione <span class=\"_ _11\"> </span>degli <span class=\"_ _e\"> </span>assets <span class=\"_ _11\"> </span>necessari  a <span class=\"_ _11\"> </span>costituire  la<span class=\"_ _2a\"> </span>provvista  per  il  r<span class=\"_ _1\"></span>imborso  d<span class=\"ff6\">ell\u2019obbligazione,  l\u2019emittente  ha  p<span class=\"_ _1\"></span>rogressivamente  rinviato  (con  il  consenso  dell<span class=\"_ _1\"></span>\u2019assemblea  degli<span class=\"_ _2a\"> </span></span>obbligazionisti)  la <span class=\"_ _11\"> </span>scade<span class=\"_ _4\"></span>nza  dello  strumento  finanziario<span class=\"ff6\">;  l\u2019ultimo  r<span class=\"_ _1\"></span>invio  \u00e8  avvenuto  <span class=\"ff1\">il  22 <span class=\"_ _e\"> </span>febbraio  2024 <span class=\"_ _e\"> </span>e  ha  posticipato  la<span class=\"_ _2a\"> </span></span></span>scadenza <span class=\"_ _f\"></span>per<span class=\"_ _4\"></span> il <span class=\"_ _f\"></span>rimborso dal 1<span class=\"_ _1\"></span>5 dicembre <span class=\"_ _f\"></span>2024 al <span class=\"_ _1\"></span>15 dicembre <span class=\"_ _f\"></span>2026, oltre a<span class=\"_ _1\"></span>d a<span class=\"_ _1\"></span>ver abbassato <span class=\"_ _f\"></span>il valore <span class=\"_ _f\"></span>di conversione in azioni <span class=\"_ _f\"></span>QBT<span class=\"_ _2a\"> </span>(quotate su AIM/LSE) a \u00a30,03. Il valore iscritto a bilancio al 31 dicembre 2024 \u00e8 pari ad Euro <span class=\"ls21\">988</span> migliaia.<span class=\"_ _2a\"> </span>I Crediti <span class=\"_ _f\"></span>verso locatari p<span class=\"_ _1\"></span>ari ad Euro <span class=\"_ _f\"></span>2<span class=\"ls10\">58</span> migliaia al<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 2024<span class=\"_ _1\"></span> fanno riferim<span class=\"_ _1\"></span>ento al<span class=\"_ _1\"></span> sub-lease del <span class=\"_ _1\"></span>secondo pian<span class=\"_ _f\"></span>o della sede<span class=\"_ _2a\"> </span>di Milano <span class=\"_ _f\"></span><span class=\"ff6\">\u2013<span class=\"_ _4\"></span><span class=\"ff1\"> Via <span class=\"_ _f\"></span>Quaranta, 40 a<span class=\"_ _1\"></span>l locata<span class=\"_ _1\"></span>rio Gabetti. <span class=\"_ _1\"></span>La quota <span class=\"_ _f\"></span>a breve termine <span class=\"_ _f\"></span>d<span class=\"_ _4\"></span>i questo <span class=\"_ _f\"></span>credito finanziario, pari <span class=\"_ _f\"></span>ad Euro 1<span class=\"ls4d\">02</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls1c\">,<span class=\"_ _2a\"> </span></span></span></span>\u00e8 esposta nelle attivit\u00e0 finanziarie correnti.<span class=\"_ _2a\"> </span>Il valore degli Strumenti derivati \u00e8 rappresentato dalla valorizzazione al Mark to Market degli IRS a copertura del rischio di tasso<span class=\"_ _2a\"> </span>di interesse. Nella Relazione sulla Gestione vengono riportati i singoli strumenti <span class=\"ff6\">con indicazione dell\u2019istituto emittente.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "5<span class=\"ls1\">.  Impost<span class=\"_ _4\"></span>e anticipate <span class=\"_ _4\"></span> </span>Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _11\"></span>2024 <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _11\"></span>iscrive <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>fiscali <span class=\"_ _b\"></span>differite <span class=\"_ _11\"> </span>per <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span>10 <span class=\"_ _11\"></span>migliaia <span class=\"_ _b\"></span><span class=\"ls21\">su</span> <span class=\"_ _b\"></span>differenze <span class=\"_ _11\"></span>temporanee <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>mponibili <span class=\"_ _b\"></span>della controllata Livextension. Il Gruppo, <span class=\"_ _4\"></span>pur avendo <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>sorte negli <span class=\"_ _4\"></span>esercizi <span class=\"_ _4\"></span>precedenti per <span class=\"_ _4\"></span>Euro <span class=\"_ _4\"></span>8.212 <span class=\"_ _4\"></span>migliaia<span class=\"ls1c\">, <span class=\"_ _4\"></span></span>riportabili <span class=\"_ _4\"></span>senza l<span class=\"_ _4\"></span>imiti temporali <span class=\"_ _4\"></span>ed utilizzabili <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>compensare <span class=\"_ _5\"></span>imponibili <span class=\"_ _5\"></span>futuri, <span class=\"_ _4\"></span>ha <span class=\"_ _5\"></span>ritenuto <span class=\"_ _b\"></span>in <span class=\"_ _5\"></span>ottica <span class=\"_ _4\"></span>prudenziale <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>iscrivere <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _4\"></span>fiscali <span class=\"_ _5\"></span>differite <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>dette perdite. La quota di Euro 87 migliaia <span class=\"ff6\">proveniente da Digital Magics \u00e8 stata riversata nel corso dell\u2019esercizio 2024.</span> 27<span class=\"ls44\">. <span class=\"ls1\">Passivit\u00e0 per impost<span class=\"_ _4\"></span>e differite</span></span><table class=\"s w1db h127\" id=\"_f85b9f51-4fd8-4186-b564-16f6843dc00b\"><tr><td class=\"c x1b9 yebe wbd h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 yebe w78 h3f\"><div class=\"t m0 x76 h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 yebe wbe h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yebf wbd h81\"><div class=\"t m0 x6a h2 y3c ff6 fs0 fc0 sc0 ls1 ws0\">Passivit\u00e0<span class=\"_ _1\"></span> per impost<span class=\"_ _1\"></span>e diff<span class=\"_ _f\"></span>erite<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yebf w78 h81\"><div class=\"t m0 x7d hc y23b ff1 fs6 fc0 sc0 ls2e ws0\">14<span class=\"ls1\"> </span></div></td><td class=\"c x1f3 yebf wbe h81\"><div class=\"t m0 x77 hc y391 ff6 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1b9 yec0 wbd h82\"><div class=\"t m0 x6a h2 y450 ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yec0 w78 h82\"><div class=\"t m0 x8e h30 y23b ff2 fs6 fc0 sc0 ls30 ws0\">14<span class=\"ls1\"> </span></div></td><td class=\"c x1f3 yec0 wbe h82\"><div class=\"t m0 x77 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ff10\"> </span></div></td></tr></table>La voce <span class=\"_ _4\"></span>accoglie <span class=\"ff6\">l\u2019iscrizione di impo</span>ste diff<span class=\"_ _4\"></span>erite passivi su differenze temporanee il <span class=\"_ _4\"></span>cui riversamento sar<span class=\"_ _4\"></span>\u00e0 successivo alla da<span class=\"_ _4\"></span>ta<span class=\"_ _2a\"> </span>di chiusura del presente bilancio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "16<span class=\"ls1\">.   Rimanenze</span><table class=\"s w1c1 h113\" id=\"_aea0512d-41f7-4a1d-9006-28680ba0d86b\"><tr><td class=\"c x1b9 ye47 wad h12\"><div class=\"t m0 x6a h2 y44b ff2 fs0 fc5 sc0 ls1 ws0\">IN EURO '000<span class=\"ff1\"> </span></div></td><td class=\"c x1ea ye47 wae h12\"><div class=\"t m0 x5c h2 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1\"> </span></div></td><td class=\"c x1eb ye47 waf h12\"><div class=\"t m0 x50 h10 y44b ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye48 wad h8a\"><div class=\"t m0 x6a h2 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Rimanenze<span class=\"fs0\"> </span></div></td><td class=\"c x1ea ye48 wae h8a\"><div class=\"t m0 x49 hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x1eb ye48 waf h8a\"><div class=\"t m0 xd hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">324 </div></td></tr><tr><td class=\"c x1b9 ye49 wad h8a\"><div class=\"t m0 x6a h2 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1ea ye49 wae h8a\"><div class=\"t m0 x49 h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x1eb ye49 waf h8a\"><div class=\"t m0 xc h30 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">324 </div></td></tr></table>La voce <span class=\"_ _4\"></span>accoglie<span class=\"ls0\">va</span> rimanenze di prodotti finiti, in <span class=\"_ _4\"></span>particolar modo di <span class=\"_ _4\"></span>piattaforme web realizzate dalla controllata Sharide <span class=\"_ _4\"></span>S.r.l.<span class=\"_ _4\"></span><span class=\"ls1c\">,<span class=\"_ _2a\"> </span></span>destinati alla vendita<span class=\"lsf\">. </span>I<span class=\"ff6\">n funzione dell\u2019obsolescenza di detti prodotti il</span> valore <span class=\"ls1f\">\u00e8 </span>stato rettificato.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "17.   Crediti commercia<span class=\"_ _4\"></span>li<table class=\"s w1c1 h113\" id=\"_464914a0-4daf-440a-b481-e47fd030b26b\"><tr><td class=\"c x1b9 ye4a wad h5a\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fc5 sc0 ls1 ws0\">IN EURO '000<span class=\"ff1\"> </span></div></td><td class=\"c x1ea ye4a wae h5a\"><div class=\"t m0 x5c h2 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1\"> </span></div></td><td class=\"c x1eb ye4a waf h5a\"><div class=\"t m0 x50 h10 y41d ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye4b wad h8a\"><div class=\"t m0 x6a h2 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Crediti commercial<span class=\"_ _f\"></span>i<span class=\"fs0\"> </span></div></td><td class=\"c x1ea ye4b wae h8a\"><div class=\"t m0 x16 hc y6e2 ff6 fs6 fc0 sc0 ls1d ws0\">4.<span class=\"ls1\">232</span><span class=\"ls1\"><span class=\"ff1\"> </span></span></div></td><td class=\"c x1eb ye4b waf h8a\"><div class=\"t m0 x72 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">3.816 </div></td></tr><tr><td class=\"c x1b9 ye4c wad h8a\"><div class=\"t m0 x6a h2 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1ea ye4c wae h8a\"><div class=\"t m0 xc1 h30 y6e2 ff12 fs6 fc0 sc0 ls33 ws0\">4.<span class=\"ls1\">23<span class=\"_ _1\"></span>2</span><span class=\"ls1\"><span class=\"ff2\"> </span></span></div></td><td class=\"c x1eb ye4c waf h8a\"><div class=\"t m0 x72 h30 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">3.816 </div></td></tr></table>Tali  crediti  sono <span class=\"_ _a\"> </span>tutti  con  scadenza  en<span class=\"_ _4\"></span>tro  i  12 <span class=\"_ _a\"> </span>mesi  ed <span class=\"_ _a\"> </span>includono  per  E<span class=\"_ _4\"></span>uro <span class=\"_ _a\"> </span>1.919  m<span class=\"_ _4\"></span>igliaia  fatture  da  eme<span class=\"_ _4\"></span>ttere,  connesse<span class=\"_ _2a\"> </span>prevalentemente alle attivit\u00e0 effettuate per <span class=\"_ _4\"></span>Accelerazione e per <span class=\"_ _4\"></span>Innovation &amp; Corporate Venturing. <span class=\"_ _4\"></span>Il valore dei <span class=\"_ _4\"></span>crediti esposto<span class=\"_ _2a\"> </span>in bilancio al 31 dicembre 2024 \u00e8 al netto del relativo fondo svalutazione per Euro 931 migliaia.<span class=\"_ _2a\"> </span>La variazione rispetto al precedente periodo <span class=\"ls1f\">\u00e8 </span>per lo pi\u00f9 ascrivibile al timing di fatturazione.<span class=\"_ _2a\"> </span>Con riferimento alla suddivisione geografica dei crediti, si riporta il seguente dettaglio:<table class=\"s w1c3 h115\" id=\"_6a52a38d-b321-47b3-908b-fe43bfa60e34\"><tr><td class=\"c x1b9 ye4f wb0 h9e\"><div class=\"t m0 x6a h2 y819 ff12 fs0 fca sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1ec ye4f wb1 h9e\"><div class=\"t m0 x2e h2 y819 ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td></tr><tr><td class=\"c x1b9 ye50 wb0 h8e\"><div class=\"t m0 x6a hc y3c ff1 fs6 fc0 sc0 ls1 ws0\">Italia </div></td><td class=\"c x1ec ye50 wb1 h8e\"><div class=\"t m0 x49 hc y27e ff6 fs6 fc0 sc0 ls1d ws0\">4.<span class=\"ls2e\">155</span><span class=\"ls2e\"><span class=\"ff1 ls1\"> </span></span></div></td></tr><tr><td class=\"c x1b9 ye51 wb0 h8e\"><div class=\"t m0 x6a hc y3c ff6 fs6 fc0 sc0 ls1 ws0\">Extra UE<span class=\"ff1\"> </span></div></td><td class=\"c x1ec ye51 wb1 h8e\"><div class=\"t m0 xe4 hc y27e ff6 fs6 fc0 sc0 ls34 ws0\">77<span class=\"ff1 ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye52 wb0 hd\"><div class=\"t m0 x6a h2 y4da ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1ec ye52 wb1 hd\"><div class=\"t m0 x6 h30 y238 ff12 fs6 fc0 sc0 ls1 ws0\">4.232<span class=\"ff2\"> </span></div></td></tr></table>18.   Attivit\u00e0 c<span class=\"_ _4\"></span>ontrattuali<table class=\"s w1c1 h116\" id=\"_68221cc8-cda5-4610-be36-dc706e0ae9b9\"><tr><td class=\"c x1b9 ye53 wad h12\"><div class=\"t m0 x6a h2 y44b ff2 fs0 fc5 sc0 ls1 ws0\">IN EURO '000<span class=\"ff1\"> </span></div></td><td class=\"c x1ea ye53 wae h12\"><div class=\"t m0 x5c h2 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1\"> </span></div></td><td class=\"c x1eb ye53 waf h12\"><div class=\"t m0 x50 h10 y44b ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye54 wad h8a\"><div class=\"t m0 x6a h2 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Attivit\u00e0 contrat<span class=\"_ _f\"></span>tuali<span class=\"fs0\"> </span></div></td><td class=\"c x1ea ye54 wae h8a\"><div class=\"t m0 x7c hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">9<span class=\"ff1\"> </span></div></td><td class=\"c x1eb ye54 waf h8a\"><div class=\"t m0 x48 hc y6e2 ff1 fs6 fc0 sc0 ls1d ws0\">42<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye55 wad h8a\"><div class=\"t m0 x6a h2 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1ea ye55 wae h8a\"><div class=\"t m0 x7c h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">9<span class=\"ff2\"> </span></div></td><td class=\"c x1eb ye55 waf h8a\"><div class=\"t m0 x51 h30 y6e2 ff2 fs6 fc0 sc0 ls33 ws0\">42<span class=\"ls1\"> </span></div></td></tr></table>Le <span class=\"_ _8\"> </span>Attivit\u00e0 <span class=\"_ _8\"> </span>contrattuali <span class=\"_ _8\"> </span>a<span class=\"_ _4\"></span>l <span class=\"_ _8\"> </span>3<span class=\"_ _4\"></span>1 <span class=\"_ _8\"> </span>dicembre <span class=\"_ _d\"> </span>2024 <span class=\"_ _8\"> </span>ricomprendono <span class=\"_ _8\"> </span>la<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>valorizzazione <span class=\"_ _8\"> </span>di<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>taluni <span class=\"_ _d\"> </span>progetti <span class=\"_ _1b\"> </span>i<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>cui <span class=\"_ _d\"> </span>ricavi <span class=\"_ _1b\"> </span>m<span class=\"_ _4\"></span>aturano<span class=\"_ _2a\"> </span>progressivamente lungo la durata contrattuale.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "19.   Attivit\u00e0 finanziari<span class=\"_ _4\"></span>e correnti<table class=\"s w1c4 h117\" id=\"_ff1adb55-901f-4fa3-aea5-2b0e72c57f9e\"><tr><td></td><td class=\"c x1ea ye56 wb3 h9f\"><div class=\"t m0 x4d hc y825 ff2 fs6 fc5 sc0 ls1 ws0\">31-DIC-<span class=\"ls56\">24</span><span class=\"ff1\"> </span></div></td><td class=\"c x1ed ye56 wb4 h9f\"><div class=\"t m0 x8c h30 y754 ff2 fs6 fc5 sc0 ls31 ws0\">31<span class=\"ls1\">-DIC-<span class=\"ls38\">23</span></span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye56 wb2 h9f\"><div class=\"t m0 x6a hc y709 ff2 fs6 fc5 sc0 ls1 ws0\">IN EURO '000<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1b9 ye57 wb2 h8a\"><div class=\"t m0 x6a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Attivit\u00e0 finanziar<span class=\"_ _f\"></span>ie<span class=\"_ _4\"></span> correnti </div></td><td class=\"c x1ea ye57 wb3 h8a\"><div class=\"t m0 xc hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">102 </div></td><td class=\"c x1ed ye57 wb4 h8a\"><div class=\"t m0 x51 hc y6e2 ff1 fs6 fc0 sc0 ls35 ws0\">97<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye58 wb2 h8a\"><div class=\"t m0 x6a hc y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1ea ye58 wb3 h8a\"><div class=\"t m0 x7d h30 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">102 </div></td><td class=\"c x1ed ye58 wb4 h8a\"><div class=\"t m0 x51 h30 y6e2 ff2 fs6 fc0 sc0 ls1e ws0\">97<span class=\"ls1\"> </span></div></td></tr></table>Le <span class=\"_ _b\"></span>Attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>correnti <span class=\"_ _11\"> </span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>comprend<span class=\"_ _4\"></span>o <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>brev<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>termine <span class=\"_ _b\"></span>dei <span class=\"_ _11\"></span>crediti <span class=\"_ _5\"></span>finanziari <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erso <span class=\"_ _b\"></span>locatari<span class=\"_ _2a\"> </span>relativi al co<span class=\"_ _4\"></span>ntratto di <span class=\"_ _4\"></span>subaffitto <span class=\"_ _4\"></span><span class=\"ff6\">del secondo<span class=\"_ _4\"></span> piano del<span class=\"_ _4\"></span>l\u2019immobile sito <span class=\"_ _4\"></span>in Via <span class=\"_ _4\"></span>Quaranta, <span class=\"_ _4\"></span>40 Milano<span class=\"_ _4\"></span></span>, <span class=\"_ _4\"></span>rilevato in <span class=\"_ _4\"></span>bilancio seco<span class=\"_ _4\"></span>ndo le<span class=\"_ _2a\"> </span>previsioni dell\u2019IFRS 16.<span class=\"_ _2a\"> </span>20<span class=\"ls1\">. Altri crediti e attivit\u00e0 <span class=\"_ _4\"></span>correnti</span><table class=\"s w1c5 h118\" id=\"_71e67274-b58b-40ae-a735-aa87e906bd30\"><tr><td class=\"c x1b9 ye59 wb5 ha0\"><div class=\"t m0 x6a h2 y7a ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1\"> </span></div></td><td class=\"c x1ee ye59 w79 ha0\"><div class=\"t m0 x76 h2 y7a ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1\"> </span></div></td><td class=\"c x1ef ye59 wb6 ha0\"><div class=\"t m0 x5c h10 y492 ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye5a wb5 h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Altri crediti e attivit\u00e0 correnti </div></td><td class=\"c x1ee ye5a w79 h82\"><div class=\"t m0 x6f h2 y450 ff1 fs0 fc0 sc0 ls12 ws0\">1.<span class=\"ls1\">514</span><span class=\"ls1\"> </span></div></td><td class=\"c x1ef ye5a wb6 h82\"><div class=\"t m0 x8e h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">432 </div></td></tr><tr><td></td><td class=\"c x1ee ye5b w79 h7a\"><div class=\"t m0 x5b h10 y82f ff2 fs0 fc0 sc0 ls10 ws0\">1.<span class=\"ls1\">514</span><span class=\"ls1\"> </span></div><div class=\"t m0 x4e h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\"> </div></td><td class=\"c x1ef ye5b wb6 h7a\"><div class=\"t m0 x7a h10 y82f ff2 fs0 fc0 sc0 ls1 ws0\">432 </div></td></tr><tr><td class=\"c x1b9 ye5b wb5 h7a\"><div class=\"t m0 x6a h2 y41e ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td></td><td></td></tr></table>La<span class=\"ls1\"> composizione delle Altre attivit\u00e0 correnti \u00e8 <span class=\"ls12\">la</span> seguente:</span><table class=\"s w1c6 h119\" id=\"_19d645ae-2c7e-4402-af85-9be3678e9fba\"><tr><td class=\"c x1b9 ye5c wb7 h12\"><div class=\"t m0 x6a h2 y44b ff12 fs0 fca sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f0 ye5c wb8 h12\"><div class=\"t m0 x6d h2 y44b ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1c5 ye5c w75 h12\"><div class=\"t m0 x97 h10 y44b ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye5d wb7 h8a\"><div class=\"t m0 x6a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Crediti Tributari<span class=\"_ _1\"></span> </div></td><td class=\"c x1f0 ye5d wb8 h8a\"><div class=\"t m0 xd3 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">359 </div></td><td class=\"c x1c5 ye5d w75 h8a\"><div class=\"t m0 xd hc y6e2 ff1 fs6 fc0 sc0 ls1d ws0\">49<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye5e wb7 h8a\"><div class=\"t m0 x6a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Crediti verso al<span class=\"_ _1\"></span>tri </div></td><td class=\"c x1f0 ye5e wb8 h8a\"><div class=\"t m0 xd3 hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">593<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 ye5e w75 h8a\"><div class=\"t m0 x7a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">235 </div></td></tr><tr><td class=\"c x1b9 ye5f wb7 h8a\"><div class=\"t m0 x6a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Ratei e risconti <span class=\"_ _1\"></span>attivi </div></td><td class=\"c x1f0 ye5f wb8 h8a\"><div class=\"t m0 xd3 hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">562<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 ye5f w75 h8a\"><div class=\"t m0 x8e hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">148 </div></td></tr><tr><td class=\"c x1b9 ye60 wb7 h82\"><div class=\"t m0 x6a h2 y450 ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f0 ye60 wb8 h82\"><div class=\"t m0 x77 h30 y2d2 ff12 fs6 fc0 sc0 ls30 ws0\">1.<span class=\"ls1\">514</span><span class=\"ls1\"><span class=\"ff2\"> </span></span></div></td><td class=\"c x1c5 ye60 w75 h82\"><div class=\"t m0 x72 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">432 </div></td></tr></table>I <span class=\"ls1\">Crediti Tributari ricompr<span class=\"_ _1\"></span>endono per lo pi\u00f9 il <span class=\"ff6\">saldo <span class=\"_ _f\"></span>de<span class=\"_ _4\"></span>ll\u2019eccedenza di IVA detr<span class=\"_ _1\"></span>aibile al 3<span class=\"ff1\">1 dicembre 2024 <span class=\"_ _1\"></span>sia della controllante sia<span class=\"_ _2a\"> </span></span></span></span>delle societ\u00e0 controllate.<span class=\"_ _2a\"> </span>I <span class=\"_ _b\"></span><span class=\"ls1\">C<span class=\"_ _4\"></span>rediti <span class=\"_ _b\"></span>verso <span class=\"_ _11\"></span>altri <span class=\"_ _b\"></span>sono <span class=\"_ _11\"></span>relativi <span class=\"_ _b\"></span>ad <span class=\"_ _11\"> </span>acconti <span class=\"_ _b\"></span>a <span class=\"_ _11\"></span>fornitori, <span class=\"_ _b\"></span>credit<span class=\"_ _4\"></span>i <span class=\"_ _b\"></span>dovuti <span class=\"_ _11\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>r<span class=\"_ _4\"></span>ateizzazione <span class=\"_ _b\"></span>del <span class=\"_ _11\"></span>corrispettivo <span class=\"_ _b\"></span>concessa <span class=\"_ _11\"> </span>ad <span class=\"_ _11\"></span>un<span class=\"_ _2a\"> </span></span>acquirente, a crediti nei confronti del personale e ad altri crediti di varia natura. I Risconti attivi riguardano <span class=\"_ _4\"></span>per Euro <span class=\"_ _4\"></span>501 migliaia <span class=\"ff6\">i<span class=\"_ _4\"></span>l risconto <span class=\"_ _4\"></span>dei canoni di loc<span class=\"_ _4\"></span>azione dell\u2019HUB <span class=\"_ _4\"></span>di Roma la cui <span class=\"_ _4\"></span>fatturazione <span class=\"_ _4\"></span></span>\u00e8 di <span class=\"_ _4\"></span>tipo<span class=\"_ _2a\"> </span>trimestrale anticipato, mentre la restante parte fa riferimento a contratti per servizi, a<span class=\"_ _4\"></span> premi assicurativi e altre componenti d<span class=\"_ _4\"></span>i<span class=\"_ _2a\"> </span>costo la cui competenza \u00e8 successiva alla data di chiusura del presente bilancio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "21<span class=\"ls1\">.   Disponibilit\u00e0 liquide e m<span class=\"_ _4\"></span>ezzi equivalenti</span><table class=\"s w1c7 h11a\" id=\"_9fba3a99-5540-49c6-849f-8aafe53c8a41\"><tr><td class=\"c x1b9 ye61 wb9 h12\"><div class=\"t m0 x6a h2 y44b ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1\"> </span></div></td><td class=\"c x1f1 ye61 wba h12\"><div class=\"t m0 x97 h2 y480 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 ye61 w75 h12\"><div class=\"t m0 x97 h10 y72a ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye62 wb9 h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Cassa </div></td><td class=\"c x1f1 ye62 wba h82\"><div class=\"t m0 x51 h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">0<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 ye62 w75 h82\"><div class=\"t m0 x51 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x1b9 ye63 wb9 ha2\"><div class=\"t m0 x6a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Depositi a vista </div></td><td class=\"c x1f1 ye63 wba ha2\"><div class=\"t m0 x2 h2 y3c ff6 fs0 fc0 sc0 ls1 ws0\">1.667<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 ye63 w75 ha2\"><div class=\"t m0 xe8 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">4.911 </div></td></tr><tr><td class=\"c x1b9 ye64 wb9 h82\"><div class=\"t m0 x6a h2 y450 ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f1 ye64 wba h82\"><div class=\"t m0 x2 h10 y450 ff12 fs0 fc0 sc0 ls1 ws0\">1.667<span class=\"ff2\"> </span></div></td><td class=\"c x1c5 ye64 w75 h82\"><div class=\"t m0 x2 h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\">4.911 </div></td></tr></table>Le Disponibilit\u00e0 liquide si riferiscono prevalentemente ai saldi attivi dei conti correnti bancari alla data di chiusura del periodo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "22<span class=\"ls1\">. Patrimonio netto</span><table class=\"s w1c8 h11b\" id=\"_fdf98f04-0500-4d16-8663-87fa616c6722\"><tr><td></td><td class=\"c x1e5 ye65 wbc ha3\"><div class=\"t m0 x66 h10 y83e ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x191 ye65 w38 ha3\"><div class=\"t m0 x31 h10 y83e ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye65 wbb h4d\"><div class=\"t m0 x8 h10 y2dc ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x11c ye66 wbb h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Capitale sociale </div></td><td class=\"c x1e5 ye66 wbc h3c\"><div class=\"t m0 x58 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">            42.337  </div></td><td class=\"c x191 ye66 w38 h3c\"><div class=\"t m0 x58 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">             1<span class=\"ls48\">5.<span class=\"ls5\">367</span></span> <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x11c ye67 wbb h3c\"><div class=\"t m0 x8 h36 y2d2 ffb fs6 fc0 sc0 ls1 ws0\">Altre riserve </div></td><td class=\"c x1e5 ye67 wbc h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               4.472  </div></td><td class=\"c x191 ye67 w38 h3c\"><div class=\"t m0 x66 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">            21<span class=\"_ _1\"></span>.146  </div></td></tr><tr><td class=\"c x11c ye68 wbb h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Risultati <span class=\"_ _1\"></span>portati a nuovo </div></td><td class=\"c x1e5 ye68 wbc h3c\"><div class=\"t m0 x9f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>(4.593) </div></td><td class=\"c x191 ye68 w38 h3c\"><div class=\"t m0 x9f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>   (647) </div></td></tr><tr><td class=\"c x11c ye69 wbb h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Risultato nett<span class=\"_ _1\"></span>o di periodo </div></td><td class=\"c x1e5 ye69 wbc h3c\"><div class=\"t m0 x58 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"ls34\"></span><span class=\"ls34\">7.</span>610  </div></td><td class=\"c x191 ye69 w38 h3c\"><div class=\"t m0 x64 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>(2.171) </div></td></tr><tr><td class=\"c x11c ye6a wbb h3d\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">PATRIMONIO NETT<span class=\"_ _f\"></span>O DEL GRUPPO </div></td><td class=\"c x1e5 ye6a wbc h3d\"><div class=\"t m0 xa4 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">            4<span class=\"ls1e\">9.</span>826 <span class=\"_ _f\"></span> </div></td><td class=\"c x191 ye6a w38 h3d\"><div class=\"t m0 x32 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">            33<span class=\"_ _1\"></span>.695  </div></td></tr><tr><td class=\"c x11c ye6b wbb h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Capitale e Riserve <span class=\"_ _f\"></span>di Terzi </div></td><td class=\"c x1e5 ye6b wbc h3c\"><div class=\"t m0 x58 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>    (<span class=\"ls2e\">19</span>) </div></td><td class=\"c x191 ye6b w38 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>      116  </div></td></tr><tr><td class=\"c x11c ye6c wbb h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Risultato di t<span class=\"_ _1\"></span>erzi </div></td><td class=\"c x1e5 ye6c wbc h3c\"><div class=\"t m0 x6b hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>   <span class=\"ls34\">73</span> </div></td><td class=\"c x191 ye6c w38 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>  (388) </div></td></tr><tr><td class=\"c x11c ye6d wbb h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE PATRIMO<span class=\"_ _1\"></span>NIO NETTO </div></td><td class=\"c x1e5 ye6d wbc h3c\"><div class=\"t m0 x9f h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">             <span class=\"_ _1\"></span>49.879  </div></td><td class=\"c x191 ye6d w38 h3c\"><div class=\"t m0 x58 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">           33.423  </div></td></tr></table>Di <span class=\"_ _4\"></span>seguito <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>dettaglia <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>lassificazione <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>riserve. <span class=\"_ _5\"></span>Si <span class=\"_ _4\"></span>rinvia <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>prospetto <span class=\"_ _4\"></span>dei <span class=\"_ _5\"></span>movimenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto <span class=\"_ _5\"></span>per un <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>tagli<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span>delle variazioni intervenute nel corso del periodo. 22<span class=\"ls1\">.1.   Capitale sociale</span><table class=\"s w1c9 h11c\" id=\"_50fb7f7a-535b-434d-a4d4-4b21cfd280bc\"><tr><td class=\"c x1b9 ye6e wbd h5a\"><div class=\"t m0 x6a h2 y44b ff12 fs0 fca sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 ye6e w78 h5a\"><div class=\"t m0 x76 h2 y44b ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 ye6e wbe h5a\"><div class=\"t m0 x15 h10 y849 ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye6f wbd h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Capitale sociale </div></td><td class=\"c x1f2 ye6f w78 h82\"><div class=\"t m0 x70 h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">42.337<span class=\"ff1\"> </span></div></td><td class=\"c x1f3 ye6f wbe h82\"><div class=\"t m0 x7 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">15.367 </div></td></tr><tr><td class=\"c x1b9 ye70 wbd h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 ye70 w78 h81\"><div class=\"t m0 x6d h10 y3c ff12 fs0 fc0 sc0 ls1 ws0\">42.337<span class=\"ff2\"> </span></div></td><td class=\"c x1f3 ye70 wbe h81\"><div class=\"t m0 xf h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">15.367 </div></td></tr></table>L\u2019incremento del <span class=\"_ _4\"></span>capitale <span class=\"_ _4\"></span>socia<span class=\"_ _4\"></span>le \u00e8 <span class=\"_ _4\"></span>conseguenza <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>perfezionament<span class=\"_ _1\"></span>o del<span class=\"_ _4\"></span>la f<span class=\"_ _4\"></span>usione <span class=\"_ _4\"></span>tra L<span class=\"_ _4\"></span>Venture Group <span class=\"_ _4\"></span>S.p.A. <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Digital <span class=\"_ _4\"></span>Magic<span class=\"_ _4\"></span>s<span class=\"_ _2a\"> </span>S.p.A. avente efficacia a decorrere dal 1 ap<span class=\"_ _f\"></span>ri<span class=\"_ _4\"></span>le 2024. Si precisa che per via delle disposizioni i<span class=\"_ _1\"></span>n materia di Reverse Acquisition <span class=\"ls1f\">\u00e8<span class=\"_ _2a\"> </span></span>stato espresso in maniera retroattiva il capitale legale dell'acquirente giuridica (LVG).<span class=\"_ _2a\"> </span>Di seguito la composizione del capitale sociale al 31 dicembre 2024: <table class=\"s w1ca h11d\" id=\"_133031b9-12b0-4de9-a50c-349969935a70\"><tr><td></td><td></td><td class=\"c x1f4 ye71 wbf ha4\"><div class=\"t m0 x3a h30 y4b ff2 fs6 fc5 sc0 ls1 ws0\">CAPITALE SOCIALE <span class=\"_ _1\"></span>ATTUALE </div></td><td></td></tr><tr><td></td><td class=\"c x1f4 ye72 wc0 h98\"><div class=\"t m0 x52 h30 y853 ff2 fs6 fc5 sc0 ls3d ws0\">EURO<span class=\"ls1\"> </span></div></td><td class=\"c x1f5 ye72 wc1 h98\"><div class=\"t m0 x5c h30 y853 ff2 fs6 fc5 sc0 ls1 ws0\">N. AZIONI </div></td><td class=\"c x190 ye72 wc2 h98\"><div class=\"t m0 x64 h30 y853 ff2 fs6 fc5 sc0 ls1 ws0\">VALORE NOMINALE <span class=\"_ _f\"></span>UNITARIO </div></td></tr><tr><td class=\"c x11c ye73 wa1 h13\"><div class=\"t m0 x8 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Totale </div></td><td class=\"c x1f4 ye73 wc0 h13\"><div class=\"t m0 x41 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">42.336.808 </div></td><td class=\"c x1f5 ye73 wc1 h13\"><div class=\"t m0 x76 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">160.706.075<span class=\"_ _1\"></span> </div></td><td class=\"c x190 ye73 wc2 h13\"><div class=\"t m0 x41 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ye74 wa1 h14\"><div class=\"t m0 x8 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">Azioni ordinarie </div></td><td class=\"c x1f4 ye74 wc0 h14\"><div class=\"t m0 x41 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">42.336.808 </div></td><td class=\"c x1f5 ye74 wc1 h14\"><div class=\"t m0 x76 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">160.706.075<span class=\"_ _1\"></span> </div></td><td class=\"c x190 ye74 wc2 h14\"><div class=\"t m0 x41 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ye75 wa1 h13\"><div class=\"t m0 x8 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">di cui con vot<span class=\"_ _1\"></span>o maggiorat<span class=\"_ _1\"></span>o </div></td><td class=\"c x1f4 ye75 wc0 h13\"><div class=\"t m0 x1a hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">1.188.630 </div></td><td class=\"c x1f5 ye75 wc1 h13\"><div class=\"t m0 x8c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">4.511.913 </div></td><td class=\"c x190 ye75 wc2 h13\"><div class=\"t m0 x41 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ye76 wa1 h13\"><div class=\"t m0 x8 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">di cui senza voto m<span class=\"_ _1\"></span>aggiorato </div></td><td class=\"c x1f4 ye76 wc0 h13\"><div class=\"t m0 x89 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">41.148.178 </div></td><td class=\"c x1f5 ye76 wc1 h13\"><div class=\"t m0 x6c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">156.194.162 </div></td><td class=\"c x190 ye76 wc2 h13\"><div class=\"t m0 x41 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr></table>22<span class=\"ls1\">.2.   Riserve di Pat<span class=\"_ _4\"></span>rimonio Netto</span><table class=\"s w1cb h11e\" id=\"_aed6ab99-7d6f-45ad-8c7d-614fa5c8672c\"><tr><td class=\"c x11c ye77 wc4 h4d\"><div class=\"t m0 x8 h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">EURO '000 </div></td><td class=\"c x12c ye77 wc5 h4d\"><div class=\"t m0 x94 h10 y2dc ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x189 ye77 w6a h4d\"><div class=\"t m0 x4f h10 y2dc ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye78 wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Riserva da Soprapprezzo Azioni </div></td><td class=\"c x12c ye78 wc5 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>      5.831  </div></td><td class=\"c x189 ye78 w6a h3c\"><div class=\"t m0 x66 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>   5.810  </div></td></tr><tr><td class=\"c x11c ye79 wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Riserva Legale </div></td><td class=\"c x12c ye79 wc5 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>          132  </div></td><td class=\"c x189 ye79 w6a h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>     1.483  </div></td></tr><tr><td class=\"c x11c ye7a wc4 h3d\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Riserva da Cash Flow Hedge </div></td><td class=\"c x12c ye7a wc5 h3d\"><div class=\"t m0 x9f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>            <span class=\"ls1d\">44</span>  </div></td><td class=\"c x189 ye7a w6a h3d\"><div class=\"t m0 x16 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\"> -  </div></td></tr><tr><td class=\"c x11c ye7b wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Riserva Fair Value to OCI </div></td><td class=\"c x12c ye7b wc5 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>   (7.536) </div></td><td class=\"c x189 ye7b w6a h3c\"><div class=\"t m0 x4d hc y2d2 ff1 fs6 fc0 sc0 ls58 ws0\">(3<span class=\"ls1\">.268</span><span class=\"ls1\"><span class=\"_ _1\"></span>)</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye7c wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Altre Riserve </div></td><td class=\"c x12c ye7c wc5 h3c\"><div class=\"t m0 x32 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>     6.0<span class=\"ls7\">01</span>  </div></td><td class=\"c x189 ye7c w6a h3c\"><div class=\"t m0 x6d hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">17.120  </div></td></tr><tr><td class=\"c x11c ye7d wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Risultati portati a nuovo </div></td><td class=\"c x12c ye7d wc5 h3c\"><div class=\"t m0 x9d hc y2d2 ff6 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>    (4.5<span class=\"ls35\">93</span>)<span class=\"ff1\"> </span></div></td><td class=\"c x189 ye7d w6a h3c\"><div class=\"t m0 x9f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>       (647) </div></td></tr><tr><td class=\"c x11c ye7e wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Risultato <span class=\"ff6\">dell\u2019esercizio</span> </div></td><td class=\"c x12c ye7e wc5 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>      <span class=\"ls34\"></span><span class=\"ls34\">7.</span>610  </div></td><td class=\"c x189 ye7e w6a h3c\"><div class=\"t m0 x64 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>  (2.171) </div></td></tr><tr><td class=\"c x11c ye7f wc4 h3c\"><div class=\"t m0 x8 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">RISERVE DEL GRUPPO </div></td><td class=\"c x12c ye7f wc5 h3c\"><div class=\"t m0 x6d h10 y27e ff2 fs0 fc0 sc0 ls27 ws0\">7.<span class=\"ls1\">489</span><span class=\"ls1\"> </span></div></td><td class=\"c x189 ye7f w6a h3c\"><div class=\"t m0 x5c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">18.328 </div></td></tr><tr><td class=\"c x11c ye80 wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Capitale e riserve dei Terzi </div></td><td class=\"c x12c ye80 wc5 h3c\"><div class=\"t m0 x58 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>         (<span class=\"ls2e\">19</span>) </div></td><td class=\"c x189 ye80 w6a h3c\"><div class=\"t m0 x9f hc y2d2 ff6 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>           116 <span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x11c ye81 wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Risultato dei terzi </div></td><td class=\"c x12c ye81 wc5 h3c\"><div class=\"t m0 x6b hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>        <span class=\"ls34\">73</span> </div></td><td class=\"c x189 ye81 w6a h3c\"><div class=\"t m0 x9f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>       (388) </div></td></tr><tr><td class=\"c x11c ye82 wc4 h3c\"><div class=\"t m0 x8 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE DELLE RISERVE </div></td><td class=\"c x12c ye82 wc5 h3c\"><div class=\"t m0 x6d h10 y27e ff2 fs0 fc0 sc0 ls27 ws0\">7.5<span class=\"ls4d\">43</span><span class=\"ls4d\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x189 ye82 w6a h3c\"><div class=\"t m0 x5c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">18.056 </div></td></tr></table>Le <span class=\"_ _f\"></span>altre <span class=\"_ _1\"></span>riserve <span class=\"_ _f\"></span><span class=\"ff6\">subiscono <span class=\"_ _1\"></span>importanti <span class=\"_ _1\"></span>variazioni <span class=\"_ _f\"></span>rispetto a<span class=\"_ _1\"></span>l <span class=\"_ _f\"></span>periodo preceden<span class=\"_ _1\"></span>te <span class=\"_ _f\"></span>in <span class=\"_ _1\"></span>ragione <span class=\"_ _f\"></span>dell\u2019ap<span class=\"_ _4\"></span>plicazione <span class=\"_ _f\"></span>del <span class=\"ff1\">meccanismo <span class=\"_ _f\"></span>della<span class=\"_ _2a\"> </span></span></span>Reverse Acquisition. Seppure sia stat<span class=\"_ _1\"></span>a qualificata Digital Magics S.p.A. <span class=\"ff6\">quale acquirente contabile/sostanz<span class=\"_ _1\"></span>iale dell\u2019operazione<span class=\"_ _2a\"> </span></span>vi \u00e8 la necessit\u00e0 di esprimere il capitale sociale<span class=\"ff6\">, la Riserva Legale e la Riserva da Soprapprezzo dell\u2019acquirente giuridico.<span class=\"_ _2a\"> </span></span>Per questi motivi sono state apportate le opportune riclassificazioni.<span class=\"_ _2a\"> </span>22.<span class=\"ls1\">3.   Riconciliazione del <span class=\"ff12\">Ri<span class=\"_ _4\"></span>sultato dell\u2019eserciz<span class=\"_ _4\"></span>io e del Patrimonio N<span class=\"_ _4\"></span>etto </span></span><table class=\"s w1cd h120\" id=\"_baa59793-7e1e-413b-ab89-471dc7851782\"><tr><td class=\"c x11c ye86 wc6 h56\"><div class=\"t m0 x8 h30 y72 ff12 fs6 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x1f7 ye87 w1ce he2\"><div class=\"t m0 x116 h10 ybce ff2 fs0 fc5 sc0 ls1 ws0\">Risultato<span class=\"_ _2a\"> </span></div></td><td class=\"c x1f8 ye86 w98 h56\"><div class=\"t m0 xa0 h10 y27a ff2 fs0 fc5 sc0 ls1 ws0\">Patrimonio Netto </div></td></tr><tr><td></td><td class=\"c x1f9 ye88 w1cf he2\"><div class=\"t m0 x116 h10 ybce ff12 fs0 fc5 sc0 ls1 ws0\">dell\u2019esercizio<span class=\"_ _2a\"> </span></div></td><td></td></tr><tr><td class=\"c x11c ye89 wc6 h33\"><div class=\"t m0 x8 h42 y34a ff15 fs5 fc0 sc0 ls1 ws0\">ZEST S.P.A. - CAP<span class=\"_ _4\"></span>OGRUPPO <span class=\"_ _4\"></span> </div></td><td class=\"c x1fa ye89 wc7 h33\"><div class=\"t m0 x8 h42 y34a ff15 fs5 fc0 sc0 ls2a ws0\">                   <span class=\"ls2b\">2.593 </span><span class=\"ls2b\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x1f8 ye89 w98 h33\"><div class=\"t m0 x8 h42 y34a ff15 fs5 fc0 sc0 ls2a ws0\">                   <span class=\"ls2b\">51.043 </span><span class=\"ls2b\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c ye8a wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Contributo delle Contro<span class=\"_ _4\"></span>llate </div></td><td class=\"c x1fa ye8a wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                  <span class=\"ls1\">(1.20<span class=\"_ _1\"></span>7)</span><span class=\"ls1\"> </span></div></td><td class=\"c x1f8 ye8a w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                    <span class=\"ls1\">(2.96<span class=\"_ _1\"></span>5)</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye8b wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Ripristino delle svalu<span class=\"_ _4\"></span>tazioni di partecipazion<span class=\"_ _4\"></span>i </div></td><td class=\"c x1fa ye8b wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"ls2b\">756 </span><span class=\"ls2b\"><span class=\"_ _f\"></span><span class=\"ls1\"> </span></span></div></td><td class=\"c x1f8 ye8b w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>        <span class=\"ls1\">- </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye8c wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Ripristino delle svalu<span class=\"_ _4\"></span>tazioni dei crediti<span class=\"_ _4\"></span> </div></td><td class=\"c x1fa ye8c wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"ls2b\">939 </span><span class=\"ls2b\"><span class=\"_ _f\"></span><span class=\"ls1\"> </span></span></div></td><td class=\"c x1f8 ye8c w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>   <span class=\"ls2b\">876 </span><span class=\"ls2b\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c ye8d wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Diversa differenza da <span class=\"_ _4\"></span>concambio<span class=\"_ _4\"></span> </div></td><td class=\"c x1fa ye8d wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                   <span class=\"ls1\">1.387 </span><span class=\"ls1\"> </span></div></td><td class=\"c x1f8 ye8d w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>   <span class=\"ls2c\">(64)</span><span class=\"ls2c\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c ye8e wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Rettifica Conto economico p<span class=\"_ _4\"></span>er Reverse Acquisition<span class=\"_ _4\"></span> </div></td><td class=\"c x1fa ye8e wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                  <span class=\"ls1\">(2.06<span class=\"_ _1\"></span>5)</span><span class=\"ls1\"> </span></div></td><td class=\"c x1f8 ye8e w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>        <span class=\"ls1\">- </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye8f wc6 h34\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Valutazione Portafoglio Magic<span class=\"_ _4\"></span> Mind a Fair <span class=\"_ _4\"></span>Valu<span class=\"_ _4\"></span>e </div></td><td class=\"c x1fa ye8f wc7 h34\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                   <span class=\"ls1\">1.050 </span><span class=\"ls1\"> </span></div></td><td class=\"c x1f8 ye8f w98 h34\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                     <span class=\"ls1\">1.050 </span><span class=\"ls1\"><span class=\"_ _f\"></span> </span></div></td></tr><tr><td class=\"c x11c ye90 wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Applicazione OCI Option<span class=\"_ _4\"></span> </div></td><td class=\"c x1fa ye90 wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                   <span class=\"ls1\">4.269 </span><span class=\"ls1\"> </span></div></td><td class=\"c x1f8 ye90 w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>        <span class=\"ls1\">- </span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye91 wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Attualizzazione TFR dell<span class=\"_ _4\"></span>e societ\u00e0 contro<span class=\"_ _4\"></span>llate<span class=\"_ _4\"></span> </div></td><td class=\"c x1fa ye91 wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>     <span class=\"ls2b\">7 </span><span class=\"ls2b\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x1f8 ye91 w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>      <span class=\"ls2c\">(7)</span><span class=\"ls2c\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c ye92 wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Valutazione Partecipazion<span class=\"_ _4\"></span>i in Collegat<span class=\"_ _4\"></span>e con il metodo del P<span class=\"_ _4\"></span>N </div></td><td class=\"c x1fa ye92 wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span> <span class=\"ls2c\">(18)</span><span class=\"ls2c\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x1f8 ye92 w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>   <span class=\"ls2c\">(51)</span><span class=\"ls2c\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c ye93 wc6 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls1 ws0\">Altre rettifiche </div></td><td class=\"c x1fa ye93 wc7 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span> <span class=\"ls2c\">(28)</span><span class=\"ls2c\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x1f8 ye93 w98 h33\"><div class=\"t m0 x8 h41 y34a ff7 fs5 fc0 sc0 ls2a ws0\">                      <span class=\"_ _f\"></span>      <span class=\"ls2c\">(2)</span><span class=\"ls2c\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c ye94 wc6 h33\"><div class=\"t m0 x8 h42 y34a ff15 fs5 fc0 sc0 ls1 ws0\">GRUPPO ZEST  </div></td><td class=\"c x1fa ye94 wc7 h33\"><div class=\"t m0 x8 h42 y34a ff15 fs5 fc0 sc0 ls2a ws0\">                   <span class=\"ls2b\">7.683 </span><span class=\"ls2b\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x1f8 ye94 w98 h33\"><div class=\"t m0 x8 h42 y34a ff15 fs5 fc0 sc0 ls2a ws0\">                   <span class=\"ls2b\">49.879 </span><span class=\"ls2b\"><span class=\"ls1\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "22<span class=\"ls1\">.1.   Capitale sociale</span><table class=\"s w1c9 h11c\" id=\"_50fb7f7a-535b-434d-a4d4-4b21cfd280bc\"><tr><td class=\"c x1b9 ye6e wbd h5a\"><div class=\"t m0 x6a h2 y44b ff12 fs0 fca sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 ye6e w78 h5a\"><div class=\"t m0 x76 h2 y44b ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 ye6e wbe h5a\"><div class=\"t m0 x15 h10 y849 ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye6f wbd h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Capitale sociale </div></td><td class=\"c x1f2 ye6f w78 h82\"><div class=\"t m0 x70 h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">42.337<span class=\"ff1\"> </span></div></td><td class=\"c x1f3 ye6f wbe h82\"><div class=\"t m0 x7 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">15.367 </div></td></tr><tr><td class=\"c x1b9 ye70 wbd h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 ye70 w78 h81\"><div class=\"t m0 x6d h10 y3c ff12 fs0 fc0 sc0 ls1 ws0\">42.337<span class=\"ff2\"> </span></div></td><td class=\"c x1f3 ye70 wbe h81\"><div class=\"t m0 xf h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">15.367 </div></td></tr></table>L\u2019incremento del <span class=\"_ _4\"></span>capitale <span class=\"_ _4\"></span>socia<span class=\"_ _4\"></span>le \u00e8 <span class=\"_ _4\"></span>conseguenza <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>perfezionament<span class=\"_ _1\"></span>o del<span class=\"_ _4\"></span>la f<span class=\"_ _4\"></span>usione <span class=\"_ _4\"></span>tra L<span class=\"_ _4\"></span>Venture Group <span class=\"_ _4\"></span>S.p.A. <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Digital <span class=\"_ _4\"></span>Magic<span class=\"_ _4\"></span>s<span class=\"_ _2a\"> </span>S.p.A. avente efficacia a decorrere dal 1 ap<span class=\"_ _f\"></span>ri<span class=\"_ _4\"></span>le 2024. Si precisa che per via delle disposizioni i<span class=\"_ _1\"></span>n materia di Reverse Acquisition <span class=\"ls1f\">\u00e8<span class=\"_ _2a\"> </span></span>stato espresso in maniera retroattiva il capitale legale dell'acquirente giuridica (LVG).<span class=\"_ _2a\"> </span>Di seguito la composizione del capitale sociale al 31 dicembre 2024: <table class=\"s w1ca h11d\" id=\"_133031b9-12b0-4de9-a50c-349969935a70\"><tr><td></td><td></td><td class=\"c x1f4 ye71 wbf ha4\"><div class=\"t m0 x3a h30 y4b ff2 fs6 fc5 sc0 ls1 ws0\">CAPITALE SOCIALE <span class=\"_ _1\"></span>ATTUALE </div></td><td></td></tr><tr><td></td><td class=\"c x1f4 ye72 wc0 h98\"><div class=\"t m0 x52 h30 y853 ff2 fs6 fc5 sc0 ls3d ws0\">EURO<span class=\"ls1\"> </span></div></td><td class=\"c x1f5 ye72 wc1 h98\"><div class=\"t m0 x5c h30 y853 ff2 fs6 fc5 sc0 ls1 ws0\">N. AZIONI </div></td><td class=\"c x190 ye72 wc2 h98\"><div class=\"t m0 x64 h30 y853 ff2 fs6 fc5 sc0 ls1 ws0\">VALORE NOMINALE <span class=\"_ _f\"></span>UNITARIO </div></td></tr><tr><td class=\"c x11c ye73 wa1 h13\"><div class=\"t m0 x8 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">Totale </div></td><td class=\"c x1f4 ye73 wc0 h13\"><div class=\"t m0 x41 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">42.336.808 </div></td><td class=\"c x1f5 ye73 wc1 h13\"><div class=\"t m0 x76 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">160.706.075<span class=\"_ _1\"></span> </div></td><td class=\"c x190 ye73 wc2 h13\"><div class=\"t m0 x41 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ye74 wa1 h14\"><div class=\"t m0 x8 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">Azioni ordinarie </div></td><td class=\"c x1f4 ye74 wc0 h14\"><div class=\"t m0 x41 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">42.336.808 </div></td><td class=\"c x1f5 ye74 wc1 h14\"><div class=\"t m0 x76 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">160.706.075<span class=\"_ _1\"></span> </div></td><td class=\"c x190 ye74 wc2 h14\"><div class=\"t m0 x41 hc y75 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ye75 wa1 h13\"><div class=\"t m0 x8 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">di cui con vot<span class=\"_ _1\"></span>o maggiorat<span class=\"_ _1\"></span>o </div></td><td class=\"c x1f4 ye75 wc0 h13\"><div class=\"t m0 x1a hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">1.188.630 </div></td><td class=\"c x1f5 ye75 wc1 h13\"><div class=\"t m0 x8c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">4.511.913 </div></td><td class=\"c x190 ye75 wc2 h13\"><div class=\"t m0 x41 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x11c ye76 wa1 h13\"><div class=\"t m0 x8 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">di cui senza voto m<span class=\"_ _1\"></span>aggiorato </div></td><td class=\"c x1f4 ye76 wc0 h13\"><div class=\"t m0 x89 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">41.148.178 </div></td><td class=\"c x1f5 ye76 wc1 h13\"><div class=\"t m0 x6c hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">156.194.162 </div></td><td class=\"c x190 ye76 wc2 h13\"><div class=\"t m0 x41 hc y72 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "<div class=\"c w2 h0 gsc\"><div class=\"t m0 x2 h2 y858 ff1 fs0 fc0 sc0 ls1 ws0\"> </div><div class=\"t m0 x2 h2 y6da ff1 fs0 fc0 sc0 ls1 ws0\"> </div><div class=\"t m0 x2 hf y66e ff2 fs5 fc3 sc0 ls16 ws0\">22<span class=\"ls1\">.2.   Riserve di Pat<span class=\"_ _4\"></span>rimonio Netto</span><span class=\"ls1\"><span class=\"_ _4\"></span> </span></div></div><table class=\"s w1cb h11e\" id=\"_aed6ab99-7d6f-45ad-8c7d-614fa5c8672c\"><tr><td class=\"c x11c ye77 wc4 h4d\"><div class=\"t m0 x8 h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">EURO '000 </div></td><td class=\"c x12c ye77 wc5 h4d\"><div class=\"t m0 x94 h10 y2dc ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x189 ye77 w6a h4d\"><div class=\"t m0 x4f h10 y2dc ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye78 wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Riserva da Soprapprezzo Azioni </div></td><td class=\"c x12c ye78 wc5 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>      5.831  </div></td><td class=\"c x189 ye78 w6a h3c\"><div class=\"t m0 x66 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>   5.810  </div></td></tr><tr><td class=\"c x11c ye79 wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Riserva Legale </div></td><td class=\"c x12c ye79 wc5 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>          132  </div></td><td class=\"c x189 ye79 w6a h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>     1.483  </div></td></tr><tr><td class=\"c x11c ye7a wc4 h3d\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Riserva da Cash Flow Hedge </div></td><td class=\"c x12c ye7a wc5 h3d\"><div class=\"t m0 x9f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>            <span class=\"ls1d\">44</span>  </div></td><td class=\"c x189 ye7a w6a h3d\"><div class=\"t m0 x16 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\"> -  </div></td></tr><tr><td class=\"c x11c ye7b wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Riserva Fair Value to OCI </div></td><td class=\"c x12c ye7b wc5 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>   (7.536) </div></td><td class=\"c x189 ye7b w6a h3c\"><div class=\"t m0 x4d hc y2d2 ff1 fs6 fc0 sc0 ls58 ws0\">(3<span class=\"ls1\">.268</span><span class=\"ls1\"><span class=\"_ _1\"></span>)</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c ye7c wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Altre Riserve </div></td><td class=\"c x12c ye7c wc5 h3c\"><div class=\"t m0 x32 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>     6.0<span class=\"ls7\">01</span>  </div></td><td class=\"c x189 ye7c w6a h3c\"><div class=\"t m0 x6d hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">17.120  </div></td></tr><tr><td class=\"c x11c ye7d wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Risultati portati a nuovo </div></td><td class=\"c x12c ye7d wc5 h3c\"><div class=\"t m0 x9d hc y2d2 ff6 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>    (4.5<span class=\"ls35\">93</span>)<span class=\"ff1\"> </span></div></td><td class=\"c x189 ye7d w6a h3c\"><div class=\"t m0 x9f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>       (647) </div></td></tr><tr><td class=\"c x11c ye7e wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Risultato <span class=\"ff6\">dell\u2019esercizio</span> </div></td><td class=\"c x12c ye7e wc5 h3c\"><div class=\"t m0 xa4 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>      <span class=\"ls34\"></span><span class=\"ls34\">7.</span>610  </div></td><td class=\"c x189 ye7e w6a h3c\"><div class=\"t m0 x64 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>  (2.171) </div></td></tr><tr><td class=\"c x11c ye7f wc4 h3c\"><div class=\"t m0 x8 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">RISERVE DEL GRUPPO </div></td><td class=\"c x12c ye7f wc5 h3c\"><div class=\"t m0 x6d h10 y27e ff2 fs0 fc0 sc0 ls27 ws0\">7.<span class=\"ls1\">489</span><span class=\"ls1\"> </span></div></td><td class=\"c x189 ye7f w6a h3c\"><div class=\"t m0 x5c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">18.328 </div></td></tr><tr><td class=\"c x11c ye80 wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Capitale e riserve dei Terzi </div></td><td class=\"c x12c ye80 wc5 h3c\"><div class=\"t m0 x58 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>         (<span class=\"ls2e\">19</span>) </div></td><td class=\"c x189 ye80 w6a h3c\"><div class=\"t m0 x9f hc y2d2 ff6 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>           116 <span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x11c ye81 wc4 h3c\"><div class=\"t m0 x8 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">Risultato dei terzi </div></td><td class=\"c x12c ye81 wc5 h3c\"><div class=\"t m0 x6b hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>        <span class=\"ls34\">73</span> </div></td><td class=\"c x189 ye81 w6a h3c\"><div class=\"t m0 x9f hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>       (388) </div></td></tr><tr><td class=\"c x11c ye82 wc4 h3c\"><div class=\"t m0 x8 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE DELLE RISERVE </div></td><td class=\"c x12c ye82 wc5 h3c\"><div class=\"t m0 x6d h10 y27e ff2 fs0 fc0 sc0 ls27 ws0\">7.5<span class=\"ls4d\">43</span><span class=\"ls4d\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x189 ye82 w6a h3c\"><div class=\"t m0 x5c h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">18.056 </div></td></tr></table>Le <span class=\"_ _f\"></span>altre <span class=\"_ _1\"></span>riserve <span class=\"_ _f\"></span><span class=\"ff6\">subiscono <span class=\"_ _1\"></span>importanti <span class=\"_ _1\"></span>variazioni <span class=\"_ _f\"></span>rispetto a<span class=\"_ _1\"></span>l <span class=\"_ _f\"></span>periodo preceden<span class=\"_ _1\"></span>te <span class=\"_ _f\"></span>in <span class=\"_ _1\"></span>ragione <span class=\"_ _f\"></span>dell\u2019ap<span class=\"_ _4\"></span>plicazione <span class=\"_ _f\"></span>del <span class=\"ff1\">meccanismo <span class=\"_ _f\"></span>della<span class=\"_ _2a\"> </span></span></span>Reverse Acquisition. Seppure sia stat<span class=\"_ _1\"></span>a qualificata Digital Magics S.p.A. <span class=\"ff6\">quale acquirente contabile/sostanz<span class=\"_ _1\"></span>iale dell\u2019operazione<span class=\"_ _2a\"> </span></span><span class=\"ff6\">,<span class=\"_ _2a\"> </span></span>vi \u00e8 la necessit\u00e0 di esprimere il capitale sociale<span class=\"ff6\">, la Riserva Legale e la Riserva da Soprapprezzo dell\u2019acquirente giuridico.<span class=\"_ _2a\"> </span></span>Per questi motivi sono state apportate le opportune riclassificazioni.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "23. Debiti verso banc<span class=\"_ _4\"></span>he<span class=\"_ _2a\"> </span>Parte non corrente dell\u2019ind<span class=\"_ _4\"></span>ebitamento<table class=\"s w1cc h11f\" id=\"_582ec716-09d4-4261-aca3-5c45c4a58d63\"><tr><td class=\"c x1b9 ye83 w94 h12\"><div class=\"t m0 x6a h2 y44b ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1c4 ye83 wc8 h12\"><div class=\"t m0 x76 h2 y44b ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f6 ye83 wc9 h12\"><div class=\"t m0 x6b h2 y44b ff2 fs0 fca sc0 ls1 ws0\">   <span class=\"lsb\"></span><span class=\"lsb\">31</span>-DIC-23<span class=\"ff1 fc0\"> </span></div></td></tr><tr><td class=\"c x1b9 ye84 w94 ha6\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Debiti verso banche non correnti </div></td><td class=\"c x1c4 ye84 w78 ha6\"><div class=\"t m0 xe h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">3.596 </div></td><td class=\"c x1f6 ye84 wca ha6\"><div class=\"t m0 x61 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">3.541 </div></td></tr><tr><td class=\"c x1b9 ye85 w94 h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1c4 ye85 w78 h81\"><div class=\"t m0 xe h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">3.596 </div></td><td class=\"c x1f6 ye85 wca h81\"><div class=\"t m0 xe h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">3.541 </div></td></tr></table>Di <span class=\"_ _5\"></span>seguito <span class=\"_ _b\"></span>si <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>spongono <span class=\"_ _5\"></span>sin<span class=\"_ _4\"></span>teticamente <span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>principali <span class=\"_ _b\"></span>dati <span class=\"_ _5\"></span>relati<span class=\"_ _4\"></span>vi <span class=\"_ _b\"></span>ai <span class=\"_ _5\"></span>finanziamenti <span class=\"_ _5\"></span>ba<span class=\"_ _4\"></span>ncari <span class=\"_ _5\"></span>in <span class=\"_ _b\"></span>essere, <span class=\"_ _b\"></span>con <span class=\"_ _5\"></span>indic<span class=\"_ _4\"></span>azione <span class=\"_ _5\"></span>del <span class=\"_ _b\"></span>sal<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _2a\"> </span>suddiviso tra la quota a breve e quella a lungo termine, valutato al costo ammortizzato.<table class=\"s w1d0 h121\" id=\"_cf3199a4-5914-4e1e-8385-0744b2a17bbd\"><tr><td class=\"c x1fc ye95 wcb ha7\"><div class=\"t m0 x73 h30 y4a2 ff2 fs6 fc0 sc0 ls1 ws0\">ISTITUTO BANCARI<span class=\"_ _1\"></span>O </div></td><td></td><td class=\"c x1fd ye96 w1d1 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">DATA DI</div></td><td class=\"c x1fe ye96 w1d1 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">DATA DI</div></td><td class=\"c x1ff ye96 w1d2 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">QUOTA ENTRO</div></td><td class=\"c x200 ye96 w1d3 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">QUOTA OLTRE</div></td><td class=\"c x201 ye96 w1d4 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">SALDO AL 31-</div></td><td class=\"c x202 ye96 w1d5 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">GARANZIA</div></td></tr><tr><td></td><td class=\"c x203 ye95 wcc ha7\"><div class=\"t m0 x64 h30 y29e ff2 fs6 fc0 sc0 ls1 ws0\"> </div><div class=\"t m0 x8 h30 y876 ff2 fs6 fc0 sc0 ls1 ws0\">IMPORTO <span class=\"_ _f\"></span> </div></td><td class=\"c x204 ye97 w1d6 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">SOTTOSCRIZ.</div></td><td class=\"c x205 ye97 w1d7 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">ESTINZ.<span class=\"_ _2a\"> </span></div></td><td class=\"c x206 ye97 w1d8 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">12 MESI<span class=\"_ _2a\"> </span></div></td><td class=\"c x207 ye97 w1d8 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">12 MESI<span class=\"_ _2a\"> </span></div></td><td class=\"c x208 ye97 w1d9 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">DIC 2024</div></td><td class=\"c x19a ye97 w1da h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">MEDIOCREDITO<span class=\"_ _2a\"> </span></div></td></tr></table><table class=\"s w1dc h124\" id=\"_ef5a9765-e57e-401b-89d4-b3d6a6202b76\"><tr><td class=\"c x146 ye9e w1dd hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Banca</div></td><td class=\"c x20a ye9e w1de hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Popolare</div></td><td class=\"c x20b ye9e w1df hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">di<span class=\"_ _2a\"> </span></div></td><td class=\"c x20c ye9f wd4 h4f\"><div class=\"t m0 x6b hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">500 </div></td><td class=\"c x20d ye9f wd5 h4f\"><div class=\"t m0 xa4 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">27.08.2020 </div></td><td class=\"c x20e ye9f wd6 h4f\"><div class=\"t m0 x6a hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">01.09.2026 </div></td><td class=\"c x20f ye9f wd7 h4f\"><div class=\"t m0 x10 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">102 </div></td><td class=\"c x210 ye9f wd8 h4f\"><div class=\"t m0 xf hc y250 ff1 fs6 fc0 sc0 ls34 ws0\">78<span class=\"ls1\"> </span></div></td><td class=\"c x211 ye9f wd9 h4f\"><div class=\"t m0 x6d hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">180 </div></td><td class=\"c x212 ye9f wda h4f\"><div class=\"t m0 xe hc y250 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x146 yea0 w1e0 hff\"><div class=\"t m0 x116 hc ybda ff1 fs6 fc0 sc0 ls1 ws0\">Sondrio S.p.A.<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x213 yea1 wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Iccrea S.p<span class=\"_ _1\"></span>.A. </div></td><td></td><td></td><td class=\"c x20c yea1 wd4 h44\"><div class=\"t m0 x9f hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">2.000 </div></td><td class=\"c x20d yea1 wd5 h44\"><div class=\"t m0 xa4 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">28.03.2022 </div></td><td class=\"c x20e yea1 wd6 h44\"><div class=\"t m0 x9 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">28.03.2026 </div></td><td class=\"c x20f yea1 wd7 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls1d ws0\">497<span class=\"ls1\"> </span></div></td><td class=\"c x210 yea1 wd8 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">384 </div></td><td class=\"c x211 yea1 wd9 h44\"><div class=\"t m0 x6d hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">881<span class=\"ls1\"> </span></div></td><td class=\"c x212 yea1 wda h44\"><div class=\"t m0 xe hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">90%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yea2 wcb h62\"><div class=\"t m0 x8 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A. </div></td><td></td><td></td><td class=\"c x20c yea2 wd4 h62\"><div class=\"t m0 x64 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">1.100 </div></td><td class=\"c x20d yea2 wd5 h62\"><div class=\"t m0 x66 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">25.11.2020 </div></td><td class=\"c x20e yea2 wd6 h62\"><div class=\"t m0 x14 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">30.11.2026 </div></td><td class=\"c x20f yea2 wd7 h62\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">271 </div></td><td class=\"c x210 yea2 wd8 h62\"><div class=\"t m0 x4d hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">250 </div></td><td class=\"c x211 yea2 wd9 h62\"><div class=\"t m0 x6d hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">521 </div></td><td class=\"c x212 yea2 wda h62\"><div class=\"t m0 xe hc y482 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yea3 wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A. </div></td><td></td><td></td><td class=\"c x20c yea3 wd4 h44\"><div class=\"t m0 x81 hc y457 ff1 fs6 fc0 sc0 ls34 ws0\">770<span class=\"ls1\"> </span></div></td><td class=\"c x20d yea3 wd5 h44\"><div class=\"t m0 x58 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">27.09.2021 </div></td><td class=\"c x20e yea3 wd6 h44\"><div class=\"t m0 x6a hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">27.09.2027 </div></td><td class=\"c x20f yea3 wd7 h44\"><div class=\"t m0 x6d hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">187 </div></td><td class=\"c x210 yea3 wd8 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">333 </div></td><td class=\"c x211 yea3 wd9 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">520 </div></td><td class=\"c x212 yea3 wda h44\"><div class=\"t m0 xe hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x146 yea4 w1e1 hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Monte <span class=\"_ _c\"> </span>dei<span class=\"_ _2a\"> </span></div></td><td></td><td class=\"c x214 yea4 w15a hfe\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Paschi <span class=\"_ _c\"> </span>di<span class=\"_ _2a\"> </span></div></td><td class=\"c x20c yea5 wd4 h4f\"><div class=\"t m0 x32 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">1.000 </div></td><td class=\"c x20d yea5 wd5 h4f\"><div class=\"t m0 x58 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">23.03.2021 </div></td><td class=\"c x20e yea5 wd6 h4f\"><div class=\"t m0 x9 hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">28.02.2027 </div></td><td class=\"c x20f yea5 wd7 h4f\"><div class=\"t m0 x4d hc y250 ff1 fs6 fc0 sc0 ls6 ws0\">245<span class=\"ls1\"> </span></div></td><td class=\"c x210 yea5 wd8 h4f\"><div class=\"t m0 x8c hc y250 ff1 fs6 fc0 sc0 ls6 ws0\">296<span class=\"ls1\"> </span></div></td><td class=\"c x211 yea5 wd9 h4f\"><div class=\"t m0 x6d hc y250 ff1 fs6 fc0 sc0 ls1 ws0\">541 </div></td><td class=\"c x212 yea5 wda h4f\"><div class=\"t m0 xe hc y250 ff1 fs6 fc0 sc0 ls35 ws0\">90%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x146 yea6 w1e2 hff\"><div class=\"t m0 x116 hc ybda ff1 fs6 fc0 sc0 ls1 ws0\">Siena<span class=\"_ _2a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x213 yea7 wcb h44\"><div class=\"t m0 x8 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">Credem </div></td><td></td><td></td><td class=\"c x20c yea7 wd4 h44\"><div class=\"t m0 x6b hc y482 ff1 fs6 fc0 sc0 ls1d ws0\">420<span class=\"ls1\"> </span></div></td><td class=\"c x20d yea7 wd5 h44\"><div class=\"t m0 x32 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">27.03.2022 </div></td><td class=\"c x20e yea7 wd6 h44\"><div class=\"t m0 x9 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">27.03.2028 </div></td><td class=\"c x20f yea7 wd7 h44\"><div class=\"t m0 x5e hc y482 ff1 fs6 fc0 sc0 ls35 ws0\">82<span class=\"ls1\"> </span></div></td><td class=\"c x210 yea7 wd8 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">196 </div></td><td class=\"c x211 yea7 wd9 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">278 </div></td><td class=\"c x212 yea7 wda h44\"><div class=\"t m0 xe hc y482 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yea8 wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A. </div></td><td></td><td></td><td class=\"c x20c yea8 wd4 h44\"><div class=\"t m0 x6b hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">600 </div></td><td class=\"c x20d yea8 wd5 h44\"><div class=\"t m0 x64 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">16.01.2024 </div></td><td class=\"c x20e yea8 wd6 h44\"><div class=\"t m0 x14 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">16.01.2027 </div></td><td class=\"c x20f yea8 wd7 h44\"><div class=\"t m0 x6d hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">197 </div></td><td class=\"c x210 yea8 wd8 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls6 ws0\">228<span class=\"ls1\"> </span></div></td><td class=\"c x211 yea8 wd9 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls1d ws0\">425<span class=\"ls1\"> </span></div></td><td class=\"c x212 yea8 wda h44\"><div class=\"t m0 xe hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yea9 wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Banco BPM S.p.A<span class=\"_ _1\"></span>. </div></td><td></td><td></td><td class=\"c x20c yea9 wd4 h44\"><div class=\"t m0 x6b hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">500 </div></td><td class=\"c x20d yea9 wd5 h44\"><div class=\"t m0 x58 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">31.05.2023 </div></td><td class=\"c x20e yea9 wd6 h44\"><div class=\"t m0 x73 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">31.05.2027 </div></td><td class=\"c x20f yea9 wd7 h44\"><div class=\"t m0 x10 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">124 </div></td><td class=\"c x210 yea9 wd8 h44\"><div class=\"t m0 x10 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">192 </div></td><td class=\"c x211 yea9 wd9 h44\"><div class=\"t m0 x6d hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">316 </div></td><td class=\"c x212 yea9 wda h44\"><div class=\"t m0 x72 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x213 yeaa wcb h44\"><div class=\"t m0 x8 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A. </div></td><td></td><td></td><td class=\"c x20c yeaa wd4 h44\"><div class=\"t m0 x6b hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">620 </div></td><td class=\"c x20d yeaa wd5 h44\"><div class=\"t m0 x58 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">29.12.2023 </div></td><td class=\"c x20e yeaa wd6 h44\"><div class=\"t m0 x73 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">29.12.2028 </div></td><td class=\"c x20f yeaa wd7 h44\"><div class=\"t m0 x70 hc y482 ff1 fs6 fc0 sc0 ls2e ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x210 yeaa wd8 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">391 </div></td><td class=\"c x211 yeaa wd9 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">507 </div></td><td class=\"c x212 yeaa wda h44\"><div class=\"t m0 xe hc y482 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yeab wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Credit Agricole </div></td><td></td><td></td><td class=\"c x20c yeab wd4 h44\"><div class=\"t m0 x32 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">1.000 </div></td><td class=\"c x20d yeab wd5 h44\"><div class=\"t m0 x31 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">30.11.2018 </div></td><td class=\"c x20e yeab wd6 h44\"><div class=\"t m0 x6a hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">05.01.2025 </div></td><td class=\"c x20f yeab wd7 h44\"><div class=\"t m0 x5e hc y457 ff1 fs6 fc0 sc0 ls48 ws0\">52<span class=\"ls1\"> </span></div></td><td class=\"c x210 yeab wd8 h44\"><div class=\"t m0 x61 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x211 yeab wd9 h44\"><div class=\"t m0 x7 hc y457 ff1 fs6 fc0 sc0 ls48 ws0\">52<span class=\"ls1\"> </span></div></td><td class=\"c x212 yeab wda h44\"><div class=\"t m0 x72 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x213 yeac wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A. </div></td><td></td><td></td><td class=\"c x20c yeac wd4 h44\"><div class=\"t m0 x6b hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">900<span class=\"ls1\"> </span></div></td><td class=\"c x20d yeac wd5 h44\"><div class=\"t m0 x64 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">27.06.2019 </div></td><td class=\"c x20e yeac wd6 h44\"><div class=\"t m0 x73 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">27.12.2025 </div></td><td class=\"c x20f yeac wd7 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls6 ws0\">228<span class=\"ls1\"> </span></div></td><td class=\"c x210 yeac wd8 h44\"><div class=\"t m0 x61 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x211 yeac wd9 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls6 ws0\">228<span class=\"ls1\"> </span></div></td><td class=\"c x212 yeac wda h44\"><div class=\"t m0 xe hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yead wcb h44\"><div class=\"t m0 x8 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A. </div></td><td></td><td></td><td class=\"c x20c yead wd4 h44\"><div class=\"t m0 x6b hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">500 </div></td><td class=\"c x20d yead wd5 h44\"><div class=\"t m0 x66 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">21.06.2019 </div></td><td class=\"c x20e yead wd6 h44\"><div class=\"t m0 x14 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">21.12.2025 </div></td><td class=\"c x20f yead wd7 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">128 </div></td><td class=\"c x210 yead wd8 h44\"><div class=\"t m0 x61 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x211 yead wd9 h44\"><div class=\"t m0 x6d hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">128 </div></td><td class=\"c x212 yead wda h44\"><div class=\"t m0 x72 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x213 yeae wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Credit Agricole </div></td><td></td><td></td><td class=\"c x20c yeae wd4 h44\"><div class=\"t m0 x6b hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">750 </div></td><td class=\"c x20d yeae wd5 h44\"><div class=\"t m0 xa4 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">30.06.2020 </div></td><td class=\"c x20e yeae wd6 h44\"><div class=\"t m0 x9 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">30.06.2025<span class=\"_ _1\"></span> </div></td><td class=\"c x20f yeae wd7 h44\"><div class=\"t m0 xf hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">99<span class=\"ls1\"> </span></div></td><td class=\"c x210 yeae wd8 h44\"><div class=\"t m0 x61 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x211 yeae wd9 h44\"><div class=\"t m0 x7 hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">99<span class=\"ls1\"> </span></div></td><td class=\"c x212 yeae wda h44\"><div class=\"t m0 x72 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x213 yeaf wcb h62\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Banco BPM S.p.A<span class=\"_ _1\"></span>. </div></td><td></td><td></td><td class=\"c x20c yeaf wd4 h62\"><div class=\"t m0 x6b hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">600 </div></td><td class=\"c x20d yeaf wd5 h62\"><div class=\"t m0 x64 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">10.09.2019 </div></td><td class=\"c x20e yeaf wd6 h62\"><div class=\"t m0 x6a hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">10.09.2024 </div></td><td class=\"c x20f yeaf wd7 h62\"><div class=\"t m0 x10 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">132 </div></td><td class=\"c x210 yeaf wd8 h62\"><div class=\"t m0 x61 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x211 yeaf wd9 h62\"><div class=\"t m0 x6d hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">132 </div></td><td class=\"c x212 yeaf wda h62\"><div class=\"t m0 xe hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yeb0 wcb h44\"><div class=\"t m0 x8 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A. </div></td><td></td><td></td><td class=\"c x20c yeb0 wd4 h44\"><div class=\"t m0 x6b hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">650 </div></td><td class=\"c x20d yeb0 wd5 h44\"><div class=\"t m0 xa4 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">06.07.2020 </div></td><td class=\"c x20e yeb0 wd6 h44\"><div class=\"t m0 x9 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">06.07.2026 </div></td><td class=\"c x20f yeb0 wd7 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">164 </div></td><td class=\"c x210 yeb0 wd8 h44\"><div class=\"t m0 xf hc y482 ff1 fs6 fc0 sc0 ls35 ws0\">96<span class=\"ls1\"> </span></div></td><td class=\"c x211 yeb0 wd9 h44\"><div class=\"t m0 x8c hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">260 </div></td><td class=\"c x212 yeb0 wda h44\"><div class=\"t m0 xe hc y482 ff1 fs6 fc0 sc0 ls35 ws0\">90%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yeb1 wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">BdM Banca S.p.<span class=\"_ _1\"></span>A. </div></td><td></td><td></td><td class=\"c x20c yeb1 wd4 h44\"><div class=\"t m0 x6b hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">500 </div></td><td class=\"c x20d yeb1 wd5 h44\"><div class=\"t m0 x32 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">27.03.2024 </div></td><td class=\"c x20e yeb1 wd6 h44\"><div class=\"t m0 x6a hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">31.03.2028 </div></td><td class=\"c x20f yeb1 wd7 h44\"><div class=\"t m0 x70 hc y457 ff1 fs6 fc0 sc0 ls2e ws0\">117<span class=\"ls1\"> </span></div></td><td class=\"c x210 yeb1 wd8 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls6 ws0\">294<span class=\"ls1\"> </span></div></td><td class=\"c x211 yeb1 wd9 h44\"><div class=\"t m0 x5e hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">411 </div></td><td class=\"c x212 yeb1 wda h44\"><div class=\"t m0 xe hc y457 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yeb2 wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">SIMEST S.p.A. </div></td><td></td><td></td><td class=\"c x20c yeb2 wd4 h44\"><div class=\"t m0 x68 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">147 </div></td><td class=\"c x20d yeb2 wd5 h44\"><div class=\"t m0 x66 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">28.10.2021 </div></td><td class=\"c x20e yeb2 wd6 h44\"><div class=\"t m0 x14 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">31.12.2028 </div></td><td class=\"c x20f yeb2 wd7 h44\"><div class=\"t m0 xf hc y457 ff1 fs6 fc0 sc0 ls5 ws0\">37<span class=\"ls1\"> </span></div></td><td class=\"c x210 yeb2 wd8 h44\"><div class=\"t m0 x70 hc y457 ff1 fs6 fc0 sc0 ls2e ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x211 yeb2 wd9 h44\"><div class=\"t m0 x6d hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">147 </div></td><td></td></tr><tr><td class=\"c x213 yeb3 wcb h44\"><div class=\"t m0 x8 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">Credit Agricole </div></td><td></td><td></td><td class=\"c x20c yeb3 wd4 h44\"><div class=\"t m0 x6b hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">688 </div></td><td class=\"c x20d yeb3 wd5 h44\"><div class=\"t m0 x58 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">13.03.2024 </div></td><td class=\"c x20e yeb3 wd6 h44\"><div class=\"t m0 x9 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">05.07.2027 </div></td><td class=\"c x20f yeb3 wd7 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">188 </div></td><td class=\"c x210 yeb3 wd8 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">410 </div></td><td class=\"c x211 yeb3 wd9 h44\"><div class=\"t m0 x10 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">598 </div></td><td></td></tr><tr><td class=\"c x213 yeb4 wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A.  </div></td><td></td><td></td><td class=\"c x20c yeb4 wd4 h44\"><div class=\"t m0 x6b hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">320 </div></td><td class=\"c x20d yeb4 wd5 h44\"><div class=\"t m0 x32 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">07.05.2022 </div></td><td class=\"c x20e yeb4 wd6 h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">07.04.2030 </div></td><td class=\"c x20f yeb4 wd7 h44\"><div class=\"t m0 x5e hc y457 ff1 fs6 fc0 sc0 ls1d ws0\">45<span class=\"ls1\"> </span></div></td><td class=\"c x210 yeb4 wd8 h44\"><div class=\"t m0 x10 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">199 </div></td><td class=\"c x211 yeb4 wd9 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls6 ws0\">244<span class=\"ls1\"> </span></div></td><td></td></tr><tr><td class=\"c x213 yeb5 wcb h44\"><div class=\"t m0 x8 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">Banca Intesa <span class=\"_ _1\"></span>S.p.A. </div></td><td></td><td></td><td class=\"c x20c yeb5 wd4 h44\"><div class=\"t m0 x6b hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">700 </div></td><td class=\"c x20d yeb5 wd5 h44\"><div class=\"t m0 xa4 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">06.08.2020 </div></td><td class=\"c x20e yeb5 wd6 h44\"><div class=\"t m0 x9 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">06.07.2026 </div></td><td class=\"c x20f yeb5 wd7 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">463 </div></td><td class=\"c x210 yeb5 wd8 h44\"><div class=\"t m0 x10 hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">139 </div></td><td class=\"c x211 yeb5 wd9 h44\"><div class=\"t m0 x8c hc y457 ff1 fs6 fc0 sc0 ls1 ws0\">602 </div></td><td></td></tr><tr><td class=\"c x213 yeb6 wcb h44\"><div class=\"t m0 x8 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">BdM Banca S.p.<span class=\"_ _1\"></span>A. </div></td><td></td><td></td><td class=\"c x20c yeb6 wd4 h44\"><div class=\"t m0 x6b hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">500 </div></td><td class=\"c x20d yeb6 wd5 h44\"><div class=\"t m0 x64 hc y482 ff1 fs6 fc0 sc0 ls7 ws0\">06<span class=\"ls1\">.<span class=\"ls2e\">11</span>.2024</span><span class=\"ls1\"> </span></div></td><td class=\"c x20e yeb6 wd6 h44\"><div class=\"t m0 x14 hc y482 ff1 fs6 fc0 sc0 ls7 ws0\">06<span class=\"ls1\">.<span class=\"ls2e\">11</span>.2026</span><span class=\"ls1\"> </span></div></td><td class=\"c x20f yeb6 wd7 h44\"><div class=\"t m0 x4d hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">500 </div></td><td class=\"c x210 yeb6 wd8 h44\"><div class=\"t m0 x96 hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x211 yeb6 wd9 h44\"><div class=\"t m0 x8c hc y482 ff1 fs6 fc0 sc0 ls1 ws0\">500 </div></td><td class=\"c x212 yeb6 wda h44\"><div class=\"t m0 xe hc y482 ff1 fs6 fc0 sc0 ls35 ws0\">80%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x213 yeb7 wcb h44\"><div class=\"t m0 x8 h30 y457 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x20f yeb7 wd7 h44\"><div class=\"t m0 x97 h30 y457 ff2 fs6 fc0 sc0 ls31 ws0\">3.<span class=\"ls1\">9<span class=\"ls2f\">74</span></span><span class=\"ls1\"> </span></div></td><td class=\"c x210 yeb7 wd8 h44\"><div class=\"t m0 x97 h30 y457 ff2 fs6 fc0 sc0 ls1 ws0\">3.596 </div></td><td class=\"c x211 yeb7 wd9 h44\"><div class=\"t m0 x4b h30 y457 ff2 fs6 fc0 sc0 ls2f ws0\">7.<span class=\"ls1\">570</span><span class=\"ls1\"> </span></div></td><td></td></tr></table>Alla <span class=\"_ _11\"> </span>dat<span class=\"_ _4\"></span>a <span class=\"_ _e\"> </span>della  r<span class=\"_ _1\"></span>edazione  del <span class=\"_ _11\"> </span>Bilancio  al  31 <span class=\"_ _11\"> </span>dicembre  2024,  il <span class=\"_ _11\"> </span>Gru<span class=\"_ _4\"></span>ppo  n<span class=\"_ _1\"></span>on  ha <span class=\"_ _11\"> </span><span class=\"ffb\">co<span class=\"_ _4\"></span>venant</span><span class=\"ls1c\">,  </span><span class=\"ffb\">negative <span class=\"_ _11\"> </span>pledge</span>  o  a<span class=\"_ _1\"></span>ltre <span class=\"_ _11\"> </span>cl<span class=\"_ _4\"></span>ausole  di<span class=\"_ _2a\"> </span>indebitamento comportanti limiti all\u2019utilizzo delle risorse finanziarie.<span class=\"ff1\"> </span>Parte corrente dell\u2019indeb<span class=\"_ _4\"></span>itamento<table class=\"s w1db h122\" id=\"_9eea55fb-2fa4-459b-b7b7-01464684205b\"><tr><td class=\"c x1b9 ye98 wbd h12\"><div class=\"t m0 x6a h2 y44b ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 ye98 w78 h12\"><div class=\"t m0 x76 h2 y44b ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 ye98 wbe h12\"><div class=\"t m0 x15 h2 y44b ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 ye99 wbd h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Debiti verso banche correnti </div></td><td class=\"c x1f2 ye99 w78 h82\"><div class=\"t m0 x96 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">4.172 </div></td><td class=\"c x1f3 ye99 wbe h82\"><div class=\"t m0 x96 h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">1.305<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1b9 ye9a wbd h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 ye9a w78 h81\"><div class=\"t m0 x61 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">4.172 </div></td><td class=\"c x1f3 ye9a wbe h81\"><div class=\"t m0 x61 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">1.305 </div></td></tr></table>La <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>accoglie <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>Euro <span class=\"_ _4\"></span><span class=\"ls0\">3.</span>974 <span class=\"_ _5\"></span>migliaia <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>quota <span class=\"_ _4\"></span>capitale <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>scadenza <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>prossimi <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>mesi <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>elativa <span class=\"_ _4\"></span>ai <span class=\"_ _5\"></span><span class=\"ffb\">Debiti <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erso <span class=\"_ _4\"></span>banche <span class=\"_ _4\"></span>non<span class=\"_ _2a\"> </span></span>correnti <span class=\"ff1\">e per <span class=\"ff6\">la restante parte fa riferimento all\u2019utilizzo di linee autoliquidanti concesse al Gruppo</span>.<span class=\"_ _2a\"> </span></span>Il Gruppo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 dicembre <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>dispone <span class=\"_ _4\"></span>di f<span class=\"_ _4\"></span>idi di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>non ut<span class=\"_ _4\"></span>ilizzati per <span class=\"_ _5\"></span>Euro 42 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span><span class=\"ls1f\">e <span class=\"_ _4\"></span></span>linee <span class=\"_ _4\"></span>autoliquidanti non <span class=\"_ _4\"></span>utilizzate pe<span class=\"_ _4\"></span>r<span class=\"_ _2a\"> </span>Euro 184 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "25<span class=\"ls1\">. Benefici ai dipendenti</span><table class=\"s w1db h125\" id=\"_df87e366-9f18-49be-855c-ec38c5fe0198\"><tr><td class=\"c x1b9 yeb8 wbd h12\"><div class=\"t m0 x6a h2 y44b ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 yeb8 w78 h12\"><div class=\"t m0 x76 h2 y44b ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 yeb8 wbe h12\"><div class=\"t m0 x15 h2 y44b ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yeb9 wbd h82\"><div class=\"t m0 x6a h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">Benefici ai dip<span class=\"_ _1\"></span>endenti<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yeb9 w78 h82\"><div class=\"t m0 x11 hc y23b ff1 fs6 fc0 sc0 ls1 ws0\">644 </div></td><td class=\"c x1f3 yeb9 wbe h82\"><div class=\"t m0 x11 hc y2d2 ff6 fs6 fc0 sc0 ls1 ws0\">540<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1b9 yeba wbd h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yeba w78 h81\"><div class=\"t m0 x5f h30 y23b ff2 fs6 fc0 sc0 ls1 ws0\">644 </div></td><td class=\"c x1f3 yeba wbe h81\"><div class=\"t m0 x5f h30 y391 ff2 fs6 fc0 sc0 ls1 ws0\">540<span class=\"ff10\"> </span></div></td></tr></table>La voce accogli<span class=\"ls1f\">e </span>l<span class=\"_ _1\"></span>a quota di <span class=\"_ _f\"></span>T<span class=\"_ _4\"></span>rattamento di Fine Rapport<span class=\"_ _1\"></span>o che i dipendenti hanno scelto <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> lasciare in <span class=\"_ _1\"></span>azienda valutata secondo<span class=\"_ _2a\"> </span>i criteri dello IAS 19.<span class=\"_ _2a\"> </span>36.   Cost<span class=\"_ _4\"></span>i del personale<table class=\"s w1e9 h122\" id=\"_fe60fc0b-639b-4e00-b847-8c5276f69d7d\"><tr><td class=\"c x1b9 yede we2 h5a\"><div class=\"t m0 x6a h2 y44b ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1\"> </span></div></td><td class=\"c x217 yede we3 h5a\"><div class=\"t m0 x9d h10 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yede we4 h5a\"><div class=\"t m0 x9d h10 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td><td class=\"c x219 yede we5 h5a\"><div class=\"t m0 x63 h10 y44b ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yedf we2 h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Costo del personale </div></td><td class=\"c x217 yedf we3 h82\"><div class=\"t m0 x4c h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">(4.119)<span class=\"ff1\"> </span></div></td><td class=\"c x218 yedf we4 h82\"><div class=\"t m0 x94 h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">(2.159)<span class=\"ff1\"> </span></div></td><td class=\"c x219 yedf we5 h82\"><div class=\"t m0 x4e h23 y450 ff13 fs0 fc0 sc0 ls1 ws0\">(1.959)<span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yee0 we2 h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x217 yee0 we3 h81\"><div class=\"t m0 x94 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">(4.119) </div></td><td class=\"c x218 yee0 we4 h81\"><div class=\"t m0 x5a h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">(2.159) </div></td><td class=\"c x219 yee0 we5 h81\"><div class=\"t m0 x97 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">(1.959)<span class=\"ff10\"> </span></div></td></tr></table>Le dinamiche del costo del personale per <span class=\"ff6\">l\u2019esercizio </span>2024 sono pi\u00f9 nel dettaglio rappresentate nella Relazione sulla Gestione.<span class=\"_ _2a\"> </span>La tabella seguente mostra il personale in forza al 31 dicembre 2024:<table class=\"s w1ea h131\" id=\"_68b85fb9-0d3c-4b47-bed3-fb9c1e68b5b1\"><tr><td class=\"c x11c yee1 we6 h4d\"><div class=\"t m0 x8 h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">ORGANICO </div></td><td class=\"c x21a yee1 we7 h4d\"><div class=\"t m0 x2e h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x198 yee1 we8 h4d\"><div class=\"t m0 xc h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td><td class=\"c x188 yee1 we9 h4d\"><div class=\"t m0 xe4 h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x11c yee2 we6 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Dirigenti </div></td><td class=\"c x21a yee2 we7 h3c\"><div class=\"t m0 xd5 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x198 yee2 we8 h3c\"><div class=\"t m0 x18 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x188 yee2 we9 h3c\"><div class=\"t m0 x3a h23 y27e ffb fs0 fc0 sc0 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x11c yee3 we6 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Quadri </div></td><td class=\"c x21a yee3 we7 h3c\"><div class=\"t m0 x78 h2 y27e ff1 fs0 fc0 sc0 ls12 ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x198 yee3 we8 h3c\"><div class=\"t m0 xa1 h2 y27e ff1 fs0 fc0 sc0 ls12 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x188 yee3 we9 h3c\"><div class=\"t m0 x3a h23 y27e ffb fs0 fc0 sc0 ls1 ws0\">2 </div></td></tr><tr><td class=\"c x11c yee4 we6 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Impiegati </div></td><td class=\"c x21a yee4 we7 h3c\"><div class=\"t m0 x39 h2 y27e ff1 fs0 fc0 sc0 ls10 ws0\">54<span class=\"ls1\"> </span></div></td><td class=\"c x198 yee4 we8 h3c\"><div class=\"t m0 xf3 h2 y27e ff1 fs0 fc0 sc0 ls0 ws0\">35<span class=\"ls1\"> </span></div></td><td class=\"c x188 yee4 we9 h3c\"><div class=\"t m0 x1a h23 y27e ffb fs0 fc0 sc0 lsb ws0\">19<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yee5 we6 haf\"><div class=\"t m0 x8 h30 y8e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE DIPENDENT<span class=\"_ _f\"></span>I </div></td><td class=\"c x21a yee5 we7 haf\"><div class=\"t m0 x39 h10 y8b5 ff2 fs0 fc0 sc0 ls4f ws0\">66<span class=\"ls1\"> </span></div></td><td class=\"c x198 yee5 we8 haf\"><div class=\"t m0 xf4 h10 y8b5 ff2 fs0 fc0 sc0 ls4d ws0\">45<span class=\"ls1\"> </span></div></td><td class=\"c x188 yee5 we9 haf\"><div class=\"t m0 x1a h2c y8b5 ff10 fs0 fc0 sc0 ls1 ws0\">21 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "26<span class=\"ls1\">. Fondi per rischi e oneri</span><table class=\"s w1e3 h126\" id=\"_53a87316-4753-42c2-8c21-375df521db44\"><tr><td class=\"c x1b9 yebb wbd h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 yebb w78 h3f\"><div class=\"t m0 x76 h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 yebb wbe h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yebc wbd ha6\"><div class=\"t m0 x6a h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">F<span class=\"_ _f\"></span>ondi per rischi e oneri<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yebc w78 ha6\"><div class=\"t m0 x8e hc y3f ff1 fs6 fc0 sc0 ls48 ws0\">59<span class=\"ls1\"> </span></div></td><td class=\"c x1f3 yebc wbe ha6\"><div class=\"t m0 x8e hc y2d2 ff6 fs6 fc0 sc0 ls35 ws0\">88<span class=\"ff1 ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yebd wbd h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yebd w78 h81\"><div class=\"t m0 x8e h30 y23b ff2 fs6 fc0 sc0 ls36 ws0\">59<span class=\"ls1\"> </span></div></td><td class=\"c x1f3 yebd wbe h81\"><div class=\"t m0 x8e h30 y391 ff2 fs6 fc0 sc0 ls54 ws0\">88<span class=\"ff10 ls1\"> </span></div></td></tr></table>I <span class=\"_ _f\"></span>Fondi per <span class=\"_ _f\"></span>rischi ed <span class=\"_ _f\"></span>oneri <span class=\"_ _1\"></span>fanno r<span class=\"_ _1\"></span>iferimento <span class=\"_ _1\"></span>per <span class=\"_ _f\"></span>Eu<span class=\"_ _4\"></span>ro <span class=\"_ _f\"></span>37<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>migliaia <span class=\"ls1b\">a <span class=\"_ _f\"></span><span class=\"ls1\">passivit\u00e0 potenziali <span class=\"_ _f\"></span>derivanti dal<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _4\"></span>rocesso <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>liquidazione della<span class=\"_ _2a\"> </span></span></span>collegata Yoagents S.r.l., ad Euro 28 migliaia a passivit\u00e0 p<span class=\"_ _1\"></span>otenziali proprie della controllata Stillabit e a Euro 18 migliaia a Fondo<span class=\"_ _2a\"> </span>Indennit\u00e0 Suppletiva di clientela accantonato dalla controllata Stillabit.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "26<span class=\"ls1\">. Fondi per rischi e oneri</span><table class=\"s w1e3 h126\" id=\"_53a87316-4753-42c2-8c21-375df521db44\"><tr><td class=\"c x1b9 yebb wbd h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 yebb w78 h3f\"><div class=\"t m0 x76 h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 yebb wbe h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yebc wbd ha6\"><div class=\"t m0 x6a h2 y450 ff6 fs0 fc0 sc0 ls1 ws0\">F<span class=\"_ _f\"></span>ondi per rischi e oneri<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yebc w78 ha6\"><div class=\"t m0 x8e hc y3f ff1 fs6 fc0 sc0 ls48 ws0\">59<span class=\"ls1\"> </span></div></td><td class=\"c x1f3 yebc wbe ha6\"><div class=\"t m0 x8e hc y2d2 ff6 fs6 fc0 sc0 ls35 ws0\">88<span class=\"ff1 ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yebd wbd h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yebd w78 h81\"><div class=\"t m0 x8e h30 y23b ff2 fs6 fc0 sc0 ls36 ws0\">59<span class=\"ls1\"> </span></div></td><td class=\"c x1f3 yebd wbe h81\"><div class=\"t m0 x8e h30 y391 ff2 fs6 fc0 sc0 ls54 ws0\">88<span class=\"ff10 ls1\"> </span></div></td></tr></table>I <span class=\"_ _f\"></span>Fondi per <span class=\"_ _f\"></span>rischi ed <span class=\"_ _f\"></span>oneri <span class=\"_ _1\"></span>fanno r<span class=\"_ _1\"></span>iferimento <span class=\"_ _1\"></span>per <span class=\"_ _f\"></span>Eu<span class=\"_ _4\"></span>ro <span class=\"_ _f\"></span>37<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>migliaia <span class=\"ls1b\">a <span class=\"_ _f\"></span><span class=\"ls1\">passivit\u00e0 potenziali <span class=\"_ _f\"></span>derivanti dal<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _4\"></span>rocesso <span class=\"_ _f\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>liquidazione della<span class=\"_ _2a\"> </span></span></span>collegata Yoagents S.r.l., ad Euro 28 migliaia a passivit\u00e0 p<span class=\"_ _1\"></span>otenziali proprie della controllata Stillabit e a Euro 18 migliaia a Fondo<span class=\"_ _2a\"> </span>Indennit\u00e0 Suppletiva di clientela accantonato dalla controllata Stillabit.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "28. Altre passivit\u00e0 <span class=\"_ _4\"></span>finanziarie corre<span class=\"_ _4\"></span>nti<table class=\"s w1e4 h128\" id=\"_c21cc917-4d6f-4042-9707-a10977654466\"><tr><td class=\"c x1b9 yec1 wdb h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 yec1 wdc h3f\"><div class=\"t m0 x76 h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1bb yec1 wdd h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yec2 wdb haa\"><div class=\"t m0 x6a hc y4da ff1 fs6 fc0 sc0 ls1 ws0\">Debiti per contratt<span class=\"_ _1\"></span>i di leasing/locat<span class=\"_ _1\"></span>ori </div></td><td class=\"c x1f2 yec2 wdc haa\"><div class=\"t m0 x11 hc y4da ff1 fs6 fc0 sc0 ls6 ws0\">242<span class=\"ls1\"> </span></div></td><td class=\"c x1bb yec2 wdd haa\"><div class=\"t m0 x16 hc y8a6 ff1 fs6 fc0 sc0 ls1 ws0\">198 </div></td></tr><tr><td class=\"c x1b9 yec3 wdb hab\"><div class=\"t m0 x6a hc y27e ff1 fs6 fc0 sc0 ls1 ws0\">Altri debiti finanziar<span class=\"_ _1\"></span>i </div></td><td class=\"c x1f2 yec3 wdc hab\"><div class=\"t m0 x8e hc y27e ff1 fs6 fc0 sc0 ls6 ws0\">26<span class=\"ls1\"> </span></div></td><td class=\"c x1bb yec3 wdd hab\"><div class=\"t m0 x77 hc y77a ff1 fs6 fc0 sc0 ls1 ws0\">9 </div></td></tr><tr><td class=\"c x1b9 yec4 wdb haa\"><div class=\"t m0 x6a h2 y4da ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1f2 yec4 wdc haa\"><div class=\"t m0 x11 h30 y4da ff2 fs6 fc0 sc0 ls1 ws0\">268 </div></td><td class=\"c x1bb yec4 wdd haa\"><div class=\"t m0 x11 h30 y8a6 ff2 fs6 fc0 sc0 ls1 ws0\">2<span class=\"ls32\">07</span><span class=\"ff10\"> </span></div></td></tr></table>Il saldo comprende:<span class=\"_ _2a\"> </span>\u2022la <span class=\"_ _11\"></span>quota <span class=\"_ _b\"></span>a <span class=\"_ _11\"> </span>breve <span class=\"_ _11\"> </span>termine <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>debiti <span class=\"_ _11\"></span>ascrivibili <span class=\"_ _11\"> </span>ai <span class=\"_ _b\"></span>con<span class=\"_ _4\"></span>tratti <span class=\"_ _b\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>leasing<span class=\"ff1\">, <span class=\"_ _11\"> </span>ivi <span class=\"_ _11\"> </span>inclusa <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>valorizzazione <span class=\"_ _b\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>contratto <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>locazione<span class=\"_ _2a\"> </span></span>dell\u2019immobile sito in Milano Via Quaranta<span class=\"_ _1\"></span>, 40 con il metodo previsto dall\u2019IFRS 16<span class=\"_ _4\"></span><span class=\"ff1\">, per Euro 242 migliaia;<span class=\"_ _2a\"> </span></span>\u2022Altri debiti finanziari per Euro <span class=\"ff1 ls27\">26<span class=\"ls1\"> migliaia relativi al saldo delle carte di credito.<span class=\"_ _2a\"> </span></span></span>31<span class=\"ls1\">.   Altre passivit\u00e0 c<span class=\"_ _4\"></span>orrenti</span><table class=\"s w1db h12c\" id=\"_0d0ad6ee-9766-4f4a-8fda-06ac1fbdffe4\"><tr><td class=\"c x1b9 yecf we1 h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x216 yecf wdf h3f\"><div class=\"t m0 x6e h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-2024<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 yecf wbe h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yed0 we1 h81\"><div class=\"t m0 x6a hc y23b ff1 fs6 fc0 sc0 ls1 ws0\">Altre passivit<span class=\"_ _1\"></span>\u00e0 correnti </div></td><td class=\"c x216 yed0 wdf h81\"><div class=\"t m0 x7d hc y23b ff6 fs6 fc0 sc0 ls2e ws0\">1.<span class=\"ls1\">612</span><span class=\"ls1\"><span class=\"ff1\"> </span></span></div></td><td class=\"c x1f3 yed0 wbe h81\"><div class=\"t m0 x5f h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">846<span class=\"fs6\"> </span></div></td></tr><tr><td class=\"c x1b9 yed1 we1 h82\"><div class=\"t m0 x6a h2 y23b ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x216 yed1 wdf h82\"><div class=\"t m0 x8e h30 y23b ff12 fs6 fc0 sc0 ls30 ws0\">1.<span class=\"ls1\">612</span><span class=\"ls1\"><span class=\"ff2\"> </span></span></div></td><td class=\"c x1f3 yed1 wbe h82\"><div class=\"t m0 xe8 h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\">846<span class=\"fs6\"> </span></div></td></tr></table>Le Altre passivit\u00e0 correnti sono principalmente composte da:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">Euro 384 migliaia per risconti passivi per lo pi\u00f9 attribuibili </span></span>all\u2019attivit\u00e0 di Open Innovation e a taluni programmi di<span class=\"_ _2a\"> </span>investimento la cui svolgimento \u00e8 anche successivo la data di chiusura del bilancio;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">Euro 1.139 migliaia per debiti verso dipendenti per ferie maturate e non godute, bonus e benefici previsti contrattualmente<span class=\"_ _2a\"> </span></span></span>e relativi debiti verso istituti previdenziali;<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1f\"> </span><span class=\"ff1\">Euro <span class=\"ls21\">89</span> migliaia per altre passivit\u00e0 correnti.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "29.   Debiti commercia<span class=\"_ _4\"></span>li<table class=\"s w1db h129\" id=\"_f11d1211-2d2a-45f5-870e-33c133eaa85f\"><tr><td class=\"c x1b9 yec5 wbd h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fca sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f2 yec5 w78 h3f\"><div class=\"t m0 x76 h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc0\"> </span></div></td><td class=\"c x1f3 yec5 wbe h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc0\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yec6 wbd h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Debiti commerciali </div></td><td class=\"c x1f2 yec6 w78 h82\"><div class=\"t m0 x96 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">4.1<span class=\"ls0\">36</span> </div></td><td class=\"c x1f3 yec6 wbe h82\"><div class=\"t m0 x61 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">1.924 </div></td></tr><tr><td class=\"c x1b9 yec7 wbd h81\"><div class=\"t m0 x6a h2 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yec7 w78 h81\"><div class=\"t m0 x61 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">4.1<span class=\"lsb\">36</span> </div></td><td class=\"c x1f3 yec7 wbe h81\"><div class=\"t m0 x61 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">1.924 </div></td></tr></table>I <span class=\"_ _5\"></span>Debiti <span class=\"_ _5\"></span>commerciali <span class=\"_ _5\"></span>risultano <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>sensibile <span class=\"_ _4\"></span>inc<span class=\"_ _4\"></span>remento <span class=\"_ _5\"></span>rispetto <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>dicembre <span class=\"_ _5\"></span>2023 <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>effetto <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>maggiore <span class=\"_ _5\"></span>operativit\u00e0 <span class=\"_ _5\"></span>del<span class=\"_ _2a\"> </span>Gruppo in seguito a<span class=\"ls12\">ll</span><span class=\"ff6\">\u2019incorporazione di</span> LVenture Group S.p.A. ed al conseguente incremento dei costi operativi. Il valore dei debiti commerciali \u00e8 suddiviso geograficamente sulla base di quanto indicato nella tabella seguente:<table class=\"s w1e5 h12a\" id=\"_2ed8ffdc-364e-48a0-a14e-0b7ec1db6a26\"><tr><td class=\"c x11c yec8 wde h15\"><div class=\"t m0 x8 h30 y79 ff2 fs6 fc5 sc0 ls1 ws0\">IN EURO '000 </div></td><td class=\"c x215 yec8 wdf h15\"><div class=\"t m0 x8c h10 y42d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"fs6 fc5\"> </span></div></td><td class=\"c x195 yec8 we0 h15\"><div class=\"t m0 x84 h10 y42d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yec9 wde h15\"><div class=\"t m0 x8 hc y79 ff1 fs6 fc0 sc0 ls1 ws0\">Italia </div></td><td class=\"c x215 yec9 wdf h15\"><div class=\"t m0 x8e hc y2a0 ff1 fs6 fc0 sc0 ls1 ws0\">3.950 </div></td><td class=\"c x195 yec9 we0 h15\"><div class=\"t m0 x96 hc y79 ff1 fs6 fc0 sc0 ls2e ws0\">1.<span class=\"ls34\">774</span><span class=\"ls34\"><span class=\"ls1\"> </span></span></div></td></tr><tr><td class=\"c x11c yeca wde h4a\"><div class=\"t m0 x8 hc y3dc ff1 fs6 fc0 sc0 ls1 ws0\">Extra Ue </div></td><td class=\"c x215 yeca wdf h4a\"><div class=\"t m0 xd3 hc y2a0 ff1 fs6 fc0 sc0 ls1 ws0\">186 </div></td><td class=\"c x195 yeca we0 h4a\"><div class=\"t m0 x5f hc y3dc ff1 fs6 fc0 sc0 ls2e ws0\">150<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x11c yecb wde had\"><div class=\"t m0 x8 h30 y41e ff2 fs6 fc0 sc0 ls1 ws0\">Totale </div></td><td class=\"c x215 yecb wdf had\"><div class=\"t m0 x8e h30 y3dc ff2 fs6 fc0 sc0 ls1 ws0\">4.136 </div></td><td class=\"c x195 yecb we0 had\"><div class=\"t m0 x7 h10 y8b5 ff2 fs0 fc0 sc0 ls1 ws0\">1.924<span class=\"fs6\"> </span></div></td></tr></table>44<span class=\"ls44\">.2</span>.  P<span class=\"_ _4\"></span>osizioni debitorie sc<span class=\"_ _4\"></span>adute della Societ\u00e0 <span class=\"_ _4\"></span>ripartite per natura Di <span class=\"_ _11\"> </span>seguito <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>riportano <span class=\"_ _b\"></span>le <span class=\"_ _e\"> </span>posizioni <span class=\"_ _11\"> </span>debitorie <span class=\"_ _11\"></span>scadute <span class=\"_ _11\"></span>del <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>ripartite <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>natura <span class=\"_ _11\"> </span>(commerciale, <span class=\"_ _11\"> </span>finanziaria, <span class=\"_ _11\"> </span>tributaria <span class=\"_ _11\"> </span>e<span class=\"_ _2a\"> </span>previdenziale) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _11\"> </span>connesse <span class=\"_ _b\"></span>eventuali <span class=\"_ _b\"></span>iniziative <span class=\"_ _b\"></span>di <span class=\"_ _11\"> </span>reazione <span class=\"_ _b\"></span>dei <span class=\"_ _11\"></span>creditori <span class=\"_ _b\"></span>del <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _b\"></span>(solleciti, <span class=\"_ _11\"></span>ingiunzioni, <span class=\"_ _5\"></span>sospe<span class=\"_ _4\"></span>nsioni <span class=\"_ _b\"></span>nella<span class=\"_ _2a\"> </span>fornitura etc.).<table class=\"s w1f3 h13a\" id=\"_fd0ad6ef-063e-4005-9e5f-48b6155e8804\"><tr><td class=\"c x1b9 yf00 wef h3f\"><div class=\"t m0 x6a hb1 y41d ff2 fs0 fc5 sc0 ls1 ws0\">IN EURO '000<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x21f yf00 wf0 h3f\"><div class=\"t m0 x9f hb1 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fsd fc5\"> </span></div></td><td class=\"c x220 yf00 wf1 h3f\"><div class=\"t m0 x9f hb1 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fsd fc5\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yf01 wef h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti Finanziari<span class=\"fsd\"> </span></div></td><td class=\"c x21f yf01 wf0 h8a\"><div class=\"t m0 x7 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x220 yf01 wf1 h8a\"><div class=\"t m0 x7 hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0<span class=\"fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yf02 wef h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti Tributari<span class=\"fsd\"> </span></div></td><td class=\"c x21f yf02 wf0 h8a\"><div class=\"t m0 x7 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x220 yf02 wf1 h8a\"><div class=\"t m0 x7 hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0<span class=\"fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yf03 wef h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti Previden<span class=\"_ _1\"></span>ziali<span class=\"fsd\"> </span></div></td><td class=\"c x21f yf03 wf0 h8a\"><div class=\"t m0 x7 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x220 yf03 wf1 h8a\"><div class=\"t m0 x7 hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0<span class=\"fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yf04 wef h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti verso Dip<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span>ndenti<span class=\"fsd\"> </span></div></td><td class=\"c x21f yf04 wf0 h8a\"><div class=\"t m0 x7 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x220 yf04 wf1 h8a\"><div class=\"t m0 x7 hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0<span class=\"fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yf05 wef h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti Commer<span class=\"_ _1\"></span>ciali<span class=\"fsd\"> </span></div></td><td class=\"c x21f yf05 wf0 h8a\"><div class=\"t m0 x97 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">2.214 </div></td><td class=\"c x220 yf05 wf1 h8a\"><div class=\"t m0 x4d hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">351<span class=\"fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yf06 wef h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Altri Debiti<span class=\"fsd\"> </span></div></td><td class=\"c x21f yf06 wf0 h8a\"><div class=\"t m0 x7 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0 </div></td><td class=\"c x220 yf06 wf1 h8a\"><div class=\"t m0 x7 hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">0<span class=\"fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yf07 wef h8a\"><div class=\"t m0 x6a hb1 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALI DEBITI S<span class=\"_ _1\"></span>CADUTI<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x21f yf07 wf0 h8a\"><div class=\"t m0 x6c h30 y6e2 ff2 fs6 fc0 sc0 ls38 ws0\">2.<span class=\"ls1\">214</span><span class=\"ls1\"> </span></div></td><td class=\"c x220 yf07 wf1 h8a\"><div class=\"t m0 x4d h30 y6e2 ff2 fs6 fc0 sc0 ls31 ws0\">351<span class=\"ls1\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "30<span class=\"ls1\">.   Debiti tributari</span><table class=\"s w1db h12b\" id=\"_f6199276-4b31-41fa-9201-bf9da40444c1\"><tr><td class=\"c x1b9 yecc wbd h3f\"><div class=\"t m0 x6a h2 y41d ff2 fs0 fc5 sc0 ls1 ws0\">IN EURO '000<span class=\"ff1\"> </span></div></td><td class=\"c x1f2 yecc w78 h3f\"><div class=\"t m0 x76 h2 y41d ff2 fs0 fca sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fc5\"> </span></div></td><td class=\"c x1f3 yecc wbe h3f\"><div class=\"t m0 x15 h2 y41d ff2 fs0 fca sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fc5\"> </span></span></div></td></tr><tr><td class=\"c x1b9 yecd wbd h8a\"><div class=\"t m0 x6a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Debiti tributar<span class=\"_ _1\"></span>i </div></td><td class=\"c x1f2 yecd w78 h8a\"><div class=\"t m0 xc1 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">533 </div></td><td class=\"c x1f3 yecd wbe h8a\"><div class=\"t m0 x72 hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">173<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1b9 yece wbd h8a\"><div class=\"t m0 x6a h30 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE </div></td><td class=\"c x1f2 yece w78 h8a\"><div class=\"t m0 x11 h30 y6e2 ff12 fs6 fc0 sc0 ls36 ws0\">533<span class=\"ff2 ls1\"> </span></div></td><td class=\"c x1f3 yece wbe h8a\"><div class=\"t m0 x16 h30 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">173 </div></td></tr></table>I <span class=\"_ _11\"> </span>Debiti  tributari <span class=\"_ _11\"> </span>sono  per <span class=\"_ _11\"> </span>lo  pi\u00f9 <span class=\"_ _11\"> </span>riconducibili  al <span class=\"_ _11\"> </span>saldo  al <span class=\"_ _11\"> </span>3<span class=\"_ _4\"></span>1 <span class=\"_ _e\"> </span>dicembre  20<span class=\"_ _f\"></span>24  delle <span class=\"_ _11\"> </span>ritenute  IRPEF  p<span class=\"_ _1\"></span>er <span class=\"_ _11\"> </span>conto  di <span class=\"_ _11\"> </span>dipendenti  e<span class=\"_ _2a\"> </span>professionisti pe<span class=\"_ _4\"></span>r E<span class=\"_ _4\"></span>uro <span class=\"_ _4\"></span>19<span class=\"ls12\">1 <span class=\"_ _4\"></span></span>migliaia, <span class=\"_ _5\"></span>al debito <span class=\"_ _4\"></span>IVA <span class=\"_ _4\"></span>per<span class=\"_ _4\"></span> Eu<span class=\"_ _4\"></span>ro 1<span class=\"_ _4\"></span>07 <span class=\"_ _5\"></span>migliaia e <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span><span class=\"ff6\">rateizzazioni <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span> l\u2019<span class=\"_ _4\"></span>agente del<span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>riscossione <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>Euro<span class=\"_ _2a\"> </span></span>86<span class=\"ls1\"> migliaia in capo a talune controllate </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "32<span class=\"ls1\">.<span class=\"ls40\">   </span>Ricavi e proventi diver<span class=\"_ _4\"></span>si</span><table class=\"s w1e6 h12d\" id=\"_ffe4907c-ad49-45ec-886f-20e169951c8c\"><tr><td class=\"c x1b9 yed2 we2 h3f\"><div class=\"t m0 x6a h10 y8c2 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x217 yed2 we3 h3f\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yed2 we4 h3f\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td><td class=\"c x219 yed2 we5 h3f\"><div class=\"t m0 x63 h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yed3 we2 h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Ricavi e proventi diversi </div></td><td class=\"c x217 yed3 we3 h82\"><div class=\"t m0 x6e h2 y450 ff1 fs0 fc0 sc0 ls21 ws0\">8.<span class=\"ls1\">344</span><span class=\"ls1\"> </span></div></td><td class=\"c x218 yed3 we4 h82\"><div class=\"t m0 x4c h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">7.040 </div></td><td class=\"c x219 yed3 we5 h82\"><div class=\"t m0 x4d h2 y450 ff1 fs0 fc0 sc0 ls12 ws0\">1.<span class=\"ls1\">304</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yed4 we2 h81\"><div class=\"t m0 x6a h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE </div></td><td class=\"c x217 yed4 we3 h81\"><div class=\"t m0 x4c h10 y3c ff12 fs0 fc0 sc0 ls23 ws0\">8.<span class=\"ls1\">344</span><span class=\"ls1\"><span class=\"ff2\"> </span></span></div></td><td class=\"c x218 yed4 we4 h81\"><div class=\"t m0 x4c h10 y3c ff12 fs0 fc0 sc0 ls1 ws0\">7<span class=\"_ _f\"></span>.<span class=\"_ _f\"></span>040<span class=\"ff2\"> </span></div></td><td class=\"c x219 yed4 we5 h81\"><div class=\"t m0 x50 h10 y3c ff2 fs0 fc0 sc0 ls10 ws0\">1.<span class=\"ls1\">304</span><span class=\"ls1\"><span class=\"ff10 fc7\"> </span></span></div></td></tr></table>La crescita dei ricavi e proventi operativi \u00e8 il risultato di una pluralit\u00e0 di fenomeni. La fusione con la <span class=\"_ _4\"></span>LVenture Group ha <span class=\"_ _4\"></span>apportato nuove <span class=\"_ _4\"></span>linee di <span class=\"_ _4\"></span>business, in particolar modo <span class=\"_ _5\"></span><span class=\"ff6\">l\u2019attivit\u00e0</span> di cons<span class=\"_ _4\"></span>ulenza corporate <span class=\"_ _4\"></span><span class=\"ls1f\">ed<span class=\"_ _2a\"> </span></span>il <span class=\"_ _5\"></span><span class=\"ls28\">Co</span>-Working <span class=\"_ _5\"></span>ed <span class=\"_ _4\"></span>Eventi <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>contribuiscono <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>to <span class=\"_ _5\"></span>economico <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Gruppo <span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>decorrere <span class=\"_ _5\"></span>dalla <span class=\"_ _5\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>usione, <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>impatto <span class=\"_ _5\"></span>\u00e8<span class=\"_ _2a\"> </span>compensato dal<span class=\"ff6\">l\u2019andamento del business dell\u2019accelerazione </span>che ha subito un forte rallentamento nel<span class=\"ff6\">l\u2019esercizio </span>2024.<span class=\"_ _2a\"> </span>Un\u2019analisi pi\u00f9 approfondita di questi fenomeni \u00e8 condotta nella Relazione <span class=\"ff1\">sulla Gestione. </span>Si segnala che la voce Ricavi e proventi diversi include contributi su progetti finanziati per Euro 437 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "32<span class=\"ls1\">.<span class=\"ls40\">   </span>Ricavi e proventi diver<span class=\"_ _4\"></span>si</span><table class=\"s w1e6 h12d\" id=\"_ffe4907c-ad49-45ec-886f-20e169951c8c\"><tr><td class=\"c x1b9 yed2 we2 h3f\"><div class=\"t m0 x6a h10 y8c2 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x217 yed2 we3 h3f\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yed2 we4 h3f\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td><td class=\"c x219 yed2 we5 h3f\"><div class=\"t m0 x63 h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yed3 we2 h82\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Ricavi e proventi diversi </div></td><td class=\"c x217 yed3 we3 h82\"><div class=\"t m0 x6e h2 y450 ff1 fs0 fc0 sc0 ls21 ws0\">8.<span class=\"ls1\">344</span><span class=\"ls1\"> </span></div></td><td class=\"c x218 yed3 we4 h82\"><div class=\"t m0 x4c h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">7.040 </div></td><td class=\"c x219 yed3 we5 h82\"><div class=\"t m0 x4d h2 y450 ff1 fs0 fc0 sc0 ls12 ws0\">1.<span class=\"ls1\">304</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yed4 we2 h81\"><div class=\"t m0 x6a h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE </div></td><td class=\"c x217 yed4 we3 h81\"><div class=\"t m0 x4c h10 y3c ff12 fs0 fc0 sc0 ls23 ws0\">8.<span class=\"ls1\">344</span><span class=\"ls1\"><span class=\"ff2\"> </span></span></div></td><td class=\"c x218 yed4 we4 h81\"><div class=\"t m0 x4c h10 y3c ff12 fs0 fc0 sc0 ls1 ws0\">7<span class=\"_ _f\"></span>.<span class=\"_ _f\"></span>040<span class=\"ff2\"> </span></div></td><td class=\"c x219 yed4 we5 h81\"><div class=\"t m0 x50 h10 y3c ff2 fs0 fc0 sc0 ls10 ws0\">1.<span class=\"ls1\">304</span><span class=\"ls1\"><span class=\"ff10 fc7\"> </span></span></div></td></tr></table>La crescita dei ricavi e proventi operativi \u00e8 il risultato di una pluralit\u00e0 di fenomeni. La fusione con la <span class=\"_ _4\"></span>LVenture Group ha <span class=\"_ _4\"></span>apportato nuove <span class=\"_ _4\"></span>linee di <span class=\"_ _4\"></span>business, in particolar modo <span class=\"_ _5\"></span><span class=\"ff6\">l\u2019attivit\u00e0</span> di cons<span class=\"_ _4\"></span>ulenza corporate <span class=\"_ _4\"></span><span class=\"ls1f\">ed<span class=\"_ _2a\"> </span></span>il <span class=\"_ _5\"></span><span class=\"ls28\">Co</span>-Working <span class=\"_ _5\"></span>ed <span class=\"_ _4\"></span>Eventi <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>contribuiscono <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>to <span class=\"_ _5\"></span>economico <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Gruppo <span class=\"_ _4\"></span>a <span class=\"_ _5\"></span>decorrere <span class=\"_ _5\"></span>dalla <span class=\"_ _5\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>usione, <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>impatto <span class=\"_ _5\"></span>\u00e8<span class=\"_ _2a\"> </span>compensato dal<span class=\"ff6\">l\u2019andamento del business dell\u2019accelerazione </span>che ha subito un forte rallentamento nel<span class=\"ff6\">l\u2019esercizio </span>2024.<span class=\"_ _2a\"> </span>Un\u2019analisi pi\u00f9 approfondita di questi fenomeni \u00e8 condotta nella Relazione <span class=\"ff1\">sulla Gestione. </span>Si segnala che la voce Ricavi e proventi diversi include contributi su progetti finanziati per Euro 437 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "33.   Risultat<span class=\"_ _4\"></span>o netto della gestione inv<span class=\"_ _4\"></span>estimenti <span class=\"_ _4\"></span>a FVTPL<table class=\"s w1e7 h12e\" id=\"_ec365476-bd00-4c11-bd41-67f107745848\"><tr><td class=\"c x1b9 yed5 we2 h3f\"><div class=\"t m0 x6a h10 y8c2 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x217 yed5 we3 h3f\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yed5 we4 h3f\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td><td class=\"c x219 yed5 we5 h3f\"><div class=\"t m0 x63 h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yed6 we2 h81\"><div class=\"t m0 x6a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Risultato netto della gestione investimenti a FVTPL </div></td><td class=\"c x217 yed6 we3 h81\"><div class=\"t m0 x15 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">2.197 </div></td><td class=\"c x218 yed6 we4 h81\"><div class=\"t m0 x15 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">(241) </div></td><td class=\"c x219 yed6 we5 h81\"><div class=\"t m0 x5c h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">2.438 </div></td></tr><tr><td class=\"c x1b9 yed7 we2 h82\"><div class=\"t m0 x6a h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE </div></td><td class=\"c x217 yed7 we3 h82\"><div class=\"t m0 x76 h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\">2.197 </div></td><td class=\"c x218 yed7 we4 h82\"><div class=\"t m0 x76 h10 y450 ff12 fs0 fc0 sc0 ls1 ws0\">(24<span class=\"_ _27\"></span>1)<span class=\"ff2\"> </span></div></td><td class=\"c x219 yed7 we5 h82\"><div class=\"t m0 x5c h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\">2.438<span class=\"ff10 fc7\"> </span></div></td></tr></table>Il Risultato netto della gestio<span class=\"_ _4\"></span>ne investimenti <span class=\"_ _4\"></span>esprime la variazione <span class=\"_ _4\"></span>di fair value <span class=\"_ _4\"></span>degli strumenti <span class=\"_ _4\"></span>per i quali <span class=\"_ _4\"></span>non \u00e8 stata attivata l<span class=\"_ _4\"></span><span class=\"ls5a\">a<span class=\"_ _2a\"> </span></span>FV<span class=\"ls1\">OCI Option, nello specifico per fina<span class=\"_ _1\"></span>nziamenti convertendo il cui valore di carico \u00e8 stato giudicato non pi\u00f9 recuperabile.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "35.   Cost<span class=\"_ _4\"></span>i per servizi<table class=\"s w1b6 h130\" id=\"_ea5ae61b-863d-4642-b546-b01f6091bd1e\"><tr><td class=\"c x1b9 yedb we2 h3f\"><div class=\"t m0 x6a h10 y8c2 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff2\"> </span></div></td><td class=\"c x217 yedb we3 h3f\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yedb we4 h3f\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td><td class=\"c x219 yedb we5 h3f\"><div class=\"t m0 x63 h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yedc we2 ha6\"><div class=\"t m0 x6a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">Costi per servizi </div></td><td class=\"c x217 yedc we3 ha6\"><div class=\"t m0 x4f h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">(4.7<span class=\"ls21\">90</span>) </div></td><td class=\"c x218 yedc we4 ha6\"><div class=\"t m0 x5a h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">(4.693) </div></td><td class=\"c x219 yedc we5 ha6\"><div class=\"t m0 x7 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">(97) </div></td></tr><tr><td class=\"c x1b9 yedd we2 h81\"><div class=\"t m0 x6a h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE </div></td><td class=\"c x217 yedd we3 h81\"><div class=\"t m0 x68 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">(<span class=\"ls4d\"></span><span class=\"ls4d\">4.</span>7<span class=\"ls51\">90</span>) </div></td><td class=\"c x218 yedd we4 h81\"><div class=\"t m0 x81 h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">(4.693) </div></td><td class=\"c x219 yedd we5 h81\"><div class=\"t m0 x5e h10 y3c ff2 fs0 fc0 sc0 ls1 ws0\">(97)<span class=\"ff10 fc7\"> </span></div></td></tr></table>L\u2019incremento dei <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>servizi, <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>Euro <span class=\"_ _4\"></span><span class=\"ff1 ls21\">97<span class=\"ls1\"> <span class=\"_ _4\"></span>migliaia, <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er lo <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>ascrivibile <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>maggiore <span class=\"_ _4\"></span>struttura <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo deriva<span class=\"_ _4\"></span>nte<span class=\"_ _2a\"> </span></span></span>dall\u2019ingresso <span class=\"_ _b\"></span>della <span class=\"_ _11\"> </span>LVenture <span class=\"_ _11\"> </span>Gr<span class=\"_ _4\"></span>oup <span class=\"_ _b\"></span>che<span class=\"_ _4\"></span> <span class=\"_ _11\"></span>contribuisce <span class=\"_ _11\"></span>al <span class=\"_ _b\"></span>conto <span class=\"_ _11\"> </span>economico <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>secondo <span class=\"_ _11\"></span>trimestre <span class=\"_ _11\"></span>2024<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>ha <span class=\"_ _11\"> </span>comportato<span class=\"_ _2a\"> </span></span>l\u2019incremento <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>alcune  tip<span class=\"_ _f\"></span>ologi<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>di  costo <span class=\"_ _11\"> </span>quali <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>costi <span class=\"_ _e\"> </span>di <span class=\"_ _11\"> </span>governance,  <span class=\"ff1\">l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>spese <span class=\"_ _e\"> </span>per <span class=\"_ _11\"> </span>consulenze  e <span class=\"_ _11\"></span>per <span class=\"_ _11\"> </span>collaboratori <span class=\"_ _11\"> </span>esterni<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span><span class=\"ls1a\">e<span class=\"_ _2a\"> </span></span></span>l\u2019intro<span class=\"ff1\">duzione le spese relative alla nuova linea di bu<span class=\"_ _1\"></span>siness Eventi. Questo incremento \u00e8 mitigato dalla riduzione dei costi diretti<span class=\"_ _2a\"> </span></span>relativi al comparto accelerazione.<span class=\"_ _2a\"> </span>Analisi pi\u00f9 approfondite sono state condotte nella Relazione sulla Gestione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "<div class=\"c w2 h0 gse\"><div class=\"t m0 x2 hf y8e3 ff2 fs5 fc3 sc0 ls1 ws0\"> </div><div class=\"t m0 x2 hf y8e4 ff2 fs5 fc3 sc0 ls1 ws0\">37.   Altri c<span class=\"_ _4\"></span>osti operativi<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x2 h2 y258 ff1 fs0 fc0 sc0 ls1 ws0\">Gli altri costi operativi si dettagliano come segue: </div></div><div class=\"gsf\"><table class=\"s w1eb h132\" id=\"_fbe3a1e4-31f4-4267-8156-f1510f31b371\"><tr><td class=\"c x1b9 yee6 we2 hb0\"><div class=\"t m0 x6a hb1 y70 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yee6 we3 hb0\"><div class=\"t m0 x9d h10 y70 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yee6 we4 hb0\"><div class=\"t m0 x13 h10 y70 ff2 fs0 fc5 sc0 lsb ws0\">30<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td><td class=\"c x219 yee6 we5 hb0\"><div class=\"t m0 x63 h10 y70 ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yee7 we2 h81\"><div class=\"t m0 x6a hb1 y391 ff1 fs6 fc0 sc0 ls1 ws0\">Affitti<span class=\"fsd\"> </span></div></td><td class=\"c x217 yee7 we3 h81\"><div class=\"t m0 x38 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">(1.669) </div></td><td class=\"c x218 yee7 we4 h81\"><div class=\"t m0 xf hb1 y3c ff1 fs0 fc0 sc0 ls1 ws0\">-<span class=\"fsd\"> </span></div></td><td class=\"c x219 yee7 we5 h81\"><div class=\"t m0 x50 h36 y391 ff13 fs6 fc0 sc0 ls1 ws0\">(1.669)<span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yee8 we2 h82\"><div class=\"t m0 x6a hb1 y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Altri oneri di gestion<span class=\"_ _f\"></span>e<span class=\"fsd\"> </span></div></td><td class=\"c x217 yee8 we3 h82\"><div class=\"t m0 x94 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">(1.442) <span class=\"fs6\"> </span></div></td><td class=\"c x218 yee8 we4 h82\"><div class=\"t m0 x76 hb1 y450 ff1 fs0 fc0 sc0 ls1 ws0\">(695) <span class=\"fsd\"> </span></div></td><td class=\"c x219 yee8 we5 h82\"><div class=\"t m0 x5e h36 y2d2 ff13 fs6 fc0 sc0 ls1 ws0\">(747)<span class=\"_ _1\"></span><span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yee9 we2 h81\"><div class=\"t m0 x6a hb1 y391 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yee9 we3 h81\"><div class=\"t m0 x76 h30 y391 ff12 fs6 fc0 sc0 ls1 ws0\">(3.111)<span class=\"ff2\"> </span></div></td><td class=\"c x218 yee9 we4 h81\"><div class=\"t m0 x84 hb2 y3c ff12 fs0 fc0 sc0 ls1 ws0\">(695)<span class=\"ff2 fsd\"> </span></div></td><td class=\"c x219 yee9 we5 h81\"><div class=\"t m0 x4e h54 y391 ff10 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls5b\"></span><span class=\"ls5b\">2.</span>416) </div></td></tr></table></div>L\u2019ammontare <span class=\"_ _4\"></span>dei <span class=\"_ _5\"></span>costi <span class=\"_ _4\"></span>operativ<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _5\"></span>riconducibile <span class=\"_ _4\"></span>prevalenteme<span class=\"_ _4\"></span>nte <span class=\"_ _5\"></span><span class=\"ff1\">ai <span class=\"_ _4\"></span>costi <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>locazione <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>spazi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>nel<span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>sede <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>Roma <span class=\"_ _5\"></span></span>\u2013<span class=\"ff1\"> <span class=\"_ _5\"></span>Via<span class=\"_ _2a\"> </span></span>Marsala  29H. <span class=\"_ _12\"> </span><span class=\"ff6\">L\u2019immobile <span class=\"_ _a\"> </span>sito <span class=\"_ _12\"> </span>in  M<span class=\"_ _4\"></span>ilano <span class=\"_ _a\"> </span>\u2013</span> <span class=\"_ _a\"> </span><span class=\"ff6\">Via <span class=\"_ _a\"> </span>Quaranta, <span class=\"_ _a\"> </span>4<span class=\"_ _4\"></span>0 <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>invece <span class=\"_ _a\"> </span>rilevato <span class=\"_ _a\"> </span>secondo <span class=\"_ _12\"> </span>le <span class=\"_ _a\"> </span>previsioni  dell\u2019IFRS <span class=\"_ _12\"> </span>16, <span class=\"_ _a\"> </span>quindi <span class=\"_ _a\"> </span>la<span class=\"_ _2a\"> </span></span>componente economica dell\u2019esercizio \u00e8 espressa come ammortamento del relativo diritto d\u2019uso.<span class=\"_ _2a\"> </span>L\u2019<span class=\"ff1 ls1\">incremento negli <span class=\"_ _4\"></span>Alt<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>gestione \u00e8 <span class=\"_ _5\"></span>riconducibile <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>com<span class=\"_ _4\"></span>ponenti <span class=\"_ _4\"></span>straordinarie <span class=\"_ _4\"></span>rilevate <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>Euro <span class=\"_ _4\"></span>289 <span class=\"_ _4\"></span>mig<span class=\"_ _4\"></span>liaia, <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>quota <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>IVA indetraibile da pro-rata per Euro 266 migliaia e <span class=\"ff6\">ad una maggiore struttura del Gruppo derivante dall\u2019ingresso della LVenture<span class=\"_ _2a\"> </span></span>Group <span class=\"ff6\">c<span class=\"_ _4\"></span>he h<span class=\"_ _4\"></span>a compor<span class=\"_ _4\"></span>tato <span class=\"_ _4\"></span>l\u2019incremento di <span class=\"_ _5\"></span>alcune tipologie <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>osto quali <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>assic<span class=\"_ _4\"></span>urazioni, <span class=\"_ _4\"></span>le m<span class=\"_ _4\"></span>anutenzioni<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span>(in <span class=\"_ _4\"></span>particolare <span class=\"_ _4\"></span>quelle<span class=\"_ _2a\"> </span>relative all\u2019immobile <span class=\"ff1\">sito in Roma </span>\u2013<span class=\"ff1\"> Via Marsala 29H), le spese per utenze ed i costi per trasferta dei dipendenti.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "37.   Altri c<span class=\"_ _4\"></span>osti operativi<span class=\"_ _2a\"> </span>Gli altri costi operativi si dettagliano come segue:<table class=\"s w1eb h132\" id=\"_fbe3a1e4-31f4-4267-8156-f1510f31b371\"><tr><td class=\"c x1b9 yee6 we2 hb0\"><div class=\"t m0 x6a hb1 y70 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yee6 we3 hb0\"><div class=\"t m0 x9d h10 y70 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yee6 we4 hb0\"><div class=\"t m0 x13 h10 y70 ff2 fs0 fc5 sc0 lsb ws0\">30<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"> </span></div></td><td class=\"c x219 yee6 we5 hb0\"><div class=\"t m0 x63 h10 y70 ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yee7 we2 h81\"><div class=\"t m0 x6a hb1 y391 ff1 fs6 fc0 sc0 ls1 ws0\">Affitti<span class=\"fsd\"> </span></div></td><td class=\"c x217 yee7 we3 h81\"><div class=\"t m0 x38 h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">(1.669) </div></td><td class=\"c x218 yee7 we4 h81\"><div class=\"t m0 xf hb1 y3c ff1 fs0 fc0 sc0 ls1 ws0\">-<span class=\"fsd\"> </span></div></td><td class=\"c x219 yee7 we5 h81\"><div class=\"t m0 x50 h36 y391 ff13 fs6 fc0 sc0 ls1 ws0\">(1.669)<span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yee8 we2 h82\"><div class=\"t m0 x6a hb1 y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Altri oneri di gestion<span class=\"_ _f\"></span>e<span class=\"fsd\"> </span></div></td><td class=\"c x217 yee8 we3 h82\"><div class=\"t m0 x94 h2 y450 ff1 fs0 fc0 sc0 ls1 ws0\">(1.442) <span class=\"fs6\"> </span></div></td><td class=\"c x218 yee8 we4 h82\"><div class=\"t m0 x76 hb1 y450 ff1 fs0 fc0 sc0 ls1 ws0\">(695) <span class=\"fsd\"> </span></div></td><td class=\"c x219 yee8 we5 h82\"><div class=\"t m0 x5e h36 y2d2 ff13 fs6 fc0 sc0 ls1 ws0\">(747)<span class=\"_ _1\"></span><span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yee9 we2 h81\"><div class=\"t m0 x6a hb1 y391 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yee9 we3 h81\"><div class=\"t m0 x76 h30 y391 ff12 fs6 fc0 sc0 ls1 ws0\">(3.111)<span class=\"ff2\"> </span></div></td><td class=\"c x218 yee9 we4 h81\"><div class=\"t m0 x84 hb2 y3c ff12 fs0 fc0 sc0 ls1 ws0\">(695)<span class=\"ff2 fsd\"> </span></div></td><td class=\"c x219 yee9 we5 h81\"><div class=\"t m0 x4e h54 y391 ff10 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls5b\"></span><span class=\"ls5b\">2.</span>416) </div></td></tr></table>L\u2019ammontare <span class=\"_ _4\"></span>dei <span class=\"_ _5\"></span>costi <span class=\"_ _4\"></span>operativ<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _5\"></span>riconducibile <span class=\"_ _4\"></span>prevalenteme<span class=\"_ _4\"></span>nte <span class=\"_ _5\"></span><span class=\"ff1\">ai <span class=\"_ _4\"></span>costi <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _5\"></span>locazione <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>spazi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>nel<span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>sede <span class=\"_ _5\"></span>di <span class=\"_ _4\"></span>Roma <span class=\"_ _5\"></span></span>\u2013<span class=\"ff1\"> <span class=\"_ _5\"></span>Via<span class=\"_ _2a\"> </span></span>Marsala  29H. <span class=\"_ _12\"> </span><span class=\"ff6\">L\u2019immobile <span class=\"_ _a\"> </span>sito <span class=\"_ _12\"> </span>in  M<span class=\"_ _4\"></span>ilano <span class=\"_ _a\"> </span>\u2013</span> <span class=\"_ _a\"> </span><span class=\"ff6\">Via <span class=\"_ _a\"> </span>Quaranta, <span class=\"_ _a\"> </span>4<span class=\"_ _4\"></span>0 <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>invece <span class=\"_ _a\"> </span>rilevato <span class=\"_ _a\"> </span>secondo <span class=\"_ _12\"> </span>le <span class=\"_ _a\"> </span>previsioni  dell\u2019IFRS <span class=\"_ _12\"> </span>16, <span class=\"_ _a\"> </span>quindi <span class=\"_ _a\"> </span>la<span class=\"_ _2a\"> </span></span>componente economica dell\u2019esercizio \u00e8 espressa come ammortamento del relativo diritto d\u2019uso.<span class=\"_ _2a\"> </span>L\u2019<span class=\"ff1 ls1\">incremento negli <span class=\"_ _4\"></span>Alt<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>di <span class=\"_ _5\"></span>gestione \u00e8 <span class=\"_ _5\"></span>riconducibile <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>com<span class=\"_ _4\"></span>ponenti <span class=\"_ _4\"></span>straordinarie <span class=\"_ _4\"></span>rilevate <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>Euro <span class=\"_ _4\"></span>289 <span class=\"_ _4\"></span>mig<span class=\"_ _4\"></span>liaia, <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>quota <span class=\"_ _5\"></span>di<span class=\"_ _2a\"> </span></span>IVA indetraibile da pro-rata per Euro 266 migliaia e <span class=\"ff6\">ad una maggiore struttura del Gruppo derivante dall\u2019ingresso della LVenture<span class=\"_ _2a\"> </span></span>Group <span class=\"ff6\">c<span class=\"_ _4\"></span>he h<span class=\"_ _4\"></span>a compor<span class=\"_ _4\"></span>tato <span class=\"_ _4\"></span>l\u2019incremento di <span class=\"_ _5\"></span>alcune tipologie <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>osto quali <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>assic<span class=\"_ _4\"></span>urazioni, <span class=\"_ _4\"></span>le m<span class=\"_ _4\"></span>anutenzioni<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span>(in <span class=\"_ _4\"></span>particolare <span class=\"_ _4\"></span>quelle<span class=\"_ _2a\"> </span>relative all\u2019immobile <span class=\"ff1\">sito in Roma </span>\u2013<span class=\"ff1\"> Via Marsala 29H), le spese per utenze ed i costi per trasferta dei dipendenti.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "38.   Ammortamenti e p<span class=\"_ _4\"></span>erdite di valore <span class=\"_ _4\"></span>attivit\u00e0 mat<span class=\"_ _4\"></span>eriali, <span class=\"_ _4\"></span>immateriali<table class=\"s w1ec h133\" id=\"_43a608a8-949f-4444-bf28-bb543743d023\"><tr><td class=\"c x1b9 yeea wea hb4\"><div class=\"t m0 x6a h2 y47d ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1\"> </span></div></td><td class=\"c x21b yeea web hb4\"><div class=\"t m0 x9d h2 y47d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1\"> </span></div></td><td class=\"c x21c yeea w4f hb4\"><div class=\"t m0 x9d h2 y47d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23<span class=\"ff1\"> </span></div></td><td class=\"c x21d yeea wec hb4\"><div class=\"t m0 x63 h2 y47d ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1b9 yeeb wea h81\"><div class=\"t m0 x6a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\">Ammortamenti delle immobilizzazioni </div></td><td class=\"c x21b yeeb web h81\"><div class=\"t m0 x6e h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\"> (924) </div></td><td class=\"c x21c yeeb w4f h81\"><div class=\"t m0 x5a h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\"> (1.959)<span class=\"ffb\"> </span></div></td><td class=\"c x21d yeeb wec h81\"><div class=\"t m0 x5c h2 y3c ff1 fs0 fc0 sc0 ls1 ws0\"> 1.034 <span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yeec wea h82\"><div class=\"t m0 x6a h2 y450 ff2 fs0 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1\"> </span></div></td><td class=\"c x21b yeec web h82\"><div class=\"t m0 x4c h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\"> (924) </div></td><td class=\"c x21c yeec w4f h82\"><div class=\"t m0 x81 h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\"> (1.959) </div></td><td class=\"c x21d yeec wec h82\"><div class=\"t m0 x4e h10 y450 ff2 fs0 fc0 sc0 ls1 ws0\"> 1.034 <span class=\"ff10\"> </span></div></td></tr></table>Gli ammortamenti dell\u2019esercizio<span class=\"ff1\"> esprimono la rappresentazione economica della normale obsolescenza dei beni immobilizzati.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "39.   Accantonam<span class=\"_ _4\"></span>enti e svalutazioni<table class=\"s w1ed h134\" id=\"_8be6cf10-9eaf-4eca-acd1-4ecc33641d7f\"><tr><td class=\"c x1b9 yeed we2 h12\"><div class=\"t m0 x6a hb1 y41d ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yeed we3 h12\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x218 yeed we4 h12\"><div class=\"t m0 x9d h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td><td class=\"c x219 yeed we5 h12\"><div class=\"t m0 x63 h10 y41d ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE </div></td></tr><tr><td class=\"c x1b9 yeee we2 h8a\"><div class=\"t m0 x6a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Accantonamenti <span class=\"_ _1\"></span>e svalutazioni </div></td><td class=\"c x217 yeee we3 h8a\"><div class=\"t m0 x97 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">(674) </div></td><td class=\"c x218 yeee we4 h8a\"><div class=\"t m0 x97 hc y6e2 ff1 fs6 fc0 sc0 ls58 ws0\">(1<span class=\"ls48\">53</span><span class=\"ls48\"><span class=\"ls1\">)</span></span><span class=\"ls48\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x219 yeee we5 h8a\"><div class=\"t m0 x5e hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">(521) </div></td></tr><tr><td class=\"c x1b9 yeef we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yeef we3 h8a\"><div class=\"t m0 x15 h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">(674)<span class=\"ff2\"> </span></div></td><td class=\"c x218 yeef we4 h8a\"><div class=\"t m0 x6c h30 y6e2 ff2 fs6 fc0 sc0 ls4e ws0\">(1<span class=\"ls36\">53</span><span class=\"ls36\"><span class=\"ls1\">)</span></span><span class=\"ls36\"><span class=\"ls1\"> </span></span></div></td><td class=\"c x219 yeef we5 h8a\"><div class=\"t m0 x6d h30 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">(521) </div></td></tr></table>Tale voce accoglie<span class=\"_ _2a\"> </span>-  <span class=\"ff6\">l\u2019adeguamento </span>del valore dei crediti commerciali e degli altri crediti a<span class=\"ls12\">l </span>31 dicembre 2024 per Euro 465 migliaia;<span class=\"_ _2a\"> </span>- <span class=\"ff6\">l\u2019adeguamento d</span>el fair value del<span class=\"ff6\">l\u2019obbligazione</span> convertibile QBT (cf<span class=\"_ _4\"></span>r. Nota 14) per Euro 209 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "40<span class=\"ls1\">.   Proventi fi<span class=\"_ _4\"></span>nanziari</span><table class=\"s w1ee h135\" id=\"_85233b68-6926-4c0e-82cc-39a351f98efe\"><tr><td class=\"c x1b9 yef0 we2 h5a\"><div class=\"t m0 x6a hb1 y8f9 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yef0 we3 h5a\"><div class=\"t m0 x9d hb1 y8f9 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x218 yef0 we4 h5a\"><div class=\"t m0 x9d hb1 y8f9 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x219 yef0 we5 h5a\"><div class=\"t m0 x63 hb1 y8f9 ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE<span class=\"ff1 fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yef1 we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Proventi finanziari<span class=\"_ _f\"></span><span class=\"fsd\"> </span></div></td><td class=\"c x217 yef1 we3 h8a\"><div class=\"t m0 x10 hc y6e2 ff6 fs6 fc0 sc0 ls5 ws0\">30<span class=\"ff1 ls1\"> </span></div></td><td class=\"c x218 yef1 we4 h8a\"><div class=\"t m0 x4e hc y6e2 ff6 fs6 fc0 sc0 ls1d ws0\">403<span class=\"ff1 ls1\"> </span></div></td><td class=\"c x219 yef1 we5 h8a\"><div class=\"t m0 x70 h36 y6e2 ff13 fs6 fc0 sc0 ls1 ws0\">(374)<span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yef2 we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yef2 we3 h8a\"><div class=\"t m0 x8c h30 y6e2 ff12 fs6 fc0 sc0 ls31 ws0\">30<span class=\"ff2 ls1\"> </span></div></td><td class=\"c x218 yef2 we4 h8a\"><div class=\"t m0 x4b h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">403<span class=\"ff2\"> </span></div></td><td class=\"c x219 yef2 we5 h8a\"><div class=\"t m0 x8c h54 y6e2 ff10 fs6 fc0 sc0 ls1 ws0\">(374) </div></td></tr></table>41<span class=\"ls1\">.   Oneri finanziar<span class=\"_ _4\"></span>i</span><table class=\"s w1ef h136\" id=\"_c707a460-33ed-4b63-84d6-bb2f753c93b8\"><tr><td class=\"c x1b9 yef3 we2 h12\"><div class=\"t m0 x6a hb1 y44b ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yef3 we3 h12\"><div class=\"t m0 x9d hb1 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x218 yef3 we4 h12\"><div class=\"t m0 x9d hb1 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x219 yef3 we5 h12\"><div class=\"t m0 x63 hb1 y44b ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE<span class=\"ff1 fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yef4 we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Oneri finanziari<span class=\"_ _1\"></span><span class=\"fsd\"> </span></div></td><td class=\"c x217 yef4 we3 h8a\"><div class=\"t m0 x97 hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">(387)<span class=\"ff1\"> </span></div></td><td class=\"c x218 yef4 we4 h8a\"><div class=\"t m0 x6c hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">(265)<span class=\"ff1\"> </span></div></td><td class=\"c x219 yef4 we5 h8a\"><div class=\"t m0 x5e h36 y6e2 ff13 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls5d\">122</span>)<span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yef5 we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yef5 we3 h8a\"><div class=\"t m0 x6c h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls31\">387</span>)<span class=\"ff2\"> </span></div></td><td class=\"c x218 yef5 we4 h8a\"><div class=\"t m0 x15 h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">(265)<span class=\"ff2\"> </span></div></td><td class=\"c x219 yef5 we5 h8a\"><div class=\"t m0 x6d h54 y6e2 ff10 fs6 fc0 sc0 ls1 ws0\">(122) </div></td></tr></table>La voce accoglie:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">gli int<span class=\"_ _1\"></span>eressi passivi sui mutui contratti dalla Societ<span class=\"ls5e\">\u00e0;<span class=\"_ _2a\"> </span></span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">interessi<span class=\"_ _1\"></span> derivanti dalla valutazione al costo ammortizzato;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _10\"> </span><span class=\"ff1 fs0 fc0\">gli interessi passivi legati ai contratti di leasing iscritti con il metodo finanziario.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "40<span class=\"ls1\">.   Proventi fi<span class=\"_ _4\"></span>nanziari</span><table class=\"s w1ee h135\" id=\"_85233b68-6926-4c0e-82cc-39a351f98efe\"><tr><td class=\"c x1b9 yef0 we2 h5a\"><div class=\"t m0 x6a hb1 y8f9 ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yef0 we3 h5a\"><div class=\"t m0 x9d hb1 y8f9 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x218 yef0 we4 h5a\"><div class=\"t m0 x9d hb1 y8f9 ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x219 yef0 we5 h5a\"><div class=\"t m0 x63 hb1 y8f9 ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE<span class=\"ff1 fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yef1 we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Proventi finanziari<span class=\"_ _f\"></span><span class=\"fsd\"> </span></div></td><td class=\"c x217 yef1 we3 h8a\"><div class=\"t m0 x10 hc y6e2 ff6 fs6 fc0 sc0 ls5 ws0\">30<span class=\"ff1 ls1\"> </span></div></td><td class=\"c x218 yef1 we4 h8a\"><div class=\"t m0 x4e hc y6e2 ff6 fs6 fc0 sc0 ls1d ws0\">403<span class=\"ff1 ls1\"> </span></div></td><td class=\"c x219 yef1 we5 h8a\"><div class=\"t m0 x70 h36 y6e2 ff13 fs6 fc0 sc0 ls1 ws0\">(374)<span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yef2 we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yef2 we3 h8a\"><div class=\"t m0 x8c h30 y6e2 ff12 fs6 fc0 sc0 ls31 ws0\">30<span class=\"ff2 ls1\"> </span></div></td><td class=\"c x218 yef2 we4 h8a\"><div class=\"t m0 x4b h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">403<span class=\"ff2\"> </span></div></td><td class=\"c x219 yef2 we5 h8a\"><div class=\"t m0 x8c h54 y6e2 ff10 fs6 fc0 sc0 ls1 ws0\">(374) </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "41<span class=\"ls1\">.   Oneri finanziar<span class=\"_ _4\"></span>i</span><table class=\"s w1ef h136\" id=\"_c707a460-33ed-4b63-84d6-bb2f753c93b8\"><tr><td class=\"c x1b9 yef3 we2 h12\"><div class=\"t m0 x6a hb1 y44b ff12 fs0 fc5 sc0 ls1 ws0\">IN EURO \u2018000<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yef3 we3 h12\"><div class=\"t m0 x9d hb1 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x218 yef3 we4 h12\"><div class=\"t m0 x9d hb1 y44b ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x219 yef3 we5 h12\"><div class=\"t m0 x63 hb1 y44b ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE<span class=\"ff1 fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yef4 we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Oneri finanziari<span class=\"_ _1\"></span><span class=\"fsd\"> </span></div></td><td class=\"c x217 yef4 we3 h8a\"><div class=\"t m0 x97 hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">(387)<span class=\"ff1\"> </span></div></td><td class=\"c x218 yef4 we4 h8a\"><div class=\"t m0 x6c hc y6e2 ff6 fs6 fc0 sc0 ls1 ws0\">(265)<span class=\"ff1\"> </span></div></td><td class=\"c x219 yef4 we5 h8a\"><div class=\"t m0 x5e h36 y6e2 ff13 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls5d\">122</span>)<span class=\"ffb\"> </span></div></td></tr><tr><td class=\"c x1b9 yef5 we2 h8a\"><div class=\"t m0 x6a hb1 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE<span class=\"ff1 fsd\"> </span></div></td><td class=\"c x217 yef5 we3 h8a\"><div class=\"t m0 x6c h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">(<span class=\"ls31\">387</span>)<span class=\"ff2\"> </span></div></td><td class=\"c x218 yef5 we4 h8a\"><div class=\"t m0 x15 h30 y6e2 ff12 fs6 fc0 sc0 ls1 ws0\">(265)<span class=\"ff2\"> </span></div></td><td class=\"c x219 yef5 we5 h8a\"><div class=\"t m0 x6d h54 y6e2 ff10 fs6 fc0 sc0 ls1 ws0\">(122) </div></td></tr></table>La voce accoglie:<span class=\"_ _2a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">gli int<span class=\"_ _1\"></span>eressi passivi sui mutui contratti dalla Societ<span class=\"ls5e\">\u00e0;<span class=\"_ _2a\"> </span></span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _20\"> </span><span class=\"ff1\">interessi<span class=\"_ _1\"></span> derivanti dalla valutazione al costo ammortizzato;<span class=\"_ _2a\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _10\"> </span><span class=\"ff1 fs0 fc0\">gli interessi passivi legati ai contratti di leasing iscritti con il metodo finanziario.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "42.   Imposte sul red<span class=\"_ _4\"></span>dito<table class=\"s w1f0 h137\" id=\"_d65a97b1-dfdb-4fee-bf50-2c9fafd2460a\"><tr><td class=\"c x1b9 yef6 we2 h3f\"><div class=\"t m0 x6a hb1 y41d ff2 fs0 fc5 sc0 ls1 ws0\">IN <span class=\"ff12\">EURO \u2018000</span><span class=\"ff12\"><span class=\"ff1 fsd\"> </span></span></div></td><td class=\"c x217 yef6 we3 h3f\"><div class=\"t m0 x9d hb1 y41d ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-24</span><span class=\"ls1\"><span class=\"ff1 fsd\"> </span></span></div></td><td class=\"c x218 yef6 we4 h3f\"><div class=\"t m0 x9d hb1 y41d ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-DIC-23</span><span class=\"ls1\"><span class=\"ff1 fsd\"> </span></span></div></td><td class=\"c x219 yef6 we5 h3f\"><div class=\"t m0 x63 hb1 y41d ff2 fs0 fc5 sc0 ls1 ws0\">VARIAZIONE<span class=\"ff1 fsd\"> </span></div></td></tr><tr><td class=\"c x1b9 yef7 we2 h8a\"><div class=\"t m0 x6a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Imposte correnti<span class=\"_ _1\"></span> </div></td><td class=\"c x217 yef7 we3 h8a\"><div class=\"t m0 xe hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x218 yef7 we4 h8a\"><div class=\"t m0 x50 hc y6e2 ff1 fs6 fc0 sc0 ls58 ws0\">(1<span class=\"ls1\">3</span><span class=\"ls1\">)</span><span class=\"ls1\"> </span></div></td><td class=\"c x219 yef7 we5 h8a\"><div class=\"t m0 x2e h36 y6e2 ffb fs6 fc0 sc0 ls5d ws0\">13<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x1b9 yef8 we2 h8a\"><div class=\"t m0 x6a hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">Imposte differit<span class=\"_ _1\"></span>e </div></td><td class=\"c x217 yef8 we3 h8a\"><div class=\"t m0 x14 hc y6e2 ff1 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>      (75) </div></td><td class=\"c x218 yef8 we4 h8a\"><div class=\"t m0 x50 hc y6e2 ff1 fs6 fc0 sc0 ls58 ws0\">(1<span class=\"ls1\">6</span><span class=\"ls1\">)</span><span class=\"ls1\"> </span></div></td><td class=\"c x219 yef8 we5 h8a\"><div class=\"t m0 xe h36 y6e2 ffb fs6 fc0 sc0 ls1 ws0\">(59) </div></td></tr></table><table class=\"s w1f2 h139\" id=\"_d650ce41-de7a-4df9-a2de-13f2ae7e1c2e\"><tr><td class=\"c x1b9 yeff we2 h8a\"><div class=\"t m0 x6a h30 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">TOTALE </div></td><td class=\"c x217 yeff we3 h8a\"><div class=\"t m0 x73 h30 y6e2 ff2 fs6 fc0 sc0 ls1 ws0\">               <span class=\"_ _1\"></span>      (75) </div></td><td class=\"c x218 yeff we4 h8a\"><div class=\"t m0 x4b h30 y6e2 ff2 fs6 fc0 sc0 ls4e ws0\">(2<span class=\"ls1\">9</span><span class=\"ls1\">)</span><span class=\"ls1\"> </span></div></td><td class=\"c x219 yeff we5 h8a\"><div class=\"t m0 xf h54 y6e2 ff10 fs6 fc0 sc0 ls1 ws0\">(46) </div></td></tr></table>Le <span class=\"_ _f\"></span>imposte corr<span class=\"_ _1\"></span>enti <span class=\"_ _f\"></span>s<span class=\"_ _4\"></span>ul <span class=\"_ _f\"></span>reddi<span class=\"_ _4\"></span>to <span class=\"_ _1\"></span>al <span class=\"_ _f\"></span>31 dicembre <span class=\"_ _f\"></span>2024 <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>nulle <span class=\"_ _f\"></span>in quanto <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>ri<span class=\"_ _4\"></span>sultato <span class=\"_ _f\"></span>del Gruppo <span class=\"_ _f\"></span>matura una <span class=\"_ _f\"></span>perdita <span class=\"_ _f\"></span>fiscale. Inoltre<span class=\"_ _2a\"> </span>non <span class=\"_ _11\"> </span>sono  state <span class=\"_ _11\"> </span>iscritte,  ai <span class=\"_ _11\"> </span>fini  prudenziali, <span class=\"_ _11\"> </span>imposte  anticipate <span class=\"_ _11\"> </span>su  perdite <span class=\"_ _11\"> </span>fiscali.  Sono  in<span class=\"_ _1\"></span>vece  state <span class=\"_ _11\"> </span>riversate  <span class=\"ff6\">nell\u2019esercizio<span class=\"_ _2a\"> </span></span>imposte differite attive per Euro 75 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "43.   Risultato per azi<span class=\"_ _4\"></span>one<span class=\"_ _2a\"> </span>Come richiesto dallo IAS 33 si d\u00e0 informat<span class=\"_ _1\"></span>iva riguardo al risultato per azione:<table class=\"s w1f1 h138\" id=\"_3dde3960-fffb-4943-98d6-9c8101052135\"><tr><td class=\"c x11c yef9 wed h4d\"><div class=\"t m0 x8 h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">IN EURO </div></td><td class=\"c x169 yef9 wa5 h4d\"><div class=\"t m0 xe h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-24 </div></td><td class=\"c x21e yef9 wee h4d\"><div class=\"t m0 x8c h10 y2dc ff2 fs0 fc5 sc0 ls1 ws0\">31-DIC-23 </div></td></tr><tr><td class=\"c x11c yefa wed h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">RISULTATO NETT<span class=\"_ _f\"></span>O<span class=\"_ _4\"></span> DI PERIODO </div></td><td class=\"c x169 yefa wa5 h3c\"><div class=\"t m0 x96 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">7.683.020 </div></td><td class=\"c x21e yefa wee h3c\"><div class=\"t m0 x50 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">-2.559.036 </div></td></tr><tr><td class=\"c x11c yefb wed h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Azioni ordinarie </div></td><td class=\"c x169 yefb wa5 h3c\"><div class=\"t m0 x70 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">134.597.143 </div></td><td class=\"c x21e yefb wee h3c\"><div class=\"t m0 x8c h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">11.003.677 </div></td></tr><tr><td class=\"c x11c yefc wed h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">RISULTATO PER <span class=\"_ _1\"></span>AZIONE BASE </div></td><td class=\"c x169 yefc wa5 h3c\"><div class=\"t m0 x7d h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">0,0571 </div></td><td class=\"c x21e yefc wee h3c\"><div class=\"t m0 x61 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">-0,2326 </div></td></tr><tr><td class=\"c x11c yefd wed h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Azioni ordinarie <span class=\"_ _f\"></span>+<span class=\"_ _4\"></span> azioni ordinarie <span class=\"_ _1\"></span>potenziali </div></td><td class=\"c x169 yefd wa5 h3c\"><div class=\"t m0 x70 h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">134.597.143 </div></td><td class=\"c x21e yefd wee h3c\"><div class=\"t m0 x4d h2 y27e ff1 fs0 fc0 sc0 ls1 ws0\">12.259.477 </div></td></tr><tr><td class=\"c x11c yefe wed h3c\"><div class=\"t m0 x8 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">RISULTATO PER <span class=\"_ _1\"></span>AZIONE DILU<span class=\"_ _1\"></span>ITO </div></td><td class=\"c x169 yefe wa5 h3c\"><div class=\"t m0 x7d h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">0,0571 </div></td><td class=\"c x21e yefe wee h3c\"><div class=\"t m0 x61 h10 y27e ff2 fs0 fc0 sc0 ls1 ws0\">-0,2087 </div></td></tr></table>Si <span class=\"_ _4\"></span>precisa <span class=\"_ _5\"></span>che <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>i <span class=\"_ _5\"></span>fini <span class=\"_ _4\"></span>del <span class=\"_ _5\"></span>calcolo <span class=\"_ _5\"></span>del <span class=\"_ _4\"></span>risultato <span class=\"_ _5\"></span>per <span class=\"_ _4\"></span>azione <span class=\"_ _5\"></span>comparativo, <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>accordo <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>il <span class=\"_ _4\"></span>parag<span class=\"_ _4\"></span>rafo <span class=\"_ _4\"></span>B27 <span class=\"_ _5\"></span>dello <span class=\"_ _5\"></span>IAS <span class=\"_ _4\"></span>33, <span class=\"_ _b\"></span>sono <span class=\"_ _5\"></span>state<span class=\"_ _2a\"> </span>considerate le azioni emesse a servizio dell\u2019operazione di aggregazion<span class=\"_ _1\"></span>e aziendale.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "44.1<span class=\"ls40\">  </span>Indebitamento fina<span class=\"_ _4\"></span>nziario netto<span class=\"_ _2a\"> </span>Lo <span class=\"_ _13\"> </span>sch<span class=\"_ _1\"></span>ema <span class=\"_ _28\"> </span>dell\u2019indebitamento <span class=\"_ _28\"> </span>finanziario <span class=\"_ _28\"> </span>netto <span class=\"_ _28\"> </span>\u00e8 <span class=\"_ _28\"> </span>stato <span class=\"_ _28\"> </span>aggiornato <span class=\"_ _28\"> </span>sulla <span class=\"_ _28\"> </span>base <span class=\"_ _28\"> </span>de<span class=\"_ _4\"></span>lle <span class=\"_ _28\"> </span>indicazioni <span class=\"_ _28\"> </span>Consob <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ha richiesto <span class=\"_ _2\"> </span>nuove <span class=\"_ _2\"> </span>voci <span class=\"_ _2\"> </span>o <span class=\"_ _2\"> </span>nuove <span class=\"_ _2\"> </span>aggregazioni <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>voci <span class=\"_ _2\"> </span>esistenti. <span class=\"_ _2\"> </span>L\u2019indebitamento <span class=\"_ _2\"> </span>finanziario <span class=\"_ _2\"> </span>netto <span class=\"_ _2\"> </span>posto <span class=\"_ _2\"> </span>a confronto \u00e8 stato rideterminato alla luce del nuovo schema.<span class=\"_ _2a\"> </span>La rappresentazione <span class=\"ff6\">dell\u2019indebitamento finanziario netto </span>segue le stesse modalit\u00e0 utilizzate nella Relazione sulla Gestione<span class=\"lsf\">. </span><table class=\"s w1f4 h13b\" id=\"_a982e2f7-a13c-4b46-b0bc-46b1939b346e\"><tr><td></td><td class=\"c x222 yf08 w22 h3b\"><div class=\"t m0 x8 h10 y2d0 ff2 fs0 fc5 sc0 ls1 ws0\"> <span class=\"ff12\">IN EURO \u2018000</span> </div></td><td class=\"c x223 yf08 w21 h3b\"><div class=\"t m0 x94 h10 y2d0 ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-dic-24</span><span class=\"ls1\"> </span></div></td><td class=\"c x224 yf08 w23 h3b\"><div class=\"t m0 x6e h10 y2d0 ff2 fs0 fc5 sc0 lsb ws0\">31<span class=\"ls1\">-dic-23</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x225 yf09 w21 h3c\"><div class=\"t m0 x76 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">A </div></td><td class=\"c x222 yf09 w22 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Disponibilit\u00e0 l<span class=\"_ _1\"></span>iquide </div></td><td class=\"c x223 yf09 w21 h3c\"><div class=\"t m0 x10 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">(1.667) </div></td><td class=\"c x224 yf09 w23 h3c\"><div class=\"t m0 x7 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">(4.911) </div></td></tr><tr><td class=\"c x225 yf0a w21 h3c\"><div class=\"t m0 x6e hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">B </div></td><td class=\"c x222 yf0a w22 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Mezzi equivalent<span class=\"_ _1\"></span>i alle disponibilit\u00e0 <span class=\"_ _1\"></span>liquide </div></td><td class=\"c x223 yf0a w21 h3c\"><div class=\"t m0 x7a hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x224 yf0a w23 h3c\"><div class=\"t m0 x7d hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x227 yf0b w1f5 hde\" colspan=\"2\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">C<span class=\"_ _2a\"> </span></div><div class=\"t m0 x226 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie <span class=\"_ _1\"></span>correnti<span class=\"_ _2a\"> </span></div></td><td class=\"c x223 yf0c w21 h3c\"><div class=\"t m0 xe hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">(102) </div></td><td class=\"c x224 yf0c w23 h3c\"><div class=\"t m0 xe8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">(97) </div></td></tr><tr><td class=\"c x146 yf0d w1f6 h10b\" colspan=\"2\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">D<span class=\"_ _2a\"> </span></div><div class=\"t m0 x228 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">Liquidit\u00e0 (A + B + C)<span class=\"_ _2a\"> </span></div></td><td class=\"c x223 yf0e w21 h3c\"><div class=\"t m0 x8c h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">(1.769) </div></td><td class=\"c x224 yf0e w23 h3c\"><div class=\"t m0 x8c h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">(5.008) </div></td></tr><tr><td class=\"c x225 yf0f w21 hb7\"><div class=\"t m0 x76 hc y2d7 ff1 fs6 fc0 sc0 ls1 ws0\">E </div></td><td class=\"c x222 yf0f w22 hb7\"><div class=\"t m0 x8 hc y2d7 ff1 fs6 fc0 sc0 ls1 ws0\">Debito finanziar<span class=\"_ _1\"></span>io corrente </div></td><td class=\"c x223 yf0f w21 hb7\"><div class=\"t m0 x5b hc y2d7 ff1 fs6 fc0 sc0 ls1 ws0\">268 </div></td><td class=\"c x224 yf0f w23 hb7\"><div class=\"t m0 x2 hc y2d7 ff1 fs6 fc0 sc0 ls6 ws0\">207<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c x225 yf10 w21 h3c\"><div class=\"t m0 x76 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">F </div></td><td class=\"c x222 yf10 w22 h3c\"><div class=\"t m0 x8 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">Parte corrente <span class=\"_ _f\"></span>d<span class=\"_ _4\"></span>ell'indebitament<span class=\"_ _f\"></span>o non corrente </div></td><td class=\"c x223 yf10 w21 h3c\"><div class=\"t m0 x7 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">4.172 </div></td><td class=\"c x224 yf10 w23 h3c\"><div class=\"t m0 x61 hc y2d2 ff1 fs6 fc0 sc0 ls1 ws0\">1.305 </div></td></tr><tr><td class=\"c x225 yf11 w21 h12\"><div class=\"t m0 x6e h30 y2da ff2 fs6 fc0 sc0 ls1 ws0\">G </div></td><td class=\"c x222 yf11 w22 h12\"><div class=\"t m0 x8 h30 y2da ff2 fs6 fc0 sc0 ls1 ws0\">Indebitamento fina<span class=\"_ _1\"></span>nziario corre<span class=\"_ _f\"></span>n<span class=\"_ _4\"></span>te (E+F) </div></td><td class=\"c x223 yf11 w21 h12\"><div class=\"t m0 x10 h30 y2da ff2 fs6 fc0 sc0 ls1 ws0\">4.440 </div></td><td class=\"c x224 yf11 w23 h12\"><div class=\"t m0 x96 h30 y2da ff2 fs6 fc0 sc0 ls1 ws0\">1.512 </div></td></tr><tr><td class=\"c x225 yf12 w21 h3c\"><div class=\"t m0 x6e h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">H </div></td><td class=\"c x222 yf12 w22 h3c\"><div class=\"t m0 x8 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">Indebitamento <span class=\"_ _1\"></span>finanziario corr<span class=\"_ _f\"></span>ente netto (G+<span class=\"ls24\">D</span><span class=\"ls24\">)</span> </div></td><td class=\"c x223 yf12 w21 h3c\"><div class=\"t m0 x7 h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">2.671 </div></td><td class=\"c x224 yf12 w23 h3c\"><div class=\"t m0 x8c h30 y2dc ff2 fs6 fc0 sc0 ls1 ws0\">(3.496) </div></td></tr><tr><td class=\"c x22a yf13 w1f7 hde\" colspan=\"2\"><div class=\"t m0 x116 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">I<span class=\"_ _2a\"> </span></div><div class=\"t m0 x229 hc ybd8 ff1 fs6 fc0 sc0 ls1 ws0\">Debito finanziar<span class=\"_ _1\"></span>io non corrente<span class=\"_ _2a\"> </span></div></td><td class=\"c x223 yf14 w21 h3c\"><div class=\"t m0 x5e hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">3.596 </div></td><td class=\"c x224 yf14 w23 h3c\"><div class=\"t m0 xe hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">3.542 </div></td></tr><tr><td class=\"c x225 yf15 w21 h3c\"><div class=\"t m0 x76 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">J </div></td><td class=\"c x222 yf15 w22 h3c\"><div class=\"t m0 x8 hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">Strumenti di <span class=\"_ _1\"></span>debito </div></td><td class=\"c x223 yf15 w21 h3c\"><div class=\"t m0 x7a hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td><td class=\"c x224 yf15 w23 h3c\"><div class=\"t m0 x7d hc y2dc ff1 fs6 fc0 sc0 ls1 ws0\">- </div></td></tr><tr><td class=\"c x225 yf16 w21 h3f\"><div class=\"t m0 x6e hc y2da ff1 fs6 fc0 sc0 ls1 ws0\">K </div></td><td class=\"c x222 yf16 w22 h3f\"><div class=\"t m0 x8 hc y2da ff1 fs6 fc0 sc0 ls1 ws0\">Debiti commer<span class=\"_ _1\"></span>ciali e alt<span class=\"_ _1\"></span>ri debiti non correnti </div></td><td class=\"c x223 yf16 w21 h3f\"><div class=\"t m0 x5b hc y2da ff1 fs6 fc0 sc0 ls1 ws0\">652 </div></td><td class=\"c x224 yf16 w23 h3f\"><div class=\"t m0 xe8 hc y2da ff1 fs6 fc0 sc0 ls1 ws0\">736 </div></td></tr><tr><td class=\"c x227 yf17 w1f8 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">L<span class=\"_ _2a\"> </span></div><div class=\"t m0 x226 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">Indebitamento <span class=\"_ _1\"></span>finanziario non co<span class=\"_ _f\"></span>rrente (I + J + K)<span class=\"_ _2a\"> </span></div></td><td></td><td class=\"c x223 yf18 w21 h3c\"><div class=\"t m0 x6d h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">4.248 </div></td><td class=\"c x224 yf18 w23 h3c\"><div class=\"t m0 x7 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">4.278 </div></td></tr><tr><td class=\"c x146 ye97 w1f9 h10b\"><div class=\"t m0 x116 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">M<span class=\"_ _2a\"> </span></div><div class=\"t m0 x228 h30 ydad ff2 fs6 fc0 sc0 ls1 ws0\">Totale indebitame<span class=\"_ _f\"></span>n<span class=\"_ _4\"></span>to finanzia<span class=\"_ _1\"></span>rio (H+L)<span class=\"_ _2a\"> </span></div></td><td></td><td class=\"c x223 yf19 w21 h3c\"><div class=\"t m0 x7 h30 y2d2 ff2 fs6 fc0 sc0 ls1 ws0\">6.919 </div></td><td class=\"c x224 yf19 w23 h3c\"><div class=\"t m0 x2 h30 y2d2 ff2 fs6 fc0 sc0 ls2f ws0\">782<span class=\"ls1\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "44<span class=\"ls44\">.3</span>. <span class=\"_ _11\"></span> <span class=\"_ _b\"></span>Covenant, <span class=\"_ _11\"></span>negative <span class=\"_ _11\"></span>pledge <span class=\"_ _b\"></span>e <span class=\"_ _11\"></span>di <span class=\"_ _b\"></span>ogni <span class=\"_ _11\"></span>altra <span class=\"_ _11\"></span>clausola <span class=\"_ _11\"> </span><span class=\"ff12\">dell\u2019indeb<span class=\"_ _4\"></span>itamento <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>Societ\u00e0 <span class=\"_ _b\"></span>comportante <span class=\"_ _11\"> </span>limiti </span>all\u2019utilizzo delle risors<span class=\"_ _4\"></span>e finanziarie<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Alla <span class=\"_ _11\"> </span>dat<span class=\"_ _4\"></span>a <span class=\"_ _e\"> </span>della  redazione <span class=\"_ _11\"> </span>del  Bilancio  Annuale <span class=\"_ _11\"> </span>C<span class=\"_ _4\"></span>onsolidato<span class=\"ls1c\">,  </span>il <span class=\"_ _11\"> </span>Gruppo  non  h<span class=\"_ _1\"></span>a  <span class=\"ffb\">covenant</span><span class=\"ls1c\">,  </span><span class=\"ffb\">n<span class=\"_ _1\"></span>egative  pledge<span class=\"ff1\"> <span class=\"_ _11\"> </span>o  altre <span class=\"_ _11\"> </span>clausole  di </span></span>indebitamento comportanti limiti all\u2019utilizzo delle risorse finanziarie.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "44.<span class=\"ls1\">4.<span class=\"ls40\">   </span>Impegni e garan<span class=\"_ _4\"></span>zie<span class=\"_ _2a\"> </span></span><span class=\"ls1\"> </span>Il Gruppo risulta <span class=\"_ _4\"></span>impegnato nei <span class=\"_ _4\"></span>confronti della <span class=\"_ _4\"></span>Stillabit S.r.l. <span class=\"_ _4\"></span>nel versamento di <span class=\"_ _4\"></span>Euro 250 <span class=\"_ _4\"></span>mig<span class=\"_ _4\"></span>liaia come contributo <span class=\"_ _4\"></span>del socio <span class=\"_ _4\"></span>alla<span class=\"_ _2a\"> </span> procedura <span class=\"_ _5\"></span>concorsuale. <span class=\"_ _b\"></span>Nell\u2019ambito <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>procedura <span class=\"_ _5\"></span>medesi<span class=\"_ _4\"></span>ma, <span class=\"_ _b\"></span><span class=\"ff1\">Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _b\"></span>risulta <span class=\"_ _b\"></span>altres\u00ec <span class=\"_ _5\"></span>im<span class=\"_ _4\"></span>pegnato <span class=\"_ _b\"></span></span>all\u2019acquisto <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>dalla<span class=\"_ _2a\"> </span> societ\u00e0 acquirenda del ramo d\u2019azienda Stillabit. Tali impegni sono subordinati all\u2019omologa della procedur<span class=\"_ _1\"></span>a anzidetta.<span class=\"_ _4\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "44.<span class=\"ls1\">4.<span class=\"ls40\">   </span>Impegni e garan<span class=\"_ _4\"></span>zie<span class=\"_ _2a\"> </span></span>Il Gruppo risulta <span class=\"_ _4\"></span>impegnato nei <span class=\"_ _4\"></span>confronti della <span class=\"_ _4\"></span>Stillabit S.r.l. <span class=\"_ _4\"></span>nel versamento di <span class=\"_ _4\"></span>Euro 250 <span class=\"_ _4\"></span>mig<span class=\"_ _4\"></span>liaia come contributo <span class=\"_ _4\"></span>del socio <span class=\"_ _4\"></span>alla<span class=\"_ _2a\"> </span>procedura <span class=\"_ _5\"></span>concorsuale. <span class=\"_ _b\"></span>Nell\u2019ambito <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>procedura <span class=\"_ _5\"></span>medesi<span class=\"_ _4\"></span>ma, <span class=\"_ _b\"></span><span class=\"ff1\">Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _b\"></span>risulta <span class=\"_ _b\"></span>altres\u00ec <span class=\"_ _5\"></span>im<span class=\"_ _4\"></span>pegnato <span class=\"_ _b\"></span></span>all\u2019acquisto <span class=\"_ _5\"></span>di <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>dalla<span class=\"_ _2a\"> </span>societ\u00e0 acquirenda del ramo d\u2019azienda Stillabit. Tali impegni sono subordinati all\u2019omologa della procedur<span class=\"_ _1\"></span>a anzidetta.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "47.  Operazioni con parti c<span class=\"_ _4\"></span>orrelate Le operazioni con p<span class=\"_ _4\"></span>arti correlate<span class=\"_ _4\"></span>, laddove <span class=\"_ _4\"></span>realizzate dal Gru<span class=\"_ _4\"></span>ppo, sono <span class=\"_ _4\"></span>attuate <span class=\"ff6\">nel rispe<span class=\"_ _4\"></span>tto dell\u2019iter procedurale e <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>modalit\u00e0<span class=\"_ _2a\"> </span></span>attuative previste dalla Proced<span class=\"_ _4\"></span>ura sulle operazio<span class=\"_ _4\"></span>ni con parti <span class=\"_ _4\"></span>correlate, adottata <span class=\"_ _4\"></span>dal Consiglio <span class=\"_ _4\"></span>di Amministrazione di <span class=\"_ _5\"></span>Zest S.p.<span class=\"_ _4\"></span>A.<span class=\"_ _2a\"> </span>in <span class=\"_ _4\"></span>attuazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Regolamento <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>materia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>operazioni <span class=\"_ _4\"></span>con <span class=\"_ _5\"></span>parti <span class=\"_ _4\"></span>correlate, <span class=\"_ _4\"></span>adottato <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>CONSO<span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>delibera <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>17<span class=\"_ _4\"></span>221 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>1<span class=\"_ _5\"></span><span class=\"ls5f\">2<span class=\"_ _2a\"> </span></span>marzo 2010, come successivamente modificato.<span class=\"_ _2a\"> </span>Le <span class=\"_ _5\"></span>operazioni <span class=\"_ _4\"></span>con <span class=\"_ _b\"></span>parti <span class=\"_ _5\"></span>correlate <span class=\"_ _5\"></span>realizzate <span class=\"_ _5\"></span>dalla <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>sottoposte, <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>ossequio <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>propria <span class=\"_ _5\"></span>tradizione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>adesione <span class=\"_ _5\"></span>alle<span class=\"_ _2a\"> </span>\u201c<span class=\"ffb\">best practice</span>\u201d del mercato, ad un\u2019istruttoria, che contempla, tra l\u2019altro: a.<span class=\"ff4 ls1\"> <span class=\"_ _1d\"> </span><span class=\"ff1\">una completa <span class=\"_ _f\"></span>e<span class=\"_ _4\"></span> tempestiva t<span class=\"_ _1\"></span>rasmissione delle informazioni r<span class=\"_ _1\"></span>ilevanti al Comitat<span class=\"_ _1\"></span>o Controllo e <span class=\"_ _f\"></span>Ri<span class=\"_ _4\"></span>schi e <span class=\"_ _1\"></span>O.P.C.. Tale Comitato <span class=\"_ _f\"></span>\u00e8<span class=\"_ _2a\"> </span></span></span>composto <span class=\"_ _4\"></span>esclusivamente <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>amministratori <span class=\"_ _4\"></span>indipende<span class=\"_ _4\"></span>nti, <span class=\"_ _4\"></span>che <span class=\"_ _5\"></span>nell\u2019esercizio del<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>loro <span class=\"_ _5\"></span>funzioni <span class=\"_ _4\"></span>si <span class=\"_ _5\"></span>possono <span class=\"_ _4\"></span>avvalere <span class=\"_ _4\"></span>anche<span class=\"_ _2a\"> </span>dell\u2019ausil<span class=\"ff1\">io di appositi esperti indipendenti; </span>b.<span class=\"ff4 ls1\"> <span class=\"_ _6\"> </span><span class=\"ff6\">il <span class=\"_ _4\"></span>rilascio di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>parere (vincolante <span class=\"_ _4\"></span>o non <span class=\"_ _4\"></span>vincolante, a <span class=\"_ _4\"></span>seconda <span class=\"_ _4\"></span>dei casi) <span class=\"_ _4\"></span>prima dell\u2019approvazione <span class=\"_ _4\"></span>dell\u2019operazione da pa<span class=\"_ _4\"></span>rte d<span class=\"_ _4\"></span><span class=\"ff1\">el<span class=\"_ _2a\"> </span></span></span></span>Consiglio di Amministrazione.<span class=\"_ _2a\"> </span>Tutte <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>operazioni <span class=\"_ _11\"> </span>- <span class=\"_ _b\"></span>riconducibili <span class=\"_ _11\"></span>alla <span class=\"_ _b\"></span>normale <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span><span class=\"ff6\">\u2013</span> <span class=\"_ _11\"> </span>sono <span class=\"_ _b\"></span>state <span class=\"_ _b\"></span>pos<span class=\"_ _4\"></span>te <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>es<span class=\"_ _4\"></span>sere <span class=\"_ _b\"></span>nel <span class=\"_ _11\"></span>suo <span class=\"_ _b\"></span>interesse <span class=\"_ _b\"></span>esclusivo,<span class=\"_ _2a\"> </span>applicando condizioni contrattuali coerenti con quell<span class=\"_ _1\"></span>e teoricamente ottenibili in una negoziazione con soggetti terzi. Il Gruppo ril<span class=\"_ _1\"></span>eva le operazioni <span class=\"_ _1\"></span>con parti correlate che si <span class=\"_ _f\"></span>sos<span class=\"_ _4\"></span>tanziano nei r<span class=\"_ _1\"></span>apporti con i <span class=\"_ _1\"></span>membri del Consiglio <span class=\"_ _1\"></span>di Amministrazione e<span class=\"_ _2a\"> </span>del Collegio Sindacale ed eventuali familiari ed in rapporti di natura commerciale con societ\u00e0 collegate.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "48. Fatti di rilievo avv<span class=\"_ _4\"></span>enuti dopo la chiusura <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el periodo In <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>ta <span class=\"_ _5\"></span>3 <span class=\"_ _5\"></span>marzo <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Consiglio <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>Amministrazione <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>Zest <span class=\"_ _5\"></span>S.p.A. <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>approvato <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>nuovo <span class=\"_ _b\"></span>Piano <span class=\"_ _5\"></span>Industriale <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>25-2029 <span class=\"_ _5\"></span>che sostituisce <span class=\"_ _e\"> </span>il  Piano <span class=\"_ _11\"> </span>I<span class=\"_ _4\"></span>ndustriale  2024  <span class=\"ff6\">\u2013</span> <span class=\"_ _11\"> </span><span class=\"ff6\">2026  dell\u2019allora <span class=\"_ _e\"> </span>Combined  Entity  app<span class=\"_ _1\"></span>rovato  in <span class=\"_ _e\"> </span>data  12 <span class=\"_ _e\"> </span>gennaio <span class=\"_ _e\"> </span>2024  dai <span class=\"_ _11\"> </span>C<span class=\"_ _4\"></span>onsigli <span class=\"_ _e\"> </span>di </span>amministrazione di entrambe le societ\u00e0 partecipanti alla fusione. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:8156001F4745B0CB0760",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}